| Procedure | Customs for imported goods that create fixed assets of investment projects | |
| The order of execution | – Step 1: The customs declarant shall make the customs declaration at the convenient Customs Branch of the Customs Department where the list of duty-free goods is registered or the Border Gate Customs Branch where the goods storage location and destination port are recorded. on the bill of lading, transport contract or the Customs Branch managing investment goods under the Customs Department where the goods are imported.
In the case of goods imported to serve oil and gas activities that are subject to tax exemption according to the provisions of Clause 11, Article 103 of Circular No. 38/2015/TT-BTC, the customs declarant selects the Customs Branch that is most favorable to them. Convenient for customs clearance. – Step 2: Submit export and import documents as prescribed in Article 16 of Circular No. 38/2015/TT-BTC and declare relevant information of the List of tax-free imported goods on the import goods declaration. . The system automatically deducts the quantity of imported goods corresponding to the quantity of goods in the List of tax-free goods. In case of registering the list of tax-free goods in paper form, the customs authority shall prepare a tracking sheet and make deductions according to the provisions of Clause 4, Article 104 of Circular No. 38/2015/TT-BTC. |
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| How to perform | Online | |
| Components of the number of records | * Ingredient:
+ Import goods declaration according to the information criteria at Appendix II issued together with Circular No. 38/2015/TT-BTC. In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the imported goods declaration according to form HQ/2015. /NK Appendix IV issued together with Circular No. 38/2015/TT-BTC; + Commercial invoice in case the buyer must pay the seller: 01 copy; + Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for goods imported through land border gates, goods traded between the non-tariff area and the inland, imported goods carried by the person entering the country as luggage): 01 photocopy; + Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if exported once or 01 photocopy attached with reconciliation monitoring sheet if exported many times; + Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy. For documents specified in Points d and dd of this Clause, if the national single-window mechanism is applied, the specialized state management agency shall send the import license, written notice of inspection results, and exemption from inspection. Specialized inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures; + Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits 02 original copies to the customs authority (in case of declaration on paper customs declaration). ). Cases requiring value declaration and value declaration form shall comply with the Circular of the Ministry of Finance regulating the determination of customs value for exported and imported goods; + Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in electronic data form. * Quantity: 01 set |
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| Resolution deadline | + Complete the document inspection no later than 02 working hours from the time the customs authority receives complete customs documents;
+ 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 in terms of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completing the physical inspection is The validity of goods is calculated from the time of receiving specialized inspection results according to regulations. In case the shipment has a large quantity, many types or the inspection is complicated, the head of the customs office where customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time is Maximum no more than 02 days. |
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| Implementation object | Organizations and individuals | |
| Implementing agencies | a) Authority with decision-making authority: Customs Branch b) Authority or person with authority or authority to implement (if any): no; c) Agency directly implementing administrative procedures: Customs Branch; d) Coordinating agency (if any): No |
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| Results of implementing administrative procedures | Customs clearance | |
| Fees | 20,000 VND/declaration | Decree No 08/2015/ND-CP |
| Name of application form, declaration form | TDeclare imported goods according to form HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC | Circular no 38/2015/TT-BTC |
| Requirements and conditions for implementation | Khip | |
| Legal basis | – The laws of import and export
- Decree No 08/2015/ND-CP – Circular no 38/2015/TT-BTC |
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