Customs procedures for imported and exported goods sent via international air express service.

1. Business responsibilities:

1.1. Receive the cargo manifest from the foreign partner; transfer the cargo manifest to the Customs Branch at least 02 hours (for long-haul flights - over 06 hours of flight) and at least 01 hour (for short-haul flights - 06 hours of flight or less) before the shipment is transported to the customs clearance location (not applicable to export goods).

1.2. Conduct cargo classification.

1.3. Customs declaration:

1.3.1. Enterprises, agencies, organizations and individuals are customs declarants.
1.3.2. The enterprise, on behalf of the owner of the goods, directly carries out customs procedures for exported and imported goods (except for letters, diplomatic bags, and consular bags), is responsible for implementing policies on the management of exported and imported goods, policies on taxes, fees, other revenues, and the rights and obligations of the owner of the goods according to the provisions of law.

1.3.3. Enterprises shall carry out customs declaration for each shipment transported to the customs clearance location.

1.3.4. Enterprises shall base on the contents of the goods manifest (not applicable to exported goods) and accompanying documents (if any) to declare customs.

a. Customs declaration includes goods classification.

b. Goods not subject to tax are declared to customs according to the Detailed List of Export/Import Goods without tax (according to form HQ 01-BKHCPN).

– The detailed list of exported/imported goods without tax has the same legal value as a regular customs declaration.

– Gifts and samples sent to organizations in Vietnam with a taxable value of less than VND 5 million but the total tax payable is less than VND 50,000 are not required to go through tax exemption procedures, carry out customs declaration and customs inspection according to regulations for goods not subject to tax.

c. For taxable goods, goods subject to specialized management, state quality inspection, quarantine, food hygiene and safety inspection, and luggage of people exiting or entering the country, separate customs declarations must be made on each customs declaration for each shipment.

d. Enterprises are responsible for the accuracy of the declared contents and ensure the consistency and synchronization of the customs declaration contents.

1.3.5. In case the owner of the goods requests to directly carry out customs procedures, the owner of the goods shall directly declare customs on the customs declaration form.

1.3.6. In case the owner of the goods requests a separate customs declaration for his goods, the enterprise shall declare on a separate customs declaration.

1.3.7. The enterprise receives the decision of the Customs Sub-Department on the customs declaration content that must be adjusted (if any).

1.4. For enterprises using the computer network system between the enterprise and the Customs Sub-Department, the enterprise is responsible for performing the following contents on the computer network system:

1.4.1. Implement points 1.1, 1.2, 1.3 above.

1.4.2. Submit customs declaration content to the Customs Branch.

2. Responsibilities of the Customs Branch:

2.1. Receive goods manifest and customs declaration contents from enterprises.

2.2. Based on existing business data, inspection criteria according to regulations, combining the application of risk management measures and other business measures such as information collection organization... to research, analyze, and conduct inspection of customs declaration (including goods classification) of enterprises.
2.3. If there is any content of the customs declaration that needs to be adjusted, the customs officer (the officer acting under the authorization of the Customs Sub-Department leader) shall immediately decide on the content that needs to be adjusted so that the enterprise can make the adjustment (the adjustment decision is recorded in the note column - form HQ 01-BKHCPN); the customs officer shall update the content of the customs declaration that needs to be adjusted into the professional database specified in point 2.2 above.

2.4. If there is no customs declaration content that needs to be adjusted, the customs officer shall immediately notify the enterprise of the Customs Sub-Department's decision to accept the customs declaration content.

2.5. If an enterprise uses a computer network system between the enterprise and the Customs Sub-Department, the Customs Sub-Department shall implement the contents specified in points 2.1, 2.2, 2.3, 2.4 on the computer network system.

II. When the shipment arrives.

1. Business responsibilities:

1.1. Based on the decision of the Customs Sub-Department on the customs declaration content to carry out the actual classification of goods. Each imported goods stream is marked by pasting different colored papers on each package to classify the goods. Enterprises print and are responsible for managing and using these colored papers.

1.2. Submit customs documents, including the following documents:

– Detailed list of tax-free export/import goods (for goods not subject to tax): 02 copies (printed from computer).

– Customs declaration.

– Submit and present documents related to each type of export and import goods according to the provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

1.3. Present the goods to be physically inspected to customs officials.

1.4. In case imported goods cannot be delivered to the owner, before returning them to the country of origin, the enterprise is responsible for presenting the goods to customs officials for re-inspection before exporting the goods.

1.5. For international misrouted goods (goods from one country misrouted to another), the enterprise must send a written request to the Customs Sub-Department to return the misrouted goods to the sending country (exporting country) or to transfer the misrouted goods to the country with the address written on the packaging after being approved by the Customs Sub-Department leader.

2. Responsibilities of the Customs Branch:

2.1. Monitor the actual implementation of goods flow of the enterprise.

2.2. Carry out customs procedures:

The General Director of the General Department of Customs shall specify customs procedures for each flow of goods.

2.3. Customs officers re-check imported goods that have been cleared but the enterprise has not delivered to the owner before the enterprise exports the goods back to the country of origin.

