Customs procedures for exported goods but returned

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

c) Agency directly implementing administrative procedures: Customs Branch

d) Coordinating agency (if any): None.

– Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly;

– Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control custom.

– Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities.

– 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. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance promulgating regulations on collection rates, collection, payment, management and use of fees and charges in the field of Customs.

+ Step 2: The customs authority decides to clear the goods declaration.

b) Transport documents in case of goods transported by sea, air or rail: 01 photocopy;

c) Document from the foreign party notifying that the goods are returned or document from the shipping company/shipping agent announcing that there is no recipient of the goods: 01 photocopy.