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;

• Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

• Decree 187/2013/ND-CP dated November 20, 2013 of the Government, detailing the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit activities with foreign partners;

• Decree No. 77/2016/ND-CP dated July 01, 2016, supplementing and amending certain regulations on investment and trading conditions in international trade in goods, chemicals, industrial explosives, fertilizer, gas business and food business under the state management of Ministry of Industry and Trade

• Decree 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

• Decree 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 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

• 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 05/2014/TT-BCT Providing for temporary import and re-export, temporary export for re-import, border-gate transfer of goods.

Processing time

• No later than two (02) working hours for dossier examination

• No later than eight (08) working hours for physical examination of the shipment

• No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods.

Fee

VND 20,000/Declaration Form

Category

No

Type of documents

Note

Customs dossier for temporary import

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 or other shipping documents with equivalent value

01 photocopy

With regard to goods serving petroleum exploration and extraction transported on service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading

4

Import license (if required); Import license under tariff-rate quota:

 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with the monitoring sheet if partial shipments are permitted;

5

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

01 original copy

6

Value declaration:

the declarant shall make the value declaration using the set form and send 02 original copies to the System in electronic form or submit to the customs authority.

7

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

Submit Certificate of Origin in electronic form in the following cases:

g.1) Goods originate in a country or group of countries that enter agreements in application of preferential tariff with Vietnam under Vietnam’s law and international agreements to which Vietnam is a signatory, if the importer wishes to apply such preferential treatment;

g.2) Goods that threaten social safety, public health, or environmental safety and need controlling as announced by Vietnam or international organizations;

g.3) Goods are imported from the countries that are apply anti-dumping taxes, countervailing tax, anti-discrimination tax, safeguard tax, and taxes applied within tariff-rate quota;

g.4) Imported goods must comply with regulations on import management of Vietnam’s law or the International Agreements to which Vietnam is a signatory.

01 original copy

8

Contract for sale of temporarily imported goods

01 photocopy

9

 With regard to temporarily imported goods for re-export subject to conditions prescribed by the Government:

- A certificate of temporary import for re-export number issued by the Ministry of Industry and Trade: 01 photocopy;

A license for temporary import of goods for re-export issued by the Ministry of Industry and Trade (for goods subject to licensing by the Ministry of Industry and Trade): 01 original copy

Customs dossier for re-export

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

Step 1

The declarant shall register and fill in customs declaration for import (temporary import) and submit customs dossier and fact-sheet (when required) to the customs authority.

Step 2

The customs authority shall examine dossier, fact-sheet (if any) and decide on customs clearance of the goods.

Step 3

The declarant shall register and fill in customs declaration for export (re-export) and submit customs dossier and fact-sheet (when required) to the customs authority.

Step 4

The customs authority shall examine dossier, fact-sheet (if any) and decide on customs clearance of the goods.