Customs procedures for cross-border import and export of goods

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

– Agency directly implementing administrative procedures: Customs Branch.

– Coordinating agency to carry out administrative procedures (if any): None.

– 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, control and customs;

– Joint Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNN&PTNT-BYT-NHNN dated January 31, 2008 guiding the implementation of Decision No. 254/2006/QD-TTg dated November 7, 2006 of Prime Minister;

– Official Dispatch No. 1420/TTg-KTTH dated August 27, 2008 of the Prime Minister on customs clearance of border import and export goods;

– Circular No. 13/2009/TT-BCT dated June 3, 2009 of the Ministry of Industry and Trade regulating import and export of goods through secondary border gates and border openings outside the border gate economic zone;

– 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.

Step 1: The goods owner or customs declarant must declare the customs declaration, submit and present the export and import shipment documents to the border gate customs office and present the goods to the two border gate authorities for inspection, supervision and confrontation. in accordance with the goods owner's declaration on the customs declaration and accompanying documents (if any) according to regulations on specific customs procedures for each type of export, import, temporary import for re-export, Temporarily export-re-import, transit across borders according to regulations.

Step 2: The Customs authority receives dossiers submitted and presented by the goods owner or customs declarant and the actual export and import goods for inspection, supervision and comparison to determine the conformity between the actual goods and the declaration. Notice from the goods owner on the customs declaration and accompanying documents to resolve tax and fee regimes (if any), handle violations (if any) and decide on cross-border customs clearance according to the procedural order. Customs has been regulated for each specific type of export and import goods according to regulations.

– Customs declaration: Use the import goods declaration according to the Customs Declaration prescribed by the Ministry of Finance.

– Other documents on customs records, customs procedures for exported and imported goods according to sales contracts prescribed by the Ministry of Finance, except bills of lading and commercial contracts.

– Must have a Health Quarantine Certificate issued by the Health Quarantine Agency (for goods subject to health quarantine); and Certificate of registration for state inspection of goods quality for goods subject to inspection.

– Goods imported across borders are entitled to import tax incentives if they meet the conditions under bilateral agreements between the Government of Vietnam and the Government of the bordering country; Customs declaration and submission of certificates of origin (C/O) for goods eligible for import tax incentives are implemented according to Circular No. 38/2015/TT-BTC dated March 25, 2015. 2015 of the Ministry of Finance Regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods and Circular No. 45/2007/TT-BTC dated May 7, 2007 of the Ministry of Finance guiding the implementation of import tax rates special offers. In cases where special preferential tax rates apply, importers must present a Certificate of Origin - C/O (except in cases where the total value of the shipment (FOB) does not exceed 200 USD).

– Physical inspection of goods is carried out according to the provisions of current Customs law.

b. For exported goods:

- Customs declaration:

+ In case of goods exported under a sales contract: Use according to the Customs Declaration prescribed by the Ministry of Finance.

+ In case of exported goods without a sales contract: Use the border export goods declaration prescribed by the Ministry of Finance.

– Other documents on customs records and customs procedures for exported and imported goods under sales contracts shall comply with the provisions of current Customs law.

– Must have a medical quarantine certificate issued by the medical quarantine agency for exported goods that require medical quarantine at the request of the importing country or at the request of the goods owner.

– Goods exported across borders enjoy export tax incentives according to bilateral agreements between the Government of Vietnam and the Government of bordering countries.