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 274/2016/TT-BTC on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.

• Circular 69/2016/TT-BTC 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

Type of documents

Note

1

A list of goods in transit, submitted by customs declarants or their representatives
to border-gate customs offices, for non-stop transit goods which are kept in the
condition as imported and transit goods transshipped from one means of land,
railway, river, sea or air transport to another of the same type (except for non-stop air transported goods in transit);

2

A customs declaration and a list of goods in transit, submitted by customs
declarants or their representatives to border-gate customs offices, for goods in transit which must be warehoused or transshipped from a means of transport of one type to another means of transport of another type

3

A detailed manifest

4

Bill of lading

5

License for the goods in transit

(if any)

Step 1

The declarants shall declare and submit the full set of dossier to the Customs Offices. Goods in transit to be kept in warehouses outside border-gate areas or transported across the mainland territory must be permitted by the Ministry of Industry and Trade

Step 2

Customs offices at border-gates of entry shall receive the lists of or customs declarations of goods in transit, seal up the places where the goods are stored and certify the condition of the goods in their lists or customs declarations (where customs declaration is required) and hand them to operators of the means of transport for transfer to customs offices at border-gates of goods’ exit;

Where goods in transit cannot be sealed, transporters, customs declarants and accompanying customs officers (if any) shall have to ensure that the goods are kept in the same condition from border-gates of their entry to border-gates of their exit;   

Customs offices at border-gates of exit shall receive the lists or customs
declarations of goods transferred from customs offices at border-gates of entry, inspect the customs seals or condition of goods and compare them with the contents certified by customs offices at border-gates of entry in such lists or customs declarations before carrying out exit procedures for those goods.

In case of accidents or force majeure circumstances, which alter the customs seals or condition of goods, transporters, customs declarants and accompanying customs officers (if any) must apply measures to limit losses and immediately notify such to the nearest commune/ward/township People’s Committees for making written records to certify the altered condition of the goods.

Step 3

The trader shall pay the prescribed taxes and fees.