View Procedure

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                

• Agreement on rules of origin of the WTO, Kyoto Convention - Annex K;

• Free Trade Agreements to which Vietnam is a signatory;

• Law on Customs No. 54/2014/QH13 dated June 23, 2005;

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; Law No. 71/2014/QH13 dated November 26, 2014 amending and supplementing a number of articles of Tax Laws;

• 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;

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

Processing time

Within 30 working days (for normal cases) or 60 working days after receiving complete dossier (for complicated cases in need of verification).

Fee

Not applied

No

Type of documents

Note

1

An application for prior determination of origins of imported goods using the Form No. 01/XĐTXX/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015

01 original copy

2

A list of materials/supplies used for manufacture of goods with such information as:  names, HS codes of goods, origin of materials, CIF prices or equivalent prices of materials as provided by the manufacturer or exporter:

 01 original copy

3

A preliminary description of the manufacturing process or Certificate of analysis provided by the manufacturer

 01 photocopy

4

A catalog or pictures of goods:

 01 photocopy

No

Contents

Step 1

The applicant shall submit an application for prior determination of origins of goods intended to be exported or imported and provide necessary information and documents concerning the prior determination of origins

Step 2

Within 05 working days from the day of receipt of the application, the General Department of Customs shall issue a written refusal of prior determination of origins if the application for prior determination is not eligible. 
The General Department of Customs shall issue a written announcement about the result of prior determination within 30 days from the day of receipt of sufficient documents (with regard to normal applications) or 60 days from the day of receipt of sufficient documents (with regard to complicated applications that need to be carefully authenticated). The written announcement about the result of prior determination of HS codes, origins and customs values shall be sent to the applicant and at the same time updated on the database managed by the customs authority and posted on the official website of the General Department of Customs.

Step 3

The General Department of Customs shall update the announcement on the database managed by the customs authority and posted on the official website of the General Department of Customs.

Step 4

Upon disagreeing over the contents of prior determination of HS codes, origins and customs values, the applicant shall submit a written request for consideration to the General Department of Customs Within 10 working days (with regard to normal goods) or 30 days (with regard to complicated goods required to be clearly authenticated) from the day of receipt of the customs declarant's request, the General Department of Customs shall send a written announcement about the result to the customs declarant.

Step 5

The written announcement about the result of prior determination of HS codes, origins and customs values shall serve as the basis for customs declaration according to customs procedures.