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Procedure Name | Customs procedure for goods for sale at duty-free shops but eventually turned for re-export |
Description |
Category
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Permit/Certificate
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Responsible Agency
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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
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Legal basis of the Procedure
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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.
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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.
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Decree 167/2016/ND-CP dated December 27, 2016 of the Government on duty-free business.
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Processing time
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Fee
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VND 0
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Required documents:
No
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Type of documents
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Note
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1
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Written request / application
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01 original copy
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2
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Customs Declaration for re-export goods |
01 original copyy (kept by the declarant)
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Process Steps
Step 1
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The trader selling duty free goods shall prepare a dossier and submit it to the customs authority
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Step 2
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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
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Step 3
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Conduct physical inspection of goods and certify customs clearance for the shipment of goods subject to physical inspection
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Step 4
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Customs clearance in the system
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Process Map:
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This procedure apply to theses Measures.