Category

Customs Clearance Procedure

Responsible Agency

General Department of Customs

Address: Block E3 - Duong Dinh Nghe Street, Yen Hoa, Cau Giay, Hanoi, Vietnam

Phone: (+844) 39440833 (ext: 8623)

Email: webmaster@customs.gov.vn

Legal basis of the Procedure                

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

• Law on Tax Administration No. 78/2006/QH11; Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13;

• Decree No. 08/2015/ND-CP dated 1/21/2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs value of exported/imported goods.

Processing time

• Not prescribed

Fee

• Not applied

No

Type of documents

Note

1

The application for deduction for discount when the importation and payment for all the goods included in the contract is completed

01 original copy

2

A sale contract

 01 photocopy

3

The manifest of actual supervision of goods using the Form No. 01/GG/2015 in Appendix II of Circular 39/2015/TT-BTC for the case goods included in a contract are imported with different trips (using different declarations)

01 original copy

4

The seller’s announcement about discount

 01 photocopy

5

Documents proving the payment for all the goods included in the sale contract

 01 photocopy

No

Contents

Step 1

The declarant shall submit documents requesting for discount to the General Department of Customs

Step 2

The General Department of Customs shall conduct examination for issuance of documents regarding to the discount