2. How to perform: Electronics
3. The composition, number of records:
* Ingredient Profile:
a) A declaration of imported goods according to the norms of information in Appendix II issued Circular No. 38/2015 / TT-BTC.
Making on the customs declaration papers case prescribed in Clause 2, Article 25 of Decree No. 08/2015 / ND-CP, the declarer declares and submit 02 original import cargo declaration form HQ / 2015 / NK Annex IV issued Circular No. 38/2015 / TT-BTC;
b) The commercial invoice in case the buyer shall pay to the seller: 01 copies.
The buyers purchase from sellers in Vietnam, but designated to receive foreign consignee by the sellers, the customs authorities accept the bill by the seller in Vietnam released to their owners.
The customs declarant does not have to pay commercial invoices in the following cases:
b.1) The customs declarant is prior enterprise;
b.2) Imported goods to implement the outsourcing contracts for foreign traders, customs declarants declare temporary price at the "Customs value" on the customs declaration;
b.3) Imported goods without receipts and without payment by the buyer, the declarants declare customs value under the guidance of the Ministry of Finance on customs valuation.
c) A bill of lading or other transport documents which have equivalent value to the goods transported by sea, air, rail, multimodal transport case as prescribed by law (except for imports via road border crossings, goods traded between the non-tariff area and the inland, goods imported by road, carry into the luggage): 01 copies.
For imported goods with exploration activities, exploitation of oil and gas is transported on the train services (not commercial vessels), submit cargo manifests instead of the bill of lading;
d) Import licenses for requiring import licenses goods; Import licenses under the tariff quota: 01 original if imported once or 01 copies attach the reconciliation and monitoring slip if imported more than once
đ) Exemption from inspection written notice or notices on the test results of the inspection bodies specialized in accordance with the law: 01 original.
For documents specified at point d and đ mentioned above if applicable national OSS, the specialized state management agencies send the import license, a written notice of inspection results, exemption of inspection specialized under electronic form through a door portal of nation, the customs declarant is not submitted when doing customs procedures;
e) Value declaration: Customs declarants declare the form values, transfering to system under electronic form or submitting to customs authority 02 original form (for declaring on the customs declaration paper case). The must declare the value declaration and value declaration form case conduct by following the Finance Ministry's Circular provides for the determination of the customs value of goods exports and imports;
g) Certificate the origin of goods receipts (certificate the origin of goods or self-certification the origin of goods ): 01 original or documents under electronic data forrm in the following cases:
g.1) Goods originate from the countries or groups of countries which have agreed on the application of preferential tax rates especially with Vietnam under Vietnam law and international treaties to which Vietnam has signed or participated, if the importers wish to enjoy such preferential regimes;
g.2) Goods belong to Vietnam or other international organizations which are notified in time risk damaging social security, public health or environmental sanitation should be controlled;
g.3) Imported goods belong to Vietnam which are notified in the time of applying anti-dumping, anti-subsidy, anti-discrimination, safeguard duties, tariffs applied under the tariff quota;
g.4) Imported goods have to comply with the management of the import regime under Vietnam law or international treaties to which Vietnam is a member.
Under the agreement on preferential tariff applies particularly to Vietnam or in the international treaties to which Vietnam has signed or acceded to hand-in the certificates of the origin of goods which is electronic document or self-certification documents the origin of goods from producer / exporter / importer, the customs authorities accept such documents.
* Number of files: 01
4. The mimit time for resolution:
- The deadline for receipt, registration, checking customs records: as soon as the customs declarants submit and present customs documents prescribed by law (Paragraph 1, Article 23 of the Customs Act)
- The deadline for completing the inspection records and the inspection the actual goods, means of transport:
+ Complete the test records at least 02 hours of work from the time of the customs authorities receive adequate customs records;
+ Complete the inspection of actual goods no later than 08 working hours from the time of the declarant fully present the goods for customs authorities;
In case, the goods belong to the specialized test for quality, health, culture and quarantine of animals and plants, food safety which are in accordance with the law concerned, the time limit for completion inspection the goods shall be calculated from the time of receiving specialized test results as required.
With bulk shipments, many kinds or complex checking, the heads of the customs office where customs procedures to decide on the extension of time checking the actual goods, but the extended time not exceed 02 days.
5. Subjects implements administrative procedures: Individuals and organizations
6. Implementing administrative procedures agency:
a) The authorized agency shall decide: Customs Branch
b) Agency or competent persons is authorized or decentralized implementation (if any): No
c) The agency directly perform administrative procedures: Customs Branch
d) Coordinating agencies (if any): No
7. Results of the implementation of administrative procedures: customs clearance.
8. Fees and charges: 20,000 VNĐ
9. Name the form, declaration form:
- Customs declaration (under Appendix III, Appendix IV of the Circular No. 38/2015 / TT-BTC dated 03/25/2015 of the Ministry of Finance);
- Declaration of value (according to Appendix III of the Circular No. 39/2015 / TT-BTC dated 03/25/2015 of the Ministry of Finance).
10. The requirements and conditions for the implementation of administrative procedures: None
11. The legal basis of the administrative procedure:
- Customs Law No. 54/2014 / QH13 dated 23/06/2014 of the National Assembly;
- Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005;
- Decree No. 27/2007 / ND-CP dated 23/02/2007 of the Government on e-transactions in financial activities;
- Decree No. 08/2015 / ND-CP dated 01/21/2015 of the government detailing and measures for implementation of a number of articles of the Customs Law regarding customs procedures, inspection, monitoring, and control customs
- Circular No. 38/2015 / TT-BTC dated 25/03/2015 of the Ministry of Finance regulations on customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported.
- Circular No. 39/2015 / TT-BTC dated 25/03/2015 of the Ministry of Finance regulations on customs valuation of goods for export and import.
- Circular No. 172/2010 / TT-BTC dated 02/11/2010 of the Ministry of Finance issued regulating the amount, mode of collection, management and use of charges and fees in the customs field.
Source: General Department of Vietnam Customs
