Customs procedures for on-site export and import goods

Customs procedures for on-site export and import goods is a specific process applied to sales transactions between domestic businesses and foreign traders, but the goods will be delivered in Vietnam. In which the goods do not actually cross the border but only change ownership. The following article will help you understand the customs process for on-site export and import goods. We welcome you to follow us!

What types of on-site export and import goods are include?

Pursuant to Clause 1, Article 86 of Circular 38/2015/TT-BTC, on-site export and import goods include:

• Processed products; rented or borrowed machinery and equipment; surplus raw materials and supplies; scrap and defective products under processing contracts as prescribed in Clause 3, Article 32 of Decree No. 187/2013/ND-CP (replaced by Clause 3, Article 42 of Decree 69/2018/ND-CP);
• Goods traded between domestic enterprises and export processing enterprises and enterprises in non-tariff zones;
• Goods purchased and sold between Vietnamese enterprises and foreign organizations and individuals that are not present in Vietnam and are designated by foreign traders to deliver and receive goods with other enterprises in Vietnam.

Customs records for on-site export and import goods

Pursuant to Clause 3, Article 86, Article 16 of Circular 38/2015/TT-BTC (amended and supplemented by Section 5 of Circular 39/2018/TT-BTC), customs records for exported and imported goods On-site passwords that need to be prepared are:

For exported goods:

1. Customs declaration: For paper declaration, submit 02 originals according to form HQ/2015/XK in Appendix IV of the Circular.
2. Commercial invoice or documents of equivalent value Need to submit 01 copy in case the buyer is obliged to pay the seller.
3. List of forest products: For exported raw wood, submit 01 original copy according to the regulations of the Ministry of Agriculture and Rural Development.
4. Export license:

• If exported once, 01 original must be submitted.
• If exporting multiple times, only 1 original needs to be submitted when exporting for the first time.

5. Certificate of specialized inspection: Submit 01 original copy, including notice of exemption from inspection or inspection results according to regulations.
6. Documents proving eligibility for export: Submit 01 copy when carrying out export procedures for the first batch of goods.
7. Entrustment contract: Submit 01 copy for goods requiring an export license or related documents.
8. In the case of sales between domestic enterprises and export processing enterprises or non-tariff zones, customs declarants can use value-added invoices or sales invoices instead of commercial invoices. For financial leasing, there is no need to submit commercial invoices, value-added invoices or sales invoices.

In addition, if documents are sent by specialized inspection agencies through the National Single Window Information Portal, customs declarants do not need to submit hard copies when completing customs procedures.

For imported goods:

1. Customs declaration: Submit 02 original paper declarations according to form HQ/2015/NK.
2. Commercial invoice: Submit 01 photocopy, no need to submit in the following cases:

• Goods processed for foreign traders.
• Goods do not have invoices, value is declared according to regulations.

3. Bill of lading or transport documents: Submit 01 photocopy, except in special cases such as goods that do not have to be transported through border gates.
4. List of forest products: Submit 01 original copy for imported raw wood materials.
5. Import license: Submit 01 original copy. If importing multiple times, only need to submit when importing for the first time.
6. Certificate of specialized inspection: Submit 01 original, photocopy can be submitted if required.
7. Documents proving eligibility for import: Submit 01 copy when importing the first batch of goods.
8. Value declaration: Submit 02 originals if declared on the paper declaration.
9. Documents certifying the origin of goods: Submitted according to regulations.
10. List of machinery and equipment: Submit 01 photocopy and present the original for comparison.
11. Entrustment contract: Submit 01 copy in case of entrusted import of goods requiring a license.
12. Supply contract for schools or research institutes: Submit 01 copy if a tax rate of 5% of value added is applied.

Documents such as import licenses, specialized inspection certificates, and other documents, if sent electronically according to regulations, will not need to be submitted when completing customs procedures.

Customs procedures for on-site export and import goods

Pursuant to Clause 5, Article 86 of Circular 38/2015/TT-BTC (amended and supplemented by Section 58 of Circular 39/2018/TT-BTC), customs procedures for on-site export and import goods To be:

On-site export and import enterprises prepare documents and carry out declaration procedures with customs, specifically as follows:

1. Responsibilities of the exporter:

• Declare customs declaration: Exporters need to declare complete information on the customs declaration, including the location code of the import Customs Branch and the internal enterprise management code (#&XKTC). This ensures information is recorded accurately and completely.
• Carry out export procedures: They must comply with legal regulations related to export procedures, including preparing the necessary documents and ensuring the goods are exported legally.
• Notice of completion of export procedures: After completing customs procedures, the exporter needs to notify the importer so they can proceed with import procedures and receive the goods.
• Receive import declaration information: The exporter must receive information about the completed import declaration from the importer, and then proceed with the next procedures.

2. Responsibilities of the importer:

• Declare import customs declaration: The importer must declare complete information in the import declaration, clearly stating the corresponding export customs declaration number to ensure connectivity between processes.
• Carry out import procedures: They need to carry out all import procedures according to the law, ensuring all necessary documents and vouchers are provided.
• Notice of completion of import procedures: As soon as import procedures are completed, the importer needs to notify the exporter so they know and can take the next steps in the process.
• Bringing goods into production and consumption: Importers are only allowed to put goods into production or consumption after the goods have been cleared from customs, ensuring compliance with customs management regulations.

3. Responsibilities of the customs authority of the place of export:

• Carry out customs procedures: Customs authorities are responsible for carrying out customs procedures for exported goods according to promulgated regulations.
• Monitor export declarations: This agency must monitor completed customs declarations but have not yet carried out import procedures, and at the same time notify the Customs Branch where import procedures are expected to be carried out to manage and urge importers perform the procedure.

4. Responsibilities of the customs authority of import:

• Receive and check declarations: The customs authority of the place of import needs to receive and check the import declaration. If the goods have been physically inspected at the Export Customs Branch, they do not need to check again.
• Summary of the list of on-site import declarations: For goods exported or imported on the spot as designated by foreign traders, the customs authority must make a list of customs-cleared declarations monthly and send them to the tax authority.
• Coordinate with the customs authority of the place of export: Finally, the customs authority of the place of import needs to coordinate closely with the customs authority of the place of export to urge importers to complete customs procedures.

The time limit for customs procedures for on-site export and import goods

Pursuant to Clause 4, Article 86 of Circular 38/2015/TT-BTC (amended and supplemented by Section 58 of Circular 39/2018/TT-BTC), time limit for carrying out customs procedures for exported and imported goods onsite is 15 days.

Consulting services and support for customs procedures for on-site export and import goods

Customs procedures for on-site export and import goods are important and complex procedures. Therefore, Long Phan is always ready to support you with the following services:

• Consulting on regulations and procedures on import and export.
• Provide information on necessary documents to carry out import and export procedures.
• Assist customers in preparing and completing necessary documents, including customs declarations, invoices, contracts, and related documents.
• Representing customers to carry out customs procedures at Customs Branches.
• Monitor the status of documents until goods are cleared through customs.
• Support businesses in solving problems that arise during customs procedures, such as physical inspection of goods, additional documents, or handling tax issues.
• Support customers with other related procedures.

Customs procedures for on-site export and import goods play an important role in ensuring the legality and efficiency of commercial activities. Mastering regulations and processes will help businesses minimize risks and save time during the customs clearance process. With a team of experienced experts, Long Phan will support customers in carrying out customs procedures for exported and imported goods on the spot quickly and effectively. Please contact the hotline immediately 0906735386 for free consultation and specific quotes.