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Procedure Name

Procedures applied to declaring the temporary price of exported/imported goods; taxes on copyright pay, license pay, and the amount directly paid by the importer from the amount collected after selling, disposing of, using imported goods

Description

Category	Customs Clearance Procedure
Responsible Agency	Customs Division at Airports Phone: Email:
Legal basis of the Procedure	Law on Customs No. 54/2014/QH13 dated June 23, 2014; Circular No. 39/2015/TT-BTC of the Ministry of Finance on customs value of exported or imported goods Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration of exported or imported goods;
Processing time	05 days from the date of actual payment of taxes on copyright pay, license pay, entities or individuals shall declare the official price in the Post-clearance additional declaration
Fee	Not applied

Required documents

No	Type of documents	Note
1	Post-clearance additional declaration	01 copy

Process Steps

No	Contents
Step 1	Entities or Individuals shall declare the temporary price for exported/imported goods on VNACCS. When the official price is available, it shall be declared in the post-clearance additional declaration
Step 2	The Customs Authority shall conduct examination to determine the customs value.

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