Customs Declaration Dossier - What You Need to Know!

Export and import refer to the transfer of goods from one country to another. In this context, customs declaration is the initial step to carry out the export and import of goods. To facilitate and expedite the customs declaration process, exporters and importers should prepare the necessary documents as per the regulations on customs declaration documentation.

Circular 38/2015/TT-BTC specifies the customs declaration documentation for exported goods as follows:

- Export goods declaration form based on the information criteria in Appendix II issued with Circular 38. In case of using paper customs declarations, the declarant shall prepare and submit 02 original copies of the export goods declaration form according to form HQ/2015/XK in Appendix IV issued with Circular 38;- Export permit for goods requiring such permits: 01 original copy for a single export or 01 copy accompanied by the Monitoring and Deduction Sheet for multiple exports;- Notification of exemption from inspection or notification of inspection results from specialized inspection authorities as stipulated by law: 01 original copy.

If the national single-window mechanism is applied, the specialized state management agency will send the export permit, inspection results notification, and inspection exemption notification in electronic form through the National Single Window Portal. In this case, the customs declarant is not required to submit them during customs procedures.

For goods entitled to export tax exemption, the customs declarant must prepare an additional 01 copy and present the original list of tax-exempt goods accompanied by the Monitoring and Deduction Sheet that has been registered with customs authorities for cases requiring registration. If the list of tax-exempt goods is registered on the System, the customs declarant is not required to submit the list and Monitoring and Deduction Sheet but must fully declare the information criteria.

The customs declaration documentation for imported goods includes:

- Import goods declaration form based on the information criteria in Appendix II issued with this Circular. In case of using paper customs declarations, the declarant shall prepare and submit 02 original copies of the import goods declaration form according to form HQ/2015/NK in Appendix IV issued with this Circular;- 01 copy of the commercial invoice in cases where the buyer is obligated to pay the seller. In cases where the buyer purchases goods from the seller in Vietnam but the seller designates the goods to be received from abroad, the invoice issued by the seller in Vietnam must be submitted.

The customs declarant is not required to submit the commercial invoice in cases where the declarant is an enterprise granted priority status; goods are imported to execute a processing contract for a foreign trader; or imported goods do not have an invoice and the buyer is not required to pay the seller.

- 01 copy of the bill of lading or equivalent transport documents in the case of goods transported by sea, air, rail, or multimodal transport (excluding goods imported through land border gates, goods traded between bonded zones and the domestic market, goods imported by travelers as baggage). For goods imported to serve oil and gas exploration and extraction activities transported on service vessels (not commercial vessels), a cargo manifest can be submitted instead of a bill of lading;- Import permit for goods requiring such permits; import permit under tariff quota: 01 original copy for a single import or 01 copy accompanied by the Monitoring and Deduction Sheet for multiple imports (not required when applying the national single-window mechanism);- 01 original copy of the notification of exemption from inspection or notification of inspection results from specialized inspection authorities as prescribed by law (not required if applying the national single-window mechanism);- Value declaration form, submitted to the System in electronic data format or 02 original copies if declaring on a paper customs declaration;- 01 original copy of the certificate of origin of goods or electronic data equivalent.

For goods entitled to import tax exemption, the customs declarant must submit and present additional documents as follows:

- Submit 01 copy and present the original for comparison and deduction of the List of tax-exempt goods accompanied by the Monitoring and Deduction Sheet registered with customs authorities if the list of tax-exempt imported goods has not been registered on the System.- 01 copy of the goods transfer document for tax-exempt goods transferred to other tax-exempt entities.

Exported and imported goods exempt from taxes must also submit, in addition to the above documents, 01 original copy of the aid confirmation declaration issued by the financial authority and 01 copy of the sales contract or goods supply contract exempt from import tax, excise tax, and value-added tax. Furthermore, the original must be presented during the first importation at the Customs Department where import procedures are carried out for verification.

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