Hanoi-Vietnam: Regulations to retention of documents in customs dossiers

Integrated document of Circular 38/2015 and Circular 39/2018 on customs procedures in Vietnam

What are the documents in the customs dossier to be retained?

According to Clause 6, Article 1 of Circular 39/2018/TT-BTC which adds Article 16a to Circular 38/2015/TT-BTC, the customs declarants in Vietnam must retain the following documents:

- The customs declaration;

- Export/import license or written permission for export/import issued by a competent authority in accordance with law on foreign trade regarding exports and imports under scope of management specified in the license;

- An application for inspection by specialized agency if the goods which are subject to inspection by a specialized agency are allowed by the customs authority to brought back for storage and a sampling record bearing certification of the specialized inspection agency if the goods are subject to sample-taking as prescribed in law on management and inspection by specialized agency;

- A certificate of inspection by specialized agency;

- Sales contract of exports/imports (including processing contract, outsourcing contract, lease contract, finance lease contract, repair and maintenance contract and contract addendum, relevant documentary evidence related to amendments to the contract) or equivalent documents in accordance with law on commerce and foreign trade management.

- An entrustment contract in case of entrusted export or import;

- A certificate of eligibility for export/import as prescribed in law on investment;

- Commercial invoices or equivalent documents in a case where the buyer must make payment to the seller;

- Bill of lading or other equivalent transport documents;

- Proof of origin as required in a Circular on identification of origin of exports and imports of the Minister of Finance.

- A cargo manifest, if required;

- Deliverables, catalogue, ingredient analysis, assessment certificate in connection with exports and imports (if any);

- A list of apparatus and monitoring sheet (recording the subtraction of recorded/declared import/export from the import/export quota) when declaring HS code in case of classification of composite machines or combination of machines in Chapters 84, 85 and 90 of Vietnam export and import classification nomenclature and classification of machinery and equipment, unassembled or disassembled as prescribed in Article 7 and 8 Circular No. 14/2015/TT-BTC;

- Accounting vouchers related to exports and imports as prescribed in law on accounting, including data, documentary evidence and materials in terms of warehouse discharge and warehouse entry;

- Final accounts of use of imported materials/supplies, exports and documentary evidence, materials forming the basis for preparation of final accounts; the amount of required material for each finished unit, product model design or manufacturing process, marker (a diagram of a precise arrangement of pattern pieces) (if any), the required amount for each finished export product, and documents and data in connection with processing and manufacture of export products;

- Documents involved in the inspection and customs valuation as prescribed in Circular No. 39/2015/TT-BTC;

- Other tax exemption dossier (declaration required) prescribed in Article 5 through Article 31 of the Decree No. 134/2016/ND-CP; tax reduction dossier prescribed in Article 32 of the Decree No. 134/2016/ND-CP; tax refund dossier prescribed in Article 33 through Article 37 of the Decree No. 134/2016/ND-CP, Article 129 of this Circular; customs dossier of exports and imports not subject to tax as prescribed in Article 16 of this Circular; dossiers related to write-off of taxes, late payment interest, fines; extension of tax payment, late payment interest, fines; tax arrears payment in instalments and certification of tax obligation fulfillment of imports and exports as prescribed in Articles 134, 135, 136 and 140 of this Circular;

- Notification of prior determination of HS codes, origin, customs value (if any);

- Dossiers relevant to additional declaration, declaration of repurposed goods or goods sold domestically instead of being re-exported as prescribed in Article 20 and Article 21 of this Circular;

- Dossiers related to customs procedures applied to temporarily-imports prescribed in Article 86 of this Circular and customs procedures applied to exported/imports on an all-inclusive declaration prescribed in Article 93 of this Circular;

- Other documents related to exports and imports

What are the method and duration for retention of the above documents?

According to Clause 6, Article 1 of Circular 39/2018/TT-BTC (added Clause 2, Article 16a of Circular 38/2015/TT-BTC), the method and duration for retention are regulated as follows:

- The customs declarant shall retain original copies of documents in the customs dossier prescribed in Clause 1 hereof within the duration prescribed in Point dd Clause 2 Article 18 of the Law on Customs dated June 23, 2014, and present them to customs authorities upon post-customs clearance inspections. Original copies may be made in electronic or physical form.;

- If original copies in physical form have been submitted to the customs authority, the customs declarant must retain photocopies thereof. If the original copies are made in electronic form, the customs declarant must retain electronic copies.

Anh Tu

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