Customs procedures for imported goods sent via land express service

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

– Agencies directly implementing administrative procedures: Hanoi North Customs Branch, Da Nang International Airport Border Gate Customs Branch, Tan Son Nhat International Airport Border Gate Customs Branch (for exported goods , import, transit) or Huu Nghi Border Gate Customs Branch, Cau Treo Border Gate Customs Branch, Lao Bao Border Gate Customs Branch, Moc Bai Border Gate Customs Branch (for means of transport transportation of goods on exit and entry).

– Coordinating agency (if any): None.

– Decree 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, customs inspection, supervision, and customs 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.

- Step 2: The Customs Authority (i) receives the goods manifest and customs declaration content from the enterprise and checks the customs declaration (including goods classification) of the enterprise. (ii) in case there is a customs declaration content that must be adjusted, the customs officer (civil servant acting as authorized by the leader of the Customs Branch) will immediately decide on the content that must be adjusted so that the enterprise can make the adjustment. (the decision to adjust is recorded in the notes column - form HQ 01-BKHCPN) and update the customs declaration content that must be adjusted into the professional database. In case there is no customs declaration content that must be adjusted, the customs officer immediately informs the enterprise that the Customs Branch decides to accept the customs declaration content. (iii) For "goods whose customs declaration content has not been determined" specified in Point 1.3, Clause 1, Article 6 of Circular 36/2011/TT-BTC, the Customs Branch shall guide businesses to implement Customs declaration according to the List of imported goods with undetermined customs declaration content (according to form HQ02-BKHCPN issued with Circular 36/2011/TT-BTC).

- Step 3: When the shipment arrives, the enterprise (i) bases on the decision of the Customs Branch on the customs declaration content to carry out the actual classification of goods. Each flow of imported goods is marked by pasting different colored paper on each parcel and package before completing the actual flow of goods; (ii) submit customs documents; (iii) present goods subject to physical inspection to customs officials.

- Step 4: The Customs authority supervises the actual classification of goods by enterprises and carries out customs inspection of imported goods according to the provisions of Clause 1, Article 6 of Circular 36/2011/TT-BTC.

– Step 5: For imported goods that cannot be delivered to the owner or goods that have lost international routes (goods from one country lost to another country), the enterprise must send a document to the Customs Department requesting to return the goods to the place of shipment. For imported goods that cannot be delivered to the owner, or the misdirected goods can be returned to the sending country (exporting country) or the misdirected goods can be transferred to the country whose address is written on the packaging.

– Step 6: Customs officers (i) re-inspect cleared imported goods that the enterprise cannot deliver to the goods owner before the enterprise exports the goods to return them to the place of shipment. (ii) Receive the enterprise's written request to consider resolving the enterprise's return of misdirected goods to the sending country (exporting country) or delivery of misdirected goods to the country whose address is written on the packaging. .

– Step 7: The enterprise submits the original customs declaration (the copy is kept by the customs declarant); Present the goods to customs officials to physically inspect the goods before exporting the goods to return them to the place of shipment.

+ Detailed list of exported/imported goods without tax (for goods not subject to tax): 02 copies (printed from computer).

+ Customs declaration: 02 originals (for goods other than those not subject to tax).

+ Documents related to each type of export and import goods according to regulations in Circular No. 38/2015/TT-BTC.