View Procedure

Category

Customs Clearance Procedure

Responsible Agency

 Provincial Customs Department

Phone:

Email:

Legal basis of the Procedure                

• Law on Customs No. 54/2014/QH13 dated June 23, 2014;

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Joint Circular 01/2008/TTLT-BCT-BTC-BGTVT-BNN&PTNT-BYT-NHNN dated January 31, 2008 guiding the implementation of the Prime Minister's Decision No. 254/2006/QD-TTg dated November 7, 2006;

• Official letter No. 1420/TTg-KTTH dated August 27, 2008 of the Prime Minister on clearance of border-gate exported and imported goods;

• Circular No. 34/2016/TT-BCT dated December 28, 2016, specifying cross-border trade in goods performed by business persons as prescribed by the Prime Minister’s Decision No. 52/2015/QD-TTg regarding management of border trade with bordering countries

• Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.

Processing time

Within 8 working hours/day; If the examination of the lot can not be completed within working hours, it shall be continued beyond working hours until completion

Fee

VND 20,000/Declaration Form

Category

No

Type of documents

With regard to imported goods:

1

Customs declaration for exported goods

2

Documents related to each category of exported/imported goods.

3

Health quarantine declaration issued by the health quarantine authority (for goods subject to health quarantine); and registration of State quality inspection of goods for goods subject to inspection

4

Certificate of origins (C/O) for goods that are within the application of import tax incentives or preferential import tariff

With regard to exported goods

1

In case of goods exported with a sales contract: Use the Customs Declaration stipulated by the Ministry of Finance

2

In case of goods exported without a sales contract: Use the Declaration for Border-gate Export stipulated by the Ministry of Finance.

3

Other documents on customs dossier, customs procedures for export and import goods under a sales contract under the provisions of the law on customs

4

Health quarantine declaration issued by the health quarantine authority for goods subject to health quarantine at the request of the importing country or the goods owner.

5

Border-gate export goods are subject to export tax incentives according to bi-lateral agreements between the Government of Vietnam and the Government of a bordering country.

No

Contents

Step 1

The goods owner or customs declarant shall complete the customs declaration and submit dossier of the exported or imported lot to the customs authority of the border-gate, at the same time submit the goods to the customs authority for examination, supervision, and comparison against the owner's declarations in the Customs Declaration and the accompanying dossier (if available) according to regulations on specific customs procedures for each category of goods for export, import, temporary import for re-export, temporary export for re-import, border-gate transit.

Step 2

The customs authority shall receive the dossier submitted by the owner and cargo manifest of the exported or imported goods to examine, supervise and determine the match between the physical goods and declarations of goods owner in the Customs Declaration and the accompanying dossier to have appropriate decisions on taxes and fees (if any), handling of violations (if any) and customs clearance according to the customs procedures prescribed for each category of goods for export or import.

Vietnamese entities eligible to border-gate export:

- Vietnamese traders;

- Businesses and business households established under Decree No. 43/2010/ND-CP dated April 15, 2010 on business registration.