MINISTRY OF SOCIALIST REPUBLIC OF VIETNAM

FINANCE Independence - Freedom - Happiness

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No. 38/2015/TT-BTC Hanoi, March 25, 2015

CIRCULAR

ON CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION, EXPORT DUTY,

IMPORT DUTY, AND TAX ADMINISTRATION APPLIED TO EXPORTS AND IMPORTS

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Export and import duty No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law No.
21/2012/QH13 dated November 20, 2012 on amendments to the Law on Tax administration; the Law
No. 71/2014/QH13 on amendments to tax laws;

Pursuant to the Law on Commerce No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008; Law No.
31/2013/QH13 dated June 19, 2013 on amendments to the Law on Value-added tax No.
13/2008/QH12;

Pursuant to the Law on special excise duty No. 27/2008/QH12 dated November 14, 2008;

Pursuant to the Law on Environmental protection tax No. 57/2010/QH12 dated November 15, 2010;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for
the Law on Customs in terms of customs procedure, customs supervision and inspection;

Pursuant to the Government's Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for
the Law on amendments to tax laws and Decrees on taxation;

Pursuant to the Government's Decree No. 87/2010/ND-CP dated August 13, 2010, detailing the
implementation of a number of articles of the Law on Export and import duty;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 guidelines for the Law
on Tax administration and the Law on amendments to the Law on Tax administration;

Pursuant to the Government's Decree No. 187/2013/ND-CP dated November 20, 2013 on guidelines
for the Law on Commerce in terms of international trading, brokerage, processing, and transit of
goods with other countries;
Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines
for the Law on Value-added tax;

Pursuant to the Government's Decree No. 26/2009/ND-CP dated March 16, 2009 on guidelines for the
Law on special excise duty and the Government's Decree No. 113/2011/ND-CP dated December 08,
2011 on amendments to Decree No. 26/2009/ND-CP;

Pursuant to the Government's Decree No. 67/2011/ND-CP dated August 08, 2011 on guidelines for
some Articles of the Law on Environmental protection tax and the Government's Decree No.
69/2012/ND-CP dated September 14, 2012 on amendments to Clause 3 Article 2 of Decree No.
67/2011/ND-CP;

Pursuant to the Government's Decree No. 23/2007/ND-CP dated February 12, 2007 on guidelines for
the Law on Commerce in terms of goods trading and activities directly related to goods trading of
foreign-invested companies in Vietnam;

Pursuant to the Government's Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks,
export-processing zones, and economic zones;

Pursuant to the Government's Decree No. 164/2013/ND-CP dated November 13, 2013 on amendments
to Decree No. 29/2008/ND-CP dated March 14, 2008 on industrial parks, export-processing zones,
and economic zones;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular on customs procedures, customs supervision and
inspection, export duty, import duty, and tax administration applied to exports and imports.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular deals with customs procedures, customs supervision and inspection, export duty,
import duty, and tax administration applied to exports and imports.

2. Separate instructions of the Ministry of Finance on customs procedures, customs supervision and
inspection shall apply to the following types of exports and imports:

a) Exports and imports sold at duty-free shops;

b) Postal packages exported or imported via postal network; exports or imports sent by express mail;

c) Petrol, oil; materials of petrol, oil exported, imported, or temporarily imported for re-export;
d) Gases and liquefied petroleum gas exported, imported, temporarily imported for re-export, or
transited; imported materials for production and preparation of gases and liquefied petroleum gas;
imported materials for processing gases and liquefied petroleum gas to be exported.

3. Exports or imports of enterprises eligible for customs priority shall be given priority when following
customs procedures, during customs supervision, inspection and tax administration under this Circular.

Article 2. Rights and obligations of declarants, taxpayers; responsibilities and entitlements of

customs authorities and customs officials

1. Apart from the rights and obligations prescribed in Article 18 of the Law on Customs; Article 6,
Article 7, and Article 30 of the Law on Tax administration No. 78/2006/QH11, which is amended in
Clause 3 and Clause 4 of Article 1 of the Law No. 21/2012/QH13; Article 5 of the Decree No.
83/2013/ND-CP, customs declarants and taxpayers are responsible for making customs declarations,
additional declarations, and use goods as declared as follows:

a) Provide full, accurate, and truthful information on the customs declaration and documents to be
submitted or presented as prescribed by law, declare the basis related to tax calculation or consideration
for exemption, reduction, refund, cancellation of export duty, import duty, excise tax, value-added tax
(VAT), environmental protection tax (except for declaration of tax rates and tax payable on goods that
are non-dutiable);

b) Declare and take responsibility for declaration of amounts of export duty, import duty, excise tax,
VAT, environmental protection tax payable, exempted, reduced, refunded, or cancelled as prescribed
by law; declare tax payable on the deposit slip in accordance with regulations of the Ministry of
Finance on collection, payment of taxes and other amounts on exports or imports;

c) With regard to exports or imports not subject to export duty, import duty, excise tax, VAT,
environmental protection tax, or eligible for exemption of export duty, import duty, or eligible for
preferential tariff, tax rates within tariff-rate quota, if the declaration has been made but the quantity of
goods non-dutiable or the purpose of tax exemption, application of preferential tariff, or tax rates
within tariff-rate quota is changed; imported raw materials/supplies serving manufacture of goods to be
re-exported, goods temporarily imported that are sold domestically instead of being re-exported, the
taxpayer must make a customs declaration of the goods that are repurposed or sold domestically as
prescribed in Article 21 of this Circular;

d) Appoint representatives to follow customs procedure and other administrative procedures at the
customs authority.

2. Inheritance of rights and fulfillment of tax liabilities of enterprises established after restructuring
prescribed in Article 55 of the Law on Tax administration:

a) The new enterprise is responsible for inheriting the rights and benefits related to taxes, preferential
customs procedures and procedures for paying taxes on imports of the old enterprise;

b) The consolidated enterprise, acquired enterprise, or transferor enterprise shall apply the 275-day
time limit for tax payment to materials and supplies imported for manufacturing goods to be exported
as prescribed in Article 38 of the Decree No. 83/2013/ND-CP and Clause 1 Article 42 of this Circular
in the following cases:
b.1) Both the consolidating companies/acquired companies and the consolidated company/acquirer
satisfies conditions;

b.2) Both the new enterprise derived from the partial or total division (transferee company) and the
transferor company satisfies conditions.

c) The consolidating company, acquired company, and transferee company in other cases: the Directors
of Customs Departments of provinces (hereinafter referred to as “Customs Departments”) where the
enterprise’s headquarter is situated shall consider applying the 275-day time limit as prescribed in
Article 38 of the Decree No. 83/2013/ND-CP and Clause 1 Article 42 of this Circular.

3. Customs authorities and customs officials shall perform the duties and entitlements prescribed in
Article 19 of the Law on Customs, Article 8 and Article 9 of the Law on Tax administration, which is
amended in Clause 5 and Clause 6 Article 1 of the Law No. 21/2012/QH13.

Article 3. Submission, certification, and use of documents enclosed with the customs dossier, tax
dossier

1. The declarant, taxpayer is not required to submit the customs declaration of exports or imports
(hereinafter referred to as “customs declaration”) when requesting the customs authority to initiate
procedures for conditional tax exemption, tax reduction, tax refund, tax cancellation settlement of
overpaid late payment interest, overpaid fine, tax deferral, tax payment in instalments, certification of
fulfillment of tax liabilities, cancellation of outstanding tax, late payment interest, or fines, except for
physical customs declaration.

2. Documents enclosed with the customs dossier, additional declaration dossier, application for
registration of list of duty-free goods, reports on use of duty-free goods, application for tax exemption,
tax reduction, tax refund, tax cancellation, application for settlement of overpaid tax, late payment
interest, or fine, application for tax deferral, application for tax payment in instalments, application for
certification of fulfillment of tax liabilities, application for cancellation of outstanding tax, late payment
interest, or fine that is submitted to the customs authority directly or via electronic customs data
processing system (hereinafter referred to as “e-customs system”) as prescribed by the Director of the
General Department of Customs. If original copies must be submitted, the declarant shall submit them
to the customs authority directly or by post.

When examining the documents, the customs authority shall use documents of electronic customs
dossiers and information on the e-customs system.

3. In case of physical customs declaration or customs dossier that is photocopies, the declarant or
taxpayer may submit original copies or photocopies. In case of photocopies or documents issued by
foreigners in the form of electronic copies, fax, telex, or documents issued by the declarant or taxpayer,
the declarant or taxpayer shall make certification, append the signature, seal, and take responsibility for
the accuracy, truthfulness, and legitimacy of such documents. If the photocopy consists of multiple
sheets, the declarant or taxpayer shall make certification, append the signature and seal on the first page
as well as other sheets.

4. If the language of the documents mentioned in Clause 1, Clause 2, and Clause 3 of this Article is not
Vietnamese or English, the declarant or taxpayer must provide their Vietnamese translations and take
responsibility for such translations.
5. The declarant shall retain documents prescribed in Clause 2 of this Article and accounting books for
a sufficient period of time prescribed by regulations of law on accounting. Besides, the declarant must
retain other documents related to exports or imports for 05 years, including transport documents of
exports, packing lists, technical documents, documents related to the quotas for inward processing and
manufacturing of domestic exports.

The declarant must keep original copies of the said documents (unless they have been submitted to the
customs authority). Electronic documents shall be kept in the electronic form or converted into paper
documents as prescribed by regulations of law on electronic transactions.

Article 4. Following customs procedures overtime, on days off and public holidays

1. The customs authority shall carry out customs procedure on days off, public holidays, and overtime
to ensure timely handling of exports or imports, entry and exit of people and means of transport, or
according to declarants’ prior notices made via the e-customs system or in writing (fax permitted) as
prescribed in Clause 4 Article 23 of the Law on Customs. The notice must be sent to the customs
authority during working hours. As soon as the notice is received, the customs authority shall feedback
the declarant via the e-customs system or in writing of the time for following customs procedure
overtime, on days off, or public holidays. Article 23 of the Law on Customs.

2. If working hours are over while the customs authority is checking documents or carrying out
physical inspection of goods, the tasks shall be carried on until they are done without the declarant
making a written request. Time limit for inspection is specified in Clause 2 Article 23 of the Law on
Customs.

3. At land border checkpoints, customs procedures carried out overtime must be suitable with the
opening and closing time of the border checkpoint (hereinafter referred to as “checkpoint”) prescribed
by law and international agreements between Vietnam and bordering countries.

Article 5. Use of digital signatures during electronic customs procedures

1. Digital signatures used during electronic customs procedures must satisfy the following conditions:

a) The digital signature is corresponding with the digital certificate provided by a recognized public or
foreign provider of digital signature authentication services as prescribed in Decree 170/2013/ND-CP;

b) The provider of digital signature authentication services prescribed in Point a Clause 1 of this Article
must be on the list of providers of digital signature authentication services that are certified to
compatible with the e-customs system and posted on www.customs.gov.vn.

2. Before a digital signature is used for electronic customs procedures, the declarant must register it
with the customs authority.

In case the declarant follows electronic customs procedures via a customs brokerage agent or entrusts
the export/import, the customs brokerage agent or the trustee must use the account and digital signature
of the customs brokerage agent or the trustee.
3. The declarant must register changes of information about the digital signature with the customs
authority if the registered information is changed, the digital certificate is renewed, the key is changed,
or the digital certificate is suspended.

4. The registration, change or cancellation of information about the digital signature registered with the
customs authority shall follow the instructions in Appendix I enclosed herewith.

5. The registered digital signature of the declarant shall be used when following electronic customs
procedures nationwide.

Article 6. Customs electronic data processing system (e-customs system)

1. Customs authorities are responsible for development, management, operation, and use of the e-
customs system.

2. Other organizations and individuals, within the area of their competence, are responsible for
providing, exchanging information about export and import of goods with customs authorities
according to applicable regulations of law.

3. The following entities are permitted to access and exchange information with the e-customs system:

a) Customs officials;

b) Customs declarants;

c) Providers of value added services recognized by customs authorities;

d) Regulatory agencies related to licensing, line management of exports or imports; issuance of

Certificates of origin (CO);

dd) The agencies that monitor tax administration and price management of exports or imports;

e) Credit institutions that have entered into agreements on collection, payment of taxes, charges, and
other state budget revenues related to export and import with the General Department of Customs;
credit institutions or organizations operating under the Law on credit institutions that provide guarantee
for declarants’ tax payment;

g) The warehousing service provider;

h) Other organizations and individuals prescribed by the General Department of Customs.

4. Provision of accounts to assess the e-customs system:

a) The entities prescribed in Clause 3 of this Article shall be provided with accounts to access the e-
customs system as prescribed by customs authorities;

b) The access to the e-customs system must ensure State secrets and confidentiality of information of
the persons who follow customs procedures as prescribed by law.
5. Any entity that makes customs declarations via the e-customs system must satisfy the following
conditions:

a) The entity has registered for connection with the e-customs system to be provided with an account
and information for connection. Any change or cancellation of the registration information must be
promptly notified to the customs authority. The registration, change or cancellation of registration
information shall follow the instructions in Appendix I enclosed herewith.

b) The entity has adequate technical infrastructure for electronic transaction, ensure the transmission,
receipt, storage of information when accessing and exchanging information with the e-customs system;
uses electronic customs declaration software that is provided by the customs authority (if any) or
inspected and certified suitable with requirements of customs authority and compatible with the e-
customs system by the General Department of Customs. The General Department of Customs shall
issue Decisions to recognize electronic customs declaration software and post them on the website of
customs authorities.

Article 7. Application for prior determination of HS codes, origin, customs value

1. An application for prior determination of HS codes consists of:

a) The application form No. 01/XDTMS/TXNK in Appendix IV enclosed herewith: 01 original copy;

b) Samples of goods to be exported or imported.

If samples are not available, the applicant must provide technical documents (composition analysis,
catalogue, goods pictures), detailed description of the composition, characteristics, structure, functions,
and operation methods of goods: 01 original.

2. An application for prior determination of origin consists of:

a) An application form No. 01/XDTXX/GSQL in Appendix V enclosed herewith: 01 original copy;

b) A list of working days used for manufacture of goods such as information such as: names, codes of
goods, origins of materials, CIF prices or equivalent prices of materials provided by the manufacturer
or exporter: 01 original copy;

c) A description of the entire manufacturing process or Certificate of analysis provided by the

manufacturer: 01 photocopy;

d) The catalogue or pictures of goods: 01 photocopy.

3. An application for prior determination of customs value consists of:

a) An application form no. 02/XDTTG/TXNK in Appendix VI enclosed herewith: 01 original copy;

b) A sale contract directly entered into by the applicant (if any): 01 photocopy;

c) Technical documents, pictures, or catalogue of goods: 01 photocopy;

d) Documents related to the transaction (if any): 01 photocopy;

dd) Relevant documents in case the invoice value of exports must be converted to practical selling
prices at the checkpoint of export: 01 photocopy.

If there are no practical transactions yet, the applicant does not have the documents mentioned in Points
b, d, dd of this Clause, the applicant shall request the customs authority to provide instructions on rules
and conditions for applying the method of customs valuation.

4. An application for prior determination of prices consists of:

a) An application form no. 02/XDTTG/TXNK in Appendix VI enclosed herewith: 01 original copy;

b) A sale contract directly entered into by the applicant or an equivalent document: 01 photocopy;

c) Documentary evidence of bank transfer: 01 photocopy;

d) The bill of lading or equivalent transport documents as prescribed by law (unless goods are imported
through a land checkpoint, goods traded between a free trade zone and the domestic market): 01
photocopy;

dd) Technical documents, pictures, or catalogue of goods: 01 photocopy;

e) Documents related to the transaction (if any): 01 photocopy.

If the applicant does not have the documents mentioned in Points b, c, d of this Clause yet, the
applicant shall request the customs authority to provide instructions on rules and conditions for
applying the method of customs valuation.

Chapter II

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION, EXPORT DUTY,

IMPORT DUTY, AND TAX ADMINISTRATION APPLIED TO EXPORTS AND IMPORTS

Section 1. Risk management in customs supervision and inspection

Article 8. Assessment of conformity with law of exporters and importers

1. Customs authorities shall assess and classify enterprises engaged in export, import, and transit of
goods by their conformity with regulations of law on customs and taxation. Accordingly, enterprises
shall be classified as:

a) Prioritized enterprises;

b) Conformable enterprises;

c) Unconformable enterprises;
2. Criteria for assessing conformity with law of enterprises are based on the e-customs system of
information criteria prescribed in Clause 1 Article 14 of the Government's Decree No. 08/2015/ND-CP
dated January 21, 2015.

3. Customs authorities shall provide information about assessment of conformity with law prescribed in
Clause 2 hereof; provide support and instructions for enterprises to improve their conformity with law.

Article 9. Application of various modes of goods inspection during while goods are being
handled, transported, stored at warehouses, depots, ports, or checkpoint areas

1. The physical inspection of exports or imports while they are being handled, transported, stored at
warehouses, depots, ports, or checkpoint areas are decided according to the following risk management
criteria:

a) The goods owner, carrier, consignee, and relevant entities;

b) Characteristics of goods; transport route, means of transport, and relevant factors of exports or
imports;

c) Not more than 01% of exports or imports that are gathered, loaded, unloaded at the checkpoint area
are selected.

2. Pursuant to Clause 1 of this Article, the Director of the General Department of Customs shall decide
inspection of goods using container scanners or other devices via the e-customs system. Directors of
Sub-departments of Customs in charge of the warehouse, depot, port, or checkpoint shall carry out the
inspections.

Article 10. Application of various modes of customs inspection customs procedures for exports or
imports

1. General principles:

a) The determination of goods that need physical inspection depends on risk management via
classification of the e-customs system: the Director of Sub-department of Customs shall decide the
inspection according to the classification notification of the e-customs system and carry out random
inspections to assess the conformity of declarants in accordance with regulations and instructions of the
Director of the General Department of Customs, according to which physical inspection of goods
prescribed in Article 29 of this Circular is carried out.

b) Inspection of goods under line management shall be carried out in accordance with corresponding
regulations of laws; the whole shipment shall undergo physical inspection if violations against
regulations of law on customs are suspected.

2. A separate Circular of the Ministry of Finance shall apply to customs inspection on exported,
imported, transited goods of prioritized enterprises.

3. Customs inspection of exported, imported, and transited goods of conformable enterprises shall be
carried out as follows:
a) Documents shall be inspected directly in the following cases:

a.1) Violations against regulations of law on customs are suspected;

a.2) Not more than 5% of goods on the customs declaration is selected on the basis of risk analysis and
assessment;

a.3) Direct document inspection must be carried out as prescribed by corresponding regulations of law.

b) Physical inspection of goods shall be carried out in the following cases:

b.1) Violations against regulations of law on customs are suspected;

b.2) Not more than 1% of goods on the customs declaration is selected on the basis of risk analysis and
assessment;

b.3) Physical inspection of goods must be carried out as prescribed by corresponding regulations of
law.

c) Customs authority shall assess conformity of conformable enterprises as prescribed in Clause 2

Article 11 of this Circular.

4. Customs inspection of exported, imported, and transited goods of unconformable enterprises shall be
carried out as follows:

a) Documents shall be inspected directly in the following cases:

a.1) Violations against regulations of law on customs are suspected;

a.2) Direct document inspection must be carried out as prescribed by corresponding regulations of law;

a.3) Not more than 50% of documents of the total quantity on the customs declaration is selected on the
basis of risk analysis and assessment.

b) Physical inspection of goods shall be carried out in the following cases:

b.1) The cases mentioned in Point b.1 and Point b.3 Clause 3 of this Article;

b.2) Not more than 20% of total amount of goods on the customs declaration is selected on the basis of
risk analysis and assessment.

Article 11. Application of risk management to post-clearance inspection

1. Post-clearance inspection based on risk management prescribed in Clause 1 and Clause 2 Article 78
of the Law on Customs is carried out according to the following criteria:

a) The declarant is suspected of committing violations against regulations of law on customs or

taxation during exportation or importation;
b) There are signs that the declarant is at risk of conformity with regulations of law on customs or
taxation during exportation or importation;

c) The declarant exports or imports goods on the list of risk goods without undergoing inspection while
following customs procedures.

2. Not more than 5% of conformable enterprises shall undergo inspection of conformity with law as
prescribed in Clause 3 Article 78 of the Law on Customs according to the following criteria:

a) Level of conformity, scale, business lines, type of business, and operating duration of the exporter or
importer;

b) Frequency and time of inspections while during the process of customs procedures, post-clearance
inspection, customs inspection of exporters and importers;

c) Policies on goods management and taxation applied to exports or imports;

d) Characteristics, origins of exports or imports;

d) Other factors related to export and import activities.

Article 12. Application of risk management to customs supervision of exported, imported, and
transited goods

1. Customs supervision methods shall be selected according to the following criteria:

a) Policies on goods management and taxation applied to exported, imported, and transited goods;

b) Business lines, type of business, operating duration, routes, locality, means of transport and storage
of exported, imported, and transited goods;

c) Characteristics, origins, frequency, and level of violations related to exported, imported, and transit
goods;

d) Other regulations on management of exported, imported, and transit goods.

2. The pivotal subject of customs supervision shall be selected according to the criteria mentioned in
Clause 1 of this Article and level of conformity of the goods owner, carrier, and relevant entities.

Article 13. Application of risk management to luggage of individuals upon their entry, exit, and
transit

The subject of inspection is selected according to the following criteria:

1. Frequency and seriousness of violations committed by the individual.

2. The background, history of entry, exit, transit, locations, time, routes, means of transport, tickets, ID
papers, and other factors related to the entry, export, or transit.
3. Gestures, actions, words, attitude, and psychological manifestation of the individual during the
process of entry, exit, or transit.

