Custom IN HANOI, VIETNAM

Compilation of Documents and Guidelines for Customs Procedures under Circular 39

10:12, 11/07/2024

To assist our members in easily performing customs procedures in accordance with Circular 39/2018/TT-BTC, Legal Assistant shares with everyone the latest documents and materials guiding the customs procedures as stipulated in this document.

Members who are interested can download the complete set of documents and materials below.

Documents and instructional materials on customs procedures according to Circular 39/2018/TT-BTC

Documents

- Consolidated file of Circular 39/2018/TT-BTC and Circular 38/2015/TT-BTC on customs procedures;- Decision 1921/QD-TCHQ on promulgating the process of goods classification, applying tax rates for exported and imported goods;- Decision 1919/QD-TCHQ on promulgating the process of tax exemption, tax reduction, tax refund, non-collection of tax, and handling of overpaid tax for exported and imported goods;- Decision 1810/QD-TCHQ on promulgating the process of inspection, consultation, and determination of customs value for exported and imported goods during customs procedures;- Official Dispatch 3899/TCHQ-GSQL on addressing issues in Decree 59/2018/ND-CP and Circular 39/2018/TT-BTC.

Materials

- Instructions for customs declaration according to Circular 39/2018/TT-BTC on ECUS software;- Introduction of new contents of Circular 39/2018/TT-BTC.

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