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;

• Law on Export and import Tax No. 45/2005/QH11 dated June 14, 2005;

• Law on Residence No. 81/2006/QH11 dated November 29, 2006;

• Law on Value-added Tax No. 13/2008/QH12 dated June 03, 2008; Law No. 31/2013/QH13 dated June 19, 2013 on amendments to the Law on Value-added Tax No. 31/2008/QH12;

• Law on Special Excise Duty No. 27/2008/QH12 dated November 14, 2008;

• 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;

• Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government, detailing the implementation of a number of articles of the Law on Export and import Tax;

• Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government on providing specific provisions on implementation of the Commerce Law on international commodity trade, and operations of agents specializing in purchasing, selling, processing and transiting goods with foreign counterparts;

• Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on guidelines for the implementation of the Law on Value-added Tax;

• Decision No. 31/2015/QD-TTg dated August 4, 2015 of the Prime Minister on allowance of baggage, movables, gifts, donations and sample goods that qualify for tax exemption, tax exemption consideration and non-taxable status;

• 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 two (02) working hours for dossier examination

• No later than eight (08) working hours for physical examination of the shipment

• No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods.

Fee

VND 20,000

Category

No

Type of documents

Note

Foreigners moving their assets into Vietnam

1

Customs declaration

02 original copy

2

Written accreditation for work in Vietnam, issued by organizations or agencies where these foreigners are working, or work permit issued by Vietnamese competent regulatory agencies

01 photocopy

3

Transport documents, if these assets are conveyed by means of sea, air or rail transports

01 photocopy

Foreigners moving their assets out of Vietnam

1

Customs declaration

02 original copy

2

Written evidence to show that their work period has expired

01 photocopy

3

Customs declaration for import accredited by customs authorities, if movable assets are cars or motorbikes, or documents showing the change to use purpose of such assets, or records on tax payment for any cargos on which taxes must be paid:

01 photocopy

Vietnamese entities/citizens moving their assets back to the country

1

Customs declaration

02 original copy

2

Documents proving that their period of business or work abroad has expired, or that they will stay permanently in Vietnam

01 photocopy

3

Transport documents, if these assets are conveyed by means of sea, air or rail transports

01 photocopy

Vietnamese entities/citizens moving their assets to a foreign country

1

Customs declaration

02 original copy

2

Written evidence to show that they are working, holding an office or settling abroad

01 photocopy

The Prime Minister shall promulgate the list of commodities being movable assets that appear in the list of commodities subject to a ban on import, or commodities that appear in the list of commodities subject to the restriction on import, or conditional imports permitted to be carried into Vietnam at a specific period and limited amount of commodities being tax-exempt movable assets.

No

Contents

Step 1

The customs declarant shall submit documents related to commodities being movable assets  (depending on types of subject)

Step 2

The customs authority shall receive dossier; conduct examination of dossier and physical examintion of commodities (if required); calculate and collect taxes (if any); certify on customs clearance.

The list of commodities being movable assets that appear in the list of commodities subject to a ban on import, or commodities that appear in the list of commodities subject to the restriction on import, or conditional imports permitted to be carried into Vietnam at a specific period and limited amount of commodities being tax-exempt movable assets according to the Decision No.31/2015/QD-TTg dated August 4, 2015 of the Prime Minister.