Location for Customs Declaration Registration

Le Hai

15:03, 11/07/2024

On March 25, 2015, the Ministry of Finance issued Circular 38/2015/TT-BTC stipulating customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.

The place for customs declaration registration is stipulated as follows:

- Export goods are registered for customs declaration at the Sub-Department of Customs where the enterprise's headquarters or manufacturing facility is located, or at the Sub-Department of Customs where the export goods are consolidated, or at the border-gate Sub-Department of Customs where the goods are exported.- Import goods are registered for customs declaration at the headquarters of the border-gate Sub-Department of Customs managing the storage location of goods, the destination port recorded on the bill of lading, the transportation contract, or at the inland Sub-Department of Customs where the enterprise's headquarters is located or where the goods are transported to.- For export and import goods under certain specific types, the registration place for customs declaration is implemented according to the corresponding type as stipulated in Decree 08/2015/ND-CP and guided in Circular 38.

For more details, see Circular 38/2015/TT-BTC, effective from April 1, 2015.

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