4. Characteristics of packaging, weight, value, location, time, route, means of transport, and other
factors related to the transport of the individual’s luggage upon his/her entry, exit, or transit.

Article 14. Risk management applied to enterprises that are dissolved, bankrupt, shut down,
suspended, missing, or whose Certificates of Business registration are revoked

1. The customs authority shall not refuse registration of customs declarations of exported, imported,
and transit goods of enterprises that have been dissolved, bankrupt, shut down, suspended, missing, or
whose Certificates of Business registration is revoked as confirmed by the tax authority, unless
otherwise prescribed by law.

If a enterprise has been suspended or missing as confirmed by the tax authority, it is required to have
the tax authority’s confirmation that the enterprise has registered for resumption of operation and fully
complied with regulations of law on taxation and accounting in order to have the registration of
customs declarations accepted.

2. The General Department of Customs shall cooperate with General Department of Taxation in
collecting information, making and managing lists of enterprises that are dissolved, bankrupt, shut
down, suspended, missing, or whose Certificates of Business registration are revoked to serve risk
management prescribed in this Article.

Article 15. Responsibilities of the Director of the General Department of Customs for application
of risk management

The Director of the General Department of Customs is responsible for promulgating and organizing the
uniform implementation of:

1. Indexes according to the criteria prescribed in Clause 2 Article 8, Article 9, Article 10, Article 11,
Clause 1 Article 12, Article 13, and Article 14 of this Circular, and other regulations of the Ministry of
Finance to satisfy requirements of customs management and tax administration.

2. Risk management measures and services in customs operation.

3. Procedures and guidelines for application of risk management to customs services.

Section 2. Customs declaration

Article 16. Customs dossier

1. A customs dossier of exports consists of:

a) A declaration of exports that contains the information mentioned in Appendix II enclosed herewith.
In case of physical customs declaration prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-
CP, the declarant shall make and submit 02 original copies of the declaration of exports using form No.
HQ/2015/XK in Appendix IV enclosed herewith;

b) Export license (if required): 01 original copy in case of single shipment, or 01 photocopy enclosed
with a monitoring sheet in case of partial shipments;

c) A notice of exemption from inspection or inspection result issued by a specialized agency as

prescribed by law: 01 original copy.

If the single-window system is applied to the documents mentioned in Point b and Point c of this
Clause, the regulatory body shall send the electronic export license, the notice of inspection result or
exemption from inspection by a specialized agency to the National Single-window Information Portal.
The declarant is not required to submit such documents when following customs procedures.

2. A customs dossier of imports consists of:

a) A declaration of imports that contains the information mentioned in to Appendix II enclosed

herewith.

In case of physical customs declaration prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-
CP, the declarant shall make and submit 02 original copies of the declaration of imports using form No.
HQ/2015/NK in Appendix IV enclosed herewith;

b) Commercial invoices (if the buyer has to pay the seller): 01 photocopy.

If the goods owner buys goods from a seller in Vietnam and is instructed by the seller to receive goods
overseas, the customs authority shall accept the invoice issued by the seller in Vietnam to the goods
owner.

The declarant is not required to submit the commercial invoice in the following cases:

b.1) The declarant is a prioritized enterprise;

b.2) Goods are imported to execute a processing contract with a foreign trader. In this case, the
declarant shall declare the provisional price in box “Trị giá hải quan” ("customs value”) on the customs
declaration;

b.3) Goods are imported without invoices and the buyer is not required to pay the seller. In this case,
the declarant shall declare the customs value as instructed by the Ministry of Finance.

c) The bill of lading or equivalent transport documents if goods are transported by sea, air, railroad, or
multi-modal transport as prescribed by law (unless goods are imported through a land checkpoint,
goods traded between a free trade zone and the domestic market, imports carried in the luggage upon
entry): 01 photocopy;

With regard to imports serving petroleum exploration and extraction transported on service ships (not
commercial ships), the cargo manifest shall be submitted instead of the bill of lading;
d) Import license (if required); import license under tariff-rate quota: 01 original copy in case of single
shipment, or 01 photocopy enclosed with the monitoring sheet in case of partial shipments;

dd) A notice of exemption from inspection or inspection result issued by a specialized agency as
prescribed by law: 01 original copy.

If the single-window system is applied to the documents mentioned in Point d and Point dd of this
Clause, the regulatory body shall send the electronic import license, the notice of inspection result or
exemption from inspection by a specialized agency to the National Single-window Information Portal.
The declarant is not required to submit such documents when following customs procedures.

e) Value declaration: the declarant shall make the value declaration using the set form and send it
electronically to the e-customs system or submit 02 original copies to the customs authority (in case of
physical customs declaration). The cases in which the value declaration is required and the value
declaration form are provided in the Circular of the Ministry of Finance on customs valuation of
exports and imports;

g) Documents certifying origins of goods (Certificate of Origin or Self-certification of origin): 01

original copy or electronic copy in the following cases:

g.1) Goods originate in a country or group of countries that enter agreements in application of
preferential tariff with Vietnam under Vietnam’s law and international agreements to which Vietnam is
a signatory, if the importer wishes to apply such preferential treatment;

g.2) Goods that threaten social safety, public health, or environmental safety and need controlling as
announced by Vietnam or international organizations;

g.3) Goods are imported from the countries that are apply anti-dumping duties, countervailing duty,
anti-discrimination tax, safeguard duty, and taxes applied within tariff-rate quota;

g.4) Imports must comply with regulations on import management of Vietnam’s law or the
International Agreements to which Vietnam is a signatory.

In case an agreement on application of preferential tariff with Vietnam or an international agreement to

which Vietnam is a signatory require the submission of the electronic C/O or documents certifying
goods origins of the manufacturer/exporter/importer, the customs authority shall accept such
documents.

3. Customs dossiers of duty-free exports or imports:

a) If goods are exempted from export duty, apart from the documents mentioned in Clause 1 of this
Article, the declarant shall submit 01 photocopy and present the original of the list of duty-free goods
together with the monitoring sheet registered with the customs authority (if registration is required as
prescribed in Clause 1 Article 104 of this Circular).

If the list of duty-free goods must be registered on the e-customs system, the declarant is not required
to submit the list and the monitoring sheet. However, the information mentioned in Appendix II of this
Circular must be fully declared;
b) If goods are exempted from import duty as prescribed in Article 103 of this Circular, the declarant
shall submit or present the following documents apart from the documents mentioned in Clause 2 of
this Article:

b.1) The list of duty-free goods enclosed with the monitoring sheet registered with the customs
authority (if registration is required as prescribed in Clause 104 Article 01 of this Circular): submit 01
photocopy and present the original for comparison.

If the list of duty-free imports is registered on the e-customs system, the declarant is not required to
submit the list and the monitoring sheet. However, the information mentioned in Appendix II of this
Circular must be fully declared;

b.2) Documents about transfer of goods eligible for tax exemption in case the goods of an entity
eligible for tax exemption are transferred to another entity who is also eligible for tax exemption:
submit 01 photocopy.

4. Customs dossiers of exports/imports that are non-dutiable:

If exports/imports are non-dutiable, the declarant shall submit or present the following documents apart
from the documents mentioned in Clause 1 and Clause 2 of this Article:

a) A declaration of grant aid of a finance authority as prescribed by the Ministry of Finance (if grant aid
is goods that are not subject to import duty, excise tax, and VAT): submit 01 original copy.

If the investor or main contractor of an ODA project with a grant element exports, imports goods that
are not subject to export duty, import duty, VAT, excise tax as prescribed by regulations of law on
taxation, it is required to have the goods supply contract which specifies the successful bids or prices
for goods supply exclusive of import duty, VAT, and excise tax (if the successful bidder is an
importer); or the import entrustment contract which specifies the prices for goods supply exclusive of
import duty, VAT, excise tax (in case of import entrustment): submit 01 photocopy;

b) The sale contract or goods supply contract which specifies the successful bids or prices for goods
supply exclusive of import duty, excise tax, VAT on goods that are not subject to import duty, excise
tax, and VAT (if any): submit 01 photocopy and present the original upon the first import at the Sub-
department of Customs where import procedures are followed for the purpose of comparison;

c) The contract to sell goods to export-processing enterprises (EPEs) according to the bidding result or
the goods supply contract which specifies the successful bids or prices for goods supply exclusive of
import duty, excise tax, VAT on goods that are not subject to import duty, excise tax, and VAT (if any)
imported by contractors to serve the construction of workshops and office buildings of the EPEs;

d) With regard to goods not subject to VAT being machinery, equipment, supplies that cannot be
domestically manufactured and need to be imported to serve scientific research, technological
development; machinery, equipment, spare parts, specialized means of transport, and supplies that
cannot be manufactured in Vietnam and need to be imported to serve petroleum exploration and
development; airplanes, oil rigs, vessels that cannot be domestically manufactured and need to be
imported as fixed assets of enterprises or leased from foreign parties to used for manufacturing, trading,
or for lease, the following documents must be provided:
d.1) The contract to sell goods to enterprises according to the bidding result or the goods supply
contract or service contract (specifying that the amount payable are exclusive of VAT) if goods not
subject to VAT are imported by the successful bidder, selected contractor (through direct contracting)
or service provider: submit 01 photocopy, present the original upon the first import at the Sub-
department of Customs where import procedures are followed for the purpose of comparison;

d.2) The import entrustment contract which specifies that the prices under the entrustment contract are
exclusive of VAT (in case of import entrustment): submit 01 photocopy;

d.3) Documents issued by competent authorities to assign various organizations to execute research and
development (R&D) programs, projects or contracts: submit 01 original copy.

d.4) Contracts with foreign parties for lease of airplanes, oil rigs, vessels that cannot be domestically
manufactured and are used for manufacturing, trading, or for lease: submit 01 photocopy.

dd) The certification that goods are imported to directly serve national defense by the Ministry of
National Defense or security purposes by the Ministry of Public Security (if goods are weapons and
equipment directly serving national defense and security and not subject to VAT): submit 01 original
copy.

5. In order to apply 5% tax to equipment and instruments serving teaching, research, and scientific
experiments, the declarant must submit the contract to sell goods to schools, research institutes, or the
goods supply contract or service contract: submit 01 photocopy, present the original upon the first
import at the Sub-department of Customs where import procedures are followed for comparison
purpose.

Article 17. Checking, sampling goods prior to customs declaration

Goods shall be checked before customs declaration in accordance with Point c Clause 1 Article 18 of
the Law on Customs; goods shall be sampled before customs declaration as follows:

1. After the goods carrier or keeper (shipping company, airline, railroad company, express mail
company, provider of postal services, bonded warehouse owner, etc.) accepts, the goods owners shall
notify the Customs Department where goods is kept and the warehousing service provider to work in
cooperation.

2. Before checking goods, the Sub-department of Customs shall prepare a certification confirmed by
the goods owner. The certification shall be made into 02 copies, each of which is kept by a party.

3. Where the declarant wishes to take samples to serve customs declaration, Article 31 of this Circular
shall apply.

4. After checking goods and taking samples, the customs official shall seal the shipment. If goods
cannot be sealed, the certification mentioned in Clause 2 of this Article must reflects the condition of
goods and specify the goods keeper is responsible for preserving the status quo of goods. When making
customs declaration, the goods owner must write the result of checking and sampling on the customs
declaration.

Article 18. Customs declaration

1. Customs declaration principles

a) The declarant must provide sufficient information on the customs declaration as instructed in
Appendix II enclosed herewith. In case of physical customs declaration, instructions in Appendix IV
enclosed herewith shall be followed;

b) Goods that are exported, imported in different manner shall be enumerated on separate declarations;

c) A customs declaration shall be used for a shipment with one invoice. When declaring a shipment
with multiple invoices on the same customs declaration as prescribed in Clause 7 Article 25 of Decree
No. 08/2015/ND-CP, the declarant must make a list of commercial invoices for exports or imports
using form 02/BKHD/GSQL in Appendix V enclosed herewith and send it together with the customs
declaration to the e-customs system.

In case of physical customs declaration, the declarant must specify the numbers, dates of invoices, and
total quantity of goods on the customs declaration. If all invoices cannot be declared on the customs
declaration, a list shall be compiled and enclosed with the declaration.

d) When declaring exports or imports that are eligible for tax exemption or non-dutiable, information
about the tax exemption must be declared as instructed in Appendix II enclosed herewith.

dd) If exports or imports are eligible for tax reduction, the tax rate before reduction, and the rate of
reduction, and the document of such reduction must be specified on the paper customs declaration;

e) If exports or imports are sea, river, air, railroad vehicles, the declaration and export procedures must
be completed before initiate exit procedures unless goods are sold after the vehicle has exited;
declaration and import procedures must be completed before initiate entry procedures. If the imports
are road vehicles or other kinds of vehicles are transported by another vehicle through the checkpoint,
it is only required to make declaration and follow export/import procedures, not entry/exit procedures;

g) The declarant may use the analysis results given by competent organizations to declare information
related to the names, codes, quality, categories, quantity of goods, and other information about the
shipment.

The declarant may use the result of analysis and classification of a shipment granted clearance
previously to declare the names, codes of next shipments that have the same names of goods,
composition, physical and chemical properties, functions, and are imported from the same
manufacturers within 03 years from the day on which the result of analysis and classification is given,
Unless the regulations of law which is the basis for giving the analysis, classification of exports or
imports is amended or replaced.

h) In case of physical customs declaration of temporary import/export of goods, re-exported/re-imports

must also be declared on a paper declaration.

2. A customs declaration consists of up to 50 lines of goods. More than one customs declaration shall
be used if more lines are needed. If a shipment consists of multiple types of goods serving
manufacturing, inward processing, or manufacturing of domestic exports, the declarant may group the
goods with the same codes (Appendix II hereof), origins, or tax rates.
When grouping HS codes on the customs declaration, the invoice value, dutiable values, quantity of
lines of grouped HS codes is the total invoice value, dutiable values, and quantity of group lines; do not
declare invoices of lines of grouped HS codes

3. If the amount of tax on a type of goods exceeds the number of digits on the declaration, the declarant
may divide the goods into more lines on the customs declaration. If it is not possible to do so, the paper
customs declaration shall be used.

If the total amount of tax on a type of goods exceeds the number of digits of on the declaration, the
declarant may use more than one customs declaration.

4. If a shipment must be declared on multiple declarations or imports serve multiple purposes, have the
same bill of lading and invoice, declared on multiple invoices by purpose at the same Sub-department
of Customs, the declarant shall only submit 01 customs dossier (if paper documents are submitted) and
write “chung chứng từ với tờ khai số … ngày …” (in the same set with declaration No. …. Dated …..
“) on the next declarations.

In the cases mentioned in Clause 2, Clause 3, and Clause 4 of this Article, the declarant shall submit,
present, keep one customs dossier that contains customs declarations of the same shipment.

5. The declarant shall round up the number if the quantity of goods has more than two digits after the
decimal points, the invoice value has more than 04 digits after the decimal points, or invoice unit price
has more than 06 digits after the decimal points. The practical quantity, value of invoices and cost
prices of invoices shall be declared at item “Mô tả hàng hóa” (“Goods description”).

6. Provision of advance information about exports/imports:

a) The declarant must provide advance information about exports or imports according to Point 2
Appendix II enclosed herewith;

b) Advance information is effective and kept on the e-customs system for up to 07 days from the time
of registration or last adjustment;

c) If advance information is accepted, the e-customs system will provide the customs declaration
number. If not, the e-customs system will provide explanation and necessary adjustment/addition;

d) The declarant may adjust, supplement information declared on the e-customs system.

7. After declaring advance information about exports or imports, the declarant shall use the information
given by the e-customs system to make the official customs declaration.

If the e-customs system notifies that the declarant is not eligible to register the customs declaration, the
declarant shall contact the Sub-department of Customs where the declaration is registered and send
documents proving the normal operation of the declarant’s enterprise, which are issued by a competent
authority.

The declarant shall check information given by the e-customs system and take legal responsibility for
the use of such information to follow customs procedures.
8. Deadline for submitting the customs declaration

a) The customs declaration of exports or imports shall be submitted after goods have been gathered at
the location informed by the declarant and at least 04 hours before the departure of the means of
transport. With regard to exports sent by express mail, the declaration must be submitted at least 02
hours before the departure of the means of transport;

b) With regard to imports, the customs declaration must be submitted before goods arrive at the
checkpoint or within 30 days from the day on which goods arrive at the checkpoint.

If the means of transport follow electronic customs procedures, the date of arrival of goods at the
checkpoint is the date of arrival of the means of transport at the checkpoint as informed by the shipping
company on the e-customs system.

In case the means of transport follow manual customs procedures for entry, the date of arrival of goods
at the checkpoint is the day on which the customs authority appends the seal on the declaration of
imports at the port of discharge which is enclosed with documents about the means of transport (by sea,
by air, or by rail) or the date written on the declaration of means of transport crossing the checkpoint or
the logbook of means of transport (by river or by road)

Article 19. Registration of customs declarations

1. Location of customs declaration registration

a) The customs declaration of exports shall be registered at the Sub-department of Customs in the same
administrative division as the headquarter or manufacturing facility of the enterprise, or the Sub-
department of Customs in the same administrative division with the place where exports are gathered,
or the Sub-department of Customs of the checkpoint of export;

b) The declaration of imports shall be registered at the Sub-department of Customs at the checkpoint in
charge of the goods storage place or port of destination written on the bill of lading, transport contract,
or the Sub-department of Customs outside the checkpoint area in the same administrative division as
the enterprise’s headquarter or the place to which goods is delivered;

c) Declarations of exports or imports for certain purposes shall be registered at corresponding locations
specified in Decree No. 08/2015/ND-CP and this Circular.

2. Checking conditions for customs declaration registration.

Information on the customs declaration shall be automatically checked by the e-customs system to
make sure conditions for customs declaration registration are satisfied. Conditions include:

a) Conditions for implementation of enforcement measures and deadline for paying tax, except for the
following cases:

a.1) Exports are eligible for tax exemption or non-dutiable or eligible for 0% tax;
a.2) Goods are certified serving national defense and security by the Ministry of Public Security and
the Ministry of National Defense, eligible for conditional exemption of import duty and not subject to
VAT;

a.3) Goods certified serving disaster control, prevention of epidemics, emergency assistance by
relevant Ministries and competent authorities; humanitarian aid, grant aid.

b) The cases mentioned in Clause 1 Article 14 of this Circular;

c) Adequacy and conformity of information on the customs declaration;

d) Information about policies on goods management and taxation applied to exports or imports on the
customs declaration.

In case of physical customs declaration, the customs official shall check the conditions for registration
of customs declaration prescribed in this Clause and documents enclosed with the customs dossier.

3. According to the decision on customs inspection which is automatically notified by the e-customs
system, the customs official shall:

a) Accept information on the customs declaration and decision on customs clearance; follow customs
clearance procedures prescribed in Article 34 of this Circular;

b) Examine relevant documents enclosed with the customs dossier submitted or presented by the
declarant, or relevant documents on the National Single-window Information Portal to decide whether
to grant customs clearance of goods; or carry out physical inspection of goods to decide whether to
grant customs clearance.

The Director of the General Department of Customs shall provide specific instructions on classifying
customs declarations and use of classification result during customs inspection.

4. In case of physical customs declaration, the declarant shall submit or present the customs dossier
when registering the customs declaration.

Article 20. Additional declaration of customs dossier

1. Cases of additional declaration:

a) The declarant may make additional declaration of the customs dossier after the e-customs system
classifies the declaration, as long as it is done before the customs authority directly examine the
customs dossier;

b) If the declarant or taxpayer finds errors in customs declaration before the customs authority decides
to carry out a post-clearance inspection, additional declaration of the customs dossier may be made
within 60 days from the customs clearance date;

c) If the declarant or taxpayer finds errors in customs declaration after the customs authority examines
the customs dossier or carries out physical inspection of goods but before customs clearance, such
declarant or taxpayer shall make additional declaration and shall be dealt with in accordance with
regulations of law on taxation and actions against administrative violations;

d) If the declarant of taxpayer finds errors in customs declaration after 60 days from the customs
clearance date or after the customs authority carries out a post-clearance inspection, such declarant or
tax payer shall make additional declaration and shall be dealt with in accordance with regulations of
law on taxation and actions against administrative violations;

dd) The declarant shall make additional declaration at the request of the customs authority when during
examination of the customs dossier or physical inspection of goods, and shall be dealt with in
accordance with regulations of law on taxation and actions against administrative violations.

Additional declaration prescribed in Point b and Point d of this Clause shall only be made if exports
and imports are not on the List of exports and imports under the management of a line management
agency, List of exports and imports under licenses, List of goods banned from export and/or import,
List of goods banned from export and/or import.

2. Contents of additional declaration:

a) Additional declaration of information on electronic customs declarations, except for the information
that must not be adjusted mentioned in Point 3 of Appendix II enclosed herewith. With regard to the
information of which additional declaration is not supported by the e-customs system, additional
declaration shall be made in accordance with Point 4 Appendix II enclosed herewith;

b) In case of physical customs declaration, the declarant may make additional declaration of
information on the customs declaration, except for the information that must not be adjusted mentioned
in Point 3 of Appendix II enclosed herewith.

3. Procedures for making additional declaration of the customs dossier

a) Responsibilities of the declarant:

a.1) In case of additional declaration of the customs declaration prescribed in Point a and Point dd
Clause 1 of this Article, the declarant shall declare additional information on the e-customs system and
submit relevant documents via the e-customs system or directly in paper (01 photocopy).

