{"id":1678,"date":"2023-04-03T16:31:42","date_gmt":"2023-04-03T09:31:42","guid":{"rendered":"https:\/\/whitelotuslogistics.com.vn\/?p=1678"},"modified":"2023-08-24T08:34:31","modified_gmt":"2023-08-24T01:34:31","slug":"thu-tuc-hai-quan-hang-hoa-dau-tu-tao-tai-san-co-dinh","status":"publish","type":"post","link":"https:\/\/whitelotuslogistics.com.vn\/en\/thu-tuc-hai-quan-hang-hoa-dau-tu-tao-tai-san-co-dinh\/","title":{"rendered":"Customs procedures for investment goods to create fixed assets"},"content":{"rendered":"<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Procedure<\/strong><\/span><\/td>\n<td style=\"text-align: justify;\" colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Customs for imported goods that create fixed assets of investment projects<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>The order of execution<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; <em>Step 1<\/em>: 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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; <em>Step 2<\/em>: 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. .<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">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.<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>How to perform<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Online<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Components of the number of records<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>*<\/em><\/strong>\u00a0Ingredient:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ Import goods declaration according to the information criteria at\u00a0<a href=\"https:\/\/drive.google.com\/uc?id=1UXVAaMab_eesvFwpVG_h1CLWL77CsqY9&amp;export=download\" target=\"_blank\" rel=\"noopener\">Appendix II<\/a>\u00a0issued together with Circular No. 38\/2015\/TT-BTC.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">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<a href=\"https:\/\/drive.google.com\/uc?id=1UXVAaMab_eesvFwpVG_h1CLWL77CsqY9&amp;export=download\" target=\"_blank\" rel=\"noopener\">\u00a0Appendix IV<\/a>\u00a0issued together with Circular No. 38\/2015\/TT-BTC;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ Commercial invoice in case the buyer must pay the seller: 01 copy;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ 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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ 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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ 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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in electronic data form.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>* Quantity: 01 set<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Resolution deadline<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">+ Complete the document inspection no later than 02 working hours from the time the customs authority receives complete customs documents;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ 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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">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.<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Implementation object<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">Organizations and individuals<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Implementing agencies<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) Authority with decision-making authority: Customs Branch<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">b) Authority or person with authority or authority to implement (if any): no;<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">c) Agency directly implementing administrative procedures: Customs Branch;<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">d) Coordinating agency (if any): No<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Results of implementing administrative procedures<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span class=\"style2\">\u00a0<\/span><span class=\"style1\">Customs clearance<\/span><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fees<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">20,000 VND\/declaration<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Decree No\u00a0<a href=\"https:\/\/dulieuphaply.vn\/vbpl\/nghi-dinh-08-2015-nd-cp-quy-dinh-chi-tiet-va-bien-phap-thi-hanh-luat-hai-quan-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan\" target=\"_blank\" rel=\"noopener\">08\/2015\/ND-CP<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Name of application form, declaration form<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b><span class=\"style1\">\u00a0<\/span><\/b><span class=\"style1\">T<\/span><span class=\"style1\" lang=\"ES-NI\">Declare imported goods according to form HQ\/2015\/NK\u00a0<a href=\"https:\/\/drive.google.com\/uc?id=1UXVAaMab_eesvFwpVG_h1CLWL77CsqY9&amp;export=download\" target=\"_blank\" rel=\"noopener\">Appendix IV<\/a>\u00a0issued together with Circular No. 38\/2015\/TT-BTC<\/span><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Circular no\u00a0<a href=\"https:\/\/dulieuphaply.vn\/plvn-1\/9-nop-thue-bao-lanh-thue-va-cac-thu-tuc-lien-quan\/2-bao-lanh-rieng-theo-dieu-43-thong-tu-so-38-2015-tt-btc-ngay-25-3-2015-cua-bo-tai-chinh\" target=\"_blank\" rel=\"noopener\">38\/2015\/TT-BTC<\/a><\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Requirements and conditions for implementation<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span class=\"style1\">K<\/span><span class=\"style1\">hip<\/span><\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Legal basis<\/strong><\/span><\/td>\n<td colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0&#8211;\u00a0<a href=\"https:\/\/dulieuphaply.vn\/vbpl\/luat-hai-quan-2014\" target=\"_blank\" rel=\"noopener\">The laws of import and export\u00a0<\/a><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">- Decree No\u00a0<a href=\"https:\/\/dulieuphaply.vn\/vbpl\/nghi-dinh-08-2015-nd-cp-quy-dinh-chi-tiet-va-bien-phap-thi-hanh-luat-hai-quan-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan\" target=\"_blank\" rel=\"noopener\">08\/2015\/ND-CP<\/a><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u2013 Circular no\u00a0<a href=\"https:\/\/dulieuphaply.vn\/plvn-1\/9-nop-thue-bao-lanh-thue-va-cac-thu-tuc-lien-quan\/2-bao-lanh-rieng-theo-dieu-43-thong-tu-so-38-2015-tt-btc-ngay-25-3-2015-cua-bo-tai-chinh\" target=\"_blank\" rel=\"noopener\">38\/2015\/TT-BTC<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12950 alignleft\" src=\"https:\/\/whitelotuslogistics.com.vn\/wp-content\/uploads\/2023\/04\/z4629117511675_0fc03c64cdbe7cd54756ebab0c42e4d3-1.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/whitelotuslogistics.com.vn\/wp-content\/uploads\/2023\/04\/z4629117511675_0fc03c64cdbe7cd54756ebab0c42e4d3-1.jpg 150w, https:\/\/whitelotuslogistics.com.vn\/wp-content\/uploads\/2023\/04\/z4629117511675_0fc03c64cdbe7cd54756ebab0c42e4d3-1-12x12.jpg 12w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>Customs procedures for imported goods to create fixed assets of investment projects Implementation sequence - Step 1: The customs declarant makes customs declaration at a convenient Customs Branch under the Customs Department where the list of goods is registered...<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whitelotuslogistics.com.vn\/en\/thu-tuc-hai-quan-hang-hoa-dau-tu-tao-tai-san-co-dinh\/\"> <span class=\"screen-reader-text\">Customs procedures for investment goods to create fixed assets<\/span> Read More 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