Customs procedures for goods brought from abroad into bonded warehouses
- April 19, 2023
Procedure name | Customs procedures for goods brought from abroad into bonded warehouses |
Decision issued | Decision No. 2065/QD-BTC dated October 6, 2022 |
How to perform | Executed on the systemohElectronic and manual customs clearance (giahy) |
Resolution deadline | – Customs authorities receive, register, and check customs documents immediately after the customs declarant submits and presents customs documents according to the provisions of the 2014 Customs Law.
– After the customs declarant performs theahmeets all requirements deh carry out customs procedures specified in Points a and b, Clause 1, Article 23 of the 2014 Customs Law, and the time limit for customs officers to complete the customs procedures.ehCheck records and documentsehm fact checkunmarketable Goods and means of transport are regulated as follows: a) Completing the document check latesnifft is 02 working hours keh from the time the customs authority receives complete customs documents; b) Complete the physical inspection of the 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, animal and plant quarantine, and food safety according to relevant laws, the time limit for completing the physical inspection is The validity of goods is calculated from the time of receiving 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 regulate the goods.unmarketableDecide to extend the time for physical inspection of goods, but the maximum extension time must not exceed 02 days. |
Implementation object | Individuals, Organizations |
Implementing agencies | a) Authority with decision-making authority: Customs Branch.
b) Authorized agency or person committee regulationehn or implementation hierarchy (if any): No c) Agency directly implementing administrative procedures: Customs Branch. d) Coordinating agency (if any): No. |
Result | Destination information of the imported shipment is updated on the System, Certification Record/or violation handling record in case the goods have discrepancies or violations. |
Fees and charges | Goods stored in bonded warehouses will be charged a one-time customs clearance fee when carrying out procedures for warehousing, and will not be collected when leaving the warehouse; The fee is 20,000 VND/declaration. |
Requires implementation conditions | + Goods from foreign owners that have not signed a contractOhselling goods to businesses in Vietnam;
+ Goods of Vietnamese enterprises imported from abroad waiting to be brought into the domestic market or waiting to be exported to a third country; + Goods from abroad Dprefer to go into bonded warehouses to wait for export to a third country. Goods sent to bonded warehouses to be sent to another country must be coh S code certificateoh Temporarily imported for re-export by the Ministry of Industry and Trade can only be stored in bonded warehouses in the province or city where the warehouse is locatedAimport or export border gate; Goods from abroad brought into bonded warehouses can only be imported through border gates according to regulations of the Prime Minister and instructions of the Ministry of Industry and Trade. |
Legal grounds | – Customs Law No. 54/2014/QH13 dated June 23, 2014.
– 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 inspection.ehcontrol, customs and Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of Decree No. 08/2015/ND-CP. – Clause 1, Clause 59, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 amending and supplementing Article 91 of Circular No. 38/2015/TT-BTC. – 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 fills out the goods declaration hoha imported according to the information criteria in Appendix I Circular 39/2018/TT-BTC dated April 20, 2018 amending and supplementing a number of articles of Circular 38/2015/TT-BTC (hereinafter referred to as Circular soh 39/2018/TT-BTC) and Shipping Declarationehn end hbelchp according to the provisions of Article 51c is declared according to the criteria specified in the form in Appendix I issued kehm Circular 39/2018/TT-BTC.
Step 2: The customs authority carries out procedure hheri related according to regulations deh put goods into warehouse. The date the goods are brought into the bonded warehouse is the date the customs authority updates the destination information of the imported shipmentAu on System. |
Profile components | + Import goods declaration according to regulations and combined transportation declaration according to the information criteria specified in form No. 01 and form soh 7 regulations in Appendix I Circular 39/2018/TT-BTC dated April 20, 2018 amending and supplementing a number of articles of Circular 38/2015/TT-BTC (hereinafter referred to as Circular No. 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, The customs declarant declares and submits 02 original copies of the import customs declaration according to form HQ/2015/NK Appendix IV issued with Circular 39/2018/TT-BTC; – Bill of lading or other transport documents have a price pEquivalent regulations according to the law (except for goods imported through land border gates): a.2): 01 photocopy; – Certificate of temporary import and re-export code of the Ministry of Industry and Trade for goods subject to conditional temporary import and re-export according to regulations of the Ministry of Industry and Trade: 01 photocopy; – Certificate of specialized inspection according to the provisions of law on specialized management and inspection: 01 original copy. In case the specialized management and inspection agency sends the Certificate of specialized inspection in electronic form for approval CNational single window information system, customs declarants do not have to pay when carrying out customs procedures; |
Number of records | 01 set |
Name of the declaration form | Import goods declaration (form HQ/2015/NK). |
Attachments | mau02.docx |
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