With regard to information of which additional declaration is not supported by the e-customs system as
prescribed in Point 4 of Appendix II enclosed herewith, the declarant shall submit 02 original copies of
the request for additional declaration (form No. 03/KBS/GSQL in Appendix V enclosed herewith) and
01 photocopy of documents about the additional declaration.

During inspection of documents or physical inspection of goods, if the customs authority finds that
contents of the customs declaration and customs dossier are not consistent, the declarant must make an
additional declaration within 05 days from the day on which the customs authority’s request is received
and incur administrative penalties as prescribed by law;

a.2) In the cases of additional declaration of the customs dossier mentioned in Point b. Point c, and
Point d Clause 1 of this Article:
a.2.1) With regard to information of which additional declaration after customs clearance is supported
by the e-customs system as prescribed in Point 5 of Appendix II enclosed herewith, the declarant shall
make additional declaration on the e-customs system and submit relevant documents via the e-customs
system or directly in paper (01 photocopy);

a.2.2) With regard to other information, the declarant shall submit the request for additional declaration
(form No. 03/KBS/GSQL in Appendix V enclosed herewith) and 01 photocopy of documents about the
additional declaration.

a.3) If goods are not granted customs clearance because of change of the port of loading, checkpoint of
export, or means of transport, the declarant shall make additional declaration as instructed in this
Article. If the change of the port or loading, checkpoint of export, or means of transport leads to
changes of the transport modal, the customs declaration must be cancelled as prescribed in Article 22
of this Circular;

a.4) With regard to exports that are granted customs clearance and brought into the customs controlled
area at the checkpoint, if the port of loading, checkpoint of export, or means of transport is changed, the
declarant shall submit a written notice of such change (by fax, email, etc.) to the customs authority at
the checkpoint where goods are gathered to serve supervision of goods loaded onto the means of
transport. If goods are exported through other locations permitted by a competent authority as
prescribed by law, a written notice of the change of the checkpoint of export shall be submitted to the
customs authority. Within 03 days after goods are brought into the customs controlled area, the
declarant shall make and send a written request for adjustment (form No 03/KBS/GSQL in Appendix V
enclosed herewith) to the Sub-department of Customs where the declaration is registered in order to
update the change on the e-customs system.

With regard to exports that are granted customs clearance but are yet to be brought into the customs
controlled area at the checkpoint, if the port of loading/checkpoint of export is changed within the same
province, the declarant shall submit a written notice of such change to the customs authority at the
checkpoint of export serve supervision of goods. Within 03 days from the day on which goods are
brought into the customs controlled area, the declarant shall make and send a written request for
adjustment to the Sub-department of Customs where the declaration is registered in order to update the
change on the e-customs system.

With regard to exports that are granted customs clearance but are yet to be brought into the customs
controlled area at the checkpoint, if the change of the port of loading/checkpoint of export leads to the
change of the Customs Department in charge of the port of loading/checkpoint of export, the declarant
shall submit a written notice of the change of the port of loading/checkpoint of export to the customs
authority where the declaration is registered in order to change the customs controlled area and update
the change on the e-customs system;

a.5) If container numbers are not available or container numbers are changed when following customs
procedures for exporting goods, the declarant shall submit a list of container numbers (form No.
31/BKCT/GSQL in Appendix V enclosed herewith) to the customs official in charge at the checkpoint
of export. The customs official shall check and update the container numbers on the e-customs system
in order to print the list of containers.

With regard to imports passing through customs controlled area, if the container numbers are not
consistent with the numbers on the customs declaration, the declarant shall present the delivery note the
customs authority at the checkpoint of import. The customs official shall check and update the
container numbers on the e-customs system in order to print the list of containers.

The declarant shall make additional declaration within 03 days from the day on which goods are
brought into the customs controlled area;

a.6) In case of physical customs declaration, the declarant shall make a written request for additional
declaration (form No. 03/KBS/GSQL in Appendix V): submit 02 originals and documents proving the
additional declaration.

b) Responsibilities of the customs authority:

b.1) Receive additional declarations;

b.2) Inspect the adequacy and accuracy of the additional declaration, notify the declarant of the
inspection result;

b.3) Retain documents submitted by the declarant;

b.4) Issue decisions on imposition of tax and penalties for administrative violations (if any) as
prescribed by law;

b.5) Notify result of inspection of additional declaration by the following deadline:

b.5.1) 02 working hours from the receipt of sufficient information or documents (if any) in the case
mentioned in Point a and Point b Clause 1 of this Article;

b.5.2) 08 working hours from the receipt of sufficient information or documents (if any) in the case
mentioned in Point c and Point d Clause 1 of this Article.

b.6) Update additionally declared information on the e-customs system if the customs authority accepts
the additional declaration of the information of which additional declaration is not supported by the e-
customs system;

b.7) If the declarant fails to comply with the customs authority’s request for additional declaration
given during inspection of documents or physical inspection of goods within 05 days from the receipt
of such request, the customs authority shall:

b.7.1) Issue a decision on imposition of tax and penalties for administrative violations against
regulations on customs if the additional declaration affects the amount of tax payable and there is
sufficient basis to determine that the declaration made by the declarant is not conformable (except for
the case in Point b.7.2 of this Clause);

b.7.2) Grant customs clearance as declared and carry out an inspection afterwards as prescribed if there
are there is sufficient basis for rejecting the declared value prescribed in Point a Clause 2 Article 25 of
this Circular;
b.7.3) Return documents to the declarant and provide explanation is writing if the amount of tax
payable is not affected.

b.8) In case of physical customs declaration, apart from the tasks mentioned in Point b of this Clause,
the customs official must specify the time and date of receipt of the additional declaration; check the
adequacy and accuracy of the additional declaration, specify the inspection result on the additional
declaration, and give 01 copy of the additional declaration to the declarant.

Article 21. Declaration of repurposed goods or goods sold domestically instead of being re-
exported

1. Principles:

a) Exports or imports that are sold domestically instead of being re-exported or repurposed must
comply with Clause 5 Article 25 of Decree No. 08/2015/ND-CP;

b) Goods that have undergone export/import procedures may only be repurposed or sold domestically
instead of being re-exported after the declarant completes customs procedures of the customs
declaration;

c) If license for export/import is required during export/import procedures, the domestic sale or
repurposing of goods must be approved in writing by the license issuer;

d) The taxpayer must fully declare, pay taxes and fines (if any) when goods are sold domestically or
repurposed.

2. Responsibilities of the declarant:

a) Submit a customs dossier that consists of:

a.1) The customs declaration prescribed in Article 16 of this Circular;

a.2) A license to repurpose or export/import goods issued by a Ministry or regulatory body (if such
license is required): 01 original copy;

a.3) A written agreement with the foreign party to repurpose goods or commercial invoices in case of
transfer of ownership of processed goods, leased goods, lent goods of a foreign entity, or contract to
sell duty-free goods, goods non-dutiable, goods temporarily imported or temporarily exported: 01
photocopy.

b) Fully declare and pay tax according to the new customs declaration, write the old customs
declaration number, the new purpose or domestic sale of goods instead of re-export in “Notes” section
of the electronic customs declaration or paper customs declaration.

If goods are re-exported or transferred to an entity that is exempt from tax or non-dutiable, the taxpayer
must declare as prescribed and shall not pay tax.
If the customs authority or another competent authority finds that goods are repurposed or sold
domestically repurposed but the taxpayer fails to voluntarily declare and pay tax, the taxpayer shall
incur tax according to the initial customs declaration of imports and incur penalties according to
applicable regulations. The taxpayer is responsible for fully paying tax arrears, late payment interest,
and fines (if any) according to the customs authority’s decision.

3. Responsibilities of the customs authority:

Carry out appropriate customs procedures and adjust tax on the old customs declaration to the quantity
of goods being repurposed or sold domestically instead of being re-exported according to the new
customs declaration as follows:

a) If taxpayer has not paid tax on the old customs declaration: after tax on the new declaration is paid,
the customs authority shall issue a Decision to reduce tax on the old declaration;

b) If taxpayer has paid tax on the old customs declaration: the customs authority shall issue a Decision
to reduce tax on the old declaration, refund and offset tax on the old customs declaration and that on the
new declaration is paid (as if overpaid tax). If tax on the old customs declaration is lower than that on
the new customs declaration, the taxpayer shall pay the arrears before completing the procedures for
selling goods domestically instead of being re-exported. If tax on the old declaration is higher than that
on the new declaration, the overpaid amount shall be refunded by the customs authority as prescribed.
The procedures for offsetting or refund shall comply with Article 132 of this Circular.

The Decision to adjust tax shall be made using the form No. 03/QDDC/TXNK in Appendix VI
enclosed herewith.

The time limits for refunding and offsetting tax between the old customs declaration and the new
customs declaration shall comply with Clause 3 Article 49 of this Circular. While the customs authority
is processing tax refund and offsetting, late payment interest shall not be charged.

Article 22. Cancellation of customs declaration

1. Cases in which the customs declaration is cancelled:

a) Exports are not brought into the customs controlled area at the checkpoint of export or imports do
not arrive at the checkpoint of import within 15 days from the day on which the declaration is
registered and goods are exempt from physical inspection;

b) The declarant fails to present the customs dossier within 15 days from the day on which the
declaration is registered (if the customs dossier is required);

c) The declarant fails to present the exports or imports to be undergo physical inspection to the customs
authority within 15 days from the day on which the declaration is registered (if the customs dossier is
required);

d) cases in which the customs declaration is cancelled at the request of the declarant:
d.1) The customs declaration has been registered but customs clearance is not granted because of an
error of the e-customs system;

d.2) There are multiple declarations for the same shipment of exports or imports (duplicated
information);

d.3) Goods on the declaration of exports have been brought into the customs controlled area but are not
actually exported;

d.4) The declaration of imports has been registered but in fact, goods are not imported or goods have
not passed through the customs controlled area;

d.5) Information that is not permitted to be changed is incorrectly provided as prescribed in Point 3 of
Appendix II enclosed herewith.

2. Procedures for canceling a declaration

a) Responsibilities of the declarant:

The declarant that wishes to cancel the declaration shall make and send a written request for
cancellation (form No.04/HTK/GSQL in Appendix V enclosed herewith) to the Sub-department of
Customs where the declaration is registered and submit documents proving that goods are actually not
exported or imported in the cases mentioned in Point d.3 and Point d.4 Clause 1 of this Article.

With regard to exports that have been brought into the customs controlled area but in fact are not
exported, if the taxpayer wishes to cancel the declaration and bring the goods back into the domestic
market, the declarant must make a commitment that tax on the declared shipment is not refunded or
cancelled at any domestic tax authority or customs authority, and take responsibility for the declared
information. If the customs authority or tax authority finds tax has been refunded, the declarant shall be
dealt with as prescribed by law;

b) Responsibilities of the customs authority:

b.1) For electronic customs declaration:

b.1.1) Within 08 working hours from the receipt of the request for cancellation from the declarant, the
customs official shall verify the reasons, conditions, and information on the request on the e-customs
system, request the Director of the Sub-department of Customs to consider approving the cancellation,
and cancel the declaration on the e-customs system, settle tax payable on the canceled declaration, and
make an update on the risk management system to evaluate the enterprise’s conformity with law;

b.1.2) Within 10 days from the expiration date of the customs declaration mentioned in Point a Clause
1 of this Article, if the declarant does not submit a written request for cancellation of the declaration,
the customs authority shall carry out an inspection. If imports do not arrive at the checkpoint of import
or exports are not brought into the customs controlled area at the checkpoint of export, the declaration
will be cancelled on the e-customs system.
b.1.3) In case of cancellation of the declaration mentioned in Point b or Point c Clause 1 of this Article,
the customs authority shall check and cancel the declaration on the e-customs system;

b.1.4) If the cancellation of the customs declaration of temporarily imported/export goods affect
information for management of quantity of goods temporarily imported/export on the e-customs
system, the customs authority must update information about goods quantity on the e-customs system
after the customs declaration is cancelled;

b.1.5) The cancellation shall be notified to the Provincial Department of Taxation if the exports are
domestic goods, or the Sub-department of Customs if exports were imported previously (if the Sub-
department of Customs where the declaration of exports is registered is different from the Sub-
department of Customs where the declaration of imports is registered) to ensure that tax on the
cancelled declaration is not refunded or cancelled.

b.2) In case of physical customs declaration:

b.2.1) The cancelled declaration shall be crossed out with a pen and bear the official’s signature and
seal;

b.2.2) Cancelled customs declarations shall be retained and sorted by registration number.

3. The Directors of Sub-departments of Customs where the declarations are registered shall consider
the cancellation of customs declarations registered by customs authorities

Section 3. Detailed inspection of customs dossier, physical inspection of goods; transport of goods
to storage, release of goods, customs clearance of goods

Article 23. Inspection principles

1. According to the result of classification of customs declarations on the e-customs system, the
decision of the Director of the Sub-department of Customs where the declaration is registered or the
Sub-department of Customs where physical inspection of goods is carried out, information on the
customs declaration, risk management information on the e-customs system, the customs official shall
notify the declarant via the e-customs system of the submission or presentation of one or all documents
enclosed with the customs dossier, and carry out detailed inspection of the customs dossier and
physical inspection of goods. In case of physical inspection of goods, the customs official must write
the inspection result on the result note, update on the e-customs system in accordance with this Circular
and instructions of the General Department of Customs, decide customs clearance, release, or storage
of goods.

2. During the inspection, of customs offenses or tax offenses are suspected, the customs official shall
request the Director of Sub-department of Customs to change the form or level of inspection.

3. During the inspection, if analysis by a professional agency is necessary for the inspection, the
analysis cost shall be incurred by the customs authority.

Article 24. Checking goods names, codes, and tax rates

1. Checking goods names, codes, and tax rates upon inspection of the customs dossier.

a) Inspection contents:

Compare the declared information and accuracy of goods names, codes, and tax rates on the customs
declaration with information on documents in the customs dossier;

b) Further actions after inspection result is given:

b.1) If the goods names, codes, and tax rates are clearly and fully declared by the declarant, the goods
names are consistent with other information on documents in the customs dossier, the customs
authority shall accept the goods names, codes, and tax rates declared by the declarant;

b.2) If there are ample evidence that goods names, codes, and tax rates are not correctly declared, the
declarant shall be instructed and requested to make additional declaration as prescribed in Article 20 of
this Circular and incur penalties as prescribed by law. If the declarant fails to make additional
declaration, the customs authority shall re-determine the codes of goods, tax rates, impose tax and
penalties, update the inspection results on the database, and grant customs clearance after the declarant
has fully paid tax and fins (if any) as prescribed;

b.3) If declared information about goods names, goods descriptions are not consistent with that on
documents enclosed with the customs dossier and information on the customs declaration but the basis
for determining the goods names, codes, and tax rates is not sufficient, the declarant shall be requested
to submit additional technical documents of sale contract or composition analysis sheet.

By examining additional documents, if the customs authority has sufficient basis for determining that
the goods names, codes, tax rates are incorrectly declared, the declarant shall be instructed to make
additional declaration as prescribed in Point b.2 of this Clause. If the declarant fails to submit
additional documents at the request of the customs authority of the customs authority does not have
sufficient basis for determining the goods names, codes, tax rates by examining the documents,
samples shall be taken and analyzed in accordance with regulations of the Minister of Finance on
classification of goods, analysis serving classification of goods, quality inspection, food safety
inspection of exports or imports, or request the Director of the Sub-department of Customs to decide
physical inspection of goods according to Clause 2 of this Article.

2. Checking goods names, codes, and tax rates upon physical inspection of goods

a) Inspection contents:

Compare the declared information and accuracy of goods names, codes, and tax rates on the customs
declaration with actual goods.

During the physical inspection of goods, the customs official must determine names and codes of goods
according to the Vietnam’s List of exports or imports and corresponding tax schedules;

b) Handling inspection result:

b.1) If the names and codes of goods on the customs declaration are consistent with actual goods, the
tax rates are conformable with applicable tax schedules at the time of inspection, the customs authority
shall accept the goods names, codes, and tax rates declared by the declarant;

b.2) If there are ample evidence that goods names, codes, and tax rates are not correctly declared, the
declarant shall be instructed and requested to make additional declaration as prescribed in Article 20 of
this Circular and incur penalties as prescribed by law. If the declarant fails to make additional
declaration, the customs authority shall re-determine the codes of goods, tax rates, impose tax and
penalties, update the inspection results on the database, and grant customs clearance after the declarant
has fully paid tax and fins (if any) as prescribed;

b.3) If names and codes of goods cannot be accurately determined according to the Vietnam’s List of
exports or imports and corresponding tax schedules, the Sub-department of Customs and the declarant
shall take samples for analysis in accordance with regulations of the Minister of Finance on
classification of goods, analysis serving classification of goods, quality inspection, food safety
inspection of exports or imports.

3. If the shipment has been granted customs clearance on the basis of the analysis result, the customs
authority may use such analysis result to carry out customs procedures for next shipments of the same
declarant that have goods with the same names, origins, codes, and imported from the same
manufacturer (for imports).

Article 25. Inspection of customs value

1. The customs authority shall inspect the customs value declared by the declarant on the customs
declaration (hereinafter referred to as “declared value”) to identify the cases in which the declared
value is rejected or suspicious:

a) The declared value of exports or imports shall be rejected in one of the following cases:

a.1) The declarant fails to make declaration or declares incorrectly, insufficiently information related to
customs value on the declaration of exports, imports, or the declaration of value (if any);

a.2) Information such as value, delivery terms on the commercial invoice is not consistent with that on
the bill of lading (if any) or equivalent transport documents as prescribed by law.

b) The declared value of exports or imports is suspicious but there is not sufficient basis for rejecting it,
which means the declared value is smaller than that according to pricing database of the General
Department of Customs.

2. Handling inspection result:

a) If there is sufficient basis for rejecting the declared value, the customs authority shall notify the
declarant of the basis for rejection and:

a.1) request the declarant to make additional declaration within 05 days from the notification date,
impose administrative penalties, and grant customs clearance of goods as prescribed if the declarant
agrees with the basis for rejecting the declared value.
Additional declaration shall be made in accordance with Clause 3 Article 20 of this Circular;

a.2) grant customs clearance according to the declared value and use the basis for rejecting the declared
value for post-clearance inspection if the declarant does not agree with the basis for rejection or fails to
make additional declaration within 05 days from the notification date.

b) If the declared value is suspicious but there is no sufficient basis for rejecting if, the customs
authority shall notify declarant of the suspicious case via the e-customs system or use the form No.
02A/TBNVTG/TXNK in Appendix VI hereof (In case of physical customs declaration), request the
declarant to provide additional documents related to the method for determination of the declared value
as prescribed in the Circular of the Minister of Finance on customs values of exports or imports (01
photocopy):

b.1) Within 05 days from the notification date, the declarant shall submit additional documents and
request consultation (with specific time), the customs authority shall release goods as prescribed in
Article 33 of this Circular and hold the consultation as prescribed in Clause 3 of this Article;

b.5) If the declarant fails to submit additional documents or does not request a consultation within 05
days from the notification date, the customs authority shall grant customs clearance according to the
declared value and use the suspicions for post-clearance inspection as prescribed.

3. Consultation

a) The power to hold the consultation:

a.1) The Director of the provincial Department of Customs shall hold the consultation and take
responsibility for the effectiveness of the consultation;

a.2) The Director of the provincial Department of Customs may delegate the Director of a Sub-
department of Customs to carry out the consultation if appropriate.

b) One-time consultation:

b.1) The declarant may request one consultation if the following conditions are satisfied:

b.1.1) The goods are exported under the same sale contract and divided into multiple shipments;

b.1.2) Information serving inspection and determination of customs value is not changed;

b.1.3) The declarant makes a written request for one-time consultation, committing to use the
consultation result for the next export or import.

b.2) The consultation result may be used for the next export or import if the customs value is still
consistent with the information serving inspection and determination of customs value after the
consultation.

c) Responsibilities:
c.1) The customs authority shall:

c.1.1) Hold the consultation at the request of the declarant, check the documents submitted by the
declarant to clarify the suspicions;

c.1.2) Make a consultation record which specifies the full discussion during the consultation; additional
documents submitted by the declarant; whether or not the declarant agrees with the basis for rejection
in case the customs authority has sufficient basis for rejecting the declared value; and the verdict of the
consultation: “Basis for rejecting declared value not sufficient” “Basis for rejecting declared value
sufficient” (specifying the basis) or “Basis for rejecting declared value sufficient but denied by
declarant”.

c.2) The declarant shall submit relevant documents related to the method for determination of the
declared value according to regulations of the Ministry of Finance on customs values of exports or
imports; appoint a representative to decide the issues related to determination of taxable values or
participate in the entire consultation at appropriate time.

c.3) The consultation record must be signed by all parties.

d) Method of consultation: direct consultation;

dd) Maximum duration of the consultation: 30 days from the registration date of the declaration;

e) Time limit for carrying out the consultation: 05 working days;

b) Processing consultation result:

According to the consultation record and additional documents submitted by the declarant, the customs
authority shall:

g.1) Request the declarant to make additional declaration as prescribed in Article 20 of this Circular
within 05 days from the end of the consultation if the declarant agrees with the basis for rejecting the
declared value in one of the following cases (Nevertheless, additional declaration must be made within
03 days from the day on which the declaration is registered):

g.1.1) One of the cases mentioned in Point a Clause 1 of this Article;

g.1.2) The declarant incorrectly applies the procedures, conditions, and methods for customs valuation.

g.2) Grant customs clearance according to the declared value and use the basis for rejecting the
declared value for post-clearance inspection in the following cases:

g.2.1) The declarant fails to make additional declaration as prescribed in Point g.1 of this Clause within
03 days from the end of the consultation or within 30 days from the day on which the declaration is
registered;

g.2.2) The declarant does not agree with the basis for rejecting the declared value.
g.3) grant customs clearance according to the declared value if the basis for rejecting the declared value
is not sufficient.

