Guidance on customs procedures for exports of fruit through border gates in Vietnam

What are entities that are required to follow customs procedures in Vietnam?

According to Clause 1, Article 6 of Decree 08/2015/ND-CP (amended by Clause 4, Article 1 of Decree 59/2018/ND-CP), entities that are required to follow customs procedures include:

+ Exports, imports and in-transit goods:

+ Foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, valuable items, post and packages and parcels used as imports or exports;

+ Luggage carried by inbound or outbound persons; other exported, imported or in-transit articles within the customs controlled area;

+ Inbound, outbound and in-transit air, road, rail, inland waterway vehicles.

Guidance on customs procedures for exports of fruit through border gates in Vietnam

Customs procedures for exports of fruit through border gates are carried out as follows:

Step 1: The goods owner or customs declarant must declare a customs declaration, submit, and present customs documents on the exports of fruit through border gates;

At the same time, present the goods for border gate customs to inspect, supervise, and compare with the goods owner's declaration on the customs declaration and accompanying documents (if any) according to regulations on specific customs procedures or exported fruit products.

The declaration of customs declarations and submission of documents are carried out electronically as prescribed in Clause 1 of Article 25 of Decree 08/2015/ND-CP.

Customs declarants register to carry out electronic customs procedures at the Vietnam Customs website (https://pus.customs.gov.vn/faces/Home), documents include:

+ Export goods declaration;

Download the export goods declaration form: Download

+ Other documents related to customs records;

+ Medical quarantine certificate.

Note: For applicants who are enterprises, it is required to digitally sign the files included in the application before attaching and submitting them to the Customs Authority. If the business's digital signature has not yet been registered for use with the customs authority, it needs to be registered at https://www.customs.gov.vn/SitePages/DangKyDoanhNghiepSuDungChuKySo.aspx.

Step 2: The Customs office receives documents submitted by the goods owner or customs declarant presenting the goods as exported fruit to check, monitor, and compare to determine the compatibility between the actual goods and the goods owner's declaration on the customs declaration and accompanying documents to resolve tax and fee regimes (if any) and handle reasons for violation (if any).

Step 3: After completing the inspection stage, the customs authority issues a decision to clear customs across the border according to the prescribed customs procedures for exported fruit products.

Time limit for handling customs procedures: Within 08 administrative hours/day

In case there are many contracts or orders: Declared on one or more customs declarations (Point b of Clause 7 of Article 25 of Decree 08/2015/ND-CP)

In addition, exported fruits also need to register for shipment quarantine before carrying out customs procedures for fruit export according to Official Dispatch 4835/BNN-BVTV.

What are cases where customs declarant shall be able to choose paper customs declaration in Vietnam?

According to the provisions of Clause 2, Article 25 of Decree 08/2015/ND-CP (amended by Clause 12, Article 1 of Decree 59/2018/ND-CP), the customs declarant shall be able to choose between electronic customs declaration and paper customs declaration if:

+ The cargos required to complete customs declaration before being exported or imported belong to border residents.

+ Exported and imported cargos exceed the limits on tax exemption applied to the inbound and outbound person.

+ Cargos used for emergency purpose and humanitarian aid; exported and imported cargos used for military and national defense.

+ Cargos as personal gifts, presents and belongings.

+ Cargos are equipment used for containing cargo according to the rotation method of temporary importation - re-exportation, or temporary exportation – re-importation as stipulated in point a, point b, Clause 1, Article 49 of Decree 08/2015/ND-CP.

+ Cargos temporarily imported and re-exported, or temporary exported and re-imported which are carried by inbound and outbound persons for working purposes within a specified period.

+ Cases where the customs electronic data processing system or the electronic customs declaration system fails to carry out mutual electronic transactions which maybe caused by the operational failure of one or both systems or from other reasons.

+ Other commodities stipulated by the Ministry of Finance.

Best regards!

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