Preparing complete customs documentation is a crucial step to ensure the smooth clearance of goods. However, the requirements for documentation and procedures can vary depending on the type of goods. To understand the regulations regarding the entities and documents required for importing and exporting goods through customs, let’s explore the following things from Savills Industrial.
What documents are required for customs documentation?
According to Clause 8, Article 4 of the 2014 Customs Law, the necessary customs documents include the following:
– Customs declaration form
– Commercial invoice
– Transportation documents/bill of lading
– Import license/other equivalent documents
– Certification of specialized inspection or equivalent documents
– Value declaration form
– Documents proving the identity of individuals/entities
– List of goods/equipment needing customs clearance
– Authorization contract (if applicable)
Who Needs to Complete Customs Procedures?
The regulations regarding entities required to prepare customs documentation are outlined in Article 6 of Decree 08/2015/ND-CP and amended in Clause 4, Article 1 of Decree 59/2018/ND-CP. Specifically, the following cases require customs documentation:
Types of Goods & Items Include:
– Precious stones or metals, gold
– Goods for import/export or in transit
– Cash in VND or foreign currency
– Artifacts/antiques/treasures
– Luggage of individuals entering/leaving the country
– Other items
Types of Transport Include:
– Road vehicles
– Rail transport
– Air transport
– Water transport
– Inland waterway transport
– River transport
Updates on customs clearance requirements
Regulations for Preparing Customs Documentation
The customs documentation required can depend on the type of goods needing clearance. Specifically, Article 16 of Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC) states the following:
For Imported Goods
– The customs documentation for importation must use the customs declaration form as specified in Form 01, Appendix II, of Circular 39/2018/TT-BTC.
– 01 copy of the relevant documents/commercial invoice if the buyer must pay the seller.
– 01 copy of the transportation document/bill of lading if the imported goods are transported by air, sea, or rail.
– 01 original forest product inventory if importing wood according to regulations.
– 01 original specialized inspection certification.
– An import permit/equivalent document issued by the competent authority.
– 01 copy of documents proving the individual/entity’s eligibility to import goods.
– 02 originals of the value declaration form (one electronic and one paper).
– 01 copy of the authorization contract/equivalent documents if the goods are imported under authorization.
For Exported Goods
– The customs documentation for export must use the customs declaration form as specified in Form 02, Appendix II, of Circular 39/2018/TT-BTC.
– 01 copy of the relevant documents/commercial invoice if the buyer must pay the seller.
– 01 forest product inventory is required if exporting wood materials.
– 01 export permit/equivalent documents issued by the competent authority.
– A notification of the results of specialized inspections or an exemption notice/equivalent document.
– 01 copy of documents proving the individual/entity’s eligibility to export goods.
– 01 copy of the authorization contract/equivalent documents if the goods are exported under authorisation.
Export procedures regulations
For Goods Exempt from Tax
In addition to the customs documentation required as per the guidelines above, if the goods being cleared are on the tax-exempt list, additional documents must be provided:
Goods received as non-refundable aid from abroad or humanitarian aid must include:
– 01 copy of the supply contract if the individual/entity won the bid for importation.
– 01 copy of the authorisation contract for imports if the goods fall under the authorisation category.
– 01 original confirmation from the Ministry of Finance or equivalent documents if the aid goods are from the central government budget.
– 01 original confirmation from the Department of Finance if the aid goods are from local government budget sources.
For ODA Project Goods, required documents include:
– 01 copy of the decision assigning project management responsibilities from the governing body or the ODA project approval from the relevant authority.
– 01 copy of the list of aid goods prepared by the project executing agency.
– 01 copy of the supply contract for the project goods.
For non-taxable equipment or machinery that cannot be produced domestically and must be imported, the following documents are needed:
– 01 copy of the supply contract according to bidding results or equivalent documents.
– 01 copy of the authorization contract for imports if applicable.
– Documentation assigning responsibilities for conducting projects or research programs approved by the competent authority.
– 01 copy of the contract with a foreign partner if leasing drilling rigs, aircraft, or ships.
For Weapons or Security-Related Items
– 01 original confirmation from the Ministry of National Defense or the Ministry of Public Security regarding the goods being processed.
For Imported Goods from Financial Leasing Companies
– 01 copy of the financial leasing contract clearly indicating the lessee is a business in a non-tax area or export processing enterprise.
Regulations regarding non-taxable goods
For Exempt Import and Export Goods
In such cases, customs documentation must include:
– Documents specified in sections 2.1 and 2.2 as outlined in Decree 134/2016/ND-CP.
– Form 06 listing tax-exempt goods as issued in Decree 134/2016/ND-CP. Paper or electronic submissions are acceptable based on the receiving authority’s requirements.
– 01 copy of the leasing contract for machinery, vehicles, or equipment used in oil and gas operations or equivalent documents.
– 01 copy of the contract for manufacturing equipment, machinery, and components for oil and gas activities, specifying the price excluding tax.
– 01 copy of the contract for manufacturing equipment, components, and machinery for fixed assets benefiting from investment incentives.
For Reduced Tax Goods
When preparing customs documentation for goods eligible for tax reduction, the following documents are necessary:
– Form 03, Appendix VIIa, requesting tax reduction submitted to customs authorities via the electronic data processing system.
– 01 copy of the insurance contract/equivalent documents from the insuring organization.
– Confirmation from the competent authority regarding the cause of damage.
– 01 original certificate of inspection regarding the quantity/percentage of lost goods.
Regulations for goods subject to tax reduction
For Non-Taxable Goods
This is one of the most common types of customs documentation. When preparing the documentation, keep the following in mind:
– For imported goods that need to be re-exported to a third country or non-tax area, Form 05/CVDNKTT/TXNK Appendix VI is required to request exemption from export tax.
– For goods exported but needing to be imported back into Viet Nam or goods in the refund list that have not yet been taxed, Form 02, Appendix IIa, issued with Circular 39/2018/TT-BTC, is required.
Customs Documentation Submission Deadlines
When preparing the complete customs documentation as outlined, procedures must be conducted within the specified timelines:
– For exported goods, customs documentation must be submitted upon completion of the consolidation at the notified customs declaration point. The timeframe is no later than 4 hours before the transportation means departs. For express deliveries, this is no later than 2 hours.
– For imported goods, procedures must be completed within 30 days prior to arrival at the border gate.
– For transportation means specified in Clause 2, Article 69 of the 2014 Customs Law, the validity of the customs declaration is only 15 days from registration.
Discover Customs Procedures with Savills Industrial
Preparing customs documentation is one of the essential and mandatory procedures for smooth clearance. All goods and transportation methods crossing national borders must be processed at the Customs Department at the border gate (international port) or at the customs department outside the border gate (domestic port).
This procedure is quite complex and includes 10 steps:
- Identify the specific goods requiring documentation preparation.
- Sign the purchase contract.
- Verify the documents provided by the customer against the goods needing clearance.
- Register for specialised inspections.
- Complete the customs declaration form.
- Receive the delivery request.
- Carry out customs procedures and documentation as per regulations.
- Pay taxes and complete import/export procedures.
- Finalise procedures for entering/storing goods in the warehouse.
- Complete the customs clearance procedure.
Professional customs clearance support services
As highlighted, preparing customs documentation and executing clearance procedures requires a deep understanding of regulations to ensure smooth completion and minimise complications. That’s why many individuals and organisations choose to trust Savills Industrial. We are the right choice to ensure that our clients’ customs procedures are conducted promptly and legally. Our service features a team of skilled professionals well-versed in the latest customs regulations, ensuring that import/export procedures are carried out correctly and cost-effectively.
