Detailed Guidance on Declaring Documents in Customs Procedures

Word file guiding the declaration of documents in customs procedures

Note that the information of the type codes in the export and import declaration is implemented according to the guidelines in Official Dispatch 2765/TCHQ-GSQL, in which some common codes guided are as follows:

- Code A11 - Import for business consumption (goods cleared at the Customs Branch at the border gate): Used in cases where enterprises import goods for consumption, simple commercial business goods as prescribed in the Prime Minister's Decision about the List of goods subject to customs clearance at the import border gate; goods are raw materials for production activities or imported investment goods exempt from tax, investment goods subject to tax chosen by the enterprise to be cleared at the import border gate.

- Code A12 - Import for business production (goods cleared at a Customs Branch other than the border gate Customs Branch): Used in cases where enterprises import goods for consumption, simple commercial business goods; import of raw materials for production (excluding GC, SXXK, DNCX, and enterprises in non-tariff zones); imported investment goods exempt from tax, investment goods subject to tax cleared at a Customs Branch other than the border gate Customs Branch; domestic enterprises import business goods from non-tariff zones, DNCX, or local business imports.

- Code B11 - Export for business: Used in cases where enterprises export simple commercial business goods abroad or export to non-tariff zones, DNCX under the sales contract and cases of exercising export business rights of foreign-invested enterprises (including business rights of DNCX).

See detailed guidance content in the word file guiding the declaration of documents in customs procedures.

Duy Thinh

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE