What are the guidelines of entrusting activities and receiving entrustment for export and import in Vietnam? What are the customs documents for exported and processed goods in Vietnam?
Official Dispatch 1256/HQTPHCM-GSQL in 2022 on guidance on customs procedures issued by the Customs Department of Ho Chi Minh City issued guidance on customs procedures as follows:
What is the purchase and sale of goods by mandated dealers in Vietnam?
According to the provisions of Article 155 of the Commercial Law 2005 on entrustment of goods purchase and sale, specifically as follows:
"Article 155. Purchase and sale of goods by mandated dealers
Purchase and sale of goods by mandated dealers mean commercial activities whereby the mandatory conducts the purchase and sale of goods in his/her/its own name under terms agreed upon with the mandator and is entitled to receive mandate commission.
What is the management of the entrustment of export and import in Vietnam?
In Article 50 of the Law on Foreign Trade Management 2017 stipulates the management of entrustment activities and entrusted import and export of goods, specifically as follows:
"Article 50. Management of the entrustment of export and import
1. A trader may entrust the export or import of products that are not included in the list of prohibited or suspended exports and imports.
2. If exports or imports require licenses or are subject to certain conditions, the entrusting party or entrusted party shall obtain the license or satisfy conditions for export or import before the entrustment agreement is signed, unless there are other regulations of law.
3. If an entrusting party is not a trader, based on the contract signed in accordance with regulations of law, the entrusting party may have its export or import entrusted, except for the products that are included in the list of prohibited or suspended exports and imports."
What are the guidelines of entrusting activities and receiving entrustment for export and import in Vietnam? What are the customs documents for exported and processed goods in Vietnam?
What are the customs documents needed while following customs procedures in Vietnam?
As for regulations on customs dossiers, Article 16 of Circular 38/2015/TT-BTC stipulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration on exported and imported goods promulgated by the Minister of Finance (This is amended by Clause 5, Article 1 of Circular 39/2018/TT-BTC). determined as follows:
(1) 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;
(2) 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 quota:
- 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 with presentation of the original copy for comparison in accordance with Circular No. 14/2015/TT-BTC in case of partial shipments;
- 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.
(3) Customs dossiers of exports/imports not subject to tax
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall submit the following documents:
- For goods imported as humanitarian aid or grant aid from a foreign country:
- For goods imported to serve projects funded by ODA grant given by Vietnam to a foreign country:
- For goods exported to serve projects funded by ODA grant given by Vietnam to a foreign country:
- With regard to goods not subject to VAT being machinery, equipment, supplies that cannot be domestically manufactured and need to be imported to serve scientific research, technological development; machinery, equipment, spare parts, specialized vehicles and supplies that cannot be domestically manufactured and need to be imported to serve petroleum exploration and development; airplanes, oil rigs, vessels that cannot be manufactured in Vietnam and need to be imported as fixed assets of enterprises or leased from foreign parties to used for manufacturing, trading, or for lease, the following documents must be provided:
- Regarding weapons or military equipment that are imported to serve national defense and security and not subject to VAT: 01 original copy of the certificate of goods imported to serve national defense and security issued by the Ministry of National Defense or the Ministry of Public Security.
- Regarding imports of a finance lease enterprise that are leased out to an export processing enterprise or an enterprise in a free trade zone under a finance lease contract and are not subject to import duties; imports that are directly delivered to an export processing enterprise or an enterprise in a free trade zone: 01 photocopy of the finance lease contract which specifies that the lessee is the processing enterprise or the enterprise in the free trade zone (satisfying the conditions in Clause 1 Article 4 of the Law on Export and import duties dated April 06, 2016);
- Imports of contractors that are delivered directly to a free trade zone for construction of factories or offices or for installation according to bidding result: 01 photocopy of the contract for sale of goods to the free trade zone according to the bidding result or direct contracting which specifies that the successful bids are exclusive of import duties.
- Customs dossier of duty-free goods
(4) Apart from the documents mentioned in Clause 1 or Clause 2 of this Article and Decree No. 134/2016/ND-CP , the declarant shall submit the following documents:
- Form 06 of Decree No. 134/2016/ND-CP (List of duty-free goods).
- The contract to lease or lease out specialized machinery, equipment or vehicles serving petroleum activities; service contracts with petroleum entities: 01 photocopy;
- A contract for fabrication of machinery, equipment, components, separate parts or spare parts or machinery and equipment necessary for petroleum activities which specifies that the prices are exclusive of import duty: 01 photocopy;
- A contract for fabrication of machinery, equipment, components, separate parts or spare parts or machinery and equipment that are fixed assets of the entity eligible for investment incentives or that are fixed assets of a shipyard: 01 photocopy.
(5) Customs dossier in case of tax reduction
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall submit the application for export duty or import duty reduction in accordance with Article 32 of Decree No. 134/2016/ND-CP .
(6) Customs dossier in case of tax cancellation
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article Decree No. 134/2016/ND-CP , the declarant shall submit the following documents:
- Regarding imports that have to be re-exported to the exporting country or to a third country or to a free trade zone:
A written request for export duty cancellation (form No. 02 in Appendix IIa hereof).
In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of the re-export declaration, the import declaration, the contract and payment documents (if any), the taxpayer’s statement that goods have not been used or processed in Vietnam: 01 original copy;
- Regarding exports that have to be re-imported into Vietnam:
A written request for tax cancellation (form No. 02 in Appendix IIs hereof).
In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the numbers of the re-import declaration, the export declaration, the contract and payment documents (if any), the taxpayer’s statement that goods have not been used or processed overseas: 01 original copy;
- If the exports or imports are eligible for tax refund but tax thereon has not been paid:
A written request for tax cancellation (form No. 02 in Appendix IIs hereof).
In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in Appendix VI hereof which specifies the taxes, numbers of credit institution’s guarantee, the export or import declaration, the export or import contract payment documents: 01 original copy.
Customs procedures, depending on the actual situation, will be implemented in Chapter III of Circular 38/2015/TT-BTC.
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