The order of execution
In Clause 1, Article 16 of Circular 38/2015/TT-BTC , amended by Clause 5, Article 1 of Circular 39/2018/TT-BTC, there are regulations on customs documents for exported goods as follows:
Step 1 : The customs declarant performs the customs declaration and presents customs documents (if any), and physically presents the goods (if any) to the customs authority.
Step 2 : Customs officers carry out customs clearance of goods for customs declarants.
How to do it: Electronic
Profile components:
a) Export goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.
In case of implementation on a paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the export goods declaration according to form HQ/2015. /XK Appendix IV issued with Circular 38/2015/TT-BTC;
b) Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with the import monitoring sheet if exported multiple times;
c) Notice of exemption from inspection or notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.
For documents specified in Points b and c above, if the national single-window mechanism is applied, the specialized state management agency shall send the export license, written notification of inspection results, and exemption from inspection. Specialized inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures.
Number of documents: 01 set
Resolution deadline:
Time limit for receiving, registering, and checking customs documents: immediately after the customs declarant submits and presents customs documents in accordance with the law (Clause 1, Article 23 of the Customs Law)
Time limit for completing document inspection and physical inspection of goods and means of transport:
Complete the document inspection no later than 02 working hours from the time the customs authority receives complete customs documents;
Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods to the customs authority;
In case the goods are subject to specialized inspection in terms of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completing the physical inspection is The validity of goods is calculated from the time of receiving specialized inspection results according to regulations.
In case the shipment has a large quantity, many types or the inspection is complicated, the head of the customs office where customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time is Maximum no more than 02 days.
Subjects carrying out administrative procedures: Individuals and organizations
Agency carrying out administrative procedures:
a) Authority with decision-making authority: Customs Branch
b) Authority or competent person authorized or decentralized to implement (if any): None
c) Authority Agency directly implementing administrative procedures: Customs Branch
d) Coordinating agency (if any): None
Result of administrative procedures: Confirmation of customs clearance
Fees and charges: 20,000 VND
Name of application form and declaration form:
Customs declaration (according to Appendix III, Appendix IV of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance);
Requirements and conditions for implementing administrative procedures: None
Legal basis of administrative procedures
Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly;
Electronic Transaction Law No. 51/2005/QH11 dated November 29, 2005.
Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control mandarin.
Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities.
Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;
Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance amended and supplemented a number of articles in Circular 38/2015/TT-BTC dated March 25, 2015 on customs procedures ; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;
Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance promulgating regulations on collection rates, collection, remittance, management and use of fees and charges in the field of Customs.