The order of execution

Step 1 : The customs declarant performs customs declaration at the Customs Convenience Branch of the Customs Department where the list of duty-free goods is registered or the border gate Customs Branch where the goods storage location and port are managed. The destination is stated on the bill of lading, transport contract or the Investment Goods Management Customs Branch of the Customs Department where the goods are imported.
In the case of goods imported to serve oil and gas activities that are subject to tax exemption according to the provisions of Clause 11, Article 103 of Circular No. 38/2015/TT-BTC, the customs declarant selects the Customs Branch that is most favorable to them. Convenient to do customs procedures;

Step 2 : Submit the export and import dossier as prescribed in Article 16 of Circular No. 38/2015/TT-BTC and declare relevant information of the List of tax-free imported goods on the goods declaration. import.
The system automatically deducts the quantity of imported goods corresponding to the quantity of goods in the List of tax-free goods. In case of registering the list of tax-free goods in paper form, the customs authority shall prepare a tracking sheet and make deductions according to the provisions of Clause 4, Article 104 of Circular No. 38/2015/TT-BTC.

How to do it: Electronic

Ingredients and quantity of documents:

Ingredient:

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 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 for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for imported goods). border crossing, goods traded between the non-tariff area and the domestic market, imported goods carried by the person entering the country in their luggage): 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 reconciliation monitoring sheet if exported many 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.
For documents specified in Points d and dd of this Clause, 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 inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures;

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 paper customs declaration). . 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;

Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original or document in electronic data form.

Quantity: 01 set

Resolution deadline:

+ 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: Organizations and individuals

Agency implementing administrative procedures:
a) Agency with decision-making authority: Customs Branch
b) Agency or person with authority or authority to implement (if any): no;
c) Agency directly implementing administrative procedures: Customs Branch;
d) Coordinating agency (if any): No

Results of administrative procedures: Customs clearance of goods

Fee (if any): 20,000 VND/declaration

Name of application form, declaration form: import goods declaration according to form HQ/2015/NK Appendix IV issued with Circular No. 38/2015/TT-BTC

Requirements and conditions for implementing administrative procedures: none

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 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.