Customs procedures

Customs procedures for goods export and import trade

Goods export and import trade, including:
Goods exported or imported by commercial contracts;
Goods exported or imported in the form of temporary import for re-export;
Goods exported or imported in the form of transshipment
Goods exported or imported by the import of raw materials for the production of export goods;
Goods exported or imported to make contracts with foreign traders;
Goods exported or imported for the implementation of investment projects;
Export of goods, import export business in the form of the border;
Goods exported or imported for commercial purposes of the organization but are not traders (no tax code / export), of the individual;
Goods export and import of export-processing enterprises;
Goods brought into the bonded warehouse;
Goods temporarily imported for re-export or temporarily exported for re-import for participation in fairs and exhibitions;
Goods temporarily imported for re-export or temporarily exported for re-import of machinery and equipment, transport means for construction, for construction, for investment projects, property to rent, for rent .
SUBJECT TO CUSTOMS PROCEDURE
Goods export, import or transit; materials on transport means on exit, entry or transit; foreign exchange, money Viet Nam, precious metals, gems, cultural products, relics, postal parcels export and import; luggage of people on exit and entry; other articles of export, import, transit or stored in the area of ​​operation of the customs authorities.
Means of transport by road, rail, air, sea, river entry, exit, transit, transport.

CUSTOMS PROCEDURES
Fill in and submit the customs declaration; submit, produce documents of the customs dossiers;
Bringing goods and means of transport to the location specified for the physical inspection of goods, means of transport;
Pay taxes and fulfill other financial obligations in accordance with the law.
Customs procedures, the customs declaration submitted to the customs authorities the customs dossier consists of the following documents:
For exports:
Customs declaration: 02 original
         In specific cases below, the customs records added the following documents:
Where the goods are of various kinds or heterogeneous packing: A detailed list of goods: 01 original and 01 copies;
Case must be licensed for export under the provisions of the law: the export license of the competent State management agencies: 01 (original if once or export copies when multiple export and must produce the original for comparison);
For exports by type of import of raw materials for the production of export goods: The material the use of code: 01 original (payable only once when exporting);
Other documents in accordance with the relevant laws must have: 01
For imported goods:
Customs declaration: 02 original
HIA sales contracts or papers of equivalent legal validity of the contract: 01 copies (except for goods specified in points 5, 7 and 8, Section I, Part B);
Commercial invoice (other than goods referred to in point 8, Section I, Part B): 01 original and 01 copies;
Bill of lading (other than goods referred to in point 7, Section I, Part B): 01 copies from the original or a copy of the bill of lading with the word copy;
         In specific cases below, the customs records added the following documents:
Where the goods are of various kinds or heterogeneous packing detailed list of goods: 01 original and 01 copies;
In case of imported goods subject to state inspection for quality: state registration papers to check the quality of goods or written notice of exemption from state quality inspection by competent state management agencies grant 01 originals;
Where goods are released on the basis of the assessment results: Certificate of Inspection: 01 original.
Where goods subject to declaration value declaration: declaration of the value of imports: 01 originals;
Where imported goods must be licensed under the provisions of the law: Import License of the State management agencies in charge: 01 (originals if enter khaumot time import or copy multiple times and must produce the original for comparison);
Where goods owners request the preferential import tax rates in particular: Certificate of Origin (C / O): 01 original and 01 copies of the first three.
If the imported goods with a total value of shipments (FOB) does not exceed $ 200, not submit or C / O;
Other documents in accordance with the relevant legislation must be: 01.
LOCATION OF CUSTOMS PROCEDURE
Location customs border gate customs offices, customs offices outside the gate.
In case of necessity, the actual inspection of goods export and import can be done in other places by the General Department of Customs.

Regulations detailed at:
Decision 927/QD-TCHQ May 25, 2006 on viecban of customs procedures for goods export and import gate transfer
Customs Law
Customs Law Amendment
Decree 154/2005/ND-CP detailing a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision
Circular 112/2005/TT-BTC Guide customs procedures, customs inspection and supervision