Latest Regulation on Customs document during customs procedure in Vietnam

Latest Vietnam Customs document during customs procedure

1. Regulations:

– Circular No. 39/2018/TT-BTC on Amending and supplementing a number of articles in Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for export and import goods:
– Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Minister of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for export and import goods

2. Customs documents needed during customs procedures

a. A customs dossier of exports consists of:

– A customs declaration (form No. 02 in Appendix II hereof).
-Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy;
– A statement of raw timber for export (if any) as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;
-The export license or a document permitting the export issued by a foreign trade authority if required;
-A notice of exemption from inspection or inspection result or an equivalent document (hereinafter referred to as “inspection certificate”): 01 original copy.
– The certificate of eligibility to export prescribed by investment law: 01 photocopy while following procedures for export of the first consignment;
– Entrustment contract: 01 photocopy if an export license, inspection certificate or certificate of eligibility to export is required for export entrustment as prescribed by investment law and the trustee uses the license or certificate of the trustor;

b. A customs dossier of imports consists of

– A customs declaration according to form No. 01 in Appendix II hereof.
– Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy.
-The bill of lading or equivalent transport documents if goods are transported by sea, air, railroad, or multi-modal transport as prescribed by law (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imports carried in the luggage upon entry): 01 photocopy.
– A statement of imported raw timber (if any) as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;
– The export license or a document permitting the export issued by a competent authority if required by foreign trade law; The quota-based import license or a notification of tariff quot
-Inspection certificate: 01 original copy.
-The certificate of eligibility to import prescribed by investment law: 01 photocopy while following procedures for import of the first consignment;
-Value declaration: the declarant shall make the value declaration using the set form and send the electronic declaration to the e-customs system or submit 02 original copies to the customs authority (in case of submission of physical customs declaration). Cases in which a value declaration is required and the value declaration form are provided in Circular No. 39/2015/TT-BTC ;
-Documents certifying goods origins specified in Circulars of the Minister of Finance on determination of origins of exports and imports;
-A list of machinery and equipment in case of combine machines or machine sets of Chapters 84, 85 and 90 of Vietnam’s nomenclature of exports and imports or unassembled or disassembled machinery and equipment: 01 photocopy
– Entrustment contract: 01 photocopy if an import license, inspection certificate or certificate of eligibility to import is required for import entrustment as prescribed by investment law and the trustee uses the license or certificate of the trustor;
-A contract to sell goods to a school or research institute or a contract to supply goods or services that are imported to serve teaching or scientific experiments and apply 5% VAT according to the Law on Value-added tax: 01 photocopy.

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