2.4. In case the goods do not meet the export conditions, the Customs Sub-Department shall notify the reason so that the enterprise can carry out the return procedures for the owner of the goods (except for goods that are prohibited from export and must be handled according to current regulations of law).

2.5. Customs seal for specialized packaging or specialized vehicles containing exported goods that have completed customs procedures to be transported to the export gate.

2.6. Receive the enterprise's written request as prescribed in Point 1.5 of this Section to consider and resolve the enterprise's return of misrouted goods to the sending country (exporting country) or delivery of misrouted goods to the country with the address stated on the packaging and the Customs Sub-Department shall conduct customs supervision in this case.

2.7. Collection of taxes and fees.

2.8. Carry out tax settlement, overpayment penalties and tax assessment.

III. Procedures for collecting and paying taxes and customs fees:

1. Business responsibilities:

1.1. Self-declare, self-calculate, self-pay taxes and fees once a day for customs declarations with taxes and fees that have been cleared through customs procedures during the day.

1.2. The amount of tax and fees must be paid on the day of transfer or deducted from the tax guarantee amount or can be paid in cash.

1.3. For businesses using special receipts:

1.3.1. Enterprises are allowed to issue special receipts to customers by automatically printing Tax receipts for exported and imported goods and Customs fee receipts on computers.

1.3.2. The printing, issuance, management and use of Tax Receipts and Special Fee Receipts on computers shall comply with current regulations of the Ministry of Finance on the promulgation of regimes for printing, issuance, management and use of tax stamps.

1.3.3. Every 5 working days, the enterprise is responsible for coordinating with the Customs Sub-Department to compare the budget payment documents to ensure that the payment of taxes and customs fees is accurate and in accordance with current regulations. If there is a shortage, the enterprise must pay the additional tax difference, if there is a surplus, the excess tax will be handled according to regulations.

1.4. For enterprises implementing the general tax guarantee payment method:

1.4.1. Enterprises shall send a written request to the Customs Sub-Department (where the enterprise carries out customs procedures) to request a general guarantee for exported and imported goods according to the instructions in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, clearly stating the amount of money requested for the general guarantee and the guarantee period in the form of the enterprise prepaying an amount of money into the account of the Customs Sub-Department.

1.4.2. Every 5 working days, the enterprise is responsible for coordinating with the Customs Sub-Department to settle the amount of tax temporarily paid to the Customs Sub-Department. If there is a shortage, the enterprise must pay additional amount. If there is a surplus, the enterprise can continue to add it to the amount of tax temporarily paid for the following week.

1.4.3. If the Customs Sub-Department deducts from the tracking book the amount of tax temporarily paid into the deposit account of the Customs Sub-Department of the enterprise is less than the amount of tax payable, the enterprise is responsible for transferring the full amount of the expected tax payable in the week and balancing the tax payable for the following week into the deposit account of the Customs Sub-Department.

1.5. The total amount payable of the Tax Receipts and Special Fee Receipts issued by the enterprise on the same day must be equal to the total amount of one (01) Tax Receipt and one (01) Fee Receipt issued by the Customs Sub-Department for the customs declarations with taxes and fees that have been cleared on the same day (in case the enterprise pays in cash).

2. Responsibilities of the Customs Branch:

2.1. Determining the value of goods shall be carried out in accordance with current regulations on taxable value for imported and exported goods; except for cases where the value of goods is declared in accordance with the regulations on classification of imported and exported goods as prescribed by the General Director of the General Department of Customs and there is no suspicion or sign of fraud.

2.2. Issue one (01) Tax Receipt for exported and imported goods and one (01) Customs Fee Receipt for customs declarations with taxes and fees that have been cleared on the same day (in case the enterprise pays cash) in case of tax collection in the form of cash payment or prepayment of money to perform general guarantee for express delivery goods. The tax and fee receipt issued by the Customs Sub-Department to the enterprise is a receipt recording the total amount of taxes and fees payable within 05 (five) working days, accompanied by a detailed list of the tax amounts payable for each shipment actually exported and imported on the same day.

2.3. Every 5 working days, the Customs Sub-Department proactively coordinates with enterprises to compare budget payment documents to ensure accurate tax and customs fee collection and payment in accordance with current regulations and to finalize the amount of tax temporarily paid to the Customs Sub-Department.

IV. Customs procedures for exported and imported goods transferred through border gates:

1. Responsibilities of the Customs Branch where the transfer note is made:

1.1. Prepare 02 export and import goods transfer forms (according to form HQ 02-CCKCPN);

1.2. Deliver 02 transfer forms with the goods to the enterprise to transfer to the Customs Branch where the transfer forms are received.

2. Responsibilities of the Customs Branch where the transfer form is received:

2.1. Receive 02 transfer orders and goods;

2.2. Fully confirm the content specified on the 02 transfer forms;

2.3. Keep 01 transfer form; return 01 transfer form (by fax) to the Customs Sub-Department where the transfer form was created within 07 (seven) working days from the date of receipt of the form.

– Detailed list of tax-free export/import goods (for goods not subject to tax): 02 copies (printed from computer).

– Customs declaration.

– Submit and present documents related to each type of export and import goods according to the provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.