Customs Declarations Must Be Retained for a Period of 5 Years at the Border Gate

The archiving of the Customs Declaration Form (Customs-keeping part) is regulated as follows:

Firstly, the border-gate Customs Sub-department organizes the storage of the Customs Declaration Forms declared by the exit and entry persons according to each transportation trip carrying the exit and entry persons and daily. Each trip within a day (after 24 hours it is counted for the next day), all Customs Declaration Forms and related documents are placed in separate file bags, and the file bag is clearly labeled with the total number of Customs Declaration Forms, date, and the handover from the exit-entry procedure unit to the storage unit of the border-gate Customs Sub-department. The file storage unit organizes the storage accordingly.

Secondly, the file bag used to store the Customs Declaration Forms and related documents is uniformly printed and issued by the General Department of Customs according to the attached sample. The file bag is designed in envelope form, made of hard paper board, A4 paper size, and the printed content on the bag is specifically guided in Appendix No. 03 issued with this Circular. Each file bag mentioned above is used to contain the Customs Declaration Forms for one transportation trip for exit and entry.

Thirdly, the Customs Declaration Form is stored for a period of 5 years at the border gate, after which it is handled according to the provisions of the law.

Fourthly, copies of the Customs Declaration Form are kept.

See detailed regulations on copying the customs declaration part in Clause 4, Article 10 of Circular 120/2015/TT-BTC.

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