General guidance
Goods exported, imported, and in transit into/out of Vietnamese territory must go through customs procedures and be subject to customs inspection and supervision according to the provisions of Vietnamese law.
Normal customs procedures for imported and exported goods include the following steps:
Before the shipment arrives, the business needs to do the following:
Determine the code, xevil determination origin, xevil determination value goods of the expected export/import shipment.
Register for specialized examination (if any)
After determining the code and origin of the goods, the customs declarant needs to determine the commodity policy related to export and import products. In case the goods are subject to specialized management, carry out procedures for registration for specialized inspection and licensing according to regulations.
Registration for specialized examinations and licensing can now be done through the national single window mechanism https://vnsw.gov.vn/ or at specialized management units according to regulations.
Prepare a set of goods documents
Depending on the type of import and export, customs declarants must prepare different sets of customs documents according to regulations. Customs documents are regulated in Clause 5, Article 1 of Circular 39/2018/TT-BTC Amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC
Get the goods management number
+ Get the goods management number for export declarations or import declarations without bills of lading in the following ways:
– Log in to ECUS5 software (for applied ports) according to these steps: HQ declaration-> additional declaration-> register for goods identification number (or in the bill of lading number box of the export declaration)
– Log in to the public service page address: http://pus.customs.gov.vn.
+ In case imported goods have a bill of lading, the customs declarant shall declare the bill of lading number with the importer's name "bill of lading number" on the import electronic declaration according to the instructions in criterion 1.26, Appendix II, information. Circular No. 38/2015/TT-BTC is amended and supplemented in Appendix I of Circular 39/2018/TT-BTC of the Ministry of Finance
In case the business does not have a digital signature, it is needed Prepare digital signatures and register with the Customs authorities.
Enterprises that need to carry out procedures to export or import goods for the first time Register to use the System and Install VNACCS/VCIS customs declaration software
Businesses can authorize one Customs clearance agent Represent yourself to carry out export procedures.
Carry out customs procedures
Step 1: Declare customs information
Businesses log in VNACC/VCIS system; perform Declare information on import declarations and export declarations and submit the customs declaration, along with documents included in the customs records through the VNACCS System
Step 2: The system performs filing of declarations
The customs declarant passes this step VNACCS/VCIS system to receive system feedback on the streaming results, which can belong to one of the following streams:
Ldrink 1: Accept customs declaration information: in this case, the enterprise is accepted to clear goods according to Customs declaration information, move to step 3
Lboo 2: Check relevant documents in customs records sent by customs declarants through the VNACCS/VCIS system; Original documents must be submitted according to regulations, or Check relevant documents on the National Single Window Information Portal.
In case the documents are suitable, move on to step 3. In case the documents are not suitable or there are doubts, the Customs authority decides to transfer the declaration to stream 3 and carry out physical inspection of the goods.
Lboo 3: Physical inspection of goods
In this case, the customs declarant will use the VNACCS/VCIS system to receive the notice, form and level of physical inspection of goods notified by the customs authority through the system and register the location and time. Physical inspection of goods with customs authorities. Customs declarants are responsible for preparing conditions for physical inspection of goods;
Step 3: Pay taxes and fees according to regulations
In case the tax amount payable is 0: The system automatically grants customs clearance and issues to the declarant "Decision to clear goods".
– In case the tax amount payable is different from 0:
In case you have declared and paid tax using a limit or a guarantee (general or separate): The system automatically checks the declaration criteria related to the limit and guarantee, if the limit or guarantee amount is large. greater than or equal to the tax amount payable, the system will issue to the declarant "a document recording the tax receivable amount" and "Decision on customs clearance of goods". If the limit or guarantee amount is less than the tax payable, the system will report an error.
In case of declaration Pay taxes immediately (transfer, pay via 24/7 electronic payment gong): The system issues to the declarer "a document recording the tax receivable amount. When the customs declarant has paid taxes, fees, and charges and the VNACCS system has received information about the payment of taxes, fees, and charges, the system issues "Decision to clear goods".
Step 4: Customs clearance of goods / Release of goods / Bringing goods for storage
WOMENThe customs declarant prints the container list and goods list on the customs information portal (address: http://www.customs.gov.vn) or the customs declarant's declaration system. and supply for the Customs Branch to manage port areas, warehouses, yards, and locations to be Customs clearance/release/or bringing goods to storage warehouse.
In case there is a change in the list of containers or the list of goods compared to the content declared on the customs declaration when the goods have entered the customs supervision area, the customs declarant prints it or requests the customs officer at the Customs Branch. The Border Gate Customs Department prints a list of containers and a list of goods from the System.
In case of releasing goods/bringing goods to storage warehouse, the enterprise needs to complete the required documents and submit them to the customs authority to complete customs clearance procedures.
After customs clearance: perform post-customs clearance inspection according to the Customs agency's plan
