View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Customs Department

Address:

Phone:

Email:

Legal basis of the Procedure                

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

• Circular No. 38/2015/TT-BTC dated 3/25/2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration of exported or imported goods.

Processing time

• 30 days from the day of customs declaration registration

Fee

• Not applied

No

Type of documents

1

Relevant document in accordance with methods of determining customs value for exported and imported goods

No

Contents

Step 1

The declarant shall submit documents requesting for consultation

Step 2

The customs authority shall:

-       Receive the documents of consultation

-       Conduct examination of documents submitted by the declarant to make clear of questionable points of declared value

-       Make a consultation record which specifies the full discussion during the consultation along cases of "insufficient basis for rejecting the declared value", or "sufficient basis for rejecting the declared value"; or "sufficient basis for rejecting the declared value but opposed by the declarant".

Step 3

The consultation record must be signed by all parties.

-       The goods are exported under the same sale contract and divided into multiple shipments;

-       Information serving inspection and determination of customs value is not changed;

-       The declarant makes a written request for one-time consultation, committing to use the consultation result for the next export or import.