Guidelines for the Implementation of Customs Clearance Procedures for Export and Import Goods

Le Hai

10:07, 11/07/2024

On June 28, 2018, the General Department of Customs issued Decision No. 1920/QD-TCHQ regarding the issuance of the Handbook on Procedures for Customs Clearance of Export and Import Goods (at the level of Customs Branch).

Issued along with Decision 1920 is the Customs Clearance Procedure Handbook, which includes two skills necessary for carrying out customs clearance procedures for import and export goods, consisting of:

- Skills in inspection, consultation, and determination of taxable value for import and export goods;- Skills in classification of goods and application of tax rates for import and export goods.

The content of the Handbook outlines the necessary knowledge, relevant documents, and step-by-step procedures for each skill.

For detailed instructions, refer to Decision 1920/QD-TCHQ, effective from July 13, 2018.

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