View Procedure
Procedure Name | Customs procedures applied to goods that were exported but that are returned |
Description | General Information
Category
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Customs Clearance Procedure
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Responsible Agency
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Provincial Customs Department
Address:
Phone:
Email:
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Legal basis of the Procedure
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Law on Customs No. 54/2014/QH13 dated June 23, 2014 of the National Assembly;
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Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;
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Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;
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Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;
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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 of exported or imported goods;
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Circular No. 274/2016/TT-BTC dated November 14, 2016, on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.
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Processing time
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No later than two (02) working hours for dossier examination
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No later than eight (08) working hours for physical examination of the shipment
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No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods.
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Fee
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VND 20,000
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Required documents
Serial
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Document Title
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Remarks
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1
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Customs declaration on exported goods
|
|
2
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Transport documents, if cargoes are conveyed by means of sea, air or rail transports
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01 photocopy
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3
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Written notification of returned commodities sent by foreign parties, or of those returned commodities that is unclaimed sent by shipping operators
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01 photocopy
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Process Steps
Step 1
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The declarant shall make customs declarations applied to goods that were exported but that are returned
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Step 2
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Customs authorities shall make clearance decisions on declarations
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Flow chat:

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Category | Procedure |
The following form/s are used in this procedure
This procedure applies to the following measures
Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
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