Circular 39/2018/TT-BTC dated April 20, 2018 amended and supplemented 74 Articles, replaced and supplemented Appendices and abolished many provisions in Circular 38/2015/TT-BTC dated April 25 March 2015 on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.
To update the new regulations for the process below, please see the full text of the new points of Circular 39/2018/TT-BTC dated April 20, 2018 here.
Customs procedures for exported and imported goods according to
export rights, import rights, and distribution rights of export processing enterprises.

  • Implementation order:
    Step 1: Export processing enterprises carry out customs declaration on the customs declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC dated March 25 /2015;
    In addition, export processing enterprises must declare in the “License Number” box on the electronic customs declaration the number of written permission from the competent authority on goods purchase and sale activities and related activities. buying and selling goods of foreign-invested enterprises with registered export and import rights.
    Step 2: Submit the export and import dossier as prescribed in Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance and make a summary table of documents certifying the Delivery of goods submitted to customs authorities when carrying out customs procedures.
  • How to do it: electronically
  • Ingredients and quantity of documents:
  • Ingredient:
  • Export goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.
  • Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with a quantity control monitoring sheet if exported multiple times;
  • Notice of exemption from inspection or notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.
  • Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.
  • Commercial invoice in case the buyer must pay the seller: 01 copy.
  • Bill of lading or other transport documents of equivalent value: 01 photocopy.
  • Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if exported once or 01 photocopy attached with import monitoring sheet if exported multiple times
  • Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.
  • 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.
  • Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in the form of electronic data in some cases.
  • Quantity: 01 set.
  • Resolution deadline:
  1. The customs authority receives, registers, and checks customs documents immediately after the customs declarant submits and presents the customs documents according to the provisions of the Customs Law.
  2. After the customs declarant fully complies with the requirements to carry out customs procedures specified in Points a and b, Clause 1, Article 21 of the Customs Law, the time limit for customs officers to complete document inspection and inspection is: Physical inspection of goods and means of transport is prescribed as follows:
    a) Complete the document inspection no later than 02 working hours from the time the customs authority receives complete customs documents;
    b) Complete the physical inspection of the 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: Organizations
  • Agencies carrying out administrative procedures:
    a) Agencies with decision-making authority: Customs Branch
    b) Agencies or competent persons authorized or decentralized to implement (if any): no
    c) Agencies Directly carry out administrative procedures: Customs Branch.
    d) Coordinating agency (if any): No
  • Results of implementing administrative procedures: Customs clearance of imported and exported goods.
  • Fee (if any): 20,000 VND
  • Name of application form and declaration form: Form No. 20/TKXNTC/GSQL Appendix V issued with Circular No. 38/2015/TT-BTC
  • Requirements and conditions for implementing administrative procedures: enterprises must perform separate accounting, not accounting together with production activities; Must arrange a separate area to store imported and exported goods according to import rights, export rights, and distribution rights.
  • Legal basis of administrative procedures:
    • Customs Law No. 54/2014/QH13;
  • 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 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.
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