Circular 39/2018/TT-BTC has been promulgated by the Ministry of Finance to amend and supplement certain provisions of Circular 38/2015/TT-BTC which stipulates customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.
According to the new regulations, the customs dossier for exported goods includes:
- Customs declaration according to information criteria- Commercial invoice or equivalent document in case the buyer has to pay the seller: 01 photocopy;- List of forest products for exported raw wood as regulated by the Ministry of Agriculture and Rural Development: 01 original copy;- Export license or written permission for export issued by the competent authority according to the law on foreign trade management for exported goods subject to license management:- If exported once: 01 original copy;- If exported multiple times: 01 original copy upon the first export.- Notification of exemption from inspection or notification of the results of specialized inspection or other documentation as prescribed by the law on management and specialized inspection: 01 original copy.- Documentation proving that the organization or individual is eligible to export goods: submit 01 photocopy when handling export procedures for the first shipment;- Contract of delegation: 01 photocopy for cases of delegated exports of goods subject to export license, specialized inspection certificate, or documents proving the organization or individual is eligible to export goods, with the delegatee using the license or confirmation document of the delegator.
Refer to the customs dossier for duty-free export and import goods at Circular 39/2018/TT-BTC effective from June 05, 2018.
- Thanh Lam -
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | [email protected] |