View Procedure

Category

Customs clearance

Responsible Agency

Local Customs Department

Phone: 

Email: 

Legal basis of the Procedure                

• Customs Law No. 54/2014/QH13 dated June 23, 2014.

• Decree No. 08/2015/ND-CP of the Government dated January 21, 2015 providing specific provisions and guidance on enforcement of the Customs Law regarding customs procedures, examination, supervision and control procedures.

• 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 applied to exported and 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.

• Circular No. 69/2016/TT-BTC dated May 6, 2016 of the Ministry of Finance regulating customs procedures for import, export, temporary import for re-export and transit of petrol and oil, chemicals and gases; importation of raw materials for producing and preparing or outward processing of petroleum and gas; import and export of crude oil and other imports, exports for petroleum industry.

Processing time

• Within 02 hours for examination of dossier.

• Within 08 hours for examination of goods.

• Within 02 working days for shipment in large quantities and of various types

Fee

20,000 VND/Declaration form

Category

No

Type of documents

Note

Customs documents required for exportation of petrol and oil, chemicals and gases:

1

Export customs declaration including information inputs stipulated in the Appendix II enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

2

Petroleum import and export license

1 photocopy

3

Certificate of Eligibility for gas importation/exportation or equivalent documents

1 photocopy

4

Quantitative assessment certificate (applied to commodities transported by waterway means of transport via inland ports and/or seaports)

1 photocopy

5

Commercial invoices

1 photocopy

6

Export license (if required)

1 original copy

7

Sale contract and its appendix (if any)

1 photocopy

Customs documents required for re-exportation of petrol and oil, chemicals and gases:

1

Export customs declaration including information inputs stipulated in the Appendix II enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

1 photocopy

2

Petroleum import and export license

1 photocopy

3

Certificate of Eligibility for gas importation/exportation or equivalent documents

1 photocopy

4

Quantitative assessment certificate (applied to commodities transported by waterway means of transport via inland ports and/or seaports)

1 photocopy

5

Commercial invoices

1 photocopy

6

Export license (if required)

1 original copy

7

Sale contract and its appendix (if any)

1 photocopy

Step 1

The trader shall submit a dossier of application for settlement of customs procedures for exportation and/or re-exportation of petrol and oil, chemicals and gases.

Step 2

Examine the dossier (if any photocopy paper is found questionable, the Customs Authority shall request the trader to surrender the original one for examination and comparison); Make a Monitoring sheet of deduction when following re-exportation procedures; determine assessable tax and collect taxes on the petrol and oil, chemicals and gases for which the re-exportation procedures have been settled;  certify exported petrol and oil, chemicals and gases for petrol and oil, chemicals and gases for exportation and/or re-exportation.

Step 3

The trader shall pay the prescribed taxes for exportation and re-exportation of petrol and oil, chemicals and gases