Customs procedures for exported 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 goods goods exported, imported, or in 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 method means of transport for goods on exit and entry).

– Coordinating implementation 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: Express delivery businesses or shippers (Enterprises, agencies, organizations, individuals) make customs declarations and make adjustments to the declaration content according to the decision of the Customs Branch (if any).

- Step 3: Prepare a declaration of exported goods.

- Step 4: Customs authorities carry out customs inspection of exported goods according to the provisions of Clause 2, Article 6 of Circular 36/2011/TT-BTC. In case the goods are not eligible for export, the Customs Branch will notify the reason for the enterprise to carry out refund procedures to the goods owner (except for goods that are banned from export, they must be handled according to current regulations of law). the law).

– Detailed list of exported/imported goods without tax (for goods not subject to tax): 02 copies (printed from computer). + Customs declaration: 02 originals (for other goods) goods are not subject to tax).

– Documents related to each type of export and import goods as prescribed in Circular No. 38/2015/TT-BTC.