Customs procedures for letters, packages and packages of exported goods sent by 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 collection 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.

a) Customs declaration of low-value exported goods for packages and parcels of exported goods according to the information criteria in Part A, Appendix I, List 1 issued with this Circular.

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 exported goods according to form HQ/2015/XK 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) Commercial invoice (if any): 01 copy