Customs procedures for imported goods; customs procedures for raw materials and supplies self-supplied by the processor for the processing contract; Procedures for importing raw materials and supplies to perform processing contracts for foreign traders; procedures for importing raw materials and supplies for the production of goods for export; Procedures for importing products ordered to be processed abroad
- April 20, 2023
Procedure name | Customs procedures for imported goods; customs procedures for raw materials and supplies self-supplied by the processor for the processing contract; Procedures for importing raw materials and supplies to perform processing contracts for foreign traders; procedures for importing raw materials and supplies for the production of goods for export; Procedures for importing products ordered to be processed abroad |
Decision issued | Decision No. 2065/QD-BTC dated October 6, 2022 |
How to perform | + Directly at the customs office;
+ Processing system dugh electric data tuh custom. |
Resolution deadline | – Time limit for receiving, registering, and checking customs documents: immediately after the customs declarant submits and presents customs documents in accordance with the law (Clause 1, Article 23 of the Customs Law)
– Time limit for completing document inspection and physical inspection of goods and means of transport (Clause 2, Article 23 of the Law Hcustoms gate): + Complete the document check no later than 02 working hours keh from the time the customs authority receives eahy complete documents hheri quan; + 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 the goods are subject to specialized inspection in terms of quality, health, culture, etcehm animal and plant epidemics, food safety according to relevant laws, the deadline for completion is kiehThe actual inspection of goods is calculated from the time of departureehm receive specialized inspection results according to regulations. In case the shipment has a large quantity, many types or the inspection is complicated, the head of the customs office where customs procedures are carried out shall decide to extend the physical inspection time.unmarketable goods, but the maximum extension period must not exceed 02 days. + KiehInspection of means of transport must ensure timely loadingoh exported and imported goods, exit and entry of passengers and ensure customs inspection and supervision according to the provisions of the Customs Law. |
Implementation object | The declarer |
Implementing agencies | a) Authority with decision-making authority: Customs Branch
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 |
Result | Customs clearance decision. |
Fees and charges | 20,000 VND |
Requires implementation conditions | Are not |
Legal grounds | – 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. 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 dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control; – Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities; – Decree No. 156/2016/ND-CP dated November 21, 2016 of the Government amending and supplementing a number of articles of Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on transportation electronic translation in financial activities; – Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance qregulations on customs procedures; check, superviseace custom; collectunmarketable export, import tax and tax management for exported and imported goods; – Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance edited change, supplementing a number of articles in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods; – Circular 14/2021 dated February 18, 2021 of the Minister of Finance regulating the collection rates, collection, payment, management and use of customs fees and fees for goods and means of transport in transit. |
The order of execution | – Step 1: The customs declarant performs the customs declaration and presents customs documents (in case the documents must be checked), and presents the actual goods (in case the goods must be physically inspected). ) to customs authorities.
– Step 2: The customs authority clears the goods for the customs declarant. |
Profile components | a) Customs declaration according to the information criteria specified in form No. 01, Appendix II issued with Circular 38/2015/TT-BTC amended and supplemented in Circular 39/2018/TT-BTC.
