Customs procedures for exported and imported goods of foreign traders under the right to export or import, or foreign-invested enterprises

+ Processing system evil electrical material death sea mandarin.

+ 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 for quality, medical international, culture, check animal and plant epidemics, food safety according to relevant laws, the time limit for completing physical inspection 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 decide to extend the time for physical inspection of goods, but the extension time is Maximum no more than 02 days.

b) Authority or competent person authorized or decentralized to implement (if any): no

c) Agency directly implementing administrative procedures: Customs Branch.

d) Coordinating agency (if any): No

+ Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2014;

+ Electronic Transaction Law No. 51/2005/QH11 dated November 29, 2005;

+ Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and argument Implementation of the Customs Law on customs procedures, inspection, supervision and control (amended change, supplemented in Decree 59/2018/TT-BTC dated April 20, 2018 of the Government);

+ Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in operations talent main;

+ 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 electric translation death in activity talent main;

+ Article 16, Article 87 of 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 (have been fix changes and supplements in Circular 39/2018/TT-BTC dated April 20, 2018);

+ Decree 09/2018/ND-CP dated January 15, 2018 of the Government detailing the Commercial Law and Foreign Trade Management Law on trading activities goods and activities contact Directly related to the purchase and sale of goods by foreign investors and foreign-invested economic organizations in Vietnam;

+ 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.

Customs declarants must declare in box "Number license" above Electronic customs declaration for Certificate of registration of export and import rights of foreign traders without presence in Vietnam issued by the Ministry of Industry and Trade, Investment certificate on trading activities row goods and activities related to the purchase and sale of goods of foreign-invested traders who have registered export and import rights for exported and imported goods of foreign-invested enterprises.

– Step 2: The customs authority clears the goods for the customs declarant.

– Customs declaration according to the information criteria specified in form No. 01 Appendix II Issued together with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented in Appendix I issued with Circular 39/2018/TT-BTC dated April 20/2018).

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 declarations sea according to form HQ/2015/NK Appendix IV issued with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

– Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy.

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.

Declarant Customs is not required to submit commercial invoices in the following cases:

+ Goods imported to perform processing contracts for foreign traders;

+ Row imported goods no Have invoice 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. on customs value of exported and imported goods.

– Bill of lading or shipping documents load other has a positive value in the case of transported goods transfer equal road sea, air, railway, multimodal transport according to the provisions of law (except imported goods password through the border gate record road boundaries, goods traded between non-zones tax mandarin and domestic, imported goods carried by people entering the country as luggage): 01 copy take a shot.

For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships) then Submit a cargo manifest instead of a bill of lading;

– List of forest products for raw wood input data password regulations of the Ministry of Agriculture and Rural Development: 01 original copy;

– Import license or text for permission import by competent authorities according to 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:

+ If One-time import: 01 original copy;

+ If Imported multiple times: 01 original when imported for the first time.

– Specialized inspection certificate: 01 original copy.

In cases where specialized laws require submitting photocopies or do not specifically stipulate the original or photocopies, the customs declarant may 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 01 time for the Department Sea The office where the import procedures for the shipment are carried out head fairy;

– Documents proving that organizations and individuals are 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;

– 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. The school Where a value declaration must be declared and the value declaration form shall comply with the provisions of Circular No. 39/2015/TT-BTC;

– Documents certifying the origin of goods according to the provisions of the Circular of the Minister of Finance regulating export determination land exported and imported goods;

– 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 in unassembled or disassembled form: 01 photocopy and Present the original List of machinery and equipment deh accompanying comparison Promissory note track subtraction according to regulations in Circular No. 14/2015/TT-BTC in case of multiple imports;

– Entrustment contract: 01 copy in case of entrusted import of items that require an import license, specialized inspection certificate or documents proving that the organization or individual is eligible importing goods in accordance with the provisions of investment law, specialized management and inspection law, foreign trade management law and the entruster uses the license or confirmation documents of the entruster waterfall;

– Sales contracts for schools, research institutes or goods supply contracts or service provision contracts for specialized equipment and tools for teaching and research rescue, scientific experiments for 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 of import license or written permission from a competent authority, Paper proof Receiving specialized inspection, Documents proving that organizations and individuals are eligible to import goods according to the provisions of law on investment, Documents certifying the origin of goods if inspected by the agency. specializes branches and specialized state management agencies send in electronic form via Gate National single window information or competent authority in the exporting country sent electronically through the ASEAN Single Window Portal or Gate information given change With 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.

For exported goods:

– Customs declaration according to the following only information criteria specified in denominator 02 Appendix II issued with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented in Appendix I issued with Circular 39/2018/TT-BTC dated March 25, 2015). April 20, 2018).

Implementation case above declaration sea Paper documents according to the provisions of Clause 2, Article 25 of Decree No. 08/2015/ND-CP are fix Changes and supplements in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government fix To amend and supplement a number of articles of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the customs declaration according to form HQ/2015/XK Appendix IV issued with Circular 38/ 2015/TT-BTC dated March 25, 2015;

– Commercial invoice or documents of equivalent value DIn case the buyer must pay the seller: 01 photocopy;

– List of forest products for exported raw wood according to regulations of the Ministry of Agriculture and Development development rural areas: 01 original;

– Export license or document permitting export of muscle competent authority according to the law on foreign trade management opposite to For exported goods subject to management under license:

+ If exported once: 01 original copy;

+ If exported multiple times: 01 copy when exporting for the first time.

– Notice of exemption from inspection or notice of specialized inspection results or other documents according to the provisions of law on management and specialized inspection (hereinafter referred to as Certificate of specialized inspection): 01 original copy.

In cases where specialized laws require submitting photocopies or do not specify specific regulations can The original or photocopy, the customs declarant can submit the photocopy.

In case the Specialized Inspection Certificate is used many times within the validity period of the Specialized Inspection Certificate, the declarant shall Customs only submits once to the Department customs place Carry out export procedures for the first batch of goods;

– Documents proving that the organization or individual is qualified to sue export goods chemistry According to the provisions of investment law: submit 01 photocopy when completing export procedures for the first batch fairy;

– Entrustment contract: 01 photocopy in case of entrusted export of goods that require an export license, specialized inspection certificate or documents proving the organization or individual's eligibility exporting goods in accordance with the law on investment where the entruster uses the license or confirmation documents of the entruster;

The proof from the export license or export permit from a competent authority, notice of exemption from inspection or notice of specialized inspection results or other documents according to the provisions of law on management and inspection. Specialized investigation, Documents proving that organizations and individuals are eligible to export password goods according to the provisions of law on investment if sent in electronic form by specialized inspection agencies or specialized state management agencies through the National Single Window Information Portal in accordance with the law on single window. country, customs declarants do not have to pay when carrying out customs procedures.

In addition to the documents mentioned above:

+ For exported and imported goods of foreign traders not present in Vietnam exercising export and import rights:

++ Certificate of registration of export and import rights of foreign traders not present in Vietnam issued by the Ministry of Industry and Trade: 01 photocopy;

++ Fit Agreement to hire a customs clearance agent: 01 photocopy.

+ Investment certificate on goods purchase and sale activities and activities related to the purchase and sale of goods of foreign-invested traders with registered export rights and import rights for exported goods, imported by foreign-invested enterprises: 01 photocopy;

+ In case customs procedures are carried out at the same Chi Customs Department, the customs declarant only has to submit the documents proof from the provisions in Points a and b of this Clause for the first time when completing customs procedures.