Category

Customs Clearance Procedure

Responsible Agency

Customs Division

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;

• Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance on payers, rates, collection methods, management and use of customs fees.

• Decree 187/2013/ND-CP dated 20/11/2013 detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries

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

temporary import - re-export

1

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

2

Bill of lading or other shipping documents with equivalent value

 01 photocopy

3

Import permit, written notification of the result of specialized examination required by relevant laws

01 original copy

temporary export - re-import

1

Customs declaration form issued by the Ministry of Finance

2

Export permit, written notification of the result of specialized examination required by relevant laws: 01 original copy

01 original copy

Step 1

The declarant shall register and follow customs procedures

Step 2

The customs authority shall examine and decide on customs clearance for the declarant

Step 3

Liquidate the declaration for temporary import - re-export; declaration for temporary export - re-import after the goods are fully re-imported or re-exported.