Instructions to complete appendix of declaration of imported goods under the law in Vietnam

Section

Instructions

Upper left corner

Insert name of the Sub-department of Customs where the customs declaration is registered and the Sub-department of Customs at the import checkpoint.

Middle part

Appendix number (written by the declarant)

Upper right corner

* Declaration number: daily ordinal number of the declaration sorted by import purpose at each Sub-department of Customs in the following order: Number/NK/Purpose/registering unit and quantity of appendices (written by customs official)

* Purpose of imported goods is the same as that on the import declaration.

Box 18

Goods description: Specify goods name, specifications according to commercial contract or documents relevant to the shipment.

Insert notification number if declarations are sorted according to the analysis and classification results.

Box 19

Insert codes of goods according to the List of exported or imported goods promulgated by the Minister of Finance.

Box 20

Origins: Insert name of the country/territory in which goods are manufactured (according to the Certificate of Origin or relevant documents).

Box 21

Incentive: Insert name of the C/O form or self-certification of origin issued to the shipment under the Free Trade Agreements to which Vietnam is a signatory.

In case of self-certification of origin: Insert “TCN" + Abbreviated name of the Agreement (e.g. TCNATIGA for certification under ASEAN Trade in Goods Agreement).

Box 22

Goods quantity: Insert quantity or weight of each article in the shipment that suits the unit in box 23.

Box 23

Unit: Insert unit of measurement of each article (e.g. m, kg, etc.) according to the list of exported or imported goods promulgated by the Minister of Finance or depending on the transaction.

Box 24

Unit price in transaction currency: Insert price for a unit of goods (according to box 23) in the currency written in box 16 according to the commercial contract, invoice, L/C, or relevant documents.

Box 25

Write value in transaction currency of each article, which equals (=) quantity (box 22) multiplied by (x) “unit price (box 24).

Box 26

Import tax:

a. Dutiable value: Insert dutiable value of each article in VND.

b. Tax rate (%): Insert the rates with corresponding codes in box 19 according to the Tariff schedule applicable at the time of registration of the declaration.

c. Insert amount of import tax payable on each article.

Box 27

Special excise tax:  

a. Insert value subject to special excise tax, which is the sum of value subject to import tax and import tax on each article.

b. Tax rate (%): Insert the rate of special excise tax with corresponding codes according to box 19 and special excise tax schedule.

c. Tax amount: insert amount of special excise tax payable on each article.

Box 28

Environmental protection tax:

a. Insert quantity of goods subject to environmental protection tax according to the environmental protection tax schedule.

b. Insert the rate of environmental protection tax on imported tax according to environmental protection tax schedule.

c. Tax amount: insert amount of environmental protection tax payable on each article.

Box 29

Value-added tax (VAT):

a. Insert value subject to VAT, which equals (=) value of imported goods at the checkpoint (if any) plus (+) special excise tax (if any) plus (+) environmental protection tax (if any). Value subject to import tax is determined according to regulations on dutiable prices.

b. Tax rate (%): Insert the rate of VAT with corresponding codes according to box 19 and VAT schedule.

c. Tax amount: insert amount of VAT payable on each article.

Box 31

Insert goods quantity, container number if imported goods are transported in containers, including:

- Number of each container;

- Quantity of packages in each container;

- Insert weight of goods in each container and total weight of the shipment.

Box 33

Insert date of declaration, signature, full name, position, and append a seal on the declaration