1. PROCEDURES FOR EXPORTING COMMERCIAL GOODS 
Authorization: Customs Branch
The order of execution:
Step 1: The customs declarant declares customs and presents the customs declaration and actual goods (if any) to the customs authority.
Step 2: Customs officers receive, inspect and clear goods (if documents are valid)
Doing: Electronic method through the national single window mechanism
File: Quantity: 01 set of documents
Ingredient:
- Customs declaration
– Commercial invoice or document of equivalent value in case the buyer must pay the seller
– List of forest products for exported raw wood according to regulations of the Ministry of Agriculture and Rural Development
– Export license or export permit from a competent authority according to the law on foreign trade management for exported goods subject to management under the license
– Specialized inspection certificate
– Export license or export permit from a competent authority according to the law on foreign trade management for exported goods subject to management under the license
– Commercial contract for purchase and sale of goods
- Trust contract
Resolution deadline
Time limit for receiving, registering, and checking customs documents: immediately after the customs declarant submits and presents customs documents in accordance with the law
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 the 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.
Implementation objects: Organization/Individual
Result: Decision on customs clearance of goods
Legal grounds
Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly
Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control mandarin
Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.
2. PROCEDURES FOR IMPORTING COMMERCIAL GOODS 
Authorization: Customs Branch
The order of execution
Step 1: The customs declarant declares customs and presents the customs declaration and actual goods (if any) to the customs authority.
Step 2: Customs officers receive, inspect and clear goods (if documents are valid)
How to do it: Do it through the Customs electronic data processing system
File: Quantity: 01 set of documents
Ingredient:
- Declaration of imported goods
– Commercial invoice or document of equivalent value in case the buyer must pay the seller
– Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, or multimodal transport according to the provisions of law.
– List of forest products for imported raw wood as prescribed by the Ministry of Agriculture and Rural Development
– Import license for goods that require an import license; Import license according to tariff quotas
– Specialized inspection certificate
– Documents proving that organizations and individuals are eligible to import goods according to the provisions of investment law
– Value declaration
– Documents certifying the origin of goods
– List of machinery and equipment in case of classification of combined machines or machine combinations in Chapters 84, 85 and 90 of the List of Vietnam's Imports and Exports or classification of machinery and equipment in unassembled or disassembled form
- Trust contract
– Commercial contract for purchase and sale of goods
Resolution deadline:
Time limit for receiving, registering, and checking customs documents: immediately after the customs declarant submits and presents customs documents in accordance with the law
Time limit for completing physical inspection of goods and means of transport:
No later than 08 working hours for export shipments, apply the form of physical inspection of part of the goods according to probability;
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.
Implementation object: Organization/Individual
Result: Decision on customs clearance of goods
Legal grounds:
Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly
Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control mandarin
Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods
