Implementation sequence:

Step 1: Export processing enterprises carry out export procedures
Step 2: Domestic enterprises open customs declarations of imported goods according to the corresponding type as prescribed in Chapter II of Circular No. 38/2015 /TT-BTC

  • How to do it: electronically
  • Ingredients and quantity of documents:
  • Profile components:
  • For imported goods:
  • 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.
  • For exported goods:
  • Export 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 export goods declaration according to form HQ/2015/XK Appendix IV issued with this Circular;
  • 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.
    *Quantity: 01 set
  • Processing time limit:
    + 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 imported and exported goods.
  • Fee (if any): 20,000 VND/declaration (Circular No. 172/2010/TT-BTC dated November 2, 2010)
  • Name of application form, declaration form: Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC; Export goods declaration according to the information criteria in Appendix II 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.
Scroll to Top