View Procedure

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 working days from the day on which exported goods are granted customs clearance and delivered, the local importer shall complete customs procedures

Fee

VND 20,000

No

Type of documents

Note

With regard to export procedures:

1

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

2

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

3

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

01 original copy

With regard to import procedures:

1

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

2

Commercial invoices (if available)

01 photocopy

3

Bill of lading (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 photocopy

4

Import license for goods requiring this license; Import license under tariff-rate quota:

01 original copy

(or 01 photocopy + monitoring sheet of deduction)

5

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

01 original copy (if available)

6

Value declaration: The declarant shall make the value declaration using the set form and send it to the System in electronic form or submit to the customs authority. The cases in which the value declaration is required and the value declaration form are provided in the Circular of the Ministry of Finance on customs valuation of exported goods and imported goods;

02 original copies (for manual declaration)

7

Certificate of Origin (Certificate of Origin or Self-Certified ROO documents)

01 original copy or electronic documents.

With regard to exported goods

Step 1

Complete the declaration of exported goods and mixed transport, specifying the destination code of the Customs Division where import procedures are followed

Step 2

Follow procedures for exporting goods as prescribed;

Step 3

Deliver goods to the imported after they are granted customs clearance.

Responsibilities of the importer:

Step 1

Complete the declaration of imported goods by the deadline, specifying the number of the declaration of indirectly exported goods in “Notes” section of the electronic customs declaration or "Other notes" section of the paper customs declaration;

Step 2

Follow procedures for importing goods as prescribed;

Responsibilities of the customs authority:

Step 1

Monitor declarations of indirectly exported goods for which customs procedures have been completed in order to initiate import procedures

Step 2

Carry out inspection according to the classification result given by the System.

Step 3

For on-the-spot exports and imports already designated by a foreign trader, compile monthly lists of indirectly exported goods that have been granted customs clearance.