Customs procedures for goods released from bonded warehouses for export abroad

– After the customs declarant has fully implemented the requirements for customs procedures prescribed in Point a and Point b, Clause 1, Article 23 of the 2014 Customs Law, the time limit for customs officers to complete the examination of documents and the actual inspection of goods and means of transport is prescribed as follows:

a) Complete the document examination within 02 working hours at the latest from the time the customs authority receives complete customs documents;

b) Complete the physical inspection of goods no later than 08 working hours from the time the declarant submits the declaration.herThe customs authority shall fully present the goods to the customs authority. In case the goods are subject to specialized inspection on quality, health, culture, animal and plant quarantine, food safety according to the provisions of relevant laws, the time limit for completing the actual inspection of the goods shall beoha is calculated from the time of receiving the transfer test results.Heyn industry as prescribed.

In case the shipment has a large quantity, many types or the inspection pa complicated case, the Head of the customs office where the procedures are carried outherThe competent authority shall decide to extend the time for physical inspection of goods, but the maximum extension period shall 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): No.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing measures for implementing the Customs Law on procedures forheri, inspection, supervision, control, customs and Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

- Goehm 3 Clause 59 Article 1 Circular No. 39/2018/TT-BTC dated April 20, 2018 amending and supplementing Article 91 of Circular No. 38/2015/TT-BTC.

– 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.

The customs declarant submits 01 copy of the Warehouse Delivery Note prepared by the enterprise in accordance with the provisions of accounting law, which specifically states the goods delivered from the warehouse of each warehouse import declaration.

Step 2: The customs declarant provides information on the shipment eligible to pass through the surveillance area (customs declaration number or goods management number or documents as prescribed in form 29/DSCT/GSQL for goods). container or form No. 30/DSHH/GSQL for goods in Appendix II of Circular No. 39/2018/TT-BTC.

Step 3: The customs authority receives and checks the customs dossier; provides information on goods eligible to pass through the customs supervision area according to the information criteria in form 04 or 05, appendix X, Circular 39/2018/TT-BTC or notifies the temporary suspension of goods passing through the supervision area on the customs system and sends information to the System of the port, warehouse and yard business enterprise;

Step 4: Port, warehouse and yard business enterprises receive information on customs declaration number or soh Manage goods from customs declarants and perform customs proceduresohi compare the information provided by the customs declarant with the information from the agency's Electronic Data Processing System with the actual information of the goods passing through the surveillance area, allowing or not allowing the goods to leave the port; update information on goods taken out of the customs surveillance area according to the information criteria in Form 21 or 22 of Appendix V of Circular 39/2018/TT-BTC sent to the Electronic Data Processing System of the Customs no later than 30 minutes after the means of transport exits/departs (for ships).ehn, barge) or through the surveillance area (for cars).

Step 5: Agencyheri at the bonded warehouse to carry out theohi chiunmarketableu Quantity, Container number/ quantity of packages, packages between the actual goods presented and the information declared on the shipping declaration, perform sealing (if any); Update information on goods shipped; monitor feedback from the customs branch at the border gateAexport

Particularly goods from bonded warehouses exported through the border gateAAt the road and river borders, the confirmation of goods passing through the surveillance area is updated into the system.ohafter the goods have passed through the gate areaAu export to importing country

– Warehouse delivery note made by the enterprise: 01 copy

– Bill of lading or other transport document

- List cContainers eligible for surveillance area or List of goods eligible for surveillance area.