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 original customs declarations according to form HQ/2015/XK Appendix Appendix IV issued with Circular 38/2015/TT-BTC is amended and supplemented in Circular 39/2018/TT-BTC; b) Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 copy. In case the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive goods from abroad, the customs authority accepts the invoice issued by the seller in Vietnam to the goods owner. Customs declarants are not required to submit commercial invoices in the following cases: b.1) Imported goods deh implementing processing contracts for foreign traders; b.2) Imported goods do not have invoices and the buyer does not have to pay the seller, the customs declarant declares the customs value according to the provisions of Circular No. 39/2015/TT-BTC dated March 25 2015 of the Minister of Finance regulations on customs value for exported and imported goods. c) Transportationthank you or other transport documents of equivalent value in case of goods transported by sea, air or road.sure, luck descriptionmulti-modal according to the provisions of law (except for goods imported through land border gates, goods traded between non-taxation zones)unmarketable Customs and inland goods, imported goods carried by people entering the country as luggage): 01 photocopy. For imported goods serving oil and gas exploration and exploitation activities transported on service ships (notheri is a commercial ship), submit a cargo manifest instead of a bill of lading; d) List of forest products for raw woodEhImport regulations of the Ministry of Agriculture and Rural Development: 01 original copy; d) Import license or import permit from the competent authorityAm rights under the provisions of law on foreign trade and commerce for goods requiring an import license; Quota import license or written notice of assignment of rights to use import tariff quotas: D.1) NunmarketableImported once: 01 original copy; d.2) NunmarketableIf you import multiple times: 01 original when importing for the first time. e) Specialized inspection certificate: 01 original copy. Case lawHeyn sectors require submission of photocopies or do not specifically stipulateeh Original or photocopy, the declarant hherOfficials are allowed to submit photocopies. In case the Certificate of specialized inspection is used many times within the validity period of the Certificate of specialized inspection, the customs declarant will only submit it once to the Customs Branch where the import procedures for the first batch of goods are carried out. fairy; g) ChstasisDocuments proving that the organization or individual is eligible to import goods according to the provisions of law on investment: submit 01 photocopy when carrying out import procedures for the first batch of goods; h) 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. DFor the case of declaration on paper customs declaration. Cases where a value declaration must be declared and the value declaration form shall comply with the provisions of Circular soh 39/2015/TT-BTC; i) Documents certifying the origin of goods as prescribed in the Circular of the Minister of Finance regulating the determination of origin of exported and imported goods; k) List of machinery and equipment in case of classification of combined machines or machine combinations in Chapters 84, 85 and 90 of the List of Vietnam's Imports and Exports or classification of machinery and equipment. Equipment in unassembled or disassembled form: 01 photocopy and present the original Product Listy machinery and equipment to Compare with the reconciliation monitoring sheet according to the provisions of Circular No. 14/2015/TT-BTC in case of multiple imports; l) Hop DEntrustment agreement: 01 photocopy in case of entrustment to import items subject to requirementsahimport license, specialized inspection certificate or must have documents proving that the organization or individual is qualified to import goods according to the provisions of investment law, specialized management and inspection law. , the law on foreign trade management that the entrusted person usesy permission or confirmation documents of the entruster; m) Contract dOhSales to schools, research institutes or goods supply contracts or service provision contracts for specialized equipment and tools for teaching and learning.Heyn research, scientific experiments DFor imported goods subject to the value added tax rate of 5% according to the provisions of the Law on Value Added Tax: 01 photocopy. Documents specified in Points dd, e, g, i above, if sent in sent form by specialized inspection agencies or specialized state management agencies.Ehn element through Cdriveng national single-window information or competent authority in the exporting country sent in the form Delectrons through Neckng ASEAN one-stop information or CHe gave me informationdriveWith other countries according to the provisions of international treaties to which Vietnam is a member, customs declarants do not have to pay when carrying out customs procedures. |
Number of records | 01 set |
Name of the declaration form | – Customs declaration (according to Appendix II of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, amended and supplemented in Appendix I of Circular No. 39/2018/TT -BTC dated April 20, 2018 of the Minister of Finance and Appendix IV of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance); – Value declaration in case the value declaration must be declared in paper form (according to Appendix III of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance). |
Attachments | mau21.docx |
SEN TRONG LOGISTICS LOGISTICS CO., LTD
Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
Email: sales777.whitelotus@whitelotuslogistics.com.vn
Contact: Ms. Tran Thi Thuy Trang – CEO
Hotline: (+84) 903.712.368
Related Posts
Urgent CV to notify the National Single Window Portal system incident.
VAT is further reduced by 2% until the end of this year
ABOUT TAX POLICY ...... ACCORDING TO OFFICIAL DISpatch 706/TCHQ-TXNK DATED FEBRUARY 22, 2024
NO. 01/2024/TT-BNNPTNN, February 2, 2024
Official dispatch amending CITES
Method of calculating export tax and import tax 2024
Subjects subject to export tax and import tax 2024
Procedures for pre-determination of customs value 2024
Allocation of 2024 adjustments
Adjustments except 2024
Adjustments plus 2024
Special relationship
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
Whatever you need, we're here to help
Logistics solution
We meet the needs of customers of the supply chain.
Contact us
Our team of dedicated professionals is here for you.
Request a quote
Request an inland tariff quote from us.