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Procedure NameCustoms procedure for imported goods on which tax has been paid and goods produced in Vietnam and for sale at duty-free shops
Description
Category
Permit/Certificate
Responsible Agency               
Local Customs Department
Address: Block E3 - Duong Dinh Nghe street, Yen Hoa, Cau Giay, Hanoi, Vietnam
Phone: (+844) 39440833 (ext: 8623)
Email: webmaster@customs.gov.vn
Legal basis of the Procedure                   
  • Customs Law No. 54/2014/QH13 dated June 23, 2014.
  • Decree 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 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.
  • Decree 167/2016/ND-CP on duty-free business.
Processing time
  • Within 02 working hours after receiving the complete and valid dossier
Fee
  • VND 0
Required documents:
No
Type of documents
Note
1
Customs declaration
01 original copy
2
Contracts for the sale of goods or documents of equal legal value with contracts
01 original copy (if any)
3 Commercial invoice 01 photocopy
4 Bill of lading 01 photocopy
5 Export permit (if any)  
Process Steps
Step 1
The trader selling duty free goods shall prepare a dossier and submit it to the customs authority
Step 2
The customs authority shall receive and examine the dossier; examine the validity of the dossier and registration of customs declaration. Examine the dossier and certify customs clearance for the shipment of goods exempted from inspection
Step 3
Conduct physical inspection of goods and certify customs clearance for the shipment of goods subject to physical inspection
Step 4
Confirm the customs clearance in the system
 
Process Map:
CategoryProcedure

The following form/s are used in this procedure
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This procedure applies to the following measures
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