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Procedure NameCustoms procedures applied to goods that were exported but that are returned
Description

General Information

Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

Address:

Phone:

Email:

Legal basis of the Procedure                

  • Law on Customs No. 54/2014/QH13 dated June 23, 2014 of the National Assembly;

  • Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;

  • 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;

  • Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

  • 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;

  • 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.

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

Required documents

Serial

Document Title

Remarks

1

Customs declaration on exported goods

2

Transport documents, if cargoes are conveyed by means of sea, air or rail transports

01 photocopy

3

Written notification of returned commodities sent by foreign parties, or of those returned commodities that is unclaimed sent by shipping operators

01 photocopy

Process Steps

Step 1

The declarant shall make customs declarations applied to goods that were exported but that are returned

Step 2

Customs authorities shall make clearance decisions on declarations

Flow chat:

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