1 - Goods exported and imported in place of applying this procedure is due to commodity traders Vietnam (including enterprises with foreign investment , export processing enterprises ) exporting to foreign traders but designated by the foreign traders of goods that are delivered to traders in Vietnam Vietnam else .
The spot export ( hereinafter referred to as the exporter ) is the person designated foreign traders in Vietnam delivery .
The spot import ( hereinafter referred to as importers ) : is the purchase of foreign traders but was appointed foreign traders in Vietnam received the goods exported from the site .
2 - The goods are export and import procedures in place under this process include :
a- goods exports by manufacturing enterprises sold to foreign traders but delivered to other enterprises in Vietnam ( as designated by the foreign traders ) to produce raw materials exports (including as raw material for processing for foreign traders ) ;
b - Goods import and export procedures in place of enterprises invested abroad under the guidance of the Ministry of Commerce ;
c - processed products are imported in place for the production of raw materials ;
d - The other case is the Ministry of Commerce has implemented written permission in the form of export and import in place .
3 - This procedure prescribed sequence of steps when carrying out customs procedures for goods exported or imported in place . Profile customs and other regulations on import and export regulations in place are in Decree No. 154/2005/ND-CP dated 15/12/2005 of the Government Circular No. No.112/2005/TT-BTC dated 15/12/2005 of the Ministry of Finance and other relevant documents . So , when the customs procedures for exports and imports in place to combine this process with the text above . The real test is not applicable goods by Order form , check the level of customs cases to check the actual goods specified in step 2 , Section II of this process , Sub- Director of the Customs import procedures in place specifically decided to check shipment .
4 - Declaration of exports and imports in place using form TC HQ/2002- .
5 - Customs procedures for export and import is done on-site at a Customs Department by now the most convenient option , except in the following cases :
a- imported processed products as raw materials in place to produce products for domestic consumption , the export customs procedures , import -spot Customs Department in the outsourcing contract management products exports in place ;
b - Products ( except products of ) the ways to import raw materials for production of export goods , the customs procedures for export and import in place implementing the Customs Department in the management of imported materials contract material for the production of export goods .
c - processed products in place to import raw materials exports , if the processing contracts and contracts for import of raw materials for the production of export goods by the Customs Department the same management , customs procedures the export and import -spot in the Customs Department , 02 cases of contracts by 02 Customs Department managed the spot export procedures performed at the Customs Department contract management process , spot import procedures performed at the Customs Department management contract to import raw materials for the production of export goods
Step 1 : Exporter customs declaration :
- On the basis of contracts signed with foreign traders indicated delivery in Vietnam , declared full criteria for exporters gain on the 04 declarations . Enterprise directors or directors who are now authorized to sign and seal ;
- Transportation 04 customs declarations and the invoice value added ( client -handed ) for importers .
Step 2: import procedures in place :
a- importing enterprises :
- After receiving all of 04 customs declarations ( exporters have been declared and certified , signed and sealed ) and value-added invoices ( inter- client communication ) on this bill specify names workers abroad, import business name , place of delivery in Vietnam , importers declare the full criteria for winning the 04 businesses on the customs declaration ;
- Submit customs documents and templates in place of imported goods (for spot imports as raw materials for processing , manufacturing exports ) for the Customs Department where enterprises import procedures for registration import procedures in place as required, in accordance with each type (eg, if the imported goods as raw materials in place to produce goods for export, import procedures according to the type of production is exported ; if imports in place for the processing of raw materials , the procedures by type of processing ) ;
- After completing the import procedures in place , now save 01 import declarations ; 02 remaining declarations moved to exporters .
b - customs import procedures in place :
- Receive 04 export declarations - import spot and other documents of import customs documents in place , proceed to registration of the declaration prescribed in accordance with each form , check the tax (for taxes ) according to current regulations for imported goods . The dutiable value of imported goods in place as actual sale price indicated on the commercial invoice of the foreign trader issued to importers in place in Vietnam . Sealing the sample ( if available ) preservation of the enterprise to present to the customs authorities upon request .
- Carry out inspection of goods or documents of warehoused goods import business when the suspects improper delivery of goods declaration , unreal . Making records check ; expedite the process according to the law if the enterprise is detected violations .
- Confirmation of customs procedures , sign and seal official declaration on the 04 .
- Save 01 declarations and documents submitted to business , back to 03 now import declarations and documents submitted by the enterprise .
- Have a written notice to the local tax departments where tracking of import business tax in place for monitoring ( attached Form TB/2006 ) or notifications sent through a computer network between the Department of Customs if the procedure import procedures and local tax networked .
Step 3 : Do the export procedures in place :
a- Exporter :
After receiving 02 of the export declaration - import spot has sufficient declaration , signed and sealed by businesses and customs import procedures import and export business customs filing for Details Customs procedures for export enterprises to export procedures in place .
b - Customs export procedures in place :
- Receive 02 customs declarations ( declarations have full certification , signed and sealed by the exporters , importers and customs import procedures in place ) and other documents of export customs documents in place .
- Take steps to register the declaration as prescribed , suitable for each type of export , import , check the tax ( if any) . Confirmation of completion of customs procedures , to sign , seal official in the customs declaration .
- Save 01 declarations and documents submitted by the enterprise , the enterprise paid 01 declarations and documents submitted by the enterprise
