Vietnam: Customs documentation submitted to import postal items

According to Circular No. 49/2015/TT-BTC of the Ministry of Finance of Vietnam, customs documentation submitted to import postal items shall include:

- Import customs declaration including information inputs stipulated in the Appendix II issued together with Circular No. 38/2015/TT-BTC;

- Commercial invoice (if any): 01 copy;

- Bill of lading. If the bill of lading is not available, the customs declarant uses package or parcel codes for customs declaration or submit the list of packages or parcels compiled by the enterprise: 01 copy;

In addition, customs documentation also includes other papers, depending on each specific case according to the provisions of law:

- Notice of importing packages or parcels required to submit import permits; notice of customs inspection exemption or notice of customs inspection result of the specialized inspection agency in accordance with laws: 01 original;

- As for packages or parcels required to have customs valuation declaration as stipulated by the Ministry of Finance, the customs declarant must prepare and send the electronic customs valuation declaration to the customs electronic data processing system (hereinafter referred to as the system), or submit 02 original paper-based customs valuation declarations to the customs authority by completing the customs valuation declaration form issued together with the Circular of the Ministry of Finance on import or export customs valuation.

- Customs declaration completed by competent authorities for imported aids: 01 original;  

- Notice, decision or agreement for postal gifts or donations owned by enterprises, organizations or agencies: 01 duplicate copy;  

- Documents confirming the origin of commodities in accordance with regulations laid down at Point g, Clause 2 Article 16 of the Circular No. 38/2015/TT-BTC of the Ministry of Finance: 01 original copy;

- Registration certificate of entitlements to import or export held by foreign merchants who are not in Vietnam and issued by the Ministry of Industry and Trade, or investment certificate in which competent authorities confirm that foreign-invested enterprises are granted the entitlements to export or import business: 01 duplicate copy.

View more details at Circular No. 49/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from May 29, 2015.

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