Customs procedures for independently transported goods

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): warehousing enterprise in case there is an electronic customs data exchange connection with the customs authority.

– Decree 08/2015/ND-CP dated January 21, 2015 detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control (Article 43);

– Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; import and export taxes and tax administration for imported and exported goods (Article 51).

–  The customs declarant declares information on the goods transportation declaration according to the information criteria in Section 6, Appendix II issued with Circular 38/2015/TT-BTC; receive feedback from the System;

+ In case the declaration belongs to stream 1 and is approved for transportation by the System, the customs declarant prints the Notice of approval for transportation declaration and presents the goods to the customs office where the goods are shipped for sealing. , confirm the goods shipped;

+ In case the declaration belongs to stream 2, the customs declarant presents documents as prescribed in Point b, Clause a of Circular 38/2015/TT-BTC to the customs authority where the goods are transported for inspection; Based on the notification from the customs authority, declare additional customs seal numbers, customs lead numbers and present the goods to the customs authority to seal and confirm the goods being shipped;

+ Present the goods to the customs authority where the goods are transported for physical inspection at the request of the customs authority in case the shipment shows signs of violating the law;

+ Additional declaration of transportation according to the notice of the customs authority

1.2. Customs authorities carry out:

a) Customs Sub-Department where goods are transported:

– Check documents in case the System requests to check documents and instruct customs declarants to declare additional information about customs seal numbers, customs lead numbers and other information on the shipping declaration. goods (if any).

– In case the goods show signs of violating the law, physical inspection of the goods shall be carried out according to the provisions of Article 29 of Circular 38/2015/TT-BTC. The actual inspection results are recorded on the inspection result record according to form 06/PGKQKT/GSQL Appendix V issued with this Circular and sent to the Customs Sub-Department where the goods are transported for monitoring and continue with the prescribed procedures;

– Approve the freight declaration on the System;

– Based on the customs declarant's additional information about the customs seal number and customs lead number, the customs authority shall seal the goods;

– Update information about goods transported into the System in case organizations providing warehouse and yard services do not connect and exchange electronic customs data with customs authorities;

– Monitor information about shipments subject to customs supervision;

– Organize shipment tracking in case the shipping deadline has passed but no response has been received from the Customs Branch where the goods were shipped.

b) Customs Sub-Department where goods are transported to:

– Check and compare customs seal status (if any);

– Update arrival information on the System in case the warehousing service organization does not connect and exchange electronic customs data with the customs authority;

– In case the goods show signs of violating the law, carry out a physical inspection of the goods according to the provisions of Article 29 of Circular 38/2015/TT-BTC. The actual test results are recorded on the test result record sheet according to form 06/PGKQKT/GSQL Appendix V issued with Circular 38/2015/TT-BTC.

– Bill of lading, except for goods transported across land borders without a bill of lading: 01 photocopy;

– Transit permit for goods in transit must have a permit: 01 original copy.