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;

• 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

Not prescribed (normally no later than 01 working hour)

Fee

Not applied

No

Type of documents

1

The goods owner shall submit the border ID or border passport issued by competent agencies of a bordering country to enjoy tax exemption quota.

2

Trading goods of border residents within the prescribed volume are not required for customs declaration; for goods with exceeding volume, the exceeding volume must be declared in a non-trading declaration form.

3

If the trading goods of border residents are in exceeding volume, the Customs Authority shall calculate taxes based directly on the exceeding volume declared in the non-trading declaration for exported/imported goods.

4

Trading goods of border residents are not required to have Certificate of Origins (C/O). The examination of Origins in this case is based on the physical examination of customs officers.

No

Contents

Step 1

Border residents shall fill in the Manifest or Customs Declaration (hereinafter referred to as Manifest), submit it together with the customs dossier (including cargo manifest and relevant papers, border passport/border ID/ID indicating the permanent address or permanent resident address at the border commune/ward/town) and submit the goods to the Customs Authority at the border-gate for physical examination and comparison against the information declared on the Manifest as specified.

Step 2

The customs authority of the border-gate shall receive the dossier and manifest submitted by border residents to take preliminary examination (or detailed examination if an inconsistency of declared goods is found or there are signs of violations of export and import regulations); have decisions on the export, import and tax regime for exported and imported goods (if applicable) and tax exemption quota for imported goods, handling of violations (if any) and customs clearance of exported and imported goods of border residents; liquidate and store goods dossier of border residents as regulated.

1. Entities eligible to border-gate trading of goods
Citizens with permanent residence in the border area of Vietnam and of China, Laos, Cambodia are eligible to trading of goods consistent with the regulations on cross-border trade and enjoy tax exemption for prescribed quota.

2. The border-gate, cross-border trading places
Pursuant to Decision No. 254/2006/QD-TTg dated November 7, 2006 of the Prime Minister on the management of border trade activities with countries that share borders and Joint Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNN&PTNT-BYT-NHNN dated January 31, 2008.