Customs procedures for handling excess raw materials and supplies; waste, scrap, waste products; machinery and equipment rented or borrowed

+ Customs electronic data processing system.

+ Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods. row goods to customs authorities. Case row goods subject to inspection specializes quality, healthcare, culture, check animal and plant epidemics, food safety according to relevant lawsEh The time limit for completing the physical inspection 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. extension of time for physical inspection of goods, but the maximum extension time must not exceed 02 days.

b) Authority or person with authority or authority to implement (if any): no;

c) Agency live continue to carry out administrative procedures: Branch Sea mandarin;

d) Coordinating agency (if any): No

++ Sold in Vietnam market;

++ Export and pay abroad;

++ Switch to perform other processing contracts in Vietnam;

++ Gifts and gifts in Vietnam;

++ Destruction in Vietnam.

+ No later than 30 days from the date the processing contract ends or expires, organizations and individuals must complete the procedures for handling surplus raw materials, supplies, scrap, and waste. Products, rented and borrowed machinery and equipment and processed products.

+ The time limit for temporary import and re-export shall comply with the agreement between the trader and the partner and registration with the customs authority. In case it is necessary to extend the time limit for temporary import or temporary export, the customs declarant shall notify in writing. Notify the Customs Branch where temporary import and temporary export procedures are carried out.

+ Electronic Transaction Law No. 51/2005/QH11 dated November 29, 2005;

+ Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

+ Nghi Decree No. 156/2016/ND-CP dated November 21, 2016 of the Government amending and supplementing a number of articles of Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on transactions DElectronics in financial activities;

+ Article 36 to Article 41; Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and argument Implementation of the Customs Law on customs procedures, inspection, supervision and control sea (amended and supplemented in Decree 59/2018/TT-BTC dated April 20, 2018);

+ Article 21, Article 64 of Circular No. 38/2015/TT-BTC dated March 25, 2015 regulating customs procedures; customs inspection and supervision; export tax, import tax and management Tax management for exported and imported goods (Satisfied be modified, Cut supplemented in Clause 42, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018).

+ 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.

Case pepper destruction: the agency or organization shall send a document to the Customs Branch where raw materials and supplies are imported with a plan for preliminary destruction and destruction. original raw materials, supplies, scraps, and waste products. Customs authorities are responsible for supervising destruction.

The customs declarant makes the declaration sea Customs and present customs documents (in case documents must be checked), present actual goods (in case goods must be physically inspected) to the customs authority.

– Step 2: The customs authority clears the goods for the customs declarant.

+ Sheet Customs declaration according to the provisions of Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (edited change, supplemented in Clause 5, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018).

+ Document from the competent authority allowing changes to the item destination use and transfer to domestic consumption with Goods required by law to have a license when changing the purpose of use or transferring to domestic consumption: 01 original;

+ Specialized inspection certificate in case it has not been done yet full Adequate goods management policies export and import at the time post sign sheet Initial customs declaration: 01 original;

+ Written agreement with the foreign party on changing the purpose of use use of goods or commercial invoice in case of transfer of ownership of goods for processed or rented goods from foreign organizations or individuals or contracts to buy or sell tax-free or non-taxable goods , Temporary import for re-export, temporary export for re-import: 01 photocopy.

In case of import-export type at place:

Opposite to With exported goods:

– Customs declaration according to the information criteria specified in form No. 02 Appendix II promulgated attached to Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (Satisfied Amended and supplemented in Appendix I issued together Circular 39/2018/TT-BTC dated April 20/2018).

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP Amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending change, supplementing a number of articles of Decree No. 08/2015/ND-CP, customs declarants declare and submit 02 original declarations. sea Customs according to form HQ/2015/XK Appendix IV issued with Circular 38/2015/TT-BTC dated March 25, 2015.

– Chemistry single commercial documents or documents of equivalent value in case the buyer must pay the seller: 01 photocopy;

– List of forest products opposite to For exported raw wood according to regulations of the Ministry of Agriculture and Rural Development: 01 original copy;

– Export license or export permit from a competent authority according to the law on foreign trade management for exported goods subject to management paper permission:

+ If exported once: 01 original copy;

+ If Exported multiple times: 01 original when exported for the first time.

– Notice of exemption from inspection or notice of specialized inspection results or other documents as prescribed by law on management specialized inspection and management (hereinafter referred to as the specialized inspection certificate): 01 original copy.

In case specialized laws require payment copy Taken or not specified can The original or photocopy, the customs declarant can submit the photocopy.

