- Order:
- For individuals and organizations:
+ When customs procedures customs declaration submitted and presented to customs customs records.
- For state administrative agencies:
Step 1. Customs offices to receive records; registration test conditions and customs declaration; record check and clearance for shipments exempt from actual inspection of goods.
+ To receive customs dossiers from the customs declaration as provided for in Article 11 of this Circular 79/2009/TT-BTC.
+ Enter the tax code, test conditions register declarations (coercion, abuse, commodity policy).
+ Enter information on the customs declaration or declarations online, the system will automatically number declarations and threads records.
+ Declaration Register (record number of system-level declarations declarations).
+ Print Order form, level customs inspection.
+ Check the customs records.
+ Browse or decide to change the form of inspection of goods in accordance with paragraph 2 of Article 29 of the Customs Law and approval of test results customs records.
+ Enter information on the order in the system and the test results after treatment approved by the department leadership and direction.
+ Confirmation of customs procedures and go to Step 3 for the record is exempt from inspection of actual goods or transfer the file to check the actual goods to Step 2.
Step 2: Check the actual goods and customs clearance for shipments to the actual test:
+ Suggest handle customs declarations added when required prior to the actual inspection of goods.
+ Check the actual goods.
+ Remember the actual goods inspection results and test conclusions.
+ Handling of test results.
+ Confirm customs procedures.
Step 3: Collect taxes, customs fees; seal "customs procedures"; return the declaration to the customs declaration.
Step 4: complex profile:
- How to perform:
+ Apply directly at the customs office.
- Composition, number of records:
+ Composition profile:
a) Customs declaration: to submit 02 copies;
b) Contract of sale of goods or papers of equivalent legal validity of the contract: submit 01 copies (other than goods referred to in paragraphs 5, 7 and 8, Article 6 of this Circular); contract authorizing import operator (if consignee): submit 01 copies;
Contract of sale of goods must be in Vietnamese or English, if language is different, the customs declaration must be submitted together with a translation into English and take responsibility before law for the contents of translations.
c) Commercial Invoice (other than goods referred to in paragraph 8 of Article 6 of this Circular): to submit 01 copies;
d) The bill of lading (other than goods referred to in paragraph 7 of Article 6 of this Circular, goods traded between the non-domestic tariff): 01 copies from the original or copy from the original with the word copy, text surrendered;
For goods imported by international mail if no bill of lading, customs declaration parcel number, parcel on the customs declaration or payment of the list of parcels, parcel set up by the Post Office.
For goods imported for the exploration and exploitation of oil and gas are transported on the ship service (not commercial) shall file a statement of goods (cargo manifest) in place of the bill of lading.
e) Depending on the specific cases below, declarer submit, produce the following documents:
E.1) A detailed list of goods for goods of various kinds or heterogeneous packing: pay 01 original or the equivalent value as the telegraph, facsimile, telex, data message and the forms prescribed by law;
E.2) The registration check or inspection exemption notice or written notice of the test results of the technical organization to inspect the quality of the food safety inspection, the quarantine agencies (hereinafter referred to as the inspection agency) for imported goods on the list of products, goods must be checked for quality, hygiene and food safety; animal quarantine, Quarantine: submit 01 copies;
E.3) assessment certificate for clearance of goods on the basis of the assessment results: submit 01 copies;
E.4) declaration of value of imported goods subject to declaration value in accordance with Decision No. 30/2008/QD-BTC 21 May 5, 2008 of the Minister of Finance on the issuance of the declaration of the dutiable value of goods exports, imports and guide declare: submit 02 copies;
e.5) import licenses for imported goods must be licensed under the provisions of the law: filed 01 original if importing a time or copy when multiple import and must present the original for projection, up votes by subtraction;
e.6) Submit 01 copies of the original certificate of origin (C / O) in the following cases:
e.6.1) goods originating from one country or group of countries have agreed on the application of special preferential tax rates to Vietnam (except for imported goods FOB value not exceeding USD 200) in accordance with the Vietnamese law and by international treaties which Vietnam has signed or acceded to, if the importer is entitled to the preferential regime;
e.6.2) Goods imported by Vietnam and international organizations are announced in time the risk of harm to social security, public health or sanitation should be controlled;
e.6.3) Goods imported from countries subject to United States are announced in time to apply anti-dumping, anti-subsidy, anti-discrimination, tax measures to safeguard and measures of tariff quotas;
e.6.4) Imported goods must comply with the import management regime under the provisions of Vietnamese law or bilateral or multilateral international treaties to which Vietnam is a member;
C / O has submitted to the customs authorities, the content can not be repaired or replaced, except by the agency or organization authorized to issue C / O modify, replace, within the provisions of the law.
