Customs procedures for goods sold to customers on exit but delivered abroad at the request of customers

Step 2: The Customs Branch manages duty-free shops and duty-free warehouses to carry out customs clearance of goods for businesses to carry out export procedures.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP, customs declarants declare and submit 02 originals of export goods declaration according to form HQ/2015/ Export Appendix IV issued with Circular 39/2018/TT-BTC;

– Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy;

– List of forest products for exported raw wood according to regulations of the Ministry of Agriculture and Rural Development: 01 original copy;

– Export license or export permit issued by a competent authority according to the law on foreign trade management for exported goods subject to management under the license:

+ If exported once: 01 original copy;

+ If exported multiple times: 01 original copy when exporting for the first time.

– Notice of exemption from inspection or notice of specialized inspection results or other documents according to the provisions of law on management and specialized inspection (hereinafter gohabbreviated as Certificate of specialized inspection): 01 original copy.

In cases where specialized laws require submitting photocopies or do not specifically stipulate the original or photocopy, then enterprise photocopies are submitted.

In case the Specialized Inspection Certificate is used multiple times within the validity period of the Specialized Inspection Certificate, the enterprise Only submit one time to the Customs Branch where the first batch of goods is exported;

– Documents proving that organizations and individuals are eligible to export goods according to the provisions of law on investment: submit 01 photocopy when completing export procedures for the first batch of goods;

– Entrustment contract: 01 copy in case of entrusted export of goods that require an export license, specialized inspection certificate or documents proving that the organization or individual is eligible to export Exporting goods in accordance with the law on investment in which the entrustee uses the license or confirmation documents of the entruster;

– List of goods sold to customers on exit according to Form No. 11/BKHH specified in Appendix II of Decree 100/2020/ND-CP dated August 28, 2020.

– 01 photocopy Passport or valid international travel document or travel document (the first page and the page with the exit stamp of the immigration agency).