What are details of the new Form No. 02/bkhd/gsql list of commercial invoices in Vietnam in 2024? What are location of customs declaration registration for exported and imported goods in Vietnam?
What are details of the new Form No. 02/bkhd/gsql list of commercial invoices in Vietnam in 2024?
The Appendix issued together with Circular 39/2018/TT-BTC stipulates the form for commercial invoice list Form No. 02/bkhd/gsql
View details and download the commercial invoice list form here.
What are details of the new Form No. 02/bkhd/gsql list of commercial invoices in Vietnam in 2024? What are location of customs declaration registration for exported and imported goods in Vietnam? (Image from the Internet)
What are location of customs declaration registration for exported and imported goods in Vietnam?
Clause 1, Article 19 of Circular 38/2015/TT-BTC regulates the customs declaration registration in Vietnam as follows:
Customs declaration registration
1. Location for customs declaration registration
a) Exported goods are registered for customs declaration at the Customs Sub-department where the enterprise is headquartered, where there is a production facility, or the Customs Sub-department where the exported goods are gathered, or the Customs Sub-department at the export border gate;
b) Imported goods are registered for customs declaration at the headquarters of the Customs Sub-department at the border gate managing the storage location of the goods, the destination port recorded on the bill of lading or transport contract, or the Customs Sub-department outside the border gate where the enterprise is headquartered or where the goods are delivered;
c) For exported and imported goods according to certain types, the registration location for customs declarations shall be implemented according to the corresponding types specified in Decree No. 08/2015/ND-CP and guided in this Circular.
2. Checking conditions for customs declaration registration
The information on the customs declaration is automatically checked by the System to evaluate the conditions for accepting customs declaration registration. The checking content includes:
a) Conditions for applying enforcement measures, tax payment deadlines as prescribed, except for the following cases:
a.1) Exported goods subject to tax exemption, non-taxable, or an export tax rate of 0%;
a.2) Goods confirmed by the Ministry of Public Security or the Ministry of Defense as imported goods directly serving security and defense, subject to tax exemption, not subject to value-added tax;
...
Thus, the locations for customs declaration registration for exported and imported goods are:
- Locations for customs declaration registration for exported goods at:
+ The Customs Sub-department where the enterprise is headquartered or where there is a production facility.
+ The Customs Sub-department where the exported goods are gathered or the Customs Sub-department at the export border gate.
- Locations for customs declaration registration for imported goods at:
+ The headquarters of the Customs Sub-department at the border gate managing the storage location of the goods, the destination port recorded on the bill of lading or transport contract;
+ Or the Customs Sub-department outside the border gate where the enterprise is headquartered or where the goods are delivered;
For exported and imported goods according to certain types, the registration locations for customs declarations will be implemented according to the corresponding types as prescribed.
Who must declare customs in Vietnam?
Article 5 of Decree 08/2015/ND-CP, as amended by Clause 3, Article 1 of Decree 59/2018/ND-CP, stipulates the customs declarants as follows:
Customs declarants
Customs declarants include:
Owners of exported and imported goods. In case the owner of the goods is a foreign trader not present in Vietnam, they must carry out customs procedures through a customs agent.
Owners of means of transport, persons operating means of transport exiting, entering, or transiting, or persons authorized by the owner of the means of transport exiting, entering, or transiting.
Persons authorized by the owner of the goods in cases where the goods are gifts or presents of individuals; luggage sent before or after the journey of persons exiting or entering; imported goods for the implementation of tax-exempt investment projects.
Persons providing transit and transshipment services.
Customs agents.
Enterprises providing international postal services, international express delivery services, except where the goods owner has other requests.
Thus, customs declarants include:
- Owners of exported and imported goods. In case the owner of the goods is a foreign trader not present in Vietnam, they must carry out customs procedures through a customs agent.
- Owners of means of transport, persons operating means of transport exiting, entering, or transiting, or persons authorized by the owner of the means of transport exiting, entering, or transiting.
- Persons authorized by the owner of the goods in cases where the goods are gifts or presents of individuals; luggage sent before or after the journey of persons exiting or entering; imported goods for the implementation of tax-exempt investment projects.
- Persons providing transit and transshipment services.
- Customs agents.
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