Importing raw materials to perform processing contract

AUTHORITY

Customs Sub-Department

PROCEDURE

 

 

Step 1:

Enterprises carry out customs procedures to import raw materials to perform processing contracts for foreign traders

 

Step 2:

The information on the customs declaration form  is automatically checked by the system to assess the conditions for accepting registration of the customs declaration form. In case of using paper customs declaration form, the customs officer shall check the conditions for registration of the declaration and the documents in the customs dossier.

 

Step 3:

Based on the customs inspection decision notified by the automatic system, the processing shall be carried out: Accept the information on the customs declaration form and decide to customs clearance.


Check the relevant documents in the customs dossier submitted or presented by the customs declarant or relevant documents on the The Vietnam National Single Window to decide on the customs clearance of goods or physical inspection of goods to decide on customs clearance

SUBMISSION OF DOSSIER

Through the Customs Electronic Data Processing System

DOSSIER

 

 

Number:

01 dossiers, including:

 

Elements:

  1. Imported goods declaration form

 

 

  1. Commercial invoice in case the buyer has to pay the seller

 

 

  1. Bill of lading or other transport documents of equivalent value in case goods are transported by sea, air, railway or multimodal transport as prescribed by law.



  1. Import permits for goods requiring an import permit; Import license under tariff quota



  1. Notice of exemption from inspection or notification of inspection results from a specialized inspection agency as prescribed by law



  1. Value declaration



  1. Certificate of Origin (Certificate of Origin or Self-Certification of Origin)

DURATION

Time limit for receipt, registration and inspection of customs dossiers: immediately after customs declarants submit and present customs dossiers in accordance with law.


Time limit for completing physical inspection of goods and means of transport:

- No later than 08 working hours for import shipments applying the form of physical inspection of part of goods according to probability;

In case goods are subject to specialized inspection of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completion of physical inspection shall be calculated from the time of receiving specialized inspection results as prescribed by law.

In case the consignment has a large quantity, variety of categories or the inspection is complicated, the head of the customs office where the customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time is limited no more than 2 days.

SUBJECT

Organization/Individual

RESULT

Decision on customs clearance of goods

LEGAL BASIS

  • Customs Law No. 54/2014/QH13 dated June 23, 2014 promulgated by the National Assembly 


  • Decree No. 08/2015/ND-CP dated January 21, 2015 promulgated by the Government providing specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures.


  • Circular No. 38/2015/TT-BTC dated March 25, 2015 promulgated by the Ministry of Finance on customs procedures; customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports


  • Circular No. 39/2015/TT-BTC dated March 25, 2015 promulgated by the Ministry of Finance providing for customs value of imported goods and exported goods


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