The order of execution

1. On-site export and import goods include:

a) Processed products; rented or borrowed machinery and equipment; surplus raw materials and supplies; scrap and defective products under processing contracts as prescribed in Clause 3, Article 32 of Decree No. 187/2013/ND-CP;
b) Goods purchased and sold between domestic enterprises and export processing enterprises and enterprises in non-tariff zones;
c) Goods purchased and sold between Vietnamese enterprises and foreign organizations and individuals that are not present in Vietnam and are designated by foreign traders to deliver and receive goods with other enterprises in Vietnam.

2. Location for customs clearance

On-site export and import customs procedures are carried out at a convenient Customs Branch chosen by the customs declarant and according to the regulations of each type.

3. Customs documents

Customs documents for on-site export and import goods comply with the provisions of Article 16 of Circular 38/2015/TT-BTC.
In case of goods traded between domestic enterprises and export processing enterprises or enterprises in non-tariff zones, customs declarants use value-added invoices or sales invoices according to regulations of the Ministry of Finance instead. for commercial invoice.

4. Time limit for customs clearance

Within 15 working days from the date of customs clearance of exported goods and after completing the delivery of goods, the on-site importer must complete customs procedures.

5. Customs procedures

a) Responsibilities of the exporter:

  • Declare information on the export goods declaration and combined transportation declaration, clearly stating in the box “Destination for tax-protected transportation” is the location code of the Customs Branch carrying out import customs procedures and the destination box. “Internal management number of the enterprise” according to the instructions in Appendix II issued with this Circular;
  • Carry out procedures for exporting goods according to regulations;
  • Deliver the goods to the importer after the exported goods have been cleared through customs.

b) Responsibilities of the importer:

  • Declare information on the import goods declaration according to the prescribed time limit, clearly stating the corresponding on-site export goods declaration number in the “Enterprise’s internal management number” box on the import goods declaration according to instructions in Appendix II issued with this Circular or the “Other notes” box on the paper customs declaration;
  • Carry out procedures for importing goods according to regulations;
  • Goods can only be put into production and consumption after imported goods have been cleared through customs.

c) Responsibilities of customs authorities carrying out export procedures: Carry out export procedures according to the provisions of Chapter II of this Circular;
d) Responsibilities of customs authorities carrying out import procedures:

  • Monitor on-site export goods declarations that have completed customs procedures to carry out customs procedures for imported goods;
  • Receive and check according to the System’s channeling results. In case of physical inspection of goods, if the goods have been physically inspected at the Export Customs Sub-Department, the Customs Sub-Department where import procedures are carried out is not required to physically inspect the goods;
  • For goods exported and imported on the spot as designated by foreign traders, monthly synthesize and make a list of declarations of imported goods on spot that have been cleared according to form No. 20/TKXNTC/GSQL Appendix Appendix V issued with this Circular is sent to tax authorities directly managing on-site importing organizations and individuals.

Note : In case the customs declarant is a priority business and the partners buy and sell goods with the priority business; Enterprises that comply with customs laws and partners who buy and sell goods are also enterprises that comply with customs laws and have on-site export and import goods that are delivered and received multiple times within a certain period of time under a contract. Orders with the same buyer or seller will receive goods first and customs declaration later. Customs declaration is carried out within a maximum period of 30 days from the date of delivery of goods. Customs declarants can register export and import goods declarations on the spot at a convenient Customs Branch; Tax policies, export and import goods management policies are implemented at the time of customs declaration registration. Customs authorities only check documents related to the delivery of goods (not check the actual goods). For each delivery, the exporter and importer must have documents proving the delivery of goods (such as commercial invoices or VAT invoices or sales invoices, warehouse delivery notes cum internal transportation, etc.) …), responsible for keeping at the enterprise and presenting it when the customs authority conducts inspection.

Legal basis:

  • Article 86 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance;
  • 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.
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