Customs procedures in Vietnam in 2019 (Part 5): Summary of documents required to be included in the customs dossier

DOWNLOAD Summary of documents required to be included in the customs dossier

I. Customs dossier of exports

According to Clause 1 Article 16 of Circular No. 38/2015/TT-BTC amended by Clause 5 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam, a customs dossier of exports consists of: 

1. A customs declaration

If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP amended by Clause 2 Article 1 of Decree No. 59/2018/NĐ-CP, the declarant shall complete and submit 02 original copies of form No. HQ/2015/NK;

2. Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy;

3. A statement of raw timber for export (if any) as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;

4. The export license or a document permitting the export issued by a foreign trade authority if required:

+ In case of single shipment: 01 original copy;

+ In case of partial shipments: 01 original copy for the first consignment;

5. A notice of exemption from inspection or inspection result or an equivalent document (hereinafter referred to as “inspection certificate”): 01 original copy.

+ If corresponding regulations of law permits submission of photocopies or does not specify whether the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

+ If the inspection certificate is used multiple times during its effective period, the declarant shall only submit it 01 time to the Sub-department of Customs where procedures for export of the first consignment are followed;

6. The certificate of eligibility to export prescribed by investment law: 01 photocopy while following procedures for export of the first consignment;

7. 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;

II. Customs dossier of imports

According to Clause 2 Article 16 of Circular No. 38/2015/TT-BTC amended by Clause 5 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam, a customs dossier of imports consists of:

1. A customs declaration

If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 08/2015/ND-CP amended by Clause 2 Article 1 of Decree No. 59/2018/NĐ-CP, the declarant shall complete and submit 02 original copies of form No. HQ/2015/NK;

2. Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy.

If the goods owner buys the goods from a seller in Vietnam and is instructed by the seller to receive goods overseas, the customs authority shall accept the invoice issued by the seller in Vietnam to the goods owner.

The declarant is not required to submit the commercial invoice in the following cases:

+ Goods are imported to execute a processing contract with a foreign trader;

+ Goods are imported without invoices and the buyer is not required to pay the seller. In this case, the declarant shall declare the customs value in accordance with Circular No. 38/2015/TT-BTC.

3. 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.

With regard to imports serving petroleum exploration and extraction transported on service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading;

4. A statement of imported raw timber (if any) as prescribed by the Ministry of Agriculture and Rural Development: 01 original copy;

5. 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:

+ If partial shipments are not permitted: 01 original copy;

+ If partial shipments are permitted: 01 original copy for the first consignment;

6. Inspection certificate: 01 original copy.

If applicable law permits submission of photocopies or does not specify whether the original copy or photocopy has to be submitted, the declarant may submit a photocopy.

If the inspection certificate is used multiple times during its effective period, the declarant shall only submit it 01 time to the Sub-department of Customs where procedures for import of the first consignment are followed;

7. The certificate of eligibility to import prescribed by investment law: 01 photocopy while following procedures for import of the first consignment;

8. 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. 39/2018/TT-BTC;

9. Documents certifying goods origins specified in Circulars of the Minister of Finance on determination of origins of exports and imports;

10. 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;

11. 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;

12. 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.

III. Customs dossiers of exports/imports not subject to tax

View detailed documents of dossiers in the File attached to this article.

IV. Customs dossier of duty-free goods

View detailed documents of dossiers in the File attached to this article.

V. Customs dossier in case of tax reduction

View detailed documents of dossiers in the File attached to this article.

VI. Customs dossier in case of tax cancellation

View detailed documents of dossiers in the File attached to this article.

Nguyen Trinh

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