Recently, Circular 39/2018/TT-BTC was issued by the Ministry of Finance on April 20, 2018, amending and supplementing certain provisions of Circular 38/2015/TT-BTC, which stipulates procedures for customs; inspection and supervision of exported and imported goods.
Customs documents for imported goods include:
- Customs declaration according to information criteria- Commercial invoice or documents of equivalent value in case the buyer has to pay the seller: 01 copy- Imported goods for the purpose of fulfilling a processing contract for a foreign trader;- Imported goods without an invoice and the buyer does not have to pay the seller, the customs declarant declares the customs value.- Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, or multimodal transport as prescribed by law: 01 copy.- List of forestry products for imported raw timber: 01 original.- Import license or import permit from a competent authority as prescribed by the law on foreign trade and commerce for goods requiring an import license; Import license according to quota or written notification for allocation of import quota rights:- If imported once: 01 original;- If imported multiple times: 01 original when importing for the first time.- Certificate of specialized inspection: 01 original.- Documents proving that the organization or individual meets the conditions for importing goods as prescribed by the law on investment: submit 01 copy when carrying out import procedures for the first shipment;- Valuation declaration: The customs declarant declares the valuation declaration according to the form and submits it to the System in the form of electronic data or submits 02 originals to the customs authority in the case of paper customs declaration.- Certificate of origin of goods.- List of machinery and equipment: 01 copy and present the original list of machinery and equipment for comparison along with the follow-up monitoring sheet in case of multiple imports.- Entrusted contract: 01 copy.- Sales contract for schools, research institutes, or supply contracts for goods or service contracts for specialized teaching, research, and scientific experiment equipment and tools in cases where imported goods are applied a value-added tax rate of 5%: 01 copy.
Circular 39/2018/TT-BTC effective from June 5, 2018.
- Thanh Lam -
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | [email protected] |