Customs procedures for goods exported and imported under the export, import and distribution rights of export processing enterprises

+ Customs electronic data processing system.

+ 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 on quality, health, culture, animal and plant quarantine, and food safety according to relevant laws then The time limit for completing the physical inspection of goods is calculated from the time of receiving specialized inspection results according to regulations.

In case the shipment has large quantities, many types or inspection complex If necessary, the Head of the agency sea The customs authority where customs procedures are carried out decides to extend the time for physical inspection of goods, but the maximum extension time must not exceed 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): Are not

+ 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. 27/2007/ND-CP dated February 23, 2007 of the Government on electricity transactions death in financial activities;

+ 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 Electronic translation in action talent main;

+ Nghi shitNo. 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 and supplemented in Decree 59/2018/TT-BTC dated April 20, 2018)

+ Article 16, Article 77 of Circular No. 38/2015/TT-BTC dated March 25, 2015 regulating customs procedures; check, customs supervision; export tax, import tax and tax administration for exported and imported goods (amended and supplemented 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 Management Law grandmother commercial activities of buying and selling goods and directly related activities arrive Buy and sell household goods head foreign investors, economic organizations with foreign investment 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.

Outside In addition, export processing enterprises must declare in the "License Number" box on the electronic customs declaration the number of written permission from the competent authority on goods purchase and sale activities and activities related to purchase. Selling goods of foreign-invested enterprises with registered export and import rights.

– Step 2: Customs authorities carry out customs clearance of goods.

– Customs declaration according to the information criteria specified in denominator 01 Accessories lPromulgated together with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (Satisfied Amended and supplemented in the Appendix I promulgate attached Circular 39/2018/TT-BTC day 20/4/2018).

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, Customs declarant declares and submits 02 bhern main customs declaration form HQ/2015/NK Appendix IV issued together with this Circular.

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

In case the owner buys row from a seller in Vietnam but designated by the seller to receive goods from abroad, the customs authority challenge receive single Issued by the seller in Vietnam to the shipper.

Customs declarants do not have to submit goods single trade in the following cases:

+ Row imported goods to perform processing contracts for foreign traders;

Imported goods do not have invoices and the buyer does not have to pay the seller or customs declarant price Customs according to the provisions of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs value for exported and imported goods.

– Fortune bill or other transport documents available price equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for imported goods password through land border gates, goods traded between the non-tariff area and the domestic market, imported goods carried by people entering the country in their luggage): 01 photocopy.

For imported goods password serving exploration and exploitation activities oil For gas transported on service ships (not commercial ships), a cargo manifest must be submitted instead of a bill of lading;

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

– Import license or import permit from a competent authority according to the provisions of law on foreign trade and commerce for goods requiring an import license; Import license password according to quotas or written notification of assignment of rights to use import tariff quotas:

+ If One-time import: 01 original copy;

+ If imported multiple times: 01 original copy when importing multiple times head.

– 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 multiple times within the validity period of the Certificate of specialized inspection, the customs declarant will only submit it once to the Customs Branch where the import procedures for the shipment are carried out. head fairy;

– Documents proving that organizations and individuals are eligible to import goods chemistry 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 and sends it to the System in the form evil electronic documents or submit 02 copies to the customs authority main in case of declaration on paper customs declaration. Cases where a value declaration must be declared and the value declaration form must 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 the determination of origin of exported and imported goods;

– List of machinery and equipment in case of classification of combined machines or nest HbelchMachinery belonging to Chapters 84, 85 and 90 of Vietnam's List of Exported and Imported Goods or classified machinery and equipment in unassembled or disassembled form: 01 photocopy and present the original of the List machinery and equipment items for comparison Enclosed with a reconciliation monitoring sheet as prescribed in Circular No. 14/2015/TT-BTC in case of multiple imports;

– Entrustment contract: 01 photocopy opposite to In the case of entrusting the import of goods subject to an import license, proof receive specialized inspection or must have documents proving that organizations or individuals are eligible to import goods according to the provisions of law on investment, law on management, specialized inspection, and law on management. foreign trade in which the entrustee uses the license or confirmation documents of the entruster;

– Sales contracts for schools, research institutes or goods supply contracts or service provision contracts for specialized equipment and tools for teaching, research, and scientific experiments in the following cases: imported goods password The value added tax rate 5% is applied according to the provisions of the Law on Value Added Tax: 01 photocopy.

Import license documents or documents copy Permission from competent authority, Certificate of inspection specializes industry, Documents proving that organizations and individuals are eligible to import goods chemistry according to the provisions of law on investment, documents certifying the origin of goods if Okay specialized inspection agencies, muscle state management agency specializes industry sends electronically through the National Single Window Portal or the competent authority in the exporting country sends electronically through the ASEAN Single Window Portal or Gate information given exchange with other countries according to the provisions of international treaties to which Vietnam is a member and customs declarant Are not must be paid when completing customs procedures.

Opposite to with exported goods:

– Customs declaration according to instructions pepper Information specified in form No. 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 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 dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP, customs declarants declare and submit 02 original copies. sheet Customs declaration according to form HQ/2015/XK Appendix IV issued with Circular 38/2015/TT-BTC dated March 25, 2015;

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

– List of forest products for wood export raw materials password According to regulations of the Ministry of Agriculture and Rural Development: 01 original copy;

– Export license or export permit from a competent authority permission according to the law on foreign trade management opposite to For exported goods subject to management under license:

+ If One-time export: 01 original copy;

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

– Notice paper exempt test or test result notification specializes industry or other documents according to the provisions of law on management and inspection specializes Industry (hereinafter referred to as 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 multiple times within the validity period of the Certificate proof After receiving specialized inspection, the customs declarant only submits one time to the Customs Branch where the first batch of goods is exported;

– Documents proving that the organization or individual is eligible to export goods according to the provisions of law on investment: submit 01 photocopy when completing procedures to export the shipment. head 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;

Export license documents or export permit documents password 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 specialized management and inspection, Documents proving the organization or individual core enough Conditions for exporting goods according to the provisions of investment law if sent electronically by specialized inspection agencies or specialized state management agencies through the National Single Window Information Portal in accordance with legal regulations. Law on national single window, customs declarants do not have to pay when carrying out customs procedures.