View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Customs Division

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 recycling shall be registered with the customs authority, which must not exceed 275 days from the date of temporary export.

Fee

VND 20,000

Type of documents

With regard to exported goods:

With regard to imported goods:

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

Declaration Form for Imported 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

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

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

The bill of lading or equivalent transport documents  if goods are transported by sea, air, railroad, or multi-modal transport as prescribed by law (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imported goods carried in the luggage upon entry): 01 copy

Import license for goods requiring this license; 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

(In case of using the National Single Window, the state competence authorities should send import permit, notification of examination result or notification of examination exemption via electronic files through the National Single Window Portal; the declarant would not have to submit themselves on processing customs procedures).

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.

Temporary export of compensating products:

Step 1

Entities and/or individuals shall follow procedures for exports of materials/supplies at a most convenient Customs Division

Step 2

Information on the customs declaration shall be automatically checked by the System to make sure conditions for customs declaration registration are satisfied.

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;

Step 4

Customs clearance of goods

Re-import to Vietnam

Step 5

Customs procedures shall be followed at the Customs Division where export procedures were carried out

Step 6

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 prescribed in this Clause and documents enclosed with the customs dossier.

Step 7

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;

Step 8

Customs clearance of goods