1. Procedures : Customs Procedures for export of commercial goods :
- The order of :
For Individuals and Organizations :
When the Customs Procedures and Customs hiển declaration submitted to the Customs Authorities of Customs records.
- For state administrative Agencies :
Step 1:
Customs offices Shall receive dossiers ; inspection and registration of Customs Declarations ; inspection and clearance profile for free shipment inspection of goods .
+ To receive documents from the Customs declaration Customs in accordance with Article 11 of Circular No . 79/2009AT-BTC .
+ Enter the tax code , test conditionsEND_SPAN registration statement ( coercion , violation of policy items )
+ Enter declaration information on Customs Declarations or open network , the system will automatically grant Declarations and some ramification profile
+ Sign the declaration ( declaration recorded by some system to return )
+ Print Order form , check the level of Customs
+ Check Customs documents
+ Browse or decide to change the form of actual goods inspection pursuant to paragraph 2 of Article 29 of the Customs Law Customs inspection records and browse results
+ Enter on command information system and processing test results after department Leaders browsing , direct
+ Confirm Customs Procedures and to move on to Step 3 records are exempt from inspection of actual goods or transfer the file to check the actual goods to Step 2 .
Step 2
Reality Check and clearance of goods for shipment to fact check :
+ Proposal to declare additional processing required khi Customs declaration prior to the actual inspection of goods
+ Check the actual goods
- Record the test results and actual goods inspection Conclusions
+ Handling of test results
+ Confirm Customs Procedures
Step 3
Income tax , Customs fees , stamp Customs Procedures completed , return the declaration to the Customs declaration .
Step 4
Recompilation profile :
- How to Perform :
Directly at the administrative offices of
- Composition , number of records :
- The composition profile , Including :
+ Customs Declarations : submit 02 original ;
+ Contract for sale of goods or Valuable papers of equivalent legal contract : submit 01 copies ( except for goods rõ in Clause 5 , Clause 7 , Clause 8 of Article 6 of this Circular ) ; Consignment exports contract ( if the export Consignment ) : submit 01 copies of a contract for sale and purchase of goods is the Vietnamese or English , if khác language , the Customs declaration must be submitted together with a translation into English and responsible before the law for content translation .
+ Depending on the specific cases below , submit the Customs declaration , to Produce The following documents :
+ A detailed list of goods in case of Different categories of goods or heterogeneous packing : 01 original submission ;
+ Export licenses for goods requiring export licenses under the Provisions of the law : 01 original submission once if export or copy the exported many times and must Produce the original for comparison , up vote for monitoring and reconciling ;
+ Other Documents Relevant Provisions of the law : 01 original submission ;
+ Where goods are subject to export duty - free , in addition to the above documents must also include :
+ Duty free goods catalog Accompanying Reconciliation monitoring shares were registered in the Customs office , for the case of registration of the list as directed in paragraph 1 of Article 101 of this Circular : to submit 01 copies and the original for comparison Produce and Reconciliation - ;
+ Winning notice or paper attached to appoint Contractors to Contracts nhập goods mà stipulated the winning bid price or offer price does not include tax goods exported ( for the case of Organizations and Individuals win export contractor ) ; Consignment exports contract, Including Regulations provided under Consignment contract price does not include export tax ( in case of export Consignment ) : submit 01 copies , with the original for comparison ;
+ Other papers evidencing goods subject to export duty - free ;
+ List of documents of record for tax Exemption request .
- Number of records : 01 (feet )
- Time limit for settlement : 8 hours after Receiving dossiers
- Subjects of Administrative Procedures :
Organizations and Individuals
- The Implementation of the Administrative Procedures :
+ The Competent Authorities decide : Customs Branch
+ Authorized Agency or Competent person or decentralized Implementation ( if any ) : Customs Branch
+ Administrative Procedures Implementing Agencies directly : Customs Branch
- Results of the Implementation of the Administrative Procedures :
Confirmation Clearance
- Fees ( if any ) : 20,000
- The name of the form , declaration form ( if applicable and attach the proposal IMMEDIATELY after the procedure ) :
+ Export HQ/2002-XK goods declaration ;
- The requirements and conditions for the exercise of administrative Procedures ( if any ) : None
- The legal basis of administrative Procedures :
+ Amend the Customs Act , 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 .
+ 79/2009AT-BTC Circular 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 16/5/2009 of the General Administration of Customs on the Issuance of Customs Procedures for Imports and exports trade .
+ 1257/QD-TCHQ Decision dated 04.12.2001 v / v enacted Customs declaration form for export goods , import , tax notices and Decisions tax adjustments .
