Customs procedures for letters, packages and packages of imported goods sent via postal service

+ Submit documents directly at the customs office.

+ Authority or competent person authorized or decentralized to implement (if any): None.

+ Agency directly implementing administrative procedures: Customs Branch

+ Coordinating agency (if any): None.

- Decree No 08/2015/ND-CP January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control;

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

– Circular no 38/2015/TT-BTC March 25, 2015 of the Ministry of Finance regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– Circular no 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance amending and supplementing a number of articles in Circular No 38/2015/TT-BTC March 25, 2015 of the Ministry of Finance regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– Circular no 49/2015/TT-BTC dated April 14, 2015 of the Ministry of Finance regulating customs procedures for letters, packages, packages of exported and imported goods sent through postal services of designated enterprises.

– Circular no 56/2019/TT-BTC dated August 23, 2019 of the Ministry of Finance amending and supplementing a number of articles of Circular No 49/2015/TT-BTC April 14, 2015 regulates customs procedures for letters, packages, packages of exported and imported goods sent through postal services of designated enterprises and Circular No. 191/2015/TT-BTC November 24, 2015 regulates customs procedures for exported, imported, and transited goods sent via international express delivery services.

– Circular no 274/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance regulating the rates, collection, payment, management and use of customs fees and fees for goods and vehicles in transit.​

+ Declare and send all information on the declaration to the customs electronic data processing system; Receive feedback from the System (for electronic declaration) or Make a paper customs declaration according to the provisions of Clause 12, Article 1 of the Decree 59/2018/ND-CP .

+ Present customs documents and packages and parcels of goods for inspection according to the decision of the customs authority.

+ Declare amendments, additions, and cancellations of the declaration (if any).

+ Implement decisions of customs authorities.

Step 2: Customs authorities carry out customs procedures for imported goods according to the regulations:

+ Receive and check customs documents, amended and supplemented declaration documents (if any).

+ Receive and check the application for cancellation of the enterprise's declaration and cancel the declaration according to regulations.

+ Carry out customs clearance of packages and parcels of goods according to regulations.

In case of implementation on paper customs declaration as prescribed in Clause 12, Article 1 of Decree No 59/2018/ND-CP On April 20, 2018, the enterprise declared and submitted 02 original customs declarations of imported goods according to form HQ/2015/NK Appendix IV issued with Circular No. 38/2015/TT-BTC dated March 25, 2015 has been declared according to the instructions in Appendix II List 1 issued with this Circular;

b) Declaration CN22 or CN23 or postal code E1QT or other transport documents of equivalent value in case of goods transported by sea, air, rail, multimodal transport according to regulations. provisions of law: 01 photocopy.

c) Commercial invoice (if any): 01 copy;