What does the "standard" customs dossier include?

1. Customs Documentation

According to Article 24 of the 2014 Customs Law, customs documentation includes:

- Customs declaration form or documents replacing the customs declaration form;- Relevant documents.

Depending on each case, the customs declarant must submit or present the sales contract, commercial invoice, transport documents, certificate of origin, export/import licenses, inspection result or specialized inspection exemption notification, and other documents related to the goods as required by relevant laws.

Documents that are part of the customs documentation can be either paper documents or electronic documents. Electronic documents must ensure integrity and formatting according to the legal provisions on electronic transactions.

The customs documentation is submitted and presented to the customs authority at the customs office.

In cases where the national single-window mechanism is applied, specialized state management agencies send export/import licenses, inspection results, or specialized inspection exemption notifications in electronic form through the integrated information system.

The Minister of Finance prescribes the customs declaration form, the use of the customs declaration form and documents replacing the customs declaration form, and the cases requiring submission or presentation of relevant documents as stipulated in Clause 1, Article 24 of the 2014 Customs Law.

2. Deadline for Submitting Customs Documentation

Based on the contents of Article 25 of the 2014 Customs Law, the deadline for submitting customs documentation is stipulated as follows:

- For exported goods, submission is after the goods have been assembled at the location notified by the customs declarant and no later than 4 hours before the means of transport departs; for exported goods sent by express delivery services, submission is no later than 2 hours before the means of transport departs;- For imported goods, submission is before the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate;- The deadline for submitting the customs declaration for means of transport is as per the provisions in Clause 2, Article 69 of the 2014 Customs Law.

The customs declaration is valid for customs procedures for 15 days from the date of registration.

The deadline for submitting relevant documents that are part of the customs documentation is stipulated as follows:

- In case of electronic customs declaration, when the customs authority conducts an examination of the customs documentation or an actual inspection of the goods, the customs declarant submits the paper documents that are part of the customs documentation, except for those already available in the national single-window information system;- In case of paper customs declaration, the customs declarant must submit or present the relevant documents when registering the customs declaration.

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