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.

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax Administration; Law No. 71/2014/QH13 on amendments to the tax laws;

• 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. 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

No

Type of documents

Note

Customs documents required for importation 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

Commercial invoices

01 photocopy

3

Bill of lading or another transportation documents of equivalent validity, if the shipment is conveyed by means of sea (except for exportation of petrol and oil, gases to entities as stipulated in Point b Clause 4 Article 35 Decree No. 83/2014/ND-CP, or goods subject to Clause 3 Article 19 and Clause 2 Article 35 of Decree No. 19/2016/NĐ-CP)

 01 photocopy

4

Quality assessment registration, Registration for Quality Inspection of petrol and oil, chemicals or gases on the List of imports subject to state quality inspection

 01 photocopy

5

Sale contract (for temporary imports for re-exportation)

01 photocopy

6

If a shipment must be declared on multiple declarations or imported goods serve multiple purposes, have the same bill of lading and invoice, declared on multiple invoices by purpose at the same Customs Authority, the declarant shall only submit 01 customs dossier (if paper documents are submitted) and write “chung chứng từ với tờ khai số … ngày …” (“in the same set with declaration No. …. Dated …..

7

In case the trader lodges the first customs declaration at the Customs Authority, the following documents are required (except for exportation or re-exportation of petrol and oil, and gases to entities prescribed in point b, clauses 4 and 5 of the Decree No.83/2014/ND-CP, and clause 3, Article 19 and clause 2, Article 35 of the Decree No.19/2016/ND-CP):

g.1) Petroleum import and export license; 01 photocopy

g.2) Certificate of Eligibility for gas importation/exportation or equivalent documents 01 photocopy

g.3) Minimum petrol and oil import quota granted by the Ministry of Industry and Trade 01 photocopy

8

Import license (where it is required)

01 original copy

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

 01 photocopy

3

Certificate of Eligibility for gas importation/exportation or equivalent documents

 01 photocopy

4

Quantitative assessment certificate (in cases stipulated in point a, clause 4, Article 4 of this Circular)

 01 photocopy

5

Commercial invoices

 01 photocopy

6

Papers of origin of the exported petrol and oil, and gases (imported or bought from wholesalers or obtained from facilities producing and preparing or outward processing petroleum and gas).

01 photocopy

7

Ministry of Industry and Trade‘s fixture note of the plan for production, importation of raw materials and consumption of petroleum products.

01 photocopy

8

Export license (if required)

01 original copy

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

1

In additions to documents requested I points a, b, c, d, dd and h, clause 1 Article, 12 of Circular No. 69/2016/TT-BTC, the trader shall submit a copy of the sale contract and its appendix (if any);

2

In case the temporary import declaration is made using the form No.HQ/2015/NK , Annex V enclosed with the Circular No.38/2015/TT-BTC, the trader shall lodge the customs declaration using form HQ/2015/NK, Annex V enclosed with the Circular No. 38/2015/TT-BTC as he/she goes through customs procedures for re-exportation;
  

3

When settling re-export procedures, the trader shall provide information on the number of temporary import declarations, the orders of lines or rows corresponding to the lines and rows in the re-export declaration for the System to conduct the monitoring for deduction; the System automatically conduct the deduction on the basis of the numbers on the corresponding temporary import declaration.

A temporary import declaration shall be entitled to be used for multiple re-exportations while a re-export declaration must be made according to only one corresponding temporary import declaration. The Customs Authority where the re-export declaration is registered shall examine the information on temporary import declaration.

In case of physical custom declarations, the declarant shall specify the number of temporary import declarations on “Chứng từ đi kèm” (accompanying documents) box of the import declaration using form No.HQ/2015/XK, Annex IV enclosed with Circular No.38/2015/TT-BTC. 

Step 1

The trader shall submit a dossier of application for settlement of customs procedure for importation and exportation of gases and raw materials through specialized pipelines.

Step 2

After receipt of the written notification of gas or raw material supply, pipeline diagram, and agreement between the importer and exporter, the supervisory Customs Authority shall assign customs officials to supervise and countersign the quantity of gases or raw materials indicating on the flow meter as at the time of measurement specified in the measurement record. In case of failure to countersign, the supervisory Customs Authority shall notify the trader and specify reasons for failure; and decide another time of measurement.

Step 3

The trader shall pay the prescribed taxes and fees.