What is customs document? What is the time limit for submission of customs documents in Vietnam?

What is customs document?

Pursuant to the provisions of Article 24 of the Law on Customs 2014, a customs document comprises:

- A customs declaration or documentary evidence in substitution;

- Relevant documentary evidence.

As the cases maybe, a customs declarant shall submit sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documentary evidence related to goods as prescribed by corresponding regulations of law.

Documents in customs documents may be paper or electronic documents. Electronic documents must ensure the integrity and format prescribed in regulations of law on e-transactions.

Customs documents shall be submitted to customs authorities at their head offices.

In case of application of the national single-window mechanism, specialized regulatory bodies shall send import or export permits and notices of specialized inspection results or exemption from specialized inspection in the electronic form via the integrated communication system.

What is customs document? What is the time limit for submission of customs documents in Vietnam? (Internet image)

 What is the time limit for submission of customs documents in Vietnam? 

Pursuant to the provisions of Article 25 of the Law on Customs 2014, the time limit for submission of customs documents is prescribed as follows:

- After goods are transported to places notified by customs declarants and at least 4 hours before the exit of vehicle regarding to exported goods; at least 2 hours before the exit of vehicle regarding exported goods delivered by express delivery services;

- Before goods arrive at border checkpoints or within 30 days after goods arrive at border checkpoints regarding to imported goods;

- As prescribed in Clause 2, Article 69 of the Law on Customs 2014.

Customs declarations are valid for customs formalities within 15 days from the day on which they are registered.

The time limit for submission of relevant documents in customs documents:

- Regarding to e-customs declaration, when customs authorities conduct examination of customs documents and physical inspection of goods, customs declarants shall submit paper documents in customs documents, except documents which are already available in the national single- window communication system;

- Regarding to paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.

Mai Thanh Loi

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