Instructions to complete declaration of imported goods in Vietnam

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

 Declaration of imported goods and appendix thereof

1. Instructions to complete declaration of imported goods in Vietnam 

- 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

* Declaration number, registration time: 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

* Quantity of appendices (if the shipment consists of more than one article)

- Upper right corner: Where the customs official who receives the declaration of imported 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 overseas seller who sells goods to the Vietnamese trader (according to the sale contract)

Box 2: Importer: Insert full name, address, phone number, fax number, and TIN of the importer; passport/ID number (if the importer is an individual).

Box 3: Name of the trustee/authorized person: Insert full name, address, phone number, fax number, and TIN of the trader who entrusts the importer, 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. Insert name of bonded warehouse if goods are sent to a bonded warehouse.

Box 5: Insert purpose of imported goods

Box 6: Insert number, date of the commercial invoice (if any).

Box 7: Insert number, date of issue, date of expiration of the license (if any).

Box 8: Insert date of conclusion, date of expiration (if any) of the contract or its appendices (if any).

Box 9: Bill of lading: Insert number, date of the bill of leading or an equivalent transport document issued by the carrier (if any).

Box 10: Port of loading: Insert name of the port, location where goods are loaded onto the means of transport by which they are transported to Vietnam (according to the commercial invoice or bill of lading).

Box 11: Port of discharge: Insert name of the port/checkpoint where goods are unloaded from the means of transport (according to the bill of lading or transport document). If the checkpoint/port of discharge is different from the location where goods are delivered to the declarant, the port/checkpoint of delivery will be written.

Example: In case imported goods are discharged at Hai Phong port and delivered to the consignee at Gia Thuy ICD, the declarant will write “Hai Phong/Gia Thuy”

Box 12: Means of transport: Insert name of the ship, flight number, train number, code and arrival date of the vehicle that carries goods imported into Vietnam by sea, by air, by rail, or by road respectively.

Box 13: Exporting country: Insert name of the country/territory from which goods are transported to Vietnam (the last place where goods are exported to Vietnam). Use code names of countries ISO 3166 (do not write names of countries/territories through which goods are transited).

Box 14: Specify the delivery terms agreed by the buyer and the seller in the commercial contract.

Box 15: Specify method of payment (if any) agreed in the commercial contract e.g. L/C, DA, DP, TRR, or barter, etc.

Box 16: 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 17: 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 18: Goods description: Specify goods name, specifications according to commercial contract or documents relevant to the shipment.

* If the shipment consists of more than one article:

- 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 19: Codes of goods: Insert codes of goods according to the list of exported or imported goods promulgated by the Minister of Finance. If the shipment consists of two articles or more:

- On the customs declaration: left blank.

- On the appendix: write codes of every article.

Box 20: 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. Write similarly to box 19 if there is more than one article.

Box 21: Incentive: Insert name of the C/O form issued to the shipment under a Free Trade Agreement to which Vietnam is a signatory.

Box 22: Goods quantity: Insert quantity or weight of each article in the shipment that suits the unit in box 23. Write similarly to box 19 if there is more than one article.

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. Write similarly to box 19 if there is more than one article.

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. If the commercial contract allows payment deferral and the selling price/buying price on the contract is inclusive of interest, the unit price equals (=) selling price/buying price minus (-) interest. Write similarly to box 20 if there is more than one article.

Box 25: Write value in transaction currency of each article, which equals (=) quantity (box 22) multiplied by (x) unit price in transaction currency (box 24).

* If the shipment consists of more than one article:

- 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 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.

* If the shipment consists of more than one article:

- Insert total amount of import tax payable in box “tax”

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

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. Insert amount of special excise tax payable on each article.

* Write similarly to box 26 if the shipment consists of more than one 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.

* Write similarly to box 26 if the shipment consists of more than one article.

Box 29: Value-added tax VAT:

a. Insert value subject to VAT, which equals (=) value subject to import tax plus (+)  import tax (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. Insert amount of VAT payable on each article.

* Write similarly to box 26 if the shipment consists of more than one article.

Box 30: Total amount of tax (box 26 + 27 + 28 + 29): insert total amount of import tax special excise tax, environmental protection tax, and VAT, in numbers and in words.

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;

* 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 32: Enumerate enclosures of the declaration of imported goods

Box 33: Insert date of declaration, signature, full name, position, and append a seal on the declaration

B - Completed by customs authority

Box 34: The head of the Sub-department of Customs where the customs declaration is registered writes the result of classification.

Box 35: Notes: Customs officials at various stages make notes that cannot be written in other sections such as record number, penalty decision number, etc.

Box 36: Certification by customs official who supervise imported goods.

Box 37: Summary of decision to release goods, put goods into storage, or transport goods from a checkpoint to another customs place outside the checkpoint area.

Box 38: Certification of customs clearance on the system or declaration printed by the trader.

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

Box 6, 8, 13, 14, 15

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 foreign entity to a Vietnamese entity

7. Goods of diplomatic missions, international organizations in Vietnam, and employees thereof.

8. Free-of-charge sample goods  

Box 9, 10, 11

1. Luggage beyond duty-free allowance prescribed in Article 61 of Decree 08/2015/ND-CP.

2. Goods temporarily imported for re-export, temporarily exported for re-import serving certain tasks for a certain period of time prescribed in Article 55 of DDecree 08/2015/ND-CP carried upon an individual’s entry or exit.

3. Other goods carried upon an individual’s entry or exit.

Box 15, 16, 17, 21, 26, 27, 28, 29, 30: Goods sent to bonded warehouse

2. Instructions to complete appendix of declaration of imported goods in Vietnam

- 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

Le Vy

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