Article 26. Inspection, determination of origins of exports or imports

1. With regard to goods

Origins of exports shall be determined according to the declaration made by the declarant, documents
enclosed with the customs dossier, and actual goods.

If there is a suspicion that the origins of exports are fraudulent or there is a warning of illegal transport,
the Sub-department of Customs where the declaration is registered shall request the declarant to
provide documents proving the origins of exports; if the declarant fails to do so, an inspection at the
facility where goods are manufactured for export shall be carried out (hereinafter referred to as “on-site
inspection”). Exports shall be granted customs clearance pending the inspection result.

2. With regard to imports

a) The declarant shall submit documents certifying origins of imports to the customs authority as
prescribed in Point g Clause 2 Article 16 of this Circular when submitting the customs dossier or by the
deadlines prescribed in international agreements to which Vietnam is a signatory.

If such documents are not submitted upon customs declaration, the declarant shall declare the
preferential rates of import duty applied to Most Favored Nation (hereinafter referred to as “MFN
rates”) or ordinary rates. If additional documents proving goods origins are submitted by the deadline,
the declarant shall make additional declaration at corresponding preferential rates, and have the
overpaid tax refunded; if the shipment is eligible for exemption of document inspection upon customs
declaration, the declarant shall submit the customs dossier as prescribed in Clause 2 Article 16 when
submitting additional documents proving goods origin.

b) The customs authority check goods origins according to documents proving goods origins, the
customs dossier, the actual gods, information related the goods, Article 15 of the Government's Decree
No. 19/2006/ND-CP dated February 20, 2006, the Circular on guidelines for preferential and non-
preferential rules of origins of the Ministry of Industry and Trade, and their guiding documents;

c) The customs authority shall accept the documents certifying goods origins if there are minor
differences that do not affect their legitimacy and the origins of imports, including:

c.1) Grammatical errors or typos;

c.2) Difference in the symbols on the C/O: printed or hand-written, “x” and “√”, mistaken symbols;

c.3) Minor difference between the signature on the C/O and the model signature;

c.4) Difference in measurement units on the C/O and other documents (invoice, bill of lading, etc.);

c.5) Difference in paper size of the C/O submitted and the model C/O;
c.6) Difference in ink color (black or blue) of information on the C/O;

c.7) Minor difference goods description on documents certifying goods origins and other documents;

c.8) Difference between the codes on the C/O and those on the declaration of imports which does not
change the goods origin.

If the declarant submit documents certifying goods origins of the whole shipment but only part of the
shipment is imported, the customs authority shall accept such documents for the practical amount of
imports;

d) If the quantity or weight of imports exceeds that written on the documents certifying goods origins,
the excessive amount shall not be given incentives under the International Agreements to which
Vietnam is a signatory;

e) The declarant must not change the C/O contents without permission, unless the changes are made by
the C/O issuer as prescribed by law;

g) If information on documents certifying goods origins is not conformable with the customs dossier
and regulations on inspection of origins of imports, or the signatures, seals on documents certifying
goods origins are not consistent with the specimen signature or seal at the customs authority, the
customs authority shall request the declarant to provide explanation and additional documents to prove
the goods origins, except for the cases mentioned in Point c of this Clause. If the explanation and
documents are appropriate, the documents certifying goods origins shall be accepted.

If there is sufficient basis for the customs authority to determine that the documents certifying goods
origins are not conformable, MFN rates or ordinary rates shall apply instead of preferential rates.

While customs procedures are being followed, if the legitimacy of documents certifying goods origins
is suspicious but the basis for rejection is not sufficient, the customs authority shall calculate tax at
MFN rates or ordinary rates and carry out verification as prescribed in Clause 3 of this Article.

During post-clearance inspection, if the legitimacy of documents certifying goods origins is suspicious
but the basis for rejection is not sufficient, the customs authority shall carry out verification and decide
whether to apply preferential rates according to the verification result.

3. Verification of origins of imports

a) The General Department of Customs shall verify origins of imports with the competent C/O issuer,
the entities that certifies good origins themselves, or at the manufacturing facility of goods for export;

b) Time limit for verification

Verification must be done as soon as possible and within 150 days from submission of the customs
dossier or from the beginning of the verification, unless otherwise prescribed by International
Agreements to which Vietnam is a signatory.
If the competent C/O issuer of the exporting country responses regarding the verification result after
the said deadline, the customs authority shall make a decision according to the verification result as
prescribed in Point d of this Clause;

c) Verification procedures

The verification shall be carried out in accordance with regulations of the Minister of Industry and
Trade on implementation of rules of origins in International Agreements to which Vietnam is a
signatory:

c.1) The customs authority shall send a document (diplomatic note, email, fax, etc.) to the competent
C/O issuer or the entity that certifies goods origins themselves;

c.2) If necessary, the customs authority shall carry out a verification of goods origins in the exporting
country.

d) Processing verification result:

d.1) If the verification result is satisfactory and confirms the legitimacy of documents certifying goods
origins:

d.1.1) within 15 working days from the day on which the verification result is received, the customs
authority shall request the declarant to make additional Clause at preferential rates of import duty. The
additional declaration shall be made in accordance Article 20 of this Circular. No administrative
penalties shall be imposed;

d.1.2) The customs authority shall refund the difference between the amount of tax that was
temporarily paid at MFN rates or ordinary rates and tax paid at preferential rates to the importer.

d.2) If the verification result is not satisfactory or proves that the documents certifying goods origins
are not legitimate, the customs authority shall apply MFN rates or ordinary rates and notify the
declarant.

Article 27. Inspection of implementation of tax policies, inspection of application of notification of

prior determination result

1. Inspect the conditions for implementation of enforcement measures or tax payment deadline as
prescribed.

2. Inspect the basis for determining goods non-dutiable if the declarant declares that goods are not
subject to export duty, import duty, VAT, excise tax, or environmental protection tax.

3. Inspect the basis for determining goods eligible for conditional tax exemption or tax reduction if so
declared.

4. Inspect the basis for determination of tax payable if exports or imports are dutiable according to the
inspection results as prescribed in Section 3 Chapter II of this Circular.
5. Compare information on the notification of prior determination result with documents and practical
shipment of exports or imports if goods must undergo document inspection, physical inspection. If the
exports or imports are not consistent with the notification of prior determination result, their codes,
origins, and customs values shall be verified and the General Department of Customs shall be requested
to annul the notification of prior determination result as prescribed in Clause 6 Article 24 of Decree No.
08/2015/ND-CP.

Article 28. Inspection of export license, import license, result of inspection by a specialized
agency

1. The customs authority shall compare information about the export license, import license; inspection
result or notice of exemption from inspection sent by a specialized agency or directly submitted to the
customs authority by the declarant with information on the customs declaration and:

a) accept the declared information if it is conformable;

b) request the declarant to present the dossier for the customs authority to inspect if the declared
information is not conformable.

If the inspection result or notice of exemption from inspection by a specialized agency is not available
when the customs declaration is registered, the customs authority shall check and add information
about the inspection results to the e-customs system or write the number of the notice on the paper
customs declaration within 02 working hours from the receipt of the inspection result, which is
submitted by the declarant or the inspecting authority.

2. If a license is used for multiple times of export or import of goods, the Sub-department of Customs
where the first declaration is registered shall make a monitoring sheet (form No. 05/TDTL/GSQL in
Appendix V enclosed herewith), monitor and deduct the licensed quantity of goods after each export or
import, and give it to the declarant to complete customs procedures for the next export or import. The
Sub-department of Customs where the customs declaration is registered shall monitor the quantity of
goods on the monitoring sheet and make a certification when the quantity of goods on the license is
completed exported or imported.

Article 29. Physical inspection of goods

1. Imports shall be inspected while they are being unloaded from the means of transport to the
warehouse, depot, port, or within the area of the checkpoint; exports shall be inspected after they are
granted customs clearance and gathered within the area of the checkpoint of export:

a) Inspection of goods shall be carried out with scanners or other devices. If an inspection prescribed n
Point c Clause 2 Article 34 of the Law on Customs must be carried out, the Sub-department of Customs
at the checkpoint shall carry out the physical inspection with the presence of representatives of the
regulatory body of the seaport, international airport, or the Border Guard;

b) Responsibilities of the Sub-department of Customs at the checkpoint:

b.1) Notify the carrier and the warehousing service provider of the list of shipments to be inspected;

b.2) Carry out inspections as prescribed in Point a of this Clause;

b.3) Pay the costs related to the inspection of goods.

c) Responsibilities of the carrier, warehousing service provider:

c.1) Complete necessary procedures in order to bring goods to the inspection location of the customs
authority;

c.2) Facilitate the transport of goods to the inspection location as requested by the customs authority;

c.3) The warehousing service provider shall provide separate depot area or employ electronic port
management system to determine the locations of goods that need to undergo physical inspection
during customs procedures.

d) Handling of results of inspection of imports while they are being unloaded from the means of
transport to the warehouse, depot, port, or checkpoint of import:

d.1) If no violations are found during the inspection, the unit assigned to inspect goods using scanners
shall update the inspection result on the e-customs system.

The Sub-department of Customs where the customs declaration of imports is registered shall use the
inspection result to complete customs procedures as prescribed;

d.2) If violations are found during the inspection, the unit assigned to inspect goods using scanners
shall update the inspection result on the e-customs system; cooperate with the warehousing service
provider in arranging a separate storage for the shipment; cooperate with the Sub-department of
Customs where the customs declaration is registered in carrying out physical inspection of goods while
the declarant is following customs procedures.

dd) Handling results of inspection of exports that are granted customs clearance and gathered within
the checkpoint of export

dd.1) If no violations are found during the inspection, the Sub-department of Customs at the checkpoint
shall update the inspection result on the e-customs system and monitor exports as prescribed;

dd.2) If violations are found, the Sub-department of Customs at the checkpoint shall cooperate with the
warehousing service provider in arranging a separate storage for the shipment; update the inspection
result on the e-customs system, request the declarant to open the shipment for physical inspection and
take appropriate actions as prescribed.

Pursuant to regulations of law on customs, in consideration of requirements for management of each

warehouse, depot, port, and checkpoint, availability of scanners and other devices, the Director of the
General Department of Customs shall organize the inspection of imports while they are being unloaded
from the means of transport to the warehouse, depot, port, and checkpoint of import, inspection of
exports that are granted customs clearance and gathered within the checkpoint of export.

2. Physical inspection of exports or imports while following customs procedures at the Sub-department
of Customs at the checkpoint:
a) With regard to shipments of imports required to undergo physical inspection and have undergone
inspection as prescribed in Clause 1 of this Article, the customs official may use the scanning result to
complete customs procedures.

If violations are found while scanning, the shipment shall be opened for physical inspection;

b) With regard to shipments of imports required to undergo physical inspection but have not undergone
inspection as prescribed in Clause 1 of this Article:

b.1) If the Sub-department of Customs has a container scanner, it shall be used for physical inspection,
unless the container scanner is not working, goods are not suitable for scanning, goods must be directly
inspected by customs officials as instructed by the General Department of Customs, or the quantity of
goods to be scanned exceeds the capacity of the scanner or the handling capacity of the
port/warehouse/depot where the scanner is located.

The customs official shall check the image, information on the customs declaration, and other
information obtained at the time of inspection to analyze, assess the image, and give a conclusion. All
of the images shall be stored in the scanner system as prescribed; scanned images shall be printed from
the e-customs system and enclosed with the customs dossier if the paper customs dossier is submitted.

If the scanning result indicates that goods are not consistent with the customs declaration, a physical
inspection shall be carried out by the customs official. The customs official that operates the scanner
shall make a request for physical inspection.

b.2) If the Sub-department of Customs does not have a container scanner, physical inspection of goods
shall be carried out by customs officials.

3. The Sub-department of Customs at the checkpoint shall carry out physical inspection of goods of the
shipments of exports and imports at the request of other Sub-departments of Customs in accordance
with Clause 11 of this Article.

4. Physical inspection of goods at the Sub-department of Customs to which imports are transported
(hereinafter referred to as “receiving customs authority”):

a) If no violations are found after the shipment is scanned as prescribed in Clause 1 of this Article, the
result may be used for deciding customs clearance of goods as prescribed;

1) If violations are found after scanning as prescribed in Clause 1 of this Article, the Sub-department of
Customs at the checkpoint shall seal the goods and request the declarant to transport them to the Sub-
department of Customs where the customs declaration is registered for inspection;

c) If goods have not been scanned as prescribed in Clause 1 of this Article, the inspection shall be
carried out in accordance with Point b Clause 2 of this Article.

5. Inspection of goods quantity

According to the customs declaration, result of physical inspection of goods or analysis result provided
by the declarant (if any), the customs authority shall determine the weight of exports or imports.
If the customs official who carries out the physical inspection of goods is not able to verify the
accuracy of the declared weight of goods, a provider of analysis services shall be requested to run
analysis. The customs authority shall decide the customs clearance according to the conclusion of the
provider of analysis services.

6. Inspection of goods quality

During the physical inspection of goods, the customs official must determine the quality of exports or
imports, which is the basis for application of tax policies and policies on management of exports or
imports, except for quality inspection prescribed by corresponding regulations of laws.

If the customs official who carries out the physical inspection of goods is not able to determine the
quality of goods, the goods shall be analyzed by a provider of analysis services as prescribed by law.
The customs authority shall decide the customs clearance according to the conclusion of the provider of
analysis services.

7. Physical inspection to determine goods names, codes, customs value, origins shall comply with
Articles 24, 25, and 26 of this Circular.

8. With regard to goods with special storage requirements that cannot undergo on-site physical
inspection, the Director of Sub-department of Customs shall decide to move such goods to another
location that satisfy their special storage requirements to carry out the physical inspection, or decide the
customs clearance according to the analysis result.

9. With regard to a means of transport that has completed exit procedures, if its owner signs a sale
contract with a foreign party (which states that the port of destination is overseas), the declaration of
exports shall be registered at the Sub-department of Customs where exit procedures are completed.
Documents proving that the means of transport has completed exit procedures shall be sent to the said
Sub-department of Customs. In this case, physical inspection of goods is exempt.

10. With regard to temporarily imports that cannot be sealed by the customs, goods temporarily
imported or temporarily exported with other time limits or not subject to customs sealing, the customs
official shall describes the goods names, quantity, categories, symbols, origins (if any), or take pictures
of goods and enclosed them with the customs dossier when carrying out inspection. While following
procedures for re-export or re-import, if goods must undergo document inspection or physical
inspection, the customs official shall compare the goods with description in the customs dossier kept by
the customs authority in order to determine whether the re-exported or re-imports are the same as those
temporarily imported or temporarily exported.

11. Physical inspection of goods at request of the Sub-department of Customs where the customs
declaration is registered:

a) After receiving the request from the Sub-department of Customs where the customs declaration is
registered through the e-customs system, the Sub-department of Customs where goods are stored shall
carry out the physical inspection. If the two Sub-departments of Customs are not connected to the e-
customs system, the Sub-department of Customs where the customs declaration is registered shall:
a.1) Make 02 copies of the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V); 02
copies of the Request for physical inspection of goods (form No. 07/PDNKT/GSQL in Appendix V)
and enclose 01 customs declaration (original) In case of physical customs declaration;

a.2) Seal the documents mentioned in Point a.1 of this Clause and request the declarant to submit them
to the Sub-department of Customs where goods are stored.

b) The declarant shall register the time, location of inspection with the Sub-department of Customs
where physical inspection of goods is carried out;

c) If exports or imports are eligible for tax exemption, non-dutiable, or incurring zero tax, or tax
payment is deferred for 275 days (for goods imported for manufacturing of domestic exports), the
declarant may take goods through the customs controlled area before the Sub-department of Customs
where the customs declaration is registered updates the inspection result on the e-customs system to
decide the customs clearance or release of goods or putting goods to storage.

Article 30. Handling customs inspection result

1. If the result of document inspection or physical inspection of goods is appropriate for the customs
declaration contents:

a) If goods must be put into storage: Article 32 of this Circular shall apply;

b) If goods must be released: Article 33 of this Circular shall apply;

c) If goods must be granted clearance: Article 34 of this Circular shall apply.

2. If the customs declaration contents are not appropriate, the customs authority shall request the
declarant to make additional declaration as prescribed in Clause 3 Article 20 of this Circular.

In case of violations against regulations of law on management of exports or imports, the declarant is
not permitted to make additional declaration and shall be dealt with by the customs authority as
prescribed by law.

Article 31. Taking, storing samples of exports or imports

1. Exports or imports shall be sampled in the following cases:

a) Samples are taken to serve customs declaration at the request of the declarant or specialized agency;

b) Samples are taken for analysis at the request of the customs authority.

2. The sampling shall be decided by the head of the customs authority.

3. Procedures for sampling exports or imports

a) If samples are taken for analysis by a professional analysis organization at the request of the
declarant or customs authority, the representatives of the goods owner and the customs authority must
be presence when samples are taken and a sampling record must be made (form No. 08/BBLM/GSQL
in Appendix V enclosed herewith).

If samples are taken for analysis by a professional analysis organization at the request of the customs
authority, the samples must be seal and bear the signatures of the representatives of the goods owner
and the customs authority. A delivery note which bears signatures of all parties must be made when the
samples are delivered to the analysis organization;

b) If samples are taken for analysis and classification, regulations of the Minister of Finance on
classification of goods, analysis serving classification of goods; analysis serving inspection of quality,
food safety of exports or imports shall apply;

c) If samples are taken at the request of a specialized agency, sampling procedures shall comply with
corresponding regulations of laws.

d) When samples are taken by the customs authority or specialized agency, the declarant shall present
the goods and cooperate with them during the sampling process.

4. If samples are taken for analysis, sampling techniques shall comply with instructions of the General
Department of Customs.

If samples are taken to serve inspection by a specialized agency, sampling techniques shall comply
with corresponding regulations of laws.

5. The customs authority shall retain the samples taken for analysis for 120 days from the day on which
the customs declaration is registered.

6. Samples shall be returned and destroyed in accordance with regulations of the Minister of Finance
on classification of goods, analysis serving classification of goods; analysis serving inspection of
quality, food safety of exports or imports.

Article 32. Taking goods to warehouses

1. Goods of prioritized enterprises shall be put in storage as prescribed in Clause 3 Article 9 of Decree
No. 08/2015/ND-CP and the Circular of the Ministry of Finance on prioritized enterprises.

2. Goods subject to quarantine

Quarantine shall be carried out at the checkpoint. In case the quarantine authority permits goods to be
moved to inland quarantine locations as prescribed by law:

a) The customs authority shall consider permitting the goods owner to move goods to the quarantine
location according to the confirmation of the quarantine authority on the Certificate of Quarantine
Registration or the Note of Provisional Plant Quarantine Result (for plant-derived goods) or Goods
Transport Note (for aquaculture products) or other documents issued by the quarantine authority;
b) The declarant is legally responsible for the transport and preservation of goods at the quarantine
location and only use or sell goods after there is a conclusion that the goods satisfy import
requirements;

c) The quarantine authority shall monitor transport, quarantine, and preservation of goods pending
quarantine result as prescribed by the Ministry of Health and the Ministry of Agriculture and Rural
Development.

3. Goods subject to quality inspection and food safety inspection

Inspections shall be carried out at the checkpoint; if goods are moved to another location for inspection
as requested by the specialized agency or the declarant wishes to put their goods into storage, the
declarant shall make a written request (form 09/BQHH/GSQL in Appendix V enclosed herewith).
Director of Sub-department of Customs where the customs declaration is registered shall consider
permitting goods to be put into storage at an inland clearance depot (ICD), bonded warehouse, tax-
suspension warehouse, concentrated inspection places for exports or imports under the supervision of
customs authorities; specialized inspection places, or the declarant's warehouse/depot.

The declarant is legally responsible for the transport and preservation of status quo of goods until the
customs authority concludes that goods satisfy import requirements and grants customs clearance.

4. With regard to imports subject to both quarantine and food safety inspection, both quarantine and
quality inspection, procedures for putting goods into storage are similar to those for imports subject to
quarantine prescribed in Clause 2 of this Article.

5. Handling result of inspection by a specialized agency:

a) If the inspection result indicates that goods satisfy import requirements, the Sub-department of
Customs shall decide customs clearance of goods as prescribed in Article 34 of this Circular;

b) If goods do not satisfy import requirements:

According to the conclusion given by the specialized agency, which permits the declarant whether to
recycle, destroy, or re-export goods, the Sub-department of Customs where the customs declaration is
registered shall take appropriate actions.

6. Actions against delayed submission of inspection results and violations against regulations on
storage of goods:

a) If the specialized agency has not connected with National Single-window Information Portal, the
declarant shall submit the inspection result to the Sub-department of Customs where the customs
declaration is registered within 30 days from the day on which goods are put into storage, except for
prolonged inspection confirmed by the specialized agency;

b) If the customs authority does not receive the inspection result by the deadline mentioned in Point a
of this Clause, or the customs authority is informed that the shipment of imports is not preserved
properly as prescribed by law, the Sub-department of Customs where the customs declaration is
registered shall carry out an inspection or cooperate with the customs authority in charge of the place of
storage in inspecting the preservation of the declarant’s goods and take appropriate actions.
Procedures for inspection of goods preservation shall comply with Clause 7 of this Article;

c) If violations against regulations on storage of goods are committed, in addition to administrative

penalties, the declarant shall not be permitted to put their goods into storage:

c.1) for 01 years from the penalty imposition date if the declarant breaks the seal without permission;
swap goods; sell or use goods without permission; preserve goods at a location other than that
registered with the customs authority;

c.2) for 06 months from the penalty imposition date if the declarant fails to submit inspection result
punctually as prescribed in Point a of this Clause.

