Vietnam: Customs dossiers applied to goods exported and imported through international express delivery service

16:45, 03/02/2015

Recently, the Ministry of Finance of Vietnam issued Circular No. 191/2015/TT-BTC providing for customs procedures for goods that are imported, transited through international express delivery service.

Customs dossiers applied to goods exported, imported, transited through international express delivery service (hereinafter referred to as goods) are specified as follows:

1. A customs dossier for imported goods being non-commercial documents/invoices and exported goods being non-commercial documents/invoices includes the manifest and a non-commercial document/invoice declaration (hereinafter referred to as the document/invoice declaration).

2. A customs dossier applicable to imported goods eligible for tax exemption and exported goods assessed at under VND 5,000,000 and are not subject to export tax shall include:

- A declaration of low-value imported goods or a declaration of low-value exported goods;

- The bill of lading (only applicable to imported goods, excluding goods imported by road vehicles);

- Commercial invoices (if any).

3. Customs dossiers for goods other than the above-mentioned cases are provided for in Article 16 of Circular No. 38/2015/TT-BTC of the Ministry of Finance of Vietnam.

View more details at Circular No. 191/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2016.

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