Customs procedures for imported goods creating fixed assets of investment projects

b) Authority or person with authority or authority to implement (if any): no;

c) Agency directly implementing administrative procedures: Customs Branch;

d) Coordinating agency (if any): No

+ 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 regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

In cases where goods imported to serve oil and gas activities are subject to tax exemption according to the provisions of Clause 11, Article 103 of the Circular No. 38/2015/TT-BTC, customs declarants choose convenient Customs Branches to carry out customs procedures;

+ Step 2: Submit export and import documents as prescribed in Article 16 of the Circular No. 38/2015/TT-BTC and must declare relevant information of the List of tax-free imported goods on the import goods declaration.

The system automatically deducts the quantity of imported goods corresponding to the quantity of goods in the List of tax-free goods. In case of registering the list of tax-free goods in paper form, the customs authority shall prepare a tracking sheet and make deductions according to the provisions of Clause 4, Article 104 of the Circular. No. 38/2015/TT-BTC.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant declares and submits 02 original copies of the imported goods declaration according to form HQ/2015/NK Appendix IV issued with Circular No. 38/2015/TT-BTC;

+ Commercial invoice in case the buyer must pay the seller: 01 copy;

+ Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, and multimodal transport according to regulations of the Law (except goods imported through land border gates, Goods traded between the non-tariff zone and the inland, imported goods carried by people entering the country as luggage): 01 photocopy;

+ Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if exported once or 01 photocopy attached with reconciliation monitoring sheet if exported many times;

+ Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.

For documents specified in Points d and dd of this Clause, if the national single-window mechanism is applied, the specialized state management agency shall send the import license, written notice of inspection results, and exemption from inspection. Specialized inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures;

+ Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits 02 original copies to the customs authority (in case of declaration on paper customs declaration). . Cases requiring value declaration and value declaration form shall comply with the Circular of the Ministry of Finance regulating the determination of customs value for exported and imported goods;

+ Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in electronic data form.