Paper Case proof If a specialized inspection certificate is used multiple times within the validity period of the specialized inspection certificate, the customs declarant shall only submit it once to the Customs Branch where the first batch of goods is exported;

– Documents proving the organization, Individuals qualified to export goods according to the provisions of investment law: submit 01 photocopy when completing export procedures. export the first shipment;

– Entrustment contract: 01 copy for school Contract to entrust the export of goods subject matter must have an export license and inspection certificate specializes industry or must have documents proving that the organization or individual is eligible to export goods according to the provisions of law on investment that the recipient authorizes. entrust using the license or confirmation documents of the entruster;

The proof from the export license or export permit from a competent authority, notice of exemption from inspection or notice of specialized inspection results or other documents according to the provisions of law on management and inspection. Specialized inspection, Documents proving that organizations and individuals are eligible to export goods according to the provisions of law on investment if sent in telegram form by specialized inspection agencies or specialized state management agencies. Through the National Single Window Information Portal in accordance with the law on National Single Window, customs declarants do not have to pay when carrying out customs procedures.

For imported goods:

– Customs declaration according to the information criteria specified in form No. 01, Appendix II issued with Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (Satisfied Amended and supplemented in Appendix I issued with Circular No. 39/2018/TT-BTC April 20, 2018).

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No. 59/2018/ND-CP, the customs declarant declares and submits 02 original copies of the customs declaration according to the form HQ/2015/NK Appendix IV issued with Circular 38/2015/TT-BTC dated March 25, 2015.

– Chemistry Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy.

In case the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive goods from abroad, the customs authority accepts the invoice issued by the seller in Vietnam to the goods owner.

Customs declarants do not have to submit goods single trade in the following cases:

+ Goods imported to perform processing contracts for foreign traders;

+ Imported goods password There is no invoice and the buyer does not have to pay the seller or customs declarant price Customs according to the provisions of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance regulating price Customs for export and import goods.

– Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, or freight. Da method according to the provisions of law (apart from Goods imported through land border gates, goods traded between the non-tariff zone and the inland, imported goods password carried by people entering the country as luggage): 01 copy take a shot.

For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships), submit a cargo manifest instead of a bill of lading;

– List of forest products opposite to with imported wood materials password regulations of the Ministry of Agriculture and Rural Development: 01 original copy;

– Import permitcareless or a written permit for import from a competent authority according to the provisions of law on foreign trade and commerce for goods requiring an import license; Quota import license or written notice of assignment of rights to use import tariff quotas:

+ If imported once: 01 original copy;

+ If imported multiple times: 01 original copy when importing for the first time.

– Specialized inspection certificate: 01 original copy.

Law case specializes If the industry stipulates the submission of photocopies or does not specify the original or photocopies, the customs declarant may submit photocopies.

In case the Certificate of specialized inspection is used many times within the validity period of the Certificate of specialized inspection, the customs declarant will only submit it once to the Sub-Department. Sea The authority where the first batch of goods is imported;

– Documents proving the organization or individual enough Conditions for importing goods according to the provisions of law on investment: submit 01 photocopy when carrying out import procedures for the first batch of goods;

– Value declaration: The customs declarant declares the value declaration according to the form and sends it to the System in the form evil electronic documents or submit 02 originals to the customs authority in case of declaration above Paper customs declaration. Cases requiring value declaration and mehThe value declaration shall comply with the provisions of Circular No. 39/2015/TT-BTC.

- Document proof Recognize the origin of goods according to regulations determined in the Circular of the Minister of Finance regulating the determination of origin of exported and imported goods;

- Category machine 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 form Assembled or disassembled: 01 photocopy and Present the original List of machinery and equipment for comparison Reconciliation tracking sheet according to regulations in Circular No. 14/2015/TT-BTC in case of large imports time;

– Entrustment contract: 01 copy for school Entrusted import of goods that require a document permission import, specialized inspection certificate or must have documents proving that the organization or individual is eligible to import password goods according to the provisions of the law on investment, the law on management and specialized inspection, the law on foreign trade management for which the entrusted person uses the certificate. permission or confirmation documents from the entruster;

– Sales contracts for schools and research institutes rescue or contract supply goods chemistry or service provision contract for specialized equipment and tools lecture teaching, research, and scientific experiments in cases where imported goods are subject to the value-added tax rate of 5% according to the provisions of the Law on Value-Added Tax: 01 photocopy.

The proof from import license or written permission from a competent authority, specialized inspection certificate, documents proving that organizations and individuals are eligible to import goods according to the provisions of law and regulations.eh investment, Certificate of origin of goods if sent electronically through specialized inspection agencies or specialized state management agencies. Gate National or agency one-stop information available judge rights in the exporting country sent electronically through the ASEAN Single Window Portal or the Delivery Portal change With other countries according to the provisions of international treaties to which Vietnam is a member, customs declarants do not have to pay when carrying out customs procedures.

Or procedures for returning raw materials, supplies, scrap, waste product into water outside:

– Sheet declare exported goods;

– Document accepting return of goods owner foreign goods (if exported goods are returned to the owner who sold this batch of goods): submit 01 photocopy;

– Decision on forced re-export of the competent authority (if any): 01 copy take a shot.

Or in case of returning machinery and equipment temporarily imported abroad:

- Customs declaration;

– Transport documents in case of goods transported by sea, air or rail: 01 photocopy;

– Import license, document notifying specialized inspection results according to the provisions of law Have Related: 01 original copy.