View Procedure

Category      

Customs Clearance Procedure

Responsible Agency

Customs Division

Phone:

Email:

Legal basis of the Procedure                

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

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines on 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 on customs procedures; customs supervision and inspection;  export tax, import tax, and tax administration of exported and imported goods

Processing time

• No later than two (02) working hours for dossier examination

• No later than eight (08) working hours for physical examination of the shipment

• No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods. 

Fee

VND 20,000

No

Type of documents

Note

1

Declaration Form for Imported Goods containing the information mentioned in Annex II enclosed with the Circular No. 38/2015/TT-BTC;

In case of manual declaration as specified in Clause 2, Article 25, Decree No. 08/2015/ND-CP, the declarant shall complete and submit two original copies of the declaration of imported goods by form HQ/2015/NK in Appendix IV enclosed with Circular No. 38/2015/TT-BTC

2

Commercial invoices in case the buyer has to pay the seller

01 copy

3

The bill of lading or equivalent transport documents if goods are transported by sea, air, railroad, or multi-modal transport as prescribed by law (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imported goods carried in the luggage upon entry)

01 copy

4

Import license for goods requiring this license; Import license under tariff-rate quota:

01 original copy for one-time export or 01 photocopy enclosed with a deduction monitoring sheet if partial shipments are permitted;

5

A notice of exemption from inspection or inspection result issued by a specialized inspection agency as prescribed by law

In case of using the National Single Window, the state competence authorities should send import permit, notification of examination result or notification of examination exemption via electronic files through the National Single Window Portal; the declarant would not have to submit themselves on processing customs procedures

01 original copy

6

Value declaration: Value declaration: the declarant shall make the value declaration using the set form and send it to the System in electronic form or submit to the customs authority. The cases in which the value declaration is required and the value declaration form are provided in the Circular of the Ministry of Finance on customs valuation of exported goods and imported goods;

02 original copies (for manual declaration)

7

Certificate of Origin (Certificate of Origin or Self-Certified ROO documents)

01 original copy or electronic documents.

Step 1

Customs procedures for import shall be carried out by declarant at the most convenient Customs Division affiliated to the Customs Departments where the list of tax-free goods or supervisory Customs Division of the checkpoint where goods are stored, the port of destination written on the bill of lading, transport contract, or the Customs Division in charge of project goods affiliated to the Customs Department where goods are imported.

With regard to imported goods serving petroleum activities that are eligible for tax exemption as prescribed in Clause 11 Article 103 of Circular No. 38/2015/TT-BTC, the declarant shall select the most convenient Customs Division to follow customs procedures;

Step 2

Submit a customs dossier of exported/imported goods as prescribed in Article 16 of Circular No. 38/2015/TT-BTC and fill in the List of exported/imported tax-free goods on the customs declaration on exported goods.

The System will automatically deduct the quantity of imported goods corresponding to the quantity of goods on the List of tax-free goods. In case of paper list of tax-free goods, the customs authority shall make a monitoring sheet and deduct goods quantity as prescribed in Clause 4 Article 104 of Circular No. 38/2015/TT-BTC