This continues to be one of the notable contents in the Draft Decree on customs management for goods imported and exported through e-commerce, expected to take effect in 2021.
Article table of contents
Customs Dossier for Export-Import Goods Transacted via E-commerce - Illustrative Image
Specifically, Article 12 of this Draft details the customs dossier when handling customs procedures for export and import goods transacted via e-commerce as follows:
1. Customs dossier for goods falling under the provisions specified in Clause 1, Clause 2, Article 20 of this Decree:
- Customs declaration issued by the Ministry of Finance;
- Information about the order on the System.
2. Customs dossier for export goods not falling under the provisions in Clause 1, Clause 2, Article 20 of this Decree:
- Customs declaration issued by the Ministry of Finance;
- Information about the order on the System;
- Commercial invoice or equivalent documents: 01 photocopy;
- Export permit or official written approval for export from the competent authority according to the laws on foreign trade management for goods subject to permit-based management.
The customs declarant must present and submit to the customs authority as prescribed by specialized laws:
+ If exporting once: 01 original copy;
+ If exporting multiple times: 01 original copy during the first export.
In case specialized laws do not require the customs declarant to submit the original paper permit to the customs authority, the original must be presented for cross-checking.
- Notice of exemption from inspection or notice of results of specialized inspection or other documents as prescribed by the laws on specialized management and inspection: 01 original copy.
In cases where specialized laws require submission of photocopies or do not specify original or photocopies, the customs declarant is allowed to submit photocopies.
In case the Certificate of specialized inspection is used multiple times within the validity period of the Certificate, the customs declarant only submits it once to the Customs Sub-department where the procedures for the first export shipment are carried out;
- Documents proving that the organization or individual is eligible to export goods as per the laws on investment: submit 01 photocopy when handling procedures for the first export shipment;
- Entrustment contract: 01 photocopy in case of entrusted export of goods subject to an export license, specialized inspection certificates, or documents proving that the organization or individual is eligible to export goods as per the laws on investment, which are used by the trustee with the license or confirmation documents of the entrusting party;
Documents specified in points c, d, dd of this clause, if sent by the specialized inspection agency, state management agency in electronic form via the National Single Window Portal as prescribed by the laws on the National Single Window, do not need to be submitted when handling customs procedures.
3. Customs dossier for import goods not falling under the provisions in Clause 1, Clause 2, Article 20 of this Decree:
- Customs declaration issued by the Ministry of Finance;
- Information about the order on the System;
- Commercial invoice or equivalent documents: 01 photocopy.
In cases where the owner purchases goods from a seller in Vietnam but is instructed to receive goods from abroad, the customs authority accepts the invoice issued by the Vietnamese seller to the owner.
- Bill of lading or other equivalent transport documents for goods transported by sea, air, rail, inland waterway, or multimodal transport as prescribed by law (except for imported goods through land border gates, goods traded between tax-free zones and the domestic market, imported goods carried by entrants as luggage): 01 photocopy.
- Import permit or official written approval for import from the competent authority as prescribed by laws on foreign trade and commerce for goods requiring an import permit; Import permit according to quotas or written notice of tariff quota usage rights.
The customs declarant must present and submit to the customs authority as prescribed by specialized laws:
+ If importing once: 01 original copy;
+ If importing multiple times: 01 original copy during the first import.
In case specialized laws do not require the customs declarant to submit the original paper permit to the customs authority, the original must be presented for cross-checking.
- Certificate of specialized inspection: 01 original copy.
In cases where specialized laws require submission of photocopies or do not specify original or photocopies, the customs declarant is allowed to submit photocopies.
In case the Certificate of specialized inspection is used multiple times within the validity period of the Certificate, the customs declarant only submits it once to the Customs Sub-department where the procedures for the first import shipment are carried out;
- Documents proving that the organization or individual is eligible to import goods as per the laws on investment: submit 01 photocopy when handling procedures for the first import shipment;
- Documents certifying the origin of goods as stipulated in the Circular of the Minister of Finance on determining the origin of export-import goods;
- Entrustment contract: 01 photocopy in case of entrusted import of goods requiring an import permit, specialized inspection certificates, or documents proving that the organization or individual is eligible to import goods as per the laws on investment, specialized management and inspection laws, foreign trade management laws, which are used by the trustee with the license or confirmation documents of the entrusting party;
- Sales contract for schools, research institutes, or contract for supplying goods or services for specialized equipment for teaching, research, scientific experiments in cases where imported goods are subject to a 5% VAT rate as prescribed by the Law on Value-Added Tax: 01 photocopy.
Documents specified in points dd, e, g, h of this clause, if sent by the specialized inspection agency, state management agency in electronic form via the National Single Window Portal or the competent agency in the exporting country in electronic form via the ASEAN Single Window or the exchange portal with other countries as prescribed by the international agreements to which Vietnam is a member, do not need to be submitted when handling customs procedures.
Note: For other documents related to export-import goods, the customs declarant must retain them as prescribed by the Law on Customs regarding customs dossiers; they do not need to be submitted or presented to the customs authority during customs procedures.
See more details on other contents of the Draft Decree on customs management for export-import goods transacted via e-commerce HERE.
Nguyen Trinh