Point c.1 and Point c.2 shall apply to the violations from the effective date of this Circular.

d) Each Sub-department of Customs where the customs declaration is registered shall compile a list of
enterprises that are not permitted to put goods into storage and send it to Customs Department for
applying nationwide.

7. Procedures for inspection of goods preservation:

a) The Sub-department of Customs where the customs declaration is registered shall inspect goods
preservation or request Customs Department to carry out the inspection.

If the goods preservation location is not under the management of the Customs Department which
permits the goods to be put into storage, the Customs Department in charge of the goods preservation
location shall carry out the inspection at the request of the former;

b) The declarant shall present goods being preserved for the customs authority to inspect;

c) The declarant that fails to protect the status quo of goods shall be dealt with as prescribed by law.

Article 33. Release of goods

Goods shall be released in accordance with Article 36 of the Law on Customs, Clause 1 Article 32 of
Decree No. 08/2015/ND-CP, and the following instructions:

1. Release of goods pending customs valuation:

a) If exports or imports do not have official prices when the declaration is registered and the declarant
requests a consultation:

a.1) Responsibilities of the declarant:

a.1.1) Request release of goods on the customs declaration as instructed in Appendix II enclosed
herewith. In case of physical customs declaration, the text “Đề nghị giải phóng hàng” (“Goods release
requested”) shall be written in box “Ghi chép khác” (“Notes”) on the declaration;

a.1.2) Pay tax or get guarantee for the tax calculated by the declarant;
a.1.3) Follow procedures for customs valuation of exports or imports that do not have official prices
when the declaration is registered in accordance with the Circular of the Ministry of Finance on
customs valuation of exports and imports or regulations on consultation in Article 25 of this Circular;

a.1.4) Declare customs values on the customs declaration (or the post-clearance declaration using form
No. 03/KBS/GSQL in Appendix V enclosed herewith in case of physical customs declaration) within
30 days from the date of goods release; determine the official tax payable and pay tax fully in order to
obtain customs clearance of goods as prescribed.

a.2) Responsibilities of the customs authority:

a.2.1) The Director of the Sub-department of Customs shall decide the release of goods as prescribed in
Article 32 of Decree No. 08/2015/ND-CP;

a.2.2) Follow procedures for customs valuation of exports or imports that do not have official prices
when the declaration is registered in accordance with the Circular of the Ministry of Finance on
customs valuation of exports and imports or hold a consultation as prescribed in Clause 3 Article 25 of
this Circular.

b) In case the declarant has not had sufficient information and documents to determine customs values
of exports or imports when the customs declaration is registered:

b.1) Responsibilities of the declarant:

b.1.1) Request release of goods on the customs declaration as instructed in Appendix II enclosed
herewith (specify the case of goods release);

b.1.2) Declare and calculate tax according to the customs values determined by the customs authority:

b.1.2.1) Write the text “Đề nghị giải phóng hàng” (“Goods release requested”) in box “Ghi chép khác”
(“Notes”) on the declaration if the values determined by the customs authority are not concurred with
(in case of physical customs declaration); pay tax or get guarantee for according to the values
determined by the customs authority in order to obtain goods release. Declare the customs values on
the customs declaration (or the post-clearance declaration using form No. 03/KBS/GSQL in Appendix
V enclosed herewith in case of manual customs procedures) within 30 days from the date of goods
release; determine the official tax payable and pay tax fully in order to obtain customs clearance of
goods as prescribed;

b.1.2.2) Declare the customs values determined by the customs authority on the customs declaration,
pay tax or get guarantee for tax if such customs values are concurred with in order for the customs
authority to decide customs clearance as prescribed.

b.2) Responsibilities of the customs authority:

b.2.1) The Director of the Sub-department of Customs shall determine customs values according to the
value database, rules and methods for determination of customs value in the Circular of the Ministry of
Finance on customs valuation of exports and imports, notify the declarant (via the e-customs system or
using the form No. 02B/TBXDTG/TXNK in Appendix VI enclosed herewith in case of physical
customs declaration) as the basis for tax calculation; decide release or customs clearance of goods as
prescribed in Article 32 of Decree No. 08/2015/ND-CP;

b.2.2) If the declarant fails to declare the customs values within 30 days from the date of goods release,
the customs authority shall grant customs clearance of goods as prescribed in Article 34 of this Circular
if the declarant has fully paid tax at the customs values determined by the customs authority according
to Point b.2.1 of this Clause.

2. Release of goods pending result of analysis and classification:

a) Responsibilities of the declarant:

a.1) Request release of goods on the customs declaration as instructed in Appendix II enclosed
herewith. In case of physical customs declaration, the text “Đề nghị giải phóng hàng” (“Goods release
requested”) shall be written in box “Ghi chép khác” (“Notes”) on the declaration;

a.2) Pay tax or get guarantee for the tax calculated by the declarant;

a.3) Make additional declaration as prescribed in Article 20 of this Circular.

b) Responsibilities of the customs authority:

b.1) The customs authority shall inspect fulfillment of conditions for goods release and answer the
declarant;

b.2) According to the result of analysis and classification, the Sub-department of Customs where the
customs declaration is registered shall request the declarant to make additional declaration (if required);

b.3) If the declarant fails to make additional declaration as requested, the customs authority shall follow
instructions in Point b.7 Clause 3 Article 20 of this Circular;

b.4) The Director of the customs authority shall decide goods release according to the declarant’s
request and customs dossier.

Article 34. Customs clearance of goods

Customs clearance of goods shall be granted in accordance with Article 37 of the Law on Customs,
Clause 2 Article 32 of Decree No. 08/2015/ND-CP, and the following instructions:

1. Goods shall be granted customs clearance in the following cases:

a) Customs procedures are completed:

b) Exports or imports are in the following cases:

b.1) Goods are eligible for applying the time limit for paying tax prescribed in Clause 11 Article 1 of
the Law on the amendments to the Law on Tax administration and Article 42 of this Circular; or
b.2) Tax must be paid before customs clearance; however tax is not paid or not fully paid but
guaranteed by a credit institution.

c) One of the document of the customs dossier is missing but the Director of Sub-department of
Customs extends the deadline for submission of the original copy as prescribed in Clause 3 Article 27
of Decree No. 08/2015/ND-CP;

d) Goods subject to inspection by a specialized agency shall be granted customs clearance when tax
liabilities are fulfilled and one of the following documents is available:

d.1) A notice of exemption from inspection;

d.2) Inspection result which indicates fulfillment of requirements applied to imports;

d.3) A conclusion of the specialized agency or a decision issued by a competent authority with regard
to the permitted shipment of imports.

dd) Tax on exports or imports is yet to be paid while pending procedures for tax exemption or tax
cancellation shall be granted customs clearance in the following cases:

dd.1) Goods directly serving national defense and security on which excise tax, environmental
protection tax, and other taxes (if any) have been fully paid;

dd.2) Goods serving disaster control, prevention of epidemics, emergency assistance; humanitarian aid,
grant aid on which relevant taxes (if any) have been fully paid;

dd.3) Tax on goods that are paid by state budget is yet to be paid by state budget as confirmed by a
competent authority.

2. Decision on customs clearance of goods

a) If the inspection result is satisfactory, the e-customs system shall automatically check the fulfillment
of tax liabilities and decide whether to grant customs clearance;

b) If the e-customs system fails to perform such check, the declarant shall submit documents proving
fulfillment of tax liabilities (receipt for payment to state budget, guarantee documents, etc.) for the
customs official to check and confirm fulfillment of tax liabilities: submit photocopies and present
original for comparison;

c) With regard to in case of physical customs declaration:

c.1) The customs official who grants registration to the customs declaration shall decide customs
clearance of goods exempt from physical inspection;

c.2) In case the shipment on the customs declaration must undergo physical inspection:

c.2.1) The customs official who carries out physical inspection shall decide customs clearance of goods
that must undergo physical inspection;
c.2.2) If the shipment is inspected by another Sub-department of Customs at the Sub-department of
Customs where the customs declaration is registered, the latter shall decide customs clearance of goods
according to the inspection result sent by the former.

Section 4. Time, exchange rate, basis, methods for calculation of export duty, import duty,
safeguard duty, anti-dumping duty, and countervailing duty

Article 35. Time, exchange rate for calculating taxes on exports or imports

1. The time for calculating export duty, import duty, safeguard duty, anti-dumping duty, and
countervailing duty (within the effective period of the Decision of the Minister of Industry and Trade)
is the registration date of the customs declaration. Export duty, import duty shall be calculated
according to the tax rates, dutiable values, and exchange rates at that time.

If the taxpayer declares, calculates tax on the paper customs declaration before the registration date
with different exchange rate from the exchange rate applicable on the registration date, the customs
authority shall recalculate the tax payable according to the exchange rate applicable on the registration
date.

2. Exchange rates for tax calculation shall comply with Decree No. 08/2015/ND-CP.

a) The General Department of Customs shall cooperate with Vietcombank to update buying rates in the
form of wire transfer announced by the headquarter at the end of Thursdays (or the day before if
Thursday is a public holiday), announce the rate on the website of the General Department of Customs,
and update it on the e-customs system in order to apply to customs declarations registered in the
succeeding weeks;

b) With regard to the foreign currencies that are not announced by the headquarter of Vietcombank, the
General Department of Customs shall update the exchange rates announced by the State bank of
Vietnam posted on its website, announce it on the website of the General Department of Customs, and
update it on the e-customs system in order to determine exchange rates for calculating taxes on exports
or imports.

Article 36. Time for calculating taxes on exports and imports on all-inclusive customs declaration

1. In case an all-inclusive customs declaration is used for partial shipments of exports/imports, taxes
shall be calculated by whenever an export or import is made at the time of following customs
procedures. Export duty/import duty shall be calculated according to the exchange rates, dutiable
values, and exchange rates applicable on that day according to the practical exported/imported quantity
of each article.

2. If the all-inclusive declaration is registered after delivery, Article 93 of this Circular shall apply.

Article 37. Basis and method for tax calculation at certain rates

1. Basis for tax calculation:

a) Quantity of each article of export/imports written on the customs declaration;

b) Customs values as prescribed in the Law on Customs, the Law on Tax administration, the Law on
Export and import duty, Decree No. 08/2015/ND-CP, the Circular of the Ministry of Finance on
customs valuation of exports and imports;

c) Tax rates

c.1) Rates of export duty on exports are specified in the export duty schedule issued by the Minister of
Finance;

c.2) Rates of import duty on imports vary from article to article, including preferential tax rates,
ordinary tax rates, and special preferential tax rates:

c.2.1) Preferential tax rates applied on goods imported from countries, groups of countries or territories
granted “most-favoured nation” status by Vietnam. The list of countries, groups of countries or
territories granted “most-favoured nation” status by Vietnam shall be announced by the Ministry of
Industry and Trade.

Preferential rates of tax on particular articles are specified on the preferential import tariff schedule
issued by the Minister of Finance.

The taxpayer shall declare and take legal responsibility for goods origin, which is the basis for
determination of preferential rates of import duty;

c.2.2) Ordinary tax rates shall comply with the Law on Export and import duty and regulations of the
Government on implementation of the Law on Export and import duty;

c.2.3) Special preferential import duty rates are applied to particular articles that satisfy requirements
for application of special preferential import duty rates prescribed in Circulars of the Minister of
Finance on preferential import tariff schedules for implementation of Free Trade Agreements.

If goods are imported from a free trade zone (including processed goods) into the domestic market, the
following conditions must be satisfied to apply special preferential tax rates imposed by the Minister of
Finance:

c.2.3.1) The goods are on the list of special preferential import tariff schedule issued by the Ministry of
Finance;

c.2.3.2) Goods have documents certifying goods origins as prescribed by the Ministry of Industry and
Trade.

c.2.4) If MFN rate on an article on preferential import tariff schedule is lower than the special
preferential tax rate in the special preferential import tariff schedule, the MFN rate shall apply.

d) Apart from the taxes mentioned in Points c.2.1, c.2.2, or c.2.3 of this Clause, if goods are imported
into Vietnam beyond the limits, there are subsidies, dumping, or discrimination against goods exported
by Vietnam, countervailing duty, anti-dumping tax, anti-discrimination tax, and safeguard duty shall be
imposed.
2. Method for tax calculation:

a) According practical quantity of each article on the customs declaration, their dutiable values, and tax
rates, the amount of export duty, import duty payable shall be calculated as follows:

Export duty, Quantity of each Dutiable value Tax rate

import duty = article written on the x of a unit of x on each
payable customs declaration goods article
Import duty on crude oil or natural gases shall be calculated in accordance with instructions of the
Ministry of Finance on taxes incurred by entities engaged in petroleum exploration and extraction as
prescribed by the Law on Petroleum;

b) If the practical quantity of exports or imports is different from the commercial invoice because of
their nature and such difference is conformable with the delivery terms and payment terms of the sale
contract, the export duty, import duty payable shall be calculated according to the practical payment for
the goods and tax rate on each article.

Example: An enterprise imports 1,000 tonnes of threaded tobacco under a contract at USD 100 per
tonne ± 2% water. The payment on the commercial invoice is 1,000 tonnes x USD 100 = USD 100,000.
Upon importation, if the weight determined by the customs authority is 1020 tonnes or 980 tonnes, the
taxable value is still USD 100,000.

Article 38. Basis and method for calculating fixed tax and mixed tax

1. Basis for tax calculation:

a) Basis for calculating fixed tax:

a.1) Practical quantity of each article written on the customs declaration that applies fixed tax;

a.2) The fixed amount of tax on a unit of goods;

a.3) Exchange rates:

b) Basis for calculating mixed tax:

b.1) Practical quantity of each article written on the customs declaration that applies mixed tax;

b.2) Tax rate and dutiable values of goods that apply mixed tax according to Point b and Point c Clause
1 Article 37 of this Circular;

b.3) Fixed tax on goods that apply mixed tax prescribed in Point a Clause 1 of this Article;

b.4) Exchange rates for tax calculation:

2. Method for tax calculation:

a) Determination of export duty, import duty payable at absolute rate:

 Practical quantity of
Fixed export each article written on Exchange
Fixed tax on a
duty, import = the customs x x rate for tax
unit of goods
duty payable declaration that apply calculation
fixed tax
b) Determination of export duty, import duty payable that apply mixed tax:

Tax calculated as Fixed tax payable

Export duty, import duty
prescribed in Clause calculated as prescribed
payable on goods that = +
2 Article 37 of this in Point a Clause 2 of
apply mixed tax
Circular this Article
Article 39. Safeguard duty, anti-dumping duty, countervailing duty

1. Importers of goods subject to safeguard duty, anti-dumping duty, or countervailing duty according to
Decisions of the Minister of Industry and Trade are the taxpayers.

2. Basis for tax calculation:

a) Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-
dumping duty, or countervailing duty;

b) Dutiable values of each article that applies safeguard duty, anti-dumping duty, countervailing duty;

c) Rate of tax on each article as prescribed in Point d Clause 1 Article 37 of this Circular.

3. Method for tax calculation:

Safeguard duty, = Practical quantity of each Prac Taxable Tax xRate of safeguard
anti-dumping article written on the tical price able duty, anti-
duty, or customs declaration that qua pric dumping duty, or
countervailing applies safeguard duty, ntity ex countervailing
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payable on goods that l prescribed in Clause 2 Article paya safeguard duty,
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4. Time for tax calculation, deadline for paying tax

a) The time for tax calculation shall comply with Article 35 of this Circular;

b) The deadline for tax payment shall comply with Clause 6 Article 42 of this Circular.

5. Tax collection and tax refund:

a) Tax collection:

a.1) Safeguard duty, anti-dumping duty, and countervailing duty shall be paid to the same account of
state budget to which import duty is paid;

a.2) In case of materials and supplies imported for manufacturing of domestic exports; temporarily
imports on which import duty is paid to a deposit account of the customs authority, safeguard duty,
anti-dumping duty, and countervailing duty shall be paid to the same deposit account of the customs
authority as if import duty.

b) Tax refund:

The amount of safeguard duty, anti-dumping duty, or countervailing duty paid under a provisional
decision on imposition of safeguard duty, anti-dumping duty, or countervailing duty issued by the
Ministry of Industry and Trade that is in excess of the amount payable under the official decision shall
be refunded to the taxpayer.

The procedures for refunding overpaid tax are specified in Article 49 and Article 132 of this Circular.

6. Separate instructions of the Ministry of Finance shall apply to collection, refund, and other tax
policies.

Article 40. Application of basis for tax calculation in some special cases
1. With regard to goods that have been repurposed and thus no longer eligible for conditional tax
exemption, preferential tax rates, or tax rates within tariff-rate quota, the basis for tax calculation is the
dutiable values, tax rates, and exchange rates at the time or registering the new declaration. Where:

a) Customs values of imports shall comply with the Law on Customs, Decree No. 08/2015/ND-CP, and
the Circular of the Ministry of Finance on customs values of exports and imports;

b) The rate of import duty shall be the rate at the time of registering the new declaration. Separate
regulations of the Ministry of Finance shall apply to cars and motorbikes being belongings of
Vietnamese citizens residing overseas that have been granted registration of permanent residences in
Vietnam, cars and motorbikes of entities provided with diplomatic immunity and privileges in Vietnam
that are repurposed.

If the customs authority or another competent authority finds that goods are repurposed or sold
domestically instead of being re-exported but the taxpayer fails to voluntarily declare and pay tax, the
taxpayer shall pays an amount of tax imposed by the customs authority and incur penalties as
prescribed in Article 21 of this Circular.

2. If goods are manufactured, processed, recycled, assembled in a free trade zone where materials and
components are imported from abroad as prescribed in Clause 16 Article 103 of this Circular, tax shall
be calculated according to the Prime Minister’s regulations on financial policies applied to economic
zones at checkpoints and guiding documents of the Ministry of Finance.

3. With regard to imports that also incur safeguard duty/anti-dumping duty/countervailing duty/anti-
discrimination tax, the amount of safeguard duty/anti-dumping duty/countervailing duty/anti-
discrimination tax shall be added to the price for calculating excise tax, VAT.

Section 5. Payment of taxes and fees

Article 41. Tax payment currencies

1. Taxes on exports or imports shall be paid in VND. If taxes are paid in foreign currencies, only
convertible foreign currencies are permitted. Exchange rates between foreign currencies and VND shall
comply with Clause 2 Article 35 of this Circular.

2. If taxes have to be paid in foreign currencies but official prices are not available when the
declaration is registered:

a) The taxpayer may pay a provisional amount of tax in a foreign currency before customs clearance or
release of goods. After official prices are available and the taxpayer is paid in foreign currency by the
foreign client, the difference (if any) shall be paid in foreign currency; or

b) The taxpayer may pay a provisional amount of tax in VND before customs clearance or release of
goods. After official prices are available and the taxpayer is paid in foreign currency by the foreign
client, the difference (if any) shall be paid in foreign currency; or Exchange rates between foreign
currencies and VND shall comply with Clause 2 Article 35 of this Circular.

Article 42. Deadline for paying tax

Deadlines for paying taxes on exports or imports are prescribed in Clause 3 Article 42 of the Law on
Tax administration, which is amended in Clause 5 and Clause 6 Article 1 of the Law No.
21/2012/QH13. Specific instructions are provided below:

1. With regard to materials and supplies imported for manufacturing of domestic exports:

a) In order to apply the 275-day time limit, the taxpayer must satisfy the conditions below:

a.1) The taxpayer has a establishment in Vietnam’s territory for manufacturing of domestic exports, has
the lawful right to use the premises, facilities (including those associated with land); has the right to
own or right to use machinery and equipment at the manufacturing establishment that Article suitable
for materials and supplies imported for in Vietnam’s territory;

a.2) The taxpayer has engaged in export/import for at least 02 years prior to the registration date of the
customs declaration of the shipment of materials and supplies imported for in Vietnam’s territory, and
the customs authority determines that throughout that 2-year period:

a.2.1) the taxpayer is not penalized for smuggling or illegal transport of goods across the border;

a.2.2) the taxpayer is not penalized for tax evasion or trade fraud;

a.3) The taxpayer does not owe overdue taxes, late payment interest, fines on exports or imports when
the declaration is registered;

a.4) The taxpayer does not incur any penalty for accounting offenses for 02 consecutive years from the
registration date of the customs declaration;

a.5) The taxpayer makes payment for goods imported for manufacturing of domestic exports via a
bank. The cases in which payments are considered made via a bank are specified in Clause 4 of
Appendix VII enclosed herewith.

