Procedures for imported or exported goods packed with transit goods sent via international express service

– Agency directly implementing administrative procedures: Customs Branch.

– Postal Law No. 49/2010/QH12 dated June 17, 2010;

– Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and buying, selling and processing agency activities and transit of goods with foreign countries;

– 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:

– Decree No. 47/2011/ND-CP dated June 17, 2011 of the Government regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

– 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 No. 191/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance regulating customs procedures for exported, imported, and QC goods sent via international express delivery services

– Step 2: The Customs Branch where the goods are transported receives and checks the packing conditions according to the provisions of Clause 1, Article 18 of Circular 191/2015/TT-BTC:

+ In case of non-conformity: do not accept binding or additional instructions;

+ If appropriate, approve the written request for consolidation; Supervise the separation, consolidation and implementation of regulations in Clause 3, Article 17 of Circular 191/2015/TT-BTC. Record the same customs seal number on the Notice of Approval of Transport Declaration, or on the Manifest (if any) of transited goods and packaged imported or exported goods;

+ Record the same customs seal number on the Notice of Approval of Transport Declaration, or on the Manifest (if any) of transited goods and packaged imports or exports.

– Step 3: The Customs Department where the goods arrive compares the sealing status; Update incoming goods information into the System. Feedback information to the Customs Branch where the independent transport declaration is registered. Store records according to regulations; Check the independent transport declaration recorded in the "Note 2" criterion on the combined independent transport declaration to confirm the 02 declarations on the system according to regulations.

– Document requesting to combine exported or imported goods with transited goods: 02 originals

– In case the Customs authority accepts and declares an independent transport declaration according to the provisions of Article 17 of Circular 191/2015/TT-BTC, do the following:

+ In case transited goods are combined with exported goods and actually exported at the same border gate, declare on 01 independent transport declaration;

+ In case of transited goods combined with imported goods, declare on 02 independent transport declarations. When the goods in transit reach the destination, the customs declarant declares an independent transport declaration to transport the goods to the export border gate.