E.7) Where goods are subject to import tax exemption referred to in Article 100 of this Circular must be:
e.7.1) list of goods exempt from tax deduction together with monitoring cards were registered at the customs office, for the case of registration lists under the guidance in Clause 1, Article 101 of this Circular: submit 01 copies, the original for comparison and reconciliation;
e.7.2) bid winning notice or attached appointment contract to supply goods, which stipulated bid price or supply of goods does not include import duty (in the case of organizations, winning personal imports); contract consignor of goods, including the provisions provided under consignment contract price does not include import duty (in case of entrusted import): pay 01 copy and produce the original for comparison;
e.7.3) For projects in the field of investment incentives with regular use five hundred to five thousand employees must have:
- Project feasibility study report when in operation frequently used labor from five hundred to five thousand;
- A commitment to take responsibility before law for regular use from five hundred to five thousand employees.
e.7.4) Other documents to prove the goods subject to import duty-free;
e.7.5) list of documents of record for tax exemption.
e.8) A declaration of non-refundable aid certification of financial agencies in accordance with Circular No. 82/2007/TT-BTC July 12, 2007 of the Ministry of Finance guiding the financial management state of non-refundable aid from foreign state budget revenues for goods is non-refundable aid goods not subject to import tax, excise tax, value added tax : 01 original payment;
Where non-refundable ODA project owners, contractors made non-refundable ODA projects not subject to export tax, import tax, value added tax, excise tax under the provisions of law tax law, they must be winning notice or attached appointment contract to supply goods, which stipulates that the winning bid price or offer price of goods does not include import duty (for cases where the individuals winning import); contract consignor of goods, including the provisions provided under consignment contract price does not include import duty (in case of entrusted import): pay 01 copy and produce the original for comparison.
e.9) business registered breeds, plant varieties by the State management agency for animal breeds, plant varieties subject not subject to value added tax: to submit 01 copies, the original for comparison;
e.10) Goods not subject to value added tax as machinery, equipment and supplies which can not be produced to be imported for direct use for scientific research, development technology; machinery, equipment, spare parts, means of transport and supplies which can not be produced to be imported to conduct search operations, exploration and development of oil and gas; aircraft, drilling platforms and ships which can not be produced to be imported to create fixed assets of enterprises, foreign taxes used for production, sales and leasing, to have:
e.10.1) bid winning notice or paper contractor and contract sales to businesses as a result of bidding (specify the goods to pay does not include value added tax) for goods not subject to value added tax base by winning or appointed contractor import: submit 01 copies, the original for comparison;
e.10.2) the consignor of goods contract, which clearly provided under the entrustment contract price does not include value added tax (in the case of entrusted import): to submit 01 copies, the original for comparison;
e.10.3) Letter from the competent agency tasked for the implementation of programs and projects, scientific research and technological development or science and technology contracts between parties located with party orders contract performance science and technology together with an acknowledgment of business representatives or heads of scientific research and is committed to import goods used directly for research activities scientific and technological development for cases imported for scientific research and technological development: submit 01 copies;
e.10.4) Confirm and commitment of the business representatives on the use of machinery, equipment, spare parts, means of transport and supplies which can not be produced to be imported for conducting search operations, exploration and development of oil and gas: submit 01 copies;
e.10.5) Confirm and commitment of the business representatives on the use of aircraft, drilling platforms and ships which can not be produced to be imported to create fixed assets of the business, hire of water external use for production, sales and for rent: submit 01 copies;
e.10.6) lease contracts signed with foreign countries in case of an aircraft, drilling platforms and ships; those which can not be produced by foreign countries for production, business and for the lease: 01 original;
e.11.) Certificate of goods imported in direct service to the defense of the Ministry of Defense or directly to the security service of the Ministry of Public Security for goods imported weapons and military equipment for exclusive use in direct service of defense and security of not subject to value added tax: payment of 01 copies;
e.12.) Registration materials and raw materials imported for direct production of export goods of the enterprise (the enterprise to submit when registering raw materials for production of export goods under the guidance in Article 32 of this Circular. doing customs, enterprises do not have to pay this, the customs office used to be kept at the customs office);
e.13) Registration materials and raw materials imported for direct production of goods for domestic consumption in case of imported goods on the list of consumer goods by the Ministry of Trade and Industry published but used as animal and raw materials for the direct production of goods for domestic consumption (now want to apply the 30-day limit for tax payment for goods must be registered before being imported to the customs similar to posting Sign raw materials exports guidance in Article 32 of this Circular. doing customs, enterprises do not have to pay this, the customs office used to be kept at the customs office) .
- Number of files: 01bo
- Time limit: 8 hours after receiving the dossier
- Subjects of administrative procedures: Organizations and individuals
- The implementation of administrative procedures:
The competent authority shall decide: Customs Department
- The competent agency or person authorized or decentralized implementation (if any): Customs Department
- The direct implementation of administrative procedures: Customs Department
- Results of the administrative procedure: Confirm clearance
Fees (if any): 20,000
- Name of the application form, declaration form (if applicable and attached proposal immediately after the procedure):
+ Goods declaration import HQ/2002-NK;
+ Form of hand-over records
- Requirements and conditions for the implementation of administrative procedures (if any): No
- The legal basis of administrative procedures:
+ Customs Act as amended in 2005.
+ Decree 154/2005/ND-CP dated 15/12/2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision.
+ Circular No. 79/2009/TT-BTC dated 20/4/2009 of the Ministry of Finance guiding customs procedures; inspection and supervision; export duty, import duty and tax management for exports and imports.
+ 1171/QD-TCHQ decision dated 15/6/2009 by the General Department of Customs on customs procedures for goods export and import trade.
