1.NON-TRADE CUSTOMS PROCEDURES FOR GOODS
Concept
Non-commercial goods (currently called goods for non-commercial purposes) are sample goods, gift goods, promotional goods, etc. Therefore, non-commercial customs procedures for goods are a job that the person must perform. Customs declaration of non-commercial goods and customs officials must comply with the provisions of law.
Non-traded goods include
Gifts and donations from organizations and individuals abroad sent to Vietnamese organizations and individuals; sent by organizations and individuals in Vietnam to organizations and individuals abroad;
Goods of diplomatic missions and international organizations in Vietnam and people working at these agencies and organizations;
Humanitarian aid goods;
Temporarily imported or temporarily exported goods of individuals granted tax exemption by the Vietnamese State;
Samples without payment;
Professional tools and working means temporarily exported or imported for a limited period of time by agencies, organizations, and people on exit or entry;
Movable assets of organizations and individuals;
Personal luggage of people entering the country sent under the bill of lading, goods carried by people entering the country exceed tax exemption standards;
Other non-commercial goods.
2. PROCEDURE FOR IMPLEMENTING NON-TRADE CUSTOMS PROCEDURES FOR GOODS
Step 1: Customs declarants declare and submit customs documents (this procedure does not apply to import of used cars and motorbikes under the movable property regime of Vietnamese residing abroad who have complete permanent residence registration procedures in Vietnam).
Step 2: Customs authorities receive, register and check detailed documents.
Step 3: Based on the prescribed documents, the form and level of physical inspection of non-commercial goods are decided by the Customs Branch leaders according to the inspection principles prescribed in the Customs Law.
Taxes, fees and other payables comply with the provisions of current law.
Step 4: Customs clearance of non-commercial goods
3. DOCUMENTS FOR NON-TRADE CUSTOMS PROCEDURES FOR GOODS
Documents must be submitted
Declaration of non-commercial export and import goods: 02 originals;
Bill of lading (except in cases where goods carried on person exceed tax exemption standards as prescribed in Point 8, Article 69 of Circular 128/2013/TT-BTC): 01 photocopy;
Authorization document: 01 original copy;
Declaration confirming humanitarian aid from a competent authority in case of importing humanitarian aid: 01 original copy;
Decision or notification from the police agency allowing a Vietnamese individual residing abroad to return to settle in Vietnam; or Vietnamese passport or document replacing a Vietnamese passport that is still valid for the country of permanent residence, with an entry verification stamp from the immigration management agency at the border gate: 01 certified copy with the original to compare;
Document of a competent state agency permitting the transfer of the organization's assets from abroad to Vietnam: 01 photocopy;
Goods import license (in case of import of banned goods or conditional imports): 01 original copy;
Certificate of origin for the cases specified in Point e.5, Clause 2, Article 12 of Circular 128/2013/TT-BTC: 01 original copy;
Notice or decision or agreement to donate goods: 01 photocopy;
Other documents, depending on each specific case, are required by law.
Documents must be presented
Goods receipt notice from the transportation organization (except in cases where the goods carried by the person exceed the tax exemption standards).
Duty-free standard books of diplomatic agencies, international organizations, and foreigners working at the above agencies and organizations.