The taxpayer shall make declaration and take responsibility for the declaration of fulfillment of
conditions for applying 275-day time limit using form No. 04/DKNT-SXXK/TXNK in Appendix VI
enclosed herewith.

b) In case of import entrustment, the entrusting party must satisfy all conditions in Point a and have the
import entrustment contract; the trustee must satisfy all conditions in Points a.2, a.3, a.4, a.5 of this
Clause;

c) In case a parent company imports goods to supply its associate companies, an associate company
imports goods to supply other associate companies; an associate company imports goods to supply its
affiliated units:

c.1) In case goods are imported by a parent company to supply associate companies, then the associate
companies must satisfy all conditions in Points a.1, a.2, a.3, a.4 and the parent company must satisfy all
conditions in Points a.2, a.3, a.4, a.5 of this Clause;
c.2) In case goods are imported by an associate company to supply other associate companies, then the
other associate companies must satisfy all conditions in Points a.1, a.2, a.3, a.4 and the importing
company must satisfy all conditions in Points a.2, a.3, a.4, a.5 of this Clause;

c.3) In case goods are imported by an associate company to supply its affiliated unit:

c.3.1) If goods are manufactured and exported by the affiliated unit, but the associate company has the
right to own the manufacturing facilities, the associate company has the right to own or use the
machinery and equipment, then the affiliated unit must satisfy all conditions in Points a.2, a.3, a.4 and
the associate company must satisfy all conditions in Point a of this Clause;

c.3.2) If goods are manufactured and exported by the affiliated unit, the manufacturing facilities are
under the ownership of the affiliated unit, the machinery and equipment are under the ownership or
enjoyment of the affiliated unit, then the affiliated unit must satisfy all conditions in Points a.1, a.2, a.3,
a.4; and the associate company must satisfy all conditions in Point a.2, a.3, a.4, a.5 of this Clause.

When following procedures for importing materials and supplies, the parent company or the associate
company which imports materials and supplies must provide the customs authority with the list of
associate companies or affiliated units as declared with the tax authority in order to obtain the taxpayer
ID number (TIN) as prescribed in Circular No. 80/2012/TT-BTC dated May 22, 2012 of the Ministry
of Finance.

d) If any of the conditions mentioned in Point a of this Clause is not satisfied but the tax is guaranteed
by a credit institution, the guarantee shall comply with Article 43 of this Circular. Time limit for paying
tax is the same as the guarantee duration. Nevertheless, the time limit must not exceed 275 days from
the customs declaration registration date. Late payment interest shall not be charged during the
guarantee period.

dd) In case materials and supplies imported for manufacturing of products for export that are eligible
for 275-day time limit are in fact not used for manufacturing of domestic exports or any of the
conditions in Point a of this Clause is not satisfied, or products are exported after the deadline for
paying tax:

dd.1) If goods are sold domestically instead of being re-exported: The taxpayer must pay all taxes
payable as prescribed by law before completing procedures for domestic sale of goods instead of re-
export; procedures for declaring domestic sale of goods instead of re-export, registration of the new
declaration and tax calculation shall comply with Article 21 and Article 40 of this Circular;

dd.2) If products are exported after the 275-day time limit for paying tax though the taxpayer satisfies
all conditions because the manufacture or reserve cycle is longer than 275 days, the client terminates
the contract, the time of delivery is delayed, tax deferral shall be granted as prescribed in Article 135 of
this Circular;

dd.3) If any of the conditions in Point a of this Clause is not satisfied (and no guarantee is provided):
the taxpayer must pay all taxes and late payment interest incurred over the period from the registration
date of the declaration of imports to the tax payment date, and also incurs penalties as prescribed.

2. With regard to temporarily imports

a) The taxpayer must pay import duty and other taxes prescribed by law (if any) before completing
procedures for temporary import of goods. If taxes have not been paid and are guaranteed by a credit
institution, the guarantee shall comply with Article 43 of this Circular. Time limit for paying tax is the
same as the guarantee duration. Nevertheless, the time limit must not exceed 15 days from the
expiration of the temporary import period (unless this period is extended). Late payment interest shall
not be charged during the guarantee period;

b) If goods are re-exported after the expiration of the guarantee period, late payment interest shall be
charged for the period from the expiration of the guarantee period to the practical re-export date or tax
payment date (whichever comes first);

c) If permission for paying tax by the end of the guarantee period is granted but goods are sold
domestically instead of being re-exported, all taxes must be paid before completing procedures for
domestic sale of goods. Procedures for declaration of domestic sale of goods instead of re-exported,
registration of the new declaration, and tax calculation shall comply with Article 21 and Article 40 of
this Circular.

3. With regard to exports or imports prescribed in Point c Clause 3 Article 42 of the Law on Tax
administration, which is amended in Clause 11 Article 1 of the Law No. 21/2012/QH13, the taxpayer
must pay tax before goods are released or granted customs clearance.

If taxes are guaranteed by a credit institution, the guarantee shall comply with Article 43 of this
Circular. The time limit for paying tax is the same as the guarantee duration and must not exceed 30
days from customs declaration registration date. However, late payment interest will still be charged for
the period from the date of customs clearance or release of goods to the practical tax payment date.
Late payment interest is specified in Article 106 of the Law No. 21/2012/QH13 on the amendments to
the Law on Tax administration, amended in the law No. 71/2014/QH13, and instructed in Article 133
of this Circular.

4. Time limits for paying taxes in special cases (except for the case in which outstanding tax may be
paid in instalments prescribed in Clause 25 Article 1 of the Law No. 21/2012/QH13 on amendments to
the Law on Tax administration):

a) With regard to partial shipments of exports/imports on an all-inclusive customs declaration

prescribed in Article 36 and Article 93 of this Circular, the time limit for paying tax varies from case to
case as prescribed in this Article, and are applied to each shipment;

b) With regard to exports or imports that are still under the supervision of the customs authority but
impound by a competent authority for investigation, the time limit for paying tax shall begins on the
day such goods are released;

c) With regard to goods that are imported to directly serve national defense and security, granted
customs clearance or released, and awaiting decision on conditional tax exemption, if it is determined
that such goods are not eligible for conditional tax exemption, taxes shall be fully paid, the time limit
for paying tax and late payment interest shall be recalculated according to the period from the date of
customs clearance or release of goods to the practical tax payment date, and penalties shall be imposed
(if any);
d) With regard to goods that are imported to directly serve scientific research, education, training, and
eligible for conditional tax exemption, the taxpayer must implement the latest decision on tax payable
issued by the customs authority pending a decision on conditional tax exemption. If it is determined
that such goods are not eligible for conditional tax exemption, taxes shall be fully paid, the time limit
for paying tax and late payment interest shall be recalculated according to the period from the date of
customs clearance or release of goods to the practical tax payment date, and penalties shall be imposed
(if any);

dd) If payment for goods covered by state budget yet to be made, taxes shall be paid within 05 working
days from the receipt of money paid by the state budget.

Late payment interest shall be charged as prescribed in Article 133 of this Circular if the taxpayer fails
to pay taxes by the said deadline.

The taxpayer must present documents issued by State Treasury about the amount paid by state budget
in order to pay tax to the customs authority where the customs declaration is registered: 01 photocopy;

e) In case of additional declaration to pay tax arrears, the time limit for paying tax arrears shall be the
same as the time limit for paying tax on the declaration.

5. Time limit for paying imposed tax

a) With regard to customs declarations registered from July 01, 2013, the time limit for paying tax
imposed by the customs authority is the same as the time limit written on such declarations;

b) With regard to declarations registered before July 01, 2013, if the customs authority imposes tax
from the effective date of this Circular, the deadline for paying tax is the issuance date of the decision
on tax imposition.

6. Time limit for paying tax on exported crude oil, goods subject to safeguard duty, anti-dumping duty,
countervailing duty (except for materials and supplies imported for manufacturing of domestic exports,
temporarily imports, which apply the time limits for paying tax prescribed in Point a, Point dd Clause
1, Point a Clause 2 of this Article) shall comply with Point c Clause 3 Article 42 of the Law on Tax
administration, which is amended in Clause 11 of the Law No. 21/2012/QH13. Accordingly, the time
limit for paying tax shall comply with Clause 3 of this Article.

7. If official prices are not available when goods are released or granted customs clearance and the
taxpayer must pay tax according to the declared prices, the time limit for paying tax shall comply with
Clause 3 of this Article.

If the tax temporarily paid or guaranteed before goods are released or granted customs clearance is
lower than tax payable when official prices are available, the taxpayer must pay the difference. Late
payment interest shall not be charged on such difference. The time of fixing official prices shall be
determined as prescribed by law.

If the tax temporarily paid or guaranteed before goods are released or granted customs clearance is
higher than tax payable when official prices are available, the excess shall be settled in accordance with
Article 49 and Article 132 of this Circular.
8. The deadline for paying taxes on copyright pay, license pay, and the amount paid by the importer
from the amount collected after selling, disposing of, using imports that were not determined when the
declaration is registered (because it depends on the revenue from sale of imports or because of other
reasons specified in the sale contract or agreement on payment of copyright pay, license pay) is the
registration date of the post-clearance additional declaration.

9. Time limits for paying VAT on machinery, equipment, vehicles that are part of a technological line,
building materials that cannot be domestically manufactured and need importing to form fixed assets;
materials for manufacture of animal feeds and imported pesticides shall comply with Point c Clause 3
Article 42 of the Law on Tax administration, which is amended in Clause 1 Article 1 of the Law No.
21/2012/QH13, Clause 1 Article 3 of the Law No. 71/2014/QH13, which adds Clause 3a to Article 5 of
the Law on Value-added tax, instructions in Article 43 of this Circular, and other guiding Circulars
promulgated by the Minister of Finance.

Article 43. Tax guarantee

1. Tax guarantee shall be provided in the form of separate guarantee or joint guarantee.

a) Separate guarantee means guarantee provided by a credit institution operating under the Law on
credit institutions (hereinafter referred to as “lawful credit institution”) for fulfillment of tax liability of
a particular customs declaration. If the taxpayer fails to pay tax and late payment interest (if any) by
expiration of the guarantee period, the organization that provides guarantee (hereinafter referred to as
“guarantor”) shall pay tax and late payment interest fully on behalf of the taxpayer as prescribed in
Clause 11 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration; Clause 2 Article 114 of the Law on Tax administration;

b) Joint guarantee means guarantee provided by a lawful credit institution institutions for fulfillment of
tax liability of more than one customs declarations at one or some Sub-departments of Customs. Joint
guarantee shall be gradually deducted and restored in proportion with the amount of tax payable.

If the taxpayer fails to pay tax and late payment interest (if any) by expiration of the guarantee period,
the guarantor shall pay tax and late payment interest fully on behalf of the taxpayer as prescribed in
Clause 11 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration; Clause 2 Article 114 of the Law on Tax administration.

2. The customs authority shall accept tax guarantee if the following conditions are satisfied:

a) Conditions for taxpayer to get guarantee:

a.1) The taxpayer has engaged in export/import for at least 365 days prior to the registration date of the
customs declaration, and throughout that 365-day period:

a.1.1) the taxpayer is not on any customs authority’s list of entities that incur penalties for smuggling or
illegal transport of goods across the border;

a.1.2) the taxpayer is not on any customs authority’s list of entities that incur penalties for tax evasion,
tax fraud;
a.1.3) the taxpayer has incurred not more than two penalties for other customs offences (including
understatement of tax payable or overstatement of exempted, reduced, refunded, or cancelled tax), the
fine for which exceeds the competence of the Director of the Sub-department of Customs as prescribed
by the Law on Actions against administrative violations.

a.2) The taxpayer is not on the list of entities that owe overdue taxes, late payment interest, fines when
the declaration is registered.

b) There is a letter of guarantee provided by a lawful credit institution which specifies the guaranteed
tax, guarantee period, and commitment of ability and responsibility to fully pay tax and late payment
interest on behalf of the taxpayer if the taxpayer fails to pay tax by expiration of the guarantee period.

3. Procedures for provision of separate guarantee

a) If tax guarantee is provided, the taxpayer shall submit the letter of guarantee written by the guarantor
to the customs authority while following procedures for export or import of a shipment;

b) The contents of the letter of separate guarantee must comply with the form No. 05/TBLR/TXNK in
Appendix VI enclosed herewith;

c) The customs authority shall inspect the fulfillment of conditions for guarantee prescribed in Clause 2
of this Article, the contents of the letter of guarantee, and:

c.1) Determine a deadline for paying tax according to the guarantee period, which is not later than the
deadline prescribed in Clause 3 Article 42 of the Law on Tax administration, which is amended in
Clause 11 Article 1 of the Law No. 21/2012/QH13 on the amendments to the Law on Tax
administration;

c.2) If the guaranteed tax is smaller than the amount of tax payable, the Director of Sub-department of
Customs shall grant customs clearance to the quantity of goods corresponding to the guaranteed tax,
and take legal responsibility for this action. If the taxpayer wishes to obtain customs clearance for the
whole shipment, the taxpayer must pay the unguaranteed tax before receiving goods.

If the imports are bulk cargo or liquefied gases, and the guarantee amount is smaller than the amount of
tax payable, the Director of Sub-department of Customs shall grant customs clearance to a quantity of
goods which does not exceed the corresponding amount of tax guaranteed;

c.3) If any of the guarantee conditions is not satisfied, the customs authority shall notify the taxpayer of
the refusal of tax guarantee. The guarantor shall be requested to certify if the truthfulness of the letter
of guarantee is suspicious.

d) Monitoring and settlement of guarantee:

d.1) If the taxpayer fails to pay up the guaranteed tax by expiration of the guarantee period, the
guarantor shall fully pay tax and late payment interest on behalf of the taxpayer;

d.2) The customs authority shall monitor, urge the taxpayer and the guarantor to fully pay tax and late
payment interest to state budget as prescribed.
Any customs authority that finds that the guarantor fails to adhere to the commitment shall make a
notification in writing or on the electronic data system (if any) for other customs units nationwide to
reject letters of guarantee written by such guarantor;

d.3) If eh taxpayer and the guarantor pay tax and late payment interest (if any) at the same time, the
overpaid amount shall be refunded to the guarantor.

4. Procedures for provision of joint guarantee

a) Before initiating procedures for export or import, the taxpayer shall send a written request for
permission for joint guarantee of imports (form No. 06A/DDNBLC/TXNK in Appendix VI enclosed
herewith) to the Sub-department of Customs where the customs declaration is registered;

b) The contents of the letter of joint guarantee must comply with the form No. 06/TBLC/TXNK in
Appendix VI enclosed herewith;

c) The customs authority where the customs declaration is registered shall check the fulfillment of
guarantee conditions prescribed in Clause 2 of this Article. If all conditions are satisfied, the customs
authority shall accept the joint guarantee for multiple declarations of imported/exports which are
registered during the guarantee period written on the letter of guarantee, and determine the deadline for
paying tax on each shipment according to the guarantee period.

If any of the guarantee conditions is not satisfied, the customs authority shall notify the taxpayer of the
refusal of tax guarantee.

The customs authority shall send an enquiry about the truthfulness of the letter of guarantee to the
guarantor if it is suspicious;

d) Point c.2 Clause 3 of this Article shall apply if the remaining guarantee amount is lower than the
amount of tax payable.

dd) Guarantee shall be monitored and settled as prescribed in Point d Clause 3 of this Article to ensure
that the guaranteed amount each time is never higher than the total guarantee value; the guarantee quota
shall be restored according to the amount of tax paid. The remaining quota of the letter of guarantee
equals (=) the initial quota minus (-) guaranteed tax plus (+) paid tax on the declarations under joint
guarantee;

e) If the guarantor makes a written request for revocation of joint guarantee, the customs authority shall
immediately terminate the application of joint guarantee on the e-customs system, and notify the
guarantor of such termination as soon as the guarantor’s request is received, provided taxes, late
payment interest, fines (if any) of the declarations under joint guarantee have been fully paid.

5. In case of electronic guarantees provided via commercial banks that have entered into agreements on
tax collection with the General Department of Customs: Upon receipt of information about the
guarantee amount at a commercial bank via the Electronic Payment System on the Electronic Payment
Portal of the General Department of Customs, the customs authority shall update it on the database of
the General Department of Customs and grant customs clearance of goods. Guarantees shall be
monitored and settled in accordance with Point d Clause 3 and Point dd Clause 4 of this Article.
Article 44. Locations and methods of tax payment

Locations and methods of tax payment shall comply with Circular No. 126/2014/TT-BTC August 28,
2014 of the Ministry of Finance on some procedures for declaration, payment, collection of taxes, late
payment interest, fines, and other receivables on exports or imports.

Article 45. Payment and collection of customs fees

1. Payers, rates, collection methods, management and use of customs fees shall comply with Circular
No. 172/2010/TT-BTC dated November 02, 2010.

If a declaration that has more than 50 lines must be divided, or an article on which tax exceeds the
number of digits on the declaration, or the total tax on a declaration exceeds the number of digits on the
declaration, only customs fee for the first declaration is collected.

2. Payment method:

The declarant shall pay customs fees by monthly wire transfer or in cash. The Director of the General
Department of Customs shall organize the collection of electronic customs fees via commercial banks
or organizations authorized to collect by customs authorities (hereinafter referred to as “authorized
collectors”).

3. Payment locations:

Payers of customs fees shall transfer or pay money at State Treasuries, credit institutions, authorized
collectors, or customs authorities.

4. Procedures for payment:

a) If customs fees are paid monthly:

a.1) Within the first 10 days of the next month, the declarant shall fully pay the customs fees of the
previous month to the account of the customs authority where the customs declaration is registered.
The accounting system of the customs authority shall automatically deduct the paid amount from the
outstanding amount in chronological order;

a.2) The customs authority where the customs declaration is registered shall compare the list of
customs declarations that incur customs fees, record the receivable, paid, and outstanding customs fees
according to applicable regulations;

a.3) If a declarant pays customs fees via an authorized collector, the customs authority shall provide the
lists of declarations that incur customs fees of such declarant for the authorized collector via the
customs electronic payment portal on the 5th of every month;

a.4) According to the list sent by the customs authority, the authorized collector shall collect customs
fees and transfer it to the deposit account of the customs authority at a State Treasury;
a.5) On the 10th of every month, the authorized collector shall make and submit a statement of the
amounts of receivable, paid, and outstanding customs fees of every declarant to the customs authority.

b) Any declarant that does not pay customs fees monthly or does not regularly follow customs
procedures at a Sub-department of Customs shall pay customs fee every time it is incurred according to
the notice of customs fees on the e-customs system;

c) If a declarant pays customs fees in cash, the collecting customs official shall write a receipt and
record the collected amount as prescribed.

5. The customs authority shall not enforce payment if declarant has outstanding customs fees. The
declarant has the responsibility to fully pay customs fees by the deadline prescribed in this Article.

6. Management, monitoring of customs fees (if any) on the Concentrated Accounting System:

a) When receiving the statement from the authorized collector, the Sub-department of Customs where
customs procedures are followed must carefully check the amounts of customs fees collected and
transferred to its deposit account at a State Treasury, compare them with the practical payment
confirmed by the State Treasury. In case of any difference between the statement sent by the authorized
collector and the amount confirmed by the State Treasury, a record must be made to determine the
reasons and accountability;

b) According to the amount of customs fees collected and transferred to the customs authority by the
authorized collector, receipts of payment to state budget, and confirmation of payment made by the
State Treasury, the customs authority shall record the amount of customs fees collected and receivable
in order to take appropriate actions.

7. Procedures, responsibilities, and funding for authorizing customs fee collection:

a) The authorization of customs fee collection shall be made into a contract (form No.
07/UNTH/TXNK Appendix VI enclosed herewith) between the Director of the General Department of
Customs and the head of the organization authorized to collect customs fees.

b) Responsibilities of the authorized collector:

b.1) Develop an information technology system connected with the customs electronic payment portal
to execute the concluded collection authorization contract.

The authorized collector must not authorize any third party to execute the collection authorization
contract with the customs authority;

b.2) Receive information about collection of customs fees from customs authorities; fully, promptly
collect and transfer customs fees to the deposit account of the customs authority at a State Treasury.
The amount of customs fees transferred to the customs authority’s deposit account is the total collected
amount on the receipts for customs fee collection:

b.3) Issue receipts for customs fee collection to the fee payer upon collection.
Make a list of receipts by payer and an order of payment to State Treasury;

b.4) Not later than the 10th of the next month, the authorized collector must make and send a report on
the amount collected and transferred in the previous month (form No 08/BCT/TXNK in Appendix VI
enclosed herewith) to the customs authority. The report must reflect the amount receivable, collected,
outstanding amount, reasons, and proposed solutions;

b.5) Make and submit statements of collected customs fees to the customs authority.

c) Responsibilities of the authorizing customs authority:

c.1) Announce the authorized collector;

c.2) Issue notices of customs fees payable in the month requesting the authorized collector to collect
the fees by the 5th of the next month via customs electronic payment portal;

c.3) Instruct the authorized collector to collect customs fees as prescribed;

c.4) Provide funding for collection of customs fees for the authorized collector under the concluded
contract;

c.5) Inspect the collection and transfer of customs fees by the authorized collector.

d) Responsibilities of the State Treasury:

Send receipts for the amount collected and transferred by the authorized collector to the customs
authority for monitoring;

dd) Funding for collection authorization

The funding is extracted from the amount of customs fees collected by the customs authority. The
amount paid to the authorized collector must comply with the agreement between the General
Department of Customs and the authorized collector and suit the practical situation.

Funding for collection authorization must be provided for the right consignees by wire transfer to the
authorized collector’s account at a credit institution or State Treasury. The funding must not be
provided in cash. The customs authority shall provide funding in full for the authorized collector on the
basis of the customs fees transferred to the customs authority’s deposit account at a State Treasury.

8. Penalties for violations against regulations on customs fees:

Every act of the authorized collector that delays the transfer of collected customs fees to the customs
authority’s deposit account at a State Treasury shall be considered appropriation of customs fees, and
the authorized collector shall be dealt with according to applicable regulations of law.

Article 46. Payment of taxes of goods subject to analysis

The taxpayer must comply with Clause 2 Article 33 and Article 42 of this Circular in order to
accurately determine tax on goods subject to analysis.

If the analysis result contravenes the taxpayer’s declaration and thus changes the amount of tax
payable, then the taxpayer must make additional declaration on the e-customs system and pay taxes as
soon as the customs authority’s notification of the analysis result is available. Late payment interest
shall not be charged for the period pending analysis result, or paid tax (if any) shall be refunded.

