Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Address:

Phone:

Email:

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, 2014;

• 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. 38/2015/TT-BTC of the Ministry of Finance.

• Circulars guiding on rules of origins issued by the Ministry of Intrustry and Trade;

• Circulars guiding on taxation issued by the Ministry of Finance.

• Decision 4286/QĐ-TCHQ dd 31/12/2015 defining the checking procedure of original of import - export goods.

Processing time

As commonly prescribed in customs procedures

Fee

Not applied

No

Type of documents

1

Customs declaration declaration in electronic form

2

A sale contract

3

Commercial invoices

4

Detailed list of goods if goods are of various types or in non-uniform packages

5

Bill of lading or other shipping documents with equivalent validity

6

The original copy of C/O or other documents of certification of origins

No

Contents

Step 1

Goods enjoying FTAs: Importers declare e-customs and submit original C / O to the customs office.

-       In case of application for MFN tariff, the declarant shall take on his/her own declaration of origins and calculation of tax payable on the basis of prescribed rates of taxation.

-       In case of application for preferential tariff, the declarant shall submit the original copy of C/O

Step 2

The Customs Division shall receive, examine and compare the declared contents with documents in the dossier. If an addition of documents or original copy of C/O is required, the customs declarant shall be informed of this. 

Step 3

The Customs Division shall determine origins and examine rates of taxation according to the status of the lot (goods with a C/O or goods subject to MFN tariff)

C/O or other documents of certification of origins shall serve as the basis for prescribed taxation privileges . Upon initiation of import procedures, the enterprise shall submit C/O or other documents of certification of origins to the customs authority enclosed with the import customs dossier