Category

Customs Clearance Procedure

Responsible Agency

Provincial Customs Department

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 for 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 applied to exported and imported goods

Processing time

The time limit for temporary importation - re-exportation, temporary exportation - re-importation shall be agreed under the contract between a merchant and his partners, and registered with customs authorities.

Fee

VND 20,000

No

Type of documents

Checkpoint of temporary import and checkpoint of re-export

Checkpoint of temporary export and checkpoint of re-import

1

Customs declaration

Customs declaration

2

Transport documents, if cargoes are conveyed by means of sea, air or rail transports: 01 photocopy

Export permit, written notification of the result of specialized examination required by relevant laws: 01 original copy

3

Import permit, written notification of the result of specialized examination required by relevant laws: 01 original copy

Step 1

The business shall make customs procedures applied to re-exporting materials/supplies, machinery, and equipment that are temporarily imported to abroad while performing the processing contract

Step 2

Information on the customs declaration shall be automatically checked by the System to make sure conditions for customs declaration registration are satisfied. In case of paper-based customs declaration, the customs official shall check the conditions for registration of customs declaration and documents enclosed with the customs dossier.

Step 3

According to the decision on customs inspection which is automatically notified by the System, the customs official shall: Approve the information declared on the customs declaration system and permit customs clearance; 
Examine related documents included in the customs documentation of customs declarations, or any other document stored on the single-window portal in order to decide customs clearance or conduct physical verification of commodities before permitting customs clearance.

Step 4

Customs clearance of goods