If the taxpayer fails to make additional declaration, the customs authority shall impose tax. The
taxpayer shall pay tax arrears, late payment interest, and fines (if any) as prescribed.

Article 47. Procedures for paying taxes, late payment interest, and fines

1. Outstanding taxes are unpaid taxes on goods that have been released or granted customs clearance.

2. Due taxes, late payment interest, and fines shall be paid in the order prescribed in Article 45 of the
Law on Tax administration, which is amended in Clause 12 Article 1 of the Law No. 21/2012/QH13 on
the amendments to the Law on Tax administration, where:

a) Outstanding taxes and late payment interest that are more than 90 days overdue shall be enforced;

b) Outstanding taxes and late payment interest that are less than 90 days overdue shall not be enforced;

3. State Treasuries and customs authority shall exchange information about collection of taxes, late
payment interest, and fines to determine the order and collect them properly. To be specific:

a) The customs authority shall monitor tax debts of taxpayers, instruct taxpayers to pay tax in the
correct order, development a database system for taxpayers to check and pay taxes as prescribed;

b) According to the receipts for payment of taxes, late payment interest, and fines of taxpayers, State
Treasuries shall record payments to state budget, send documents and information about the payments
to customs authorities;

c) In case a taxpayer fails to pay taxes, late payment interest, fines in the correct order, the customs
authority shall send a request for adjustment of the amount of tax collected to the State Treasury, notify
the taxpayer of such adjustment or request the taxpayer to pay other outstanding amounts in the correct
order. Exports or imports on a new customs declaration shall only be granted customs clearance when
the taxpayer does not owe overdue taxes, late payment interest, or fines.

d) If the taxpayer does not specify the amount of each type of tax, late payment interest, and fine on the
tax payment document, the customs authority shall record the collected amount of tax, late payment
interest, and fine n the correct order, notify the State Treasury and the taxpayer.

Article 48. Tax imposition

1. Tax imposition prescribed in this Circular means the customs authority’s exercising its right to
determine the factors, basis for tax calculation, calculate tax, and request the taxpayer to pay the tax
determined by the customs authority in the cases mentioned in Clause 2 of this Article.
2. The customs authority shall impose tax in the cases prescribed in Clause 3 Article 33 of Decree No.
83/2013/ND-CP.

3. Tax imposition must comply with principles in Article 36 of the Law on Tax administration.

4. The basis for tax imposition is the quantities, dutiable values, origins of goods, rates of export duty,
import duty, excise tax, VAT, environmental protection tax, safeguard duty, anti-dumping duty,
countervailing duty on practical exports or imports; exchange rates, tax calculation method, other
information and database prescribed in Clause 2 Article 30 of the Law on Tax administration, Article
35 of Decree No. 83/2013/ND-CP, and Section 5 Chapter II of this Circular.

5. The power to impose tax is specified in Article 33 of Decree No. 08/2015/ND-CP.

6. Procedures for tax imposition

a) Taxes on exports or imports shall be imposed while customs procedures are being followed or after
goods are released or granted customs clearance;

b) When imposing tax, the customs authority must determine the amount of tax payable or relevant
factors (goods quantity, dutiable values, codes, tax rates, origins, exchange rates, quotas, etc.) which
are the basis for determination of the total amount of tax payable, exempted, reduced, refunded
(cancelled) of each article and customs declaration as prescribed in Article 34 of Decree No.
83/2013/ND-CP.

When imposing relevant factors, the customs authority shall calculate the corresponding amount of tax
payable and notify the taxpayer of both the factors and amount of tax payable;

c) Specific procedures:

c.1) Determine goods dutiable imposition as prescribed in Clause 2 of this Article;

c.2) Determine the method of tax imposition as prescribed in Article 34 of Decree No. 83/2013/ND-CP
and:

c.2.1) In case of imposition of tax payable:

c.2.1.1) Check, determine the basis for tax calculation (quantities, values, exchange rates, origins,
codes, tax rates of goods) in accordance with regulations of law on taxation and relevant laws;

c.2.1.2) Calculate the total amount of tax payable, the difference between the tax payable and the
amount declared, paid by the taxpayer (if any);

c.2.1.3) Issue a decision on tax imposition and a decision on penalties for administrative violations (if
any).

c.2.2) In case of imposition of relevant factors:

c.2.2.1) Check, determine the relevant factors in an accurate and legitimate manner;
c.2.2.2) Determine the time of tax calculation and/or basis for tax calculation (quantities, values, tax
rates, etc.) according to the relevant factors imposed, regulations of law on taxation, and relevant laws.
If the time of tax calculation and/or basis for tax calculation cannot be determined and/or the basis for
calculation of taxes on the same type of goods on various customs declarations that are repurposed, the
imposed tax shall be the average tax according to applicable regulations of law on the registration date
of the customs declaration;

c.2.2.3) Calculate the total amount of tax payable, the difference between the tax payable and the
amount declared, paid by the taxpayer (if any); determine late payment interest as prescribed in Article
133 of this Circular;

c.2.2.4) Issue a decision on tax imposition and a decision on penalties for administrative violations (if
any).

7. Responsibilities of the customs authority

a) The customs authority shall issue the decision on tax imposition (form No. 09/QDADT/TXNK in
Appendix VI enclosed herewith) when imposing tax and send it to the taxpayer within 08 working
hours since the decision in signed;

b) If the tax imposed by the customs authority is higher than the amount payable, the excess must be
refunded by the customs authority;

c) If the customs authority has good reasons to determine that the decision on tax imposition is
incorrect, a decision on cancellation of tax imposition shall be issued (form No. 10/HQDADT/TXNK
in Appendix VI enclosed herewith).

8. Responsibilities of the taxpayer

a) The taxpayer must fully pay tax arrears to the customs authority as imposed in accordance with
Article 107, Article 108, and Article 110 of the Law on Tax administration, which is amended in
Clause 33, Clause 34, and Clause 35 Article 1 of the Law No. 21/2012/QH13 on the amendments to the
Law on Tax administration.

The taxpayer shall incur penalties if committing violations against tax laws. The time limit for
imposing penalties for violations against tax laws is specified in Article 110 of the Law on Tax
administration, which is amended in Clause 35 Article 1 of the Law No. 21/2012/QH13 on the
amendments to the Law on Tax administration and the Government’s regulations on penalties for
administrative violations and enforcement of administrative decisions in the customs sector;

b) If the decision on tax imposition issued by the customs authority is not concurred with, the taxpayer
still has to pay such tax and shall request the customs authority to provide explanation, file a complaint
or lawsuit against the tax imposition in accordance with regulations of law on complaints and lawsuits.

Article 49. Settlement of overpaid tax, late payment interest, and fines

1. Tax, late payment interest, and fines are considered overpaid in the following cases:
a) If the amount of tax, late payment interest, fines paid by the taxpayer is higher than the amount
payable (including VAT on imports that have been re-exported to the foreign goods owner, re-exported
to a third country or to a free trade zone; goods that have been exported but then imported back into
Vietnam; goods imported for manufacturing of domestic exports on which VAT has been paid and then
exported) within 10 years from the day on which such amount is paid to state budget, the overpaid
amount shall be offset against the outstanding amount (taxes may be offset against each other) or offset
against the amount payable next time; the overpaid amount shall be refunded if the taxpayer no longer
owes tax, late payment interest, or fine, unless the taxpayer is not exempt from penalties because the
decision on penalties for tax offenses issued by a tax authority or a competent authority prescribed in
Clause 2 Article 111 of the Law on Tax administration has been implemented;

b) The taxpayer has a refundable tax according to regulations of law on export duty, import duty,
excise tax, VAT, environmental protection tax, safeguard duty, anti-dumping duty, and countervailing
duty.

2. Documents and procedures for settlement of refundable tax mentioned in Point b Clause 1 of this
Article shall comply with instructions in Section 4 Chapter VI of this Circular.

3. Overpaid tax, late payment interest, and fines mentioned in Point a Clause 1 of this Article shall be
settled as follows:

a) Documents include:

a.1) 01 original copy of the written request for settlement of overpaid tax, late payment interest, and
fines, specifying: numbers of tax payment receipts, amount of late payment interest, amount of tax, late
payment interest, and fines that have been paid, the amount of tax, late payment interest, and fines
payable, the overpaid amount; reasons for overpayment, and suggested solution;

a.2) 01 photocopy of any document proving the overpayment of tax, late payment interest, or fine
(unless such document is enclosed with the customs dossier, which is already submitted when
registering the customs declaration);

a.3) 01 photocopy of the fine payment receipt.

b) The customs authority that collects the overpaid amount shall receive, examine documents submitted
by the taxpayer, compare them to the original customs dossier, inspect the accuracy and legitimacy of
the documents, and take appropriate actions as follows:

b.1) If it is determined that the amount of paid tax, late payment interest, or fine is actually higher than
the amount payable, and the taxpayer’s declaration is accurate, the customs authority shall issue a
decision to refund the overpaid tax, late payment interest, or fine (form No. 11/QDHT/TXNK in
Appendix VI enclosed herewith);

b.2) If it is determined that the amount of paid tax, late payment interest, or fine is actually higher than
the amount payable, but the taxpayer’s declaration is not accurate, the customs authority shall send a
written notification to the taxpayer and refund the correct overpaid amount as prescribed;
b.3) If it is determined that the amount of paid tax, late payment interest, or fine is not higher than the
amount payable, the customs authority shall send a written notification, which provides specific
explanation, to the taxpayer.

c) The customs authority shall process documents mentioned in Point b of this Clause within 05
working days from the day on which sufficient docs are received;

d) According to the decision on refund, the customs authority that collects the overpaid amount shall
settle it and update information about the overpaid amount on the e-customs system.

4. The customs authority that collects overpaid tax, late payment interest, fine has the power to decide
refund of overpaid tax, late payment interest, fine to the taxpayer.

5. Overpaid VAT shall be settled together with refund of import duty (if any) in accordance with
instructions in Article 132 of this Circular.

Section 6. Customs procedures; customs supervision and inspection of goods under customs
supervision and other exports or imports.

Article 50. Transport of goods under customs supervision

1. Goods are under customs supervision in the following cases:

a) Goods are transited through the territorial mainland of Vietnam;

b) Goods are moved to another custom post outside the checkpoint area or vice versa, including:

b.1) Goods on a customs declaration registered at a Sub-department of Customs outside the checkpoint
area that are transported from the customs place outside the checkpoint area to the checkpoint of
export, a bonded warehouse, CFS, ICD;

b.2) Goods on a customs declaration registered at a Sub-department of Customs outside the checkpoint
area that are transported from the checkpoint of import to a customs place outside the checkpoint area
or a free trade zone;

b.3) Exports that are transported from an ICD, a bonded warehouse, container freight station (CFS), or
off-airport cargo terminals to the checkpoint of export;

b.4) Imports that are transported from the checkpoint of import to the port of destination written on the
bill of lading, off-airport cargo terminal, CFS, or another checkpoint;

b.5) Imports that are transported from the checkpoint of import to a bonded warehouse;

b.6) Goods that are transported from a free trade zone to a checkpoint of export or bonded warehouse,
CFS, ICD; a customs place outside checkpoint area, or another free trade zone;

b.7) Exports or imports that are transport from one customs place to another.
2. The declarant is responsible for protecting the status quo of goods and the customs seal, unless goods
cannot be sealed by nature while goods are being transported to the destination; sticking to the transport
route and time registered with the customs authority.

If the status quo of goods or the customs seal cannot be protected, or it is not possible to stick to the
registered route or time because of a force majeure event, the declarant, after taking necessary
measures for minimizing and preventing damage, must promptly notify the nearest customs authority
and the customs authority to which goods is transported until goods arrive at the registered destination.
If it is not possible to promptly notify the customs authority, the taxpayer may inform the local police
authority, the border guard, or the coastguard for confirmation.

Article 51. Customs procedures applied to goods under customs supervision

1. Customs procedures applied to goods transported independently:

a) Procedures customs for independent transport shall be applied to goods transited through Vietnam’s
territorial mainland and the goods mentioned in Point b.3 and Point b.4 Clause 1 Article 50 of this
Circular, and shall be carried out at the Sub-department of Customs from which goods are transported;

b) Customs dossier:

b.1) A declaration of independent transport which contains the information mentioned in Section 6 of
Appendix II enclosed herewith;

b.2) 01 photocopy of the bill of lading, unless goods are transported by road across the border without a
bill of lading;

b.3) A photocopy of the license for transit if such license is required.

With regard to the documents mentioned in Point b.3 of this Clause, if the single-window system is
applied, the regulatory body shall send the electronic license for transit through the integrated
communication system. In this case, the declarant is not required to submit the original license when
following customs procedures.

In case goods are transported from a bonded warehouse, CFS, or ICD to a checkpoint of export, the
documents mentioned in Point b.2 and Point b.3 of this Clause are not required.

c) Procedures:

c.1) Responsibilities of the declarant:

Complete the declaration of goods transport in accordance with Section 6 in Appendix II enclosed
herewith; receive information from the e-customs system and follow the instructions below:

c.1.1) If the declaration is sorted into channel 1 and approved by the e-customs system, the declarant
shall print the notice of approval and present it to the customs authority from which goods are
transported (hereinafter referred to as “dispatching customs authority”) in order to seal and certify the
goods being transported;
c.1.2) If the declaration is sorted into channel 2, the declarant shall present the documents prescribed in
Point b of this Clause to the dispatching customs authority for inspection, provide additional
information about the customs seal number notified by the customs authority, and present goods for the
customs authority to seal and certify;

c.1.3) If the shipment is suspected of violations of law, the declarant shall present the goods to the
dispatching customs authority for physical inspection;

c.1.4) Additional declaration of transport shall be made at the request of the customs authority.

c.2) Responsibility of the warehousing service provider

If the warehousing service provider is connected to the customs authority for exchange of electronic
customs data, the warehousing service provider shall update information about departure of exports or
confirm arrival of imports on the e-customs system;

c.3) Responsibilities of the dispatching customs authority:

c.3.1) Examine the documents if required by the e-customs system and instruct the declarant to provide
additional information about the customs seal number and other information on the declaration of
goods transport (if any).

Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law is
suspected. The result of physical inspection shall be written on the inspection result sheet (form No.
06/PGKQKT/GSQL in Appendix V enclosed herewith) and sent to the Sub-department of Customs to
which goods are transported (hereinafter referred to as “receiving customs authority") where
procedures are carried on.

c.3.2) Approve the declaration of goods transport on the e-customs system;

c.1.2) Seal the goods according to additional information provided by the declarant about the customs
seal number;

c.3.4) Update information about the dispatched goods on the e-customs system if the warehousing
service provider is connected to the customs authority for exchange of electronic customs data;

c.3.5) Monitor the transport of goods under customs supervision;

c.3.6) Carry out search for the shipment if no feedbacks from the receiving customs authority are
received after the expected transport period.

c.4) Responsibilities of the receiving customs authority:

c.4.1) Check and compare the customs seal (if any);

c.4.2) Update information about the arrival of goods on the e-customs system if the warehousing
service provider is connected to the customs authority for exchange of electronic customs data;
c.4.3) Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of
law are suspected. The result of physical inspection shall be written on the inspection result sheet (form
No. 06/PGKQKT/GSQL in Appendix V enclosed herewith).

d) Additional declaration, cancellation of declaration of independent transport:

d.1) Additional declaration or cancellation of the declaration of goods transport shall be made before
information about arrival of goods at the destination is update on the e-customs system;

d.2) The declarant may make additional declaration and cancel information about the transport found
by the declarant or according to instructions sent by the customs authority via the e-customs system;

d.3) The Director of the receiving customs authority shall decide additional declaration or cancellation
of the transport declaration.

2. Customs procedures applied to multi-modal transport:

a) Procedures customs for multi-modal transport shall be applied to goods mentioned in Points b.1, b.2,
b.5, b.6 Clause 1 Article 50 of this Circular;

b) Documents and customs procedures for multi-modal transport shall be followed concurrently with
customs procedures for exports or imports in a corresponding manner; information about multi-modal
transport shall be provided in accordance with Appendix II enclosed herewith. If the e-customs system
does not support declaration of information about multi-modal transport, the declarant shall request a
transport of goods under customs supervision on the declaration (with specific time, route, source, and
destination). The declarant shall present goods for the customs authority to seal them in the cases
mentioned in Clause 3 Article 52 of this Circular in order for the receiving customs authority to carry
on the procedures;

c) With regard to exports

c.1) With regard to exports that have undergone physical inspection at the Sub-department of Customs
where the customs declaration is registered and have to be sealed by the customs

c.1.1) Responsibilities of the dispatching customs authority:

c.1.1.1) Seal the goods, update information about transfer of goods under supervision on the e-customs
system.

If goods are bulk cargo, oversized/overweight goods that cannot be sealed, the customs official shall
specify the names, quantities, categories, codes, origins (if any) of goods, or take pictures of goods, and
update them on the e-customs system or enclosed them with the transfer note;

c.1.1.2) Give goods to the declarant for transport to the checkpoint of export;

c.1.1.3) Monitor the transport of goods under customs supervision;

c.1.1.4) Carry out search for the shipment if goods do not arrive at the checkpoint of export after the
expected transport period.

c.1.2) Responsibilities of the receiving customs authority:

c.1.2.1) Receive goods presented by the declarant;

c.1.2.2) Check the customs seal and compare with information about the dispatch of goods on the e-
customs system;

c.1.2.3) Update information about the arrival of goods on the e-customs system;

c.1.2.4) Cooperate with the dispatching customs authority in tracking down the goods if they do not
arrive at the destination after the expected transport period.

c.2) With regard to exports exempt from customs sealing:

The declarant is responsible for transporting goods to the checkpoint of export.

d) With regard to imports:

d.1) With regard to imports being inspected outside the checkpoint area and goods that must be sealed
by the customs:

d.1.1) Responsibilities of the Sub-department of Customs where the customs declaration is registered:

d.1.1.1) Update information on the e-customs system for the Sub-department of Customs where goods
are stored to seal and transfer goods to the declarant for transport to the inspection place;

d.1.1.2) Receive goods transported by the declarant, check the customs seal and compare with
information about dispatch of goods on the e-customs system;

d.1.1.3) Update information about the arrival of goods on the e-customs system;

d.1.1.4) Monitor information about transported goods; cooperate with the Sub-department of Customs
where goods are stored in tracking down the goods if they do not arrive at the inspection place after the
expected transport period.

d.1.2) Responsibilities of the Sub-department of Customs where goods are stored:

d.1.2.1) Seal the goods, update information about dispatch of goods on the e-customs system, and give
goods to the declarant for transporting to the inspection place;

d.1.2.2) Monitor information about transported goods; take charge of tracking down the goods if they
do not arrive at the inspection place after the expected transport period.

d.2) With regard to imports exempt from customs sealing:

The declarant shall follow customs procedures as prescribed and take goods through the customs
controlled area at the checkpoint after permission is granted by the customs authority.

e) Additional declaration, cancellation of the declaration of multi-modal transport is similar to those of

declaration of exports and declaration of imports prescribed in this Circular.

3. With regard to goods mentioned in Clause 1, Point c.1 and Point d.2 Clause 2 of this Article, if the
dispatching customs authority and the receiving customs authority has not exchanged information
about the transport of goods via the e-customs system or the e-customs system is not working as
prescribed in Clause 2 Article 25 of Decree No. 08/2015/ND-CP and thus declaration of transport of
goods under customs supervision cannot be made via the e-customs system, the dispatching customs
authority shall use the form No. 10/BBBG/GSQL in Appendix V enclosed herewith) to transfer goods
to the receiving customs authority for carrying on the procedures. After receiving the transfer note and
goods, the receiving customs authority shall confirm and notify the dispatching customs authority.

4. The General Department of Customs shall provide instructions on declaration of transport of goods
under customs supervision in the cases mentioned in Point b.7 Clause 1 Article 50 of this Circular.

Article 52. Customs supervision of exports or imports

1. With regard to exports:

a) Responsibilities of the declarant or carrier:

a.1) With regard to exports that are exempt from physical inspection and released or granted customs
clearance, goods approved for independent transport, after goods are gathered inside the customs
controlled area, the declarant or carrier shall provide information about the container list and
declaration number using form No. 29/DSCT/GSQL in Appendix V (if goods are transported in
containers) or list of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or the
notice of approved transport declaration for the warehousing service provider (in the seaport, airport,
off-airport cargo terminal) or for the customs authority of the checkpoint by road, river, inland
waterways, or international railway station;

The declarant shall print the list of containers, list of goods from www.customs.gov.vn or on the
declaration system of the declarant. If the list of containers or list of goods is changed after goods have
entered the customs controlled area, the declarant shall print or request a customs official at the Sub-
department of Customs at the checkpoint to print the list of containers, list of goods from the e-customs
system.

