Procedures for buying and selling goods between two export processing enterprises

– Coordinating agency (if any): No

- Step 1: Declare information on the export goods declaration and combined transportation declaration, clearly stating in the box "Destination for tax-protected transportation" is the location code of the Customs Branch carrying out import customs procedures;

- Step 2: Carry out procedures for exporting goods according to regulations;

- Step 3: Deliver the goods to the importer after the exported goods have been cleared through customs.

For importers

- Step 1: Declare the import goods declaration information within the prescribed time limit, clearly stating the corresponding on-site export goods declaration number in the "Notes section" box on the import goods declaration or the "Other notes" box. ” on paper customs declaration;
- Step 2: Carry out procedures for importing goods according to regulations;
For Customs authorities carrying out import procedures:

- Step 1: Monitor on-site export goods declarations that have completed customs procedures to carry out customs procedures for imported goods;

- Step 2: Receive and check according to the System's channeling results.

- Step 3: For goods exported and imported on the spot as designated by foreign traders, monthly synthesize and make a list of declarations of imported goods on spot that have been cleared from customs.

As for on-spot export and import as prescribed in Article 86 of Circular No. 38/2015/TT-BTC, specifically:
* Profile components:

As for on-spot export and import as prescribed in Article 86 of Circular No. 38/2015/TT-BTC, specifically:
* For imported goods:
– Import goods declaration according to the information criteria in Appendix II issued 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 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 the form of electronic data.
* For exported goods:
– Export goods declaration according to the information criteria in Appendix II issued with this Circular.

In case of implementation on a 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 export goods declaration according to form HQ/2015. /Export Appendix IV issued with this Circular;
– Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with the import monitoring sheet if exported multiple 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.