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

• Within 15 days from the completion date or expiration date of the processing contract;

• Within 15 days from the notification date of handling such excess materials/supplies, hired/borrowed machinery and equipment, waste and rejects (if any).

Fee

• VND 20,000

No

Type of documents

Declaration of re-purposed goods

The Customs Declaration Form as prescribed in Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance

A license to re-purpose or export/import goods issued by a Ministry or regulatory body (if such license is required): 01 original copy

A written agreement with the foreign party to re-purpose goods or commercial invoices in case of transfer of ownership of processed goods, leased goods, lent goods of a foreign entity, or contract to sell tax-free goods, goods not subject to tax, goods temporarily imported or temporarily exported: 01 photocopy

Indirect export/import

With regard to exported goods:

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

Export license (if required) 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with a monitoring sheet if partial shipments are permitted

A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law: 01 original copy

With regard to imported goods:

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

Commercial invoices if the buyer has to pay the seller: 01 copy

Bill of lading or other shipping documents with equivalent value

Import license (if required); Import license under tariff-rate quota: 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with a monitoring sheet if partial shipments are permitted

A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law: 01 original copy

Value declaration: The declarant shall make the value declaration using the set form and send it to the System in electronic form 

Certificate of Origin (Certificate of Origin or Self-Certified ROO documents): 01 original copy or electronic documents.

Step 1

Take solutions (selling, presenting, giving in Vietnam market; destruction in Vietnam; or use for another processing contract in Vietnam; re-exportation to abroad) as stipulated by Clause 3, Article 64 of Circular No. 38/2015/TT-BTC as the basis to follow customs procedures applied to re-purposed goods or indirect import/export.

Step 2

In case of destruction: The declarant shall send a notification of the solution for destruction of materials/supplies, waste, and rejects specifying the method and location of destruction to the Customs Division where materials/supplies are imported. The Customs Division shall oversee the destruction.