Customs clearance for combined carriage

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

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): warehouse business in case there is an electronic customs data exchange connection with the customs authority

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

– Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; import and export taxes and tax administration for imported and exported goods (Article 51).

1.1. For exported goods

Step 1: Customs declarants declare combined transportation information according to the criteria specified in Appendix II issued with Circular 38/2015/TT-BTC;

Step 2:  Customs authorities carry out:

a) For exported goods that have been physically inspected at the Customs Branch where the declaration is registered and are subject to customs sealing

+ Responsibilities of the Customs Branch where goods are transported:

++ Sealing goods; Update delivery information of transported goods subject to supervision on the System.

++ Hand over the goods to the customs declarant for transport to the export border gate; Monitor information about shipments subject to customs supervision; If the goods have not arrived at the export border gate after the time limit for transporting goods, the responsible person is responsible for organizing the tracking of goods.

+ Responsibilities of the Customs Branch where goods are transported to:

++ Receive goods presented by customs declarants;

++ Check the status of customs seals and compare with information about goods being transported on the System;

++ Update incoming goods information on the System;

++ Coordinate with the Customs Branch where the goods are shipped to trace the goods in case the shipping deadline has passed but has not yet arrived at the destination.

b) For exported goods not subject to customs sealing: The customs declarant is responsible for transporting the goods to the export border gate.

Step 3: Customs declarants make additional declarations and cancellations of combined transport declarations as for export goods declarations and import goods declarations specified in Circular 38/2015/TT-BTC (if any).

Step 4: Confirm customs clearance and liquidation of declarations on the system.

1.2. For imported goods:

Step 1: Declare combined transportation information according to the criteria specified in Appendix II issued with Circular 38/2015/TT-BTC;

Step 2: Customs authorities carry out:

a) For imported goods brought for inspection at inspection locations outside the border gate, and goods subject to customs sealing:

+ The Customs Department where the declaration is registered shall:

++ Update information on the system to request the Customs Branch where the sealed goods are stored and handed over to the customs declarant to transport to the inspection location;

+ + Receive goods transported by customs declarants, check the seal status of goods and compare with information about goods being transported on the System;

+ + Update arrival information on the System;

++ Track information about transported goods, coordinate with the Customs Department where the goods are stored to trace in case the shipping deadline has passed but the goods have not yet arrived at the inspection location.

+ The Customs Branch where the goods are stored shall:

++ Based on the request of the Customs Branch where the declaration is registered, seal and update information about goods being transported into the system; Hand over the goods to the customs declarant for transport to the inspection location;

++ Track information about shipped goods, preside over tracking in case the shipping deadline has passed but the goods have not yet arrived at the inspection location.

b) For imported goods not subject to customs sealing:

The customs declarant carries out customs procedures according to regulations and takes the goods through the monitoring area at the border gate after receiving permission from the customs authority.

Step 3: Additional declarations and cancellations of combined transport declarations are made as for export goods declarations and import goods declarations specified in Circular 38/2015/TT-BTC.

Step 4: Confirm customs clearance and liquidation of declarations on the system.

– Bill of lading, except in cases where goods are transported across land borders without a bill of lading: 01 photocopy;

– Transit permit for goods in transit that require a permit: 01 original copy.