View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Customs Division

Phone:

Email:

Legal basis of the Procedure                

• Law on Customs 54/2014/QH13 dated June 23, 2014;

• Decree 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 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods

Processing time

• Customs procedures for exported/imported goods that are delivered before the customs declaration is registered: Customs procedures for provision of aviation fuel for outbound aircraft must be completed within 30 days;
• Customs procedures for exported/imported goods that are delivered after the customs declaration is registered: Not applicable

Fee

VND 20,000

Type of documents

Customs procedures for  exported/imported goods that are delivered before the customs declaration is registered:

Customs procedures for exported/imported goods that are delivered after the customs declaration is registered:

Complete the customs declaration according to Appendix II enclosed with Circular No. 38/2015/TT-BTC

Complete the customs declaration and submit a customs dossier for exported/imported goods as prescribed in Article 16 of Circular No. 38/2015/TT-BTC

Submit a customs dossier as prescribed in Article 16 of Circular No. 38/2015/TT-BTC which contains documents certifying every delivery of goods (sale invoice, commercial invoice, goods dispatch invoice, etc.); compile a list of documents certifying deliveries of goods according form No. 27/THCT-KML/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC and submit them to the customs authority while following customs procedures. With regard to exported/imported electricity, the declarant shall submit documents proving electricity consumption in the month on the first day of the next month; customs procedures for provision of aviation fuel for outbound aircraft must be completed within 30 days and within the declaration of temporary import.

Submit 01 copy of contract (photocopy), export or import license issued by competent authorities (for goods subject to export and import license by law): submit 01 photocopy and present the original for comparison and issuance of monitoring sheet of deduction

Customs procedures for exported/imported goods that are delivered before the customs declaration is registered

Step 1

Complete the customs declaration according to Appendix II enclosed with Circular No. 38/2015/TT-BTC;

Step 2

Submit a customs dossier for exported/imported goods as prescribed in Article 16 of Circular No. 38/2015/TT-BTC and compile a list of documents certifying deliveries of goods and submit them to the customs authority while following customs procedures.

Customs procedures for exported/imported goods that are delivered after the customs declaration is registered:

Step 1

Complete the customs declaration and submit a customs dossier for exported/imported goods as prescribed in Article 16 of Circular No. 38/2015/TT-BTC;

Step 2

Make additional declaration if accurate information about the shipment is received after the shipment is completely delivered;

Step 3

Customs authorities shall receive customs documentation;

Step 4

Carry out customs procedures for each shipment of export/import of goods and write the quantity of each shipment in the logbook;

Step 5

Compare the logbook with additional declaration after the shipment is completely exported/imported in order to confirm the total quantity of exported/imported goods.