The order of execution

Pursuant to  Clause 2, Article 16 of Circular 38/2015/TT-BTC  (amended and supplemented in  Section 5 of Circular 39/2018/TT-BTC ) stipulates the customs dossier set for imported goods as follows:
Step 1: The customs declarant performs the customs declaration and presents customs documents (if any), and presents the actual 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) Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.
In case of implementation on 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 imported goods declaration according to form HQ/2015. /NK Appendix IV issued together with Circular No. 38/2015/TT-BTC;
b) Commercial invoice in case the buyer must pay the seller: 01 copy.
In case the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive goods from abroad, the customs authority accepts the invoice issued by the seller in Vietnam to the goods owner.
Customs declarants are not required to submit commercial invoices in the following cases:

  • Customs declarants are priority businesses;
  • For goods imported to perform processing contracts for foreign traders, the customs declarant declares the provisional price in the “Customs value” box on the customs declaration;
  • Imported goods do not have invoices and the buyer does not have to pay the seller. The customs declarant declares the customs value according to the guidance of the Ministry of Finance on determining customs value.

c) Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for goods Goods imported through land border gates, goods traded between the non-tariff area and the inland, imported goods carried by the person entering the country as luggage): 01 photocopy.
For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships), submit a cargo manifest instead of a bill of lading;
d) Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if imported once or 01 photocopy attached with a reconciliation monitoring sheet if imported multiple times;
e) 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 d and dd above, if the national single-window mechanism is applied, the specialized state management agency shall send the import license, written notice of inspection results, and exemption from inspection. specialized information in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures;
f) Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits 02 original copies to the customs authority (in case of declaration on the customs declaration). paper). Cases requiring value declaration and value declaration form shall comply with the Circular of the Ministry of Finance regulating the determination of customs value for exported and imported goods;
g) Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in electronic data form in the following cases:

  • Goods originating from a country or group of countries that have agreed on the application of special preferential tax rates with Vietnam in accordance with Vietnamese law and international treaties that Vietnam has signed or participated in, if Importers want to enjoy those preferential regimes;
  • Goods that are notified by Vietnam or international organizations are at a time when there is a risk of harming social safety, community health or environmental sanitation that needs to be controlled;
  • Goods imported from countries subject to Vietnam’s notification that they are in the period of application of anti-dumping tax, anti-subsidy tax, anti-discrimination tax, self-defense tax, tax rates applied according to tax quotas mandarin;
  • Imported goods must comply with import management regimes as prescribed by Vietnamese law or international treaties to which Vietnam is a member.

In cases where the agreement on the application of special preferential tax rates with Vietnam or the international treaties that Vietnam has signed or participated in, there are provisions on submitting the Certificate of Origin of imported goods as a document. electronic documents or Self-certification documents of origin of goods from producers/exporters/importers, customs authorities accept these documents.

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 implementing administrative procedures: Decision on 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);

Value declaration (according to Appendix III of Circular No. 39/2015/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. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

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

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 No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs value 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.

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