Procedures for imported goods that are exempt from tax within the norms according to current regulations of the Prime Minister, except for goods requiring an import license or subject to specialized inspection sent via the international express delivery service. economy
- April 24, 2023
Procedure name | Procedures for imported goods that are exempt from tax within the norms according to current regulations of the Prime Minister, except for goods requiring an import license or subject to specialized inspection sent via the international express delivery service. economy |
Decision issued | Decision 2628/QD-BTC dated December 9, 2016 |
How to perform | – Declare through the electronic customs clearance system;
– Submit documents directly at the Customs Branch where import procedures are carried out. |
Resolution deadline | According to the provisions of Article 23 of the Customs Law: - Receive, register and check customs documents immediately after the customs declarant submits and presents them; – Complete document inspection no later than 02 working hours from the time the customs authority receives complete customs documents; – Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods to the customs authority. In case of extension, the maximum time must not exceed 02 days. . |
Implementation object | Enterprises providing international express delivery services. |
Implementing agencies | – Authority with decision-making authority: Customs Branch.
– Agency directly implementing administrative procedures: Customs Branch. |
Result | Customs clearance. |
Fees and charges | Do not have |
Requires implementation conditions | Do not have |
Legal grounds | – Customs Law No. 54/2014/QH13 dated June 23, 2014;
– 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. – 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. |
The order of execution | – Step 1: Enterprises providing international express delivery services prepare documents in the form of Document Declarations.
– Step 2: The Customs Branch receives the declaration of documents in paper or electronic format if connected to the Customs network and checks the documents; Compare the declared contents. – Step 3: Confirm customs clearance and keep records according to regulations. |
Profile components | Profile components:
– Declaration of low-value imported goods: 01 original copy – Bill of lading (except for road transport): 01 photocopy – Commercial invoice (if any): 01 photocopy. |
Number of records | 01 set |
Name of the declaration form | Form No. HQ 02- BKTKTGT Appendix I issued with Circular 191/2015/TT-BTC; Form No. 03/KBS/GSQL in Appendix V issued with Circular No. 38/2015/TT-BTC. |
Attachments | MAU__ TKHQTT__38_2015____.doc |
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