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;

• 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. 274/2016/TT-BTC dated November 14, 2016, on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.

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

No

Type of documents

Note

1

A written request for permission for goods transit (form No. 22/CKHH/GSQL in Appendix V enclosed with Circular No. 38/2015/TT-BTC of the Ministry of Finance);

2

A bill of lading of the imported goods

 01 photocopy

Step 1

Submit a set of documents to the Customs Division where goods are imported/transited

Step 2

The Customs Division at the checkpoint shall:

-       Receive and examine the documents of import - transit; 

-       Certify the import, append the official’s seal and signature on the enterprise’s request;

-       Monitor the transited shipment until it is exported from Vietnam;

-       Certify that goods have passed through the customs controlled area on the written request for permission for goods transit after goods are loaded onto the means of transport;

-       In case transited goods are exported through a checkpoint other than the checkpoint of import but still in the same seaport system under the supervision of Customs Department, the customs official shall certify that goods have passed through the customs controlled area on the request after goods are taken to the customs controlled area at the checkpoint of export; Goods delivered to and dispatched from customs controlled areas at checkpoints shall be supervised in accordance with Article 52 of this Circular; 

-       If the transited shipment is suspected of violations, the Director of the Customs Division at the checkpoint shall decide a physical inspection and take appropriate actions as prescribed.

Transited goods that are transported directly from the exporting country to the importing country without passing through any Vietnam’s checkpoint are exempt from customs procedures.

Transited goods must be exported from Vietnam within 30 days from the day on which they are received and inspected by the Customs Division at the checkpoint.

Goods that pass through a Vietnam’s checkpoint and taken to a bonded warehouse or transshipment area at a Vietnam’s port while being transported from the exporting country to the importing country shall undergo customs procedures applied to goods delivered to and dispatched from bonded warehouses and transshipment areas of Vietnam’s ports.

Transited goods shall be removed from Vietnam through the checkpoint of import.

Transited goods are exempt from inspection. Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law are suspected.