How long is the deadline for submission of customs documents for exports in Vietnam?

What is the deadline for submission of customs documents for exports in Vietnam?

Based on Article 25 of the Customs Law 2014, the regulations on the deadline for submission of customs documents for exports are as follows:

Deadline for submission of customs documents

1. The deadlines for submitting the customs declaration are stipulated as follows:

a) For exports, submit after the goods have been gathered at the location notified by the customs declarant and no later than 04 hours before the means of transport departs; for exports sent via express delivery services, no later than 02 hours before the means of transport departs;

b) For imports, submit before the goods arrive at the checkpoint or within 30 days from the date the goods arrive at the checkpoint;

c) The timeframe for submitting the customs declaration for means of transport shall follow the provisions in Clause 2, Article 69 of this Law.

2. The customs declaration is valid for customs procedures within 15 days from the date of registration.

3. The timeframes for submitting related documents in the customs file are stipulated as follows:

a) In the case of electronic customs declarations, when the customs authority conducts inspection of the customs file and actual goods, the customs declarant shall submit paper documents that are part of the customs file, except for documents already available in the national single window information system;

b) In the case of paper customs declarations, the customs declarant must submit or present relevant documents when registering the customs declaration.

Thus, the deadline for submission of customs documents for imports is after the goods have been gathered at the location notified by the customs declarant and no later than 04 hours before the means of transport departs; for exports sent via express delivery services, no later than 02 hours before the means of transport departs.

How long is the deadline for submission of customs documents for exports in Vietnam? (Image from the Internet)

What documents are required when submission of customs documents for imports in Vietnam ?

Based on Article 24 of the Customs Law 2014, the regulations on submission of customs documents for imports are as follows:

Customs documents

1. The customs file includes:

a) Customs declaration or documents replacing customs declaration;

b) Relevant documents.

Depending on the case, the customs declarant must submit or present sales contracts, commercial invoices, transport documents, certificates of origin, export/import licenses, notifications of inspection results or exemption from specialized inspection, and other documents related to the goods as per relevant laws.

2. Documents in the customs file can be in paper or electronic form. Electronic documents must ensure integrity and formatting as per the legal regulations on electronic transactions.

3. Customs documents shall be submitted and presented to the customs authority at the customs headquarters.

In the case of implementing a national single-window mechanism, the competent state management agency shall send export/import licenses, inspection result notifications, and specialized inspection exemptions in electronic form through an integrated information system.

4. The Minister of Finance specifies the customs declaration form, the use of customs declarations, and documents replacing customs declarations, as well as the cases that require the submission and presentation of relevant documents as stipulated in Clause 1 of this Article.

Therefore, when submission of customs documents for imports, the necessary documents are:

- Customs declaration or documents replacing customs declaration;

- Relevant documents.

Depending on the case, the customs declarant must submit or present sales contracts, commercial invoices, transport documents, certificates of origin, export/import licenses, notifications of inspection results or exemption from specialized inspection, and other import-related documents as per relevant laws.

Where are the customs procedures conducted for exports in Vietnam?

Based on Article 22 of the Customs Law 2014, the regulations on where customs procedures are conducted for exports are as follows:

Location for conducting customs procedures

1. The location for conducting customs procedures is where the customs authority receives, registers, and inspects the customs documents and conducts actual checks on goods and means of transport.

2. The location for receiving, registering, and inspecting customs documents is the headquarters of the Customs Department, the headquarters of the Customs Branch.

3. Locations for actual goods inspection include:

a) Inspection sites at land border gates, international railway stations, and international civil airports; international post offices; sea ports, and inland ports with export, import, exit, entry, and transit activities; export, and imports ports established inland;

b) The headquarters of the Customs Branch;

c) Centralized inspection sites as decided by the Director General of Customs;

d) Inspection sites at production facilities, projects; places of fairs and exhibitions;

đ) Inspection sites at bonded warehouses, tax-suspension warehouses, and container freight stations;

e) Joint inspection sites between Vietnam Customs and neighboring countries’ customs at land border gates;

g) Other locations as decided by the Director General of Customs in necessary cases.

4. Agencies, organizations, and individuals with authority, when planning, designing, or constructing land border gates, international railway stations, international civil airports, and sea ports, inland ports with export, import, exit, entry, and transit activities; export, and imports ports established inland; economic zones, industrial zones, non-tariff zones, and other locations with export, import, exit, entry, and transit activities must arrange locations for conducting customs procedures and storing export-imports to meet the customs inspection and supervision requirements in accordance with this Law.

Thus, the location for conducting customs procedures for exports is where the customs authority receives, registers, and inspects the customs documents and carries out the actual inspection of exports and means of transport.