Instructions to complete declaration of exported goods in Vietnam

The declaration of exported goods in Vietnam is specified in Appendix IV issued attached Circular 38/2015/TT-BTC on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods. Below are instructions to complete declaration of exported goods in Vietnam.

Instructions to complete declaration of exported goods in Vietnam

Instructions to complete declaration of exported goods in Vietnam (Internet image)

 Declaration of exported goods and appendix thereof

1. Instructions to complete declaration of exported goods 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 export checkpoint.

Middle part

* Declaration number, registration time: ordinal number of the declaration sorted by export purpose at each Sub-department of Customs in the following order: Number/XK/Purpose/registering unit and quantity of appendices

* Quantity of appendices (if the shipment consists of 4 articles or more)

Upper right corner

Where the customs official who receives the declaration of exported goods appends his signatures and seal.

A –Completed by declarant

Box 1

Exporter: Insert full name, address, phone number, fax number, and code (if any) of the Vietnamese trader who sells goods to the overseas buyer (according to the sale contract); ID/passport number (if the exporter is an individual).

Box 2

Importer: Insert full name, address, phone number, fax number, and code (if any) of the importer.

Box 3

Name of the trustee/authorized person: Insert full name, address, phone number, fax number, and TIN of the trader who entrusts the exporter, or full name, address, phone number, fax number, and TIN or the authorized declarant; passport/ID number (if the authorized declarant is an individual).

Box 4

Customs broker: Insert full name, address, phone number, fax number, and TIN of the customs broker; number and date of the customs brokerage contract.

Box 5

Insert purpose of exported goods.

Box 6

Insert numbers, dates of issue, dates of expiration of licenses for goods export (if any).

Box 7

Insert date of conclusion, date of expiration (if any) of the contract or its appendices (if any).

Box 8

Insert number, date of the commercial invoice (if any).

Box 9

Checkpoint of export: Insert name of the port, location (agreed in the commercial contract) where goods are loaded onto the means of transport for export.

Box 10

Importing country: Insert name of the country/territory of destination at the time of export, except for those through which goods are transited. Codes of countries are prescribed in ISO 3166.

Box 11

Specify the delivery terms agreed by the buyer and the seller in the commercial contract.

Box 12

Specify method of payment (if any) agreed in the commercial contract e.g. L/C, DA, DP, TRR, or barter, etc.

Box 13

Insert code of payment currency agreed in the commercial contract. Currency codes are specified by ISO 4217 e.g. USD stands for US dollars

Box 14

Insert exchange rates between payment currency and VND to calculate tax (in accordance with regulations applicable at the time of registration of customs declaration) in VND (if any)

Box 15

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

* If the shipment consists of 4 articles or more:

- On the customs declaration: “See appendix”.

- On the appendix: Specify name, specification, and quality of each article.

* If a code is applied to a shipment which consists of multiple parts or articles (e.g. integrated equipment), the declarant shall write the name of the shipment on the declaration and make a manifest (not declaring on the appendix).

Box 16

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

* If the shipment consists of 4 articles or more:

- On the customs declaration: left blank.

- On the appendix: write codes of every article.

Box 17

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

* Write similarly to box 16 if there 4 articles or more.

Box 18

Goods quantity: Insert quantity or weight of each article in the shipment that suits the unit in box 19.

* Write similarly to box 16 if there 4 articles or more.

Box 19

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.

* Write similarly to box 16 if there 4 articles or more.

Box 20

Unit price in transaction currency: Insert price for a unit of goods in the currency written in box 13 according to the commercial contract, invoice, L/C, or relevant documents.

* Write similarly to box 16 if there 4 articles or more.

Box 21

Write value in transaction currency of each article, which equals (=) quantity (box 18) multiplied by (x) unit price (box 20).

* If the shipment consists of 4 articles or more:

- On the customs declaration: Write total value in transaction currency of articles declared on the appendix.

- On the appendix: Write value in transaction currency of each article.

Box 22

Export tax:

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

b. Tax rate (%): Insert tax rate corresponding to the code in box 16 according to the Export tariff schedule.

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

* If the shipment consists of 4 articles or more:

- Insert total amount of export tax payable in box “Total”

- Insert dutiable value, tax rate, and tax payable on each article.

Box 23

Other revenues:

- Value of other revenues.

- Ratio (%) of other revenues

- Amount of other revenues

* Write similarly to box 22 if there 4 articles or more.

Box 24

Total amount of tax and other revenues (box 22 + 23): insert total amount of export tax and other revenues, in numbers and in words.

Box 25

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

- Number of each container;

- Quantity of packages in each container;

- Weight of goods in each container and total weight of the shipment;

- Packing location (where exported goods are put into containers);

* If there are 4 containers or more, specific information will be written on the Appendix of the customs declaration instead of the customs declaration.

Box 26

Enumerate enclosures of the declaration of exported goods

Box 27

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

B. Completed by customs authority

Box 28

The head of the Sub-department of Customs where the customs declaration is registered writes the result of classification.

Box 29

Notes: Customs officials at various stages make notes that cannot be written in other sections such as record number, penalty decision number, etc.

Box 30

Certification of customs clearance on the system or declaration printed by the trader.

Box 31

Certification by customs official who supervise exported goods.

C. Goods in the right column are not required to be enumerate in the boxes in the left column

Box: 7, 8, 9, 10, 11, 12

1. Personal belongings

2. Checked luggage

3. Means of transport of goods temporarily imported for re-export

4. Goods temporarily imported for re-export, temporarily exported for re-import serving certain tasks for a certain period of time.

5. Goods temporarily imported for re-export, temporarily exported for re-import for repair.

6. Goods gifted by a Vietnamese entity to an overseas entity.

2. Instructions to complete appendix of declaration of exported goods 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 export checkpoint.

Middle part

Appendix number (written by the declarant)

Upper right corner

Declaration number: daily ordinal number of the declaration sorted by export purpose at each Sub-department of Customs in the following order: Number/XK/Purpose/registering unit (written by customs official)  

Purpose of exported goods is the same as that on the export declaration.

Box 15

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

Box 16

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

Box 17

Origins: Insert name of the country/territory in which goods are manufactured (according to the Certificate of Origin or relevant documents). Codes of countries are prescribed in ISO 3166.

Box 18

Goods quantity: Insert quantity or weight of each article in the shipment that suits the unit in box 19.

Box 19

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 20

Unit price in transaction currency: Insert price for a unit of goods in the currency written in box 13 according to the commercial contract, invoice, L/C, or relevant documents.

Box 21

Write value in transaction currency of each article, which equals (=) quantity (box 18) multiplied by (x) unit price (box 20).

Box 22

Export tax:

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

b. Tax rate (%): Insert export tax rate corresponding to the code in box 16 according to the Export tariff schedule.

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

Box 23

Other revenues:

- Value of other revenues.

- Ratio (%) of other revenues

- Amount of other revenues

Box 25

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

- Number of each container;

- Quantity of packages in each container;

- Weight of goods in each container and total weight of the shipment;

- Packing location (where exported goods are put into containers);

Box 27

Date of declaration, signature, full name, position, and seal of declarant.

 

Box 4

Signature and seal of the customs official who carry out physical inspection of goods (using scanner, scale, other devices)

Signature and seal of the customs official who carry out physical inspection of goods

Box 5

Opinion, signature, and seal of Head of Sub-department of Customs

Opinion, signature, and seal of Head of Sub-department of Customs

Le Vy

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