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 34/2016/TT-BCT specifying cross-border trade in goods performed by business persons as prescribed by the Prime Minister’s Decision No.52/2015/QD-TTg dated October 20, 2015 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

No later than 08 working hours; no later than 02 working hours for vehicles.

Fee

VND 20,000 for exported and imported goods; VND 200,000 for transit goods.

No

Type of documents

1

Customs declaration

2

Relevant documents

No

Contents

Step 1

The customs declarant (goods owner, vehicle driver) shall declare the exported/imported goods in the customs declaration and means of transport (vehicles) on exit/entry in the declaration form for vehicles on exit/entry, and at the same time submit the declaration together with relevant documents of the related goods or means of transport and driving license consistent with the type of vehicles to the Customs Authority of the border-gate to settle customs procedures and customs clearance according to regulations.

Step 2

The customs authority of the border-gate shall receive the declaration and dossier for exported/imported goods, documents related to vehicles on exit/entry and driving license of the declarant; write on the registration book of the declaration and check the consistency between physical conditions of goods/means of transport and information provided in the Customs Declaration related to the goods, means of transport or driving license to settle customs procedures and customs clearance according to regulations.