Import procedures – guidance on customs procedures under the Custom Law

SECTION IX:  IMPORT PROCEDURES

Ref.:

– Government’s Degree 154/2005/ND-CP dated December 15, 2005 providing detailed guidance on customs procedures under the Custom Law

– Vietnam’s Customs Decision No.874/QD-TCHQ dated May 15, 2006 on “Promulgation of Customs Procedures Applicable to Commercial Imported, Exported Goods)”. The decision provides full customs clearance procedures on commercially imported/exported goods. The procedures consists of 5 fundamental steps, that are:

Step 1: Receive customs application file, preliminary examination, declaration registration, customs decision on inspection level.

Works on this step include:

–         To input import/export code of enterprises for checking condition of declaration/tax…

–         if the enterprise does not qualify for registration of declaration, the Customs will send them ” professional request to provide the reason for refusal of the registration

–         if the enterprise is qualified for registration of declaration, the Customs will go further to preliminary examination of the custom application file.

–         After all information are put in computers, it will be automatically processed and the form order and inspection level will be given.

(in Vietnam, there are three customs inspection levels (Level 1: to be exempted from detail inspection called green stream, Level 2: the application file shall be inspected in detail but actual inspection of good is exempted called yellow stream and Level 3: both application file and good to be actual inspected called Red stream.)

Step 2: Detail inspection on application file, price and tax

In this step, the application file is inspected in details on sales and purchase contract, ; packing list; B/L; commercial invoice; relevant import permit and testing documents (for quarantine and food safety and hygiene); customs valuation for import tax, code, policy and tax regime.

Step 3: Actual inspection of goods

This step is about actual inspection of good. The inspection works include inspection of the status of packing, seal of goods, to inspect the good according to guidance stated in the form guideline, inspection level…

Step 4: Collection of customs fee, seal “customs procedures completed” and return of the declaration to declarer

In this step, customs officers witll check tax payment, bank garantee/garantee of credit.. to collect customs fees and to seal “customs procedure completed” and return the customs declaration to the declarer, to record and  monitor as well as hand over the application declaration to relevant divisions…

Step 5: Selection and response of application file

For this step, responsible customs officers will receive the application file from the customs fee collection division. To select and response the application file in according to a procedure of file selection and response….

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