1. Implementation sequence:
    Customs procedures for goods processed for foreign traders are similar to the basic customs procedures for exported and imported goods. In addition, for this type, the following procedures must also be carried out:
    Regarding the responsibilities of organizations and individuals ordering processing abroad:
    – Before organizations and individuals carry out outsourcing activities in the country In addition, the processing contract must be notified to the Customs Branch where procedures for exporting raw materials, supplies, machinery, equipment and importing products are expected to be carried out (not required to notify the production facility). The content of the processing contract must have all the information prescribed in Article 29 of Decree No. 187/2013/ND-CP;
    – Carry out final settlement reports on the use of raw materials, supplies, machinery and equipment immediately after the end of the processing contract. In case the contract implementation time is between fiscal years, no later than 90 days from the end of the fiscal year, the organization or individual shall submit a final settlement report of the situation arising in the fiscal year with the following criteria: after:
  • Quantity of exported raw materials and supplies (statistics by type of raw materials and supplies and accompanied by export declaration number);
  • Amount of raw materials and supplies that have been exported but must be liquidated abroad (including: destruction and sale);
  • The amount of raw materials and supplies remaining at the processing party;
  • Quantity of imported finished processed products (attached with import declaration number);
  • Amount of finished processed products sold abroad (attached with export declaration number);
    b) Responsibilities of customs authorities:
    bl) Receive notices of processing contracts, make settlement reports and carry out customs procedures as prescribed in Section 4 Chapter III of Circular No. 38/2015/TT- BTC;
    b.2) Implement monitoring, management and inspection of the use of raw materials and supplies, check settlement reports for overseas processing activities as for outsourcing activities for foreign traders.
  1. How to do it:
    Declaring, receiving and processing customs declaration information and exchanging other information according to the provisions of law on customs procedures between relevant parties is carried out through the Processing System. customs electronic data.
    In case goods are classified into yellow or red channel: done manually.
  2. Profile components:
  • Profile components:
  • Export and import customs declaration.
  • Documents accompanying the declaration (electronic or paper format): as prescribed in Article 24 of the Customs Law.
  • Number of documents: 01 paper or electronic copy.
  1. Resolution deadline:
  • No later than 08 working hours for export and import shipments, apply the form of physical inspection of a portion of goods according to probability.
  • At least 02 working days for export and import shipments, physical inspection of the entire shipment shall be applied.
    In the case of applying the form of physical inspection of the entire shipment, if the export or import shipment is in large quantity and the inspection is complicated, the inspection time limit can be extended but not to exceed 08 working hours. .
  1. Subjects carrying out administrative procedures: Traders.
  2. Agencies carrying out administrative procedures:
  • Competent authority decides:
  • Receiving and checking conditions for registering declarations, registering and classifying declarations: General Department of Customs, Customs Department of provinces and cities;
  • Check paper documents, physical inspection of goods: Customs Branch
  • Competent agency or person authorized or decentralized to implement (if any): Customs Branch
  • Agencies directly implementing administrative procedures:
  • Receiving and checking conditions for registering declarations, registering and classifying declarations: General Department of Customs, Customs Department of provinces and cities;
  • Check paper documents, physical inspection of goods: Customs Branch
  • Coordinating agency (if any): None.
  1. Result of implementing administrative procedures: Decision on customs clearance.
  2. Fee: 20,000 VND according to Circular No. 172/2010/TT-BTC.
  3. Name of application form, administrative declaration form:
  • Export goods declaration (form HQ/2015/XK);
  • Import goods declaration (form HQ/2015/NK);
  • Appendix of export goods declaration (form HQ/2015-PLXK);
  • Appendix of imported goods declaration (form HQ/2015-PLNK)
    According to Appendix 6 of Circular 38/2015/TT-BTC
  1. Requirements and conditions for implementing administrative procedures
    10.1. Before carrying out customs procedures, customs declarants must:
  • Has a registered digital signature;
  • Register users of VNACCS/VCIS System;
  • Carry out procedures to be granted a location code for gathering exported goods.
    10.2. Enterprises must notify the processing contract to the customs authority before implementation.
  1. Legal basis of administrative procedures:
  • Customs Law No. 54/2014/QH13 dated June 23, 2014;
  • Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control;
  • Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister 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 Minister of Finance promulgating regulations on collection rates, collection, remittance, management and use of fees and charges in the field of Customs.
  • Official Dispatch No. 18195/BTC-TCHQ dated December 8, 2015 of the General Department of Customs regarding guidance on handling problems in Circular No. 38/2015/TT-BTC.

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