In case of physical customs declaration, the declarant shall present the declaration, on which customs
clearance or release of goods is certified by the Sub-department of Customs where the customs
declaration is registered.

a.2) With regard to exports subject to physical inspection that have been released or granted customs
clearance at the Sub-department of Customs outside the checkpoint area, the declarant is responsible
for protecting the status quo of goods and the customs seal throughout the transportation. After the
customs authority checks and certifies, the declarant shall perform the tasks prescribed in Point a.1 of
this Clause;
a.3) With regard to exports of which physical inspection is carried out by the Sub-department of
Customs at the checkpoint, the declarant shall follow Point a.1 of this Clause as soon as goods are
released or granted customs clearance;

a.4) If the warehousing service provider does not have an IT system that meet standards for
management, supervision of exports or imports moved in or out of the port or depot area, the declarant
or carrier shall provide information about the number of declaration, list of containers, and list of goods
for the customs authority;

a.5) If the declaration of exports has been released or granted customs clearance, goods have been
moved into customs controlled area at the checkpoint of export, but the carrier is only able to load part
of the shipment onto the means of transport, and the remaining amount is loaded onto another means of
transport, then the carrier shall send a written request to the Sub-department of Customs where goods
are stored for continued monitoring the remaining goods until all of them Article exported.

b) Responsibilities of the warehousing service provider at seaports, international airports, off-airport

cargo terminals:

b.1) According to the list of numbers of declarations, list of containers and list of goods provided by the
declarant or the carrier, the warehousing service provider shall check the list of container, list of goods,
and compare information about the customs declaration on the e-customs system to decide the loading
of goods granted customs clearance onto the means of transport;

b.2) After goods are moved into the port or depot area for loading onto the means of transport, the
warehousing service provider shall confirms goods passing through the customs controlled area or
update information about arrival of goods on the e-customs system of the customs authority;

b.3) If the e-customs system is not working, the customs authority must be promptly informed to take
appropriate actions in order to avoid congestion of exports and departing vehicles.

c) Responsibilities of the customs authority:

c.1) Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP;

c.2) With regard to goods exported through a checkpoint by road, river, inland waterway, international
railway, and the case mentioned in Point a.4 of this Clause, the Sub-department of Customs at the
checkpoint of export shall compare information provided by the declarant or carrier as prescribed in
Point a.1 of this Clause with information on the e-customs system to supervise exports; confirm goods
passing through the customs controlled area, or update information about goods on the e-customs
system.

With regard to goods exported through a checkpoint by road, river, inland waterway, international
railway, the confirmation of goods passing through the customs controlled area or update of
information about goods on the e-customs system shall be made after goods have been transported
through the checkpoint of export to the importing country;

With regard to the case mentioned in Point a.4 of this Clause in which goods are exported through a
checkpoint by sea, by air, or by off-airport cargo terminal, after confirming goods passing through the
customs controlled area on the e-customs system, the customs official shall make a confirmation on the
list of container or list of goods, and give it to the declarant. The declarant shall give it to the
warehousing service provider in order to load exports on to the means of transport. In case of
declaration of independent transport, according to the notice of approved transport declaration provided
by the declarant, the customs official shall confirm goods passing through the customs controlled area
on the e-customs system, append his/her signature and seal on the first page of the notice, give it to the
declarant. The declarant shall give it to the warehousing service provider in order to load exports onto
the means of transport;

c.3) With regard to the case mentioned in Point a.5 of this Clause and goods are exported through a
checkpoint other than the checkpoint where goods are stored, relevant Sub-departments of Customs
shall cooperate in monitoring goods until they are actually exported as prescribed; additional
declaration is not required;

c.4) With regard to goods being crude oil exported at offshore extraction sites or in overlapping areas
and the goods mentioned in Clause 1 Article 93 of this Circular, the Sub-department of Customs where
the customs declaration is registered shall confirm goods passing through customs controlled area after
the customs declaration of exports are granted customs clearance (direct supervision is not carried out).

With regard to aviation fuel for outbound airplanes, the Sub-department of Customs where the airplane
departs shall monitor every time goods are delivered.

2. With regard to imports:

a) Responsibilities of the declarant:

a.1) With regard to imports that have been released or granted customs clearance or moved to storage
or an inspection place, goods approved for independent transport, imports eligible for tax exemption or
non-dutiable, incurring zero tax, or eligible for 275-day time limit that undergo physical inspection by
the Sub-department of Customs at the checkpoint at the request of the Sub-department of Customs
where the customs declaration is registered: Information about number of customs declaration, list of
containers using form No. 29/DSCT/GSQL in Appendix V (for goods transported in containers) or list
of goods using form No. 30/DSHH/GSQL in Appendix V (for other goods) or notice of approved
transport declaration shall be provided for the warehousing service provider at the checkpoint, seaport,
international airport, off-airport cargo terminal, or the customs authority at the checkpoint (by road,
river, inland waterways, or international railway).

The declarant shall print the list of container, list of goods from www.customs.gov.vn or on the
declaration system of the declarant. If the list of containers or list of goods is changed when the
declarant receives goods at the checkpoint of import, the declarant shall print or request a customs
official at the Sub-department of Customs at the checkpoint to print the list of containers or list of
goods from the e-customs system;

a.2) With regard to imports moved outside the port or checkpoint area and have to be sealed by the
customs as prescribed in Clause 3 of this Article:

a.2.1) Present the goods for the customs authority to seal;

a.2.2) Transfer the goods to the Sub-department of Customs to which goods are transported to carry on
customs procedures as prescribed;
a.2.3) Preserve the status quo of the goods and the customs seal according to applicable regulations.

a.3) If the warehousing service provider does not have an IT system that meet standards for
management, supervision of exports or imports moved in or out of the port or depot area, the declarant
shall provide information about the number of declaration, list of containers, list of goods for the
customs authority.

b) Responsibilities of the warehousing service provider:

b.1) Check information about the customs declaration on the e-customs system according to
information provided by the declarant prescribed in Point a.1 of this Clause. Only allow goods to be
moved from the customs controlled area when:

b.1.1) The customs authority has granted customs clearance or release of goods, or permitted goods to
be taken to inspection place or through the customs controlled area with regard to imports eligible for
tax exemption or non-dutiable, incurring zero tax, or eligible for 275-day time limit that undergo
physical inspection by the Sub-department of Customs at the checkpoint at the request of the Sub-
department of Customs where the customs declaration is registered.

b.1.2) The quantity of containers, container numbers or amount of bulk cargo, liquid cargo removed
from the customs controlled area that matches information on the customs declaration.

b.2) Notify the Sub-department of Customs at the port or depot or the Sub-department of Customs
where the customs declaration is registered if goods are not those mentioned in b.1 of this Clause;

b.3) Certify goods passing through customs controlled area on the e-customs system;

b.4) Cooperate with a customs authority in inspecting, supervising goods at the gate of the port and
where goods are located outside the customs controlled area.

c) Responsibilities of the customs authority:

c.1) Comply with the regulations in Clause 3 ã 34 of Decree No. 08/2015/ND-CP;

c.2) With regard to imports being removed from the customs controlled area at a checkpoint by road,
river, inland waterway, international railway, and the case mentioned in Point a.3 of this Clause, the
Sub-department of Customs at the checkpoint of export shall compare information provided by the
declarant or carrier as prescribed in Point a.1 of this Clause with information on the e-customs system
to supervise imports being removed from the customs controlled area; confirm goods passing through
the customs controlled area on the e-customs system.

In the case mentioned in Point a.3 of this Clause in which goods are imported through a checkpoint by
sea, by air, or by off-airport cargo terminal, after confirming goods passing through the customs
controlled area on the e-customs system, the customs official shall make a confirmation on the list of
containers or list of goods, and give it to the declarant. The declarant shall give it to the warehousing
service provider in order to allow goods to pass through the customs controlled area. In case of
declaration of independent transport, according to the notice of approved transport declaration provided
by the declarant, the customs official shall confirm goods passing through the customs controlled area
on the e-customs system, append his/her signature and seal on the first page of the notice, give it to the
declarant. The declarant shall give it to the warehousing service provider in order to allow goods to
pass through the customs controlled area;

c.3) In case of customs sealing prescribed in Clause 3 of this Article:

c.3.1) Check the outer condition of goods, compare numbers of containers and seals of the carrier with
information about the customs declaration on the e-customs system;

c.3.2) Make and send a transfer note the Sub-department of Customs to which goods are transported for
carrying on customs procedures as prescribed;

c.3.3) If goods are bulk cargo, oversized/overweight goods that cannot be sealed, the customs official
shall specify the names, quantities, categories, codes, origins (if any) of goods on the transfer note, or
take pictures of actual goods and send them together with the transfer note.

d) In case goods are moved out of the customs controlled area without registering the customs
declaration:

d.1) If a competent authority (police authority, court, etc.) issues a decision to use goods serving urgent
needs, goods serving national defense and security, the Sub-department of Customs at the checkpoint
shall supervise goods being moved out of the customs controlled area according to relevant documents
issued by the competent authority;

d.2) Transshipped goods: the customs official shall issue a Notice of transshipped goods (form No.
21/BKTrC/GSQL in Appendix V enclosed herewith) to supervise goods being moved out of the
customs controlled area;

d.3) Imports that have been moved into the customs controlled area and must be re-exported such as
wrong goods, lost goods, imported refused goods by the goods owner:

d.3.1) The deliverer of goods owners shall send a written request for re-export to the Sub-department of
Customs at the checkpoint where goods are stored specifying the reasons. The request must contain the
number of the bill of lading, intended export time, checkpoint of export, means of transport, etc.

d.3.2) according to the written request made by the deliverer or goods owners, the Sub-department of
Customs where goods are stored shall:

d.3.2.1) Receive the shipment documents;

d.3.2.2) Carry out a physical inspection of customs offenses are suspected.

If the inspection result shows that goods are consistent with the bill of lading, the customs authority
shall consider permitting the re-export of the shipment. If the inspection result reveals that goods are
not consistent with the bill of lading or there is information about violations, appropriate actions shall
be taken.

3. Customs sealing:
a) Cases of customs sealing:

a.1) Goods are transited through Vietnam’s territory, except for the case in Point b.1 of this Clause;

a.2) Exports subject to physical inspection are transported from a customs place outside the checkpoint
area, an inland goods inspection place, or off-airport cargo terminal to the checkpoint of export, bonded
warehouse, CFS, ICD;

a.3) Imports are transported from the checkpoint of import to a customs place outside the checkpoint
area or an inland goods inspection place for physical inspection;

a.4) Imports that arrive at the checkpoint of import are transported by the deliverer to the port of
destination written on the bill of lading or off-airport cargo terminal, except for the case in Point b.2 of
this Clause;

a.5) Goods from abroad are transported from the checkpoint of import to a bonded warehouse, free
trade zone in a checkpoint economic zone, CFA warehouse, duty-free shop, and vice versa;

a.6) Point d Clause 1 Article 83 of this Circular shall apply to temporary import of goods for re-export.

If customs sealing is mandatory, the declarant shall present goods to the customs authority in charge of
the storage so that goods are sealed before passing through customs controlled area.

b) Cases in which customs sealing is not required:

b.1) Goods are transited through Vietnam’s territory without changing the means of transport by sea,
by air, by river from the first checkpoint of import to the checkpoint of export;

b.2) Imports that arrive at the checkpoint of import at a seaport, river port, airport are transported by the
deliverer to the port of destination written on the bill of lading using another means of transport of the
same modal or without changing the means of transport from the checkpoint of import to the port of
destination;

b.3) Various exports or imports are transported by means of multimodal transport and exempt from
physical inspection when following customs procedures;

b.4) Goods are bulk cargo, oversize/overweight load that cannot be sealed.

4. Suspension of goods passing through customs controlled area

a) During the process of customs supervision and patrol, if customs offenses are suspected, the Director
of Sub-department of Customs where the customs declaration is registered or where goods are stored
shall issue a decision to suspend goods from passing through the customs controlled area (form No.
11/QDTDGS/GSQL in Appendix V enclosed herewith), assign personnel to inspect, supervise, and
control goods locally, and inform relevant units for cooperation;

b) Inspection shall be carried out according to the information on the decision to suspend goods from
passing through customs controlled area in the presence of relevant units;
c) A record shall be made when the inspection is done; any customs offenses found shall be dealt with
as prescribed by law. The result must be notified to relevant units.

5. Customs supervision of exports of which the port of loading, checkpoint of export, or means of
transport is changed:

a) If goods have entered the customs controlled area:

According to the declarant’s notification, the Sub-department of Customs where goods are stored shall
make and send a transfer note to the Sub-department of Customs of the checkpoint of export to
supervise exports;

b) If goods have not entered the customs controlled area:

The Sub-department of Customs of the checkpoint of export shall follow Clause 1 of this Article;

c) Additional declaration of exports of which the port of loading, checkpoint of export, or means of
transport is changed shall comply with Clause 3 Article 20 of this Circular.

6. In case goods have been moved into the customs controlled area but the declarant requests
cancellation of the declaration as prescribed in Article 22 of this Circular and bring them back to
inland:

According to the declarant’s request for removing goods from the customs controlled area and
information about cancellation of the declaration of exports on the e-customs system (or a written
confirmation of the cancellation made by the Sub-department of Customs where the customs
declaration is registered in case of physical customs declaration), the Sub-department of Customs
where goods are stored pending export shall supervise goods being moved from the storage.

7. In case goods have been moved into the customs controlled area but the declarant wishes to bring
them back to inland for repair, recycle, or suspend the export and does not cancel the customs
declaration:

a) The declarant shall:

a.1) Send a document to the Sub-department of Customs where the customs declaration is registered
specifying the (specifying the declaration number, container numbers, goods storage location, whether
procedures for tax refund or tax cancellation are completed, and the reasons for bringing goods back to
inland, and intended time of export);

a.2) Return the tax refund to the customs authority or the inland tax authority if tax on exports that were
imported previously or exports domestically manufactured has been refunded.

b) The Sub-department of Customs where the customs declaration is registered shall:

b.1) Notify the Sub-department of Customs where goods are store of the goods being brought back to
domestic market for recycling, report or suspended from export. If goods are brought back to inland for
repair or recycling, the time limit for repair or recycling shall not exceed 30 days from the day on
which goods are removed from the customs controlled area;

b.2) Receive goods, break the seal for the declarant to carry out repair or recycling, and update
information on the e-customs system.

When the repair or recycling is completed as notified by the declarant, the Sub-department of Customs
where the customs declaration is registered shall carry out a physical inspection, seal the goods, update
information about the dispatch of godson the e-customs system, and transfer goods to the declarant for
transport to the checkpoint of export;

b.3) In case of suspension from export: The declaration shall be cancelled in accordance with Article
22 of this Circular;

b.4) The Sub-department of Customs where goods are stored shall be requested to move goods from
the customs controlled area.
c) The Sub-department of Customs where goods are stored shall supervise goods being removed from
the customs controlled area, seal and transfer goods to the Sub-department of Customs where the
customs declaration is registered;

d) If the Sub-department of Customs where the customs declaration is registered and the Sub-
department of Customs where goods are stored have not exchanged information about goods via the e-
customs system, the transfer note form No. 10/BBBG/GSQL in Appendix V enclosed herewith shall be
used to transfer goods. After receiving the transfer note and the goods, the Sub-department of Customs
shall confirm, respond, and enclose it with the customs dossier.

8. When goods are removed from the customs controlled area, if the customs authority finds that the
container numbers do not match the declaration, the customs authority shall request the declarant to
present delivery documents provided by the carrier in order to compare information about the
consignee’s name, number of the bill of lading, name of the means of transport, container numbers,
quantity of packages on the delivery documents with the customs declaration on the e-customs system.
If information is consistent, the customs official shall update the container numbers on the e-customs
system and allow goods to be removed from the customs controlled area. If information is not
consistent or violations of law are suspected, the customs official shall request the Director of the Sub-
department of Customs where goods are stored to cooperate with the Sub-department of Customs
where the customs declaration is registered to carry out an inspection and take appropriate actions.

Article 53. Basis for determination of exports

1. If goods are exported by sea, air, railway, inland waterways, transshipment port, transshipment area;
goods supplied for outbound ships or airplanes; exports transported together with the carrier through air
checkpoint; exports sent to bonded warehouses; exports sent to CFS warehouse, the basis for
determination of exports is the declaration of exports granted customs clearance certified that goods
have passed through the customs controlled area on the e-customs system.

2. With regard to goods exported through a checkpoint by road or by river, the basis is the declaration
of exports that have been granted customs clearance and certified by a customs official that goods have
passed through the customs controlled area on the e-customs system when goods are transported across
the border to the importing country.

3. With regard to indirect export (indirect export means a situation in which goods are manufactured by
a local manufacturer in Vietnam under a contract with a foreign partner and then delivered to a local
importer in Vietnam for further processing at the request of the foreign party), goods sold from the
domestic market into a free trade zone, a border economic zone, a export-processing zone, or an EPE,
the basis is the export or import declaration that has been granted customs clearance.

4. In case of physical customs declaration:

a) With regard to goods mentioned in Clause 1 and Clause 2 of this Article, the basis is the declaration
of exports that have been granted customs clearance and certified by a customs official of the
checkpoint of export that goods have passed through the customs controlled area on. The declaration
must contain the date, the official’s signature and seal). With regard to goods exported through a
checkpoint by road or by river, the basis is the declaration of exports that have been granted customs
clearance and certified that goods have been exported in reality;

b) With regard to goods mentioned in Clause 3 of this Article, the basis is the declaration of exports
that have been granted customs clearance.

Chapter III

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF GOODS

PROCESSED UNDER CONTRACTS WITH FOREIGN TRADERS, MATERIALS AND
SUPPLIES IMPORTED FOR MANUFACTURING OF DOMESTIC EXPORTS; EXPORTS
AND IMPORTS OF EXPORT PROCESSING ENTERPRISES

Section 1. General provisions

Article 54. Imported raw materials/supplies

Raw materials/supplies imported for inward processing or manufacturing of domestic exports include:

1. Materials, semi-finished products, components, knock-down kits directly used for inward processing
operations or manufacturing operations and are converted into the exports.

2. Raw materials/supplies that are directly used for inward processing or manufacturing operations but
are not converted into the products of part of the products.

3. Imported finished products attached to exported products, packed together with exported products
that are made of imported raw materials/supplies, or packed together with products that are made of
raw materials/supplies bought inland or self-supplied by the exporter to create full packs to be
exported.

4. Packages or supplies used as packages of exported products.

5. Raw materials/supplies imported for repair, recycling of exported products.

6. Samples imported for inward processing or manufacturing of domestic exports.

Article 55. Consumption rates for inward processing, manufacturing of domestic exports

1. Consumption rates for inward processing, manufacturing of domestic exports include:

a) Material consumption rate means the practical amount of materials necessary for manufacturing a
unit of product;

b) Supplies consumption rate means the practical amount of supplies necessary for manufacturing a
unit of product;

c) Rate of loss means ratio of loss of materials or supplies, including natural loss, loss due to formation
of waste, rejects to the manufacturing norm or material/supplies consumption norm. If the amount of
waste or rejects is already included in the material or supplies consumption norm, it shall not be
included in the rate of loss.

The material/supplies consumption rate and rate of loss shall be kept by the enterprise and presented
when customs authority carries out an inspection or request explanation for the calculation of the
materials consumption norm, supplies consumption norm, and rate of loss.

2. Rate of derivation of materials from preliminary material means the amount of a material used for
manufacturing of domestic exports that is derived from a preliminary material.

3. Before manufacturing, the taxpayer must estimate the consumption rate and rate of loss of every
product code. If changes are made during the manufacturing process, such norms and rates must be
adjusted and documents about such changes must be retained.

4. The legal representative of the taxpayer is responsible for the accuracy of the consumption rates and
rates of loss applied, and apply such norms and rates for purposes of inward processing or
manufacturing of domestic exports only. Every violation shall be dealt with in accordance with law.

5. The taxpayer shall determine the amount of refundable tax or cancelled tax pursuant to regulations of
this Circular and according to the practical rate of consumption of imported materials and supplies
serving manufacturing of domestic exports.

Article 56. Notification of processing and manufacturing facilities, locations where raw
materials/supplies, machinery, equipment and exported products are stored

1. Responsibilities of the trader:

a) Inform the Sub-department of Customs where import procedures are to be carried out of the facility
where exports are processed/manufactured (hereinafter referred to as “processing/manufacturing
facility”) as prescribed in Article 58 of this Circular (hereinafter referred to as “supervisory Sub-
department of Customs”) via the e-customs system using form No. 12/TB-CSSX/GSQL in Appendix V
enclosed herewith. EPEs are not required to make such notification.
If there is a request for tax refund as prescribed in Point c.2 and Point c.5 Clause 5 Article 114 of this
Circular, the manufacturer of goods to be exported must notify the manufacturing facility before
submitting the application for tax refund and the statement as prescribed in this Circular;

b) If raw materials/supplies, exports have to be stored outside the said manufacturing facility, the
storage location must be notified to the supervisory Sub-department of Customs (form No. 12/TB-
CSSX/GSQL in Appendix V enclosed herewith;

c) Take legal responsibility for info provided in the notification of the processing/manufacturing
facility, or the location where raw materials/supplies, machinery, equipment, or exported products are
stored (hereinafter referred to as “storage location”);

d) Adjust information on the e-customs system according to responses of the customs authority.

2. Responsibilities of the customs authority:

a) Receive notification of the processing/manufacturing facility and the storage location;

b) Check the information within 02 working hours from the receipt of the notification; post the
necessary adjustments on the e-customs system if the information provided is not sufficient.

c) Carry out an inspection at the processing/manufacturing facility if required as prescribed in Article

39 of Decree No. 08/2015/ND-CP and Article 57 of this Circular;

d) Carry out an inspection at the storage location outside the manufacturing facility if it is suspected
that the raw materials/supplies and exported products are not stored at the location notified to the
customs authority.

Article 57 Inspection at the processing/manufacturing facility, inspection of

processing/manufacturing capacity

1. Cases of inspection at the processing/manufacturing facility, inspection of processing/manufacturing

capacity:

a) The entity executes the first processing contract;

b) The entity is permitted to apply the 275-day period for the first time to goods imported for
manufacturing of domestic exports;

c) The cases in Point b Clause 1 Article 39 of Decree No. 08/2015/ND-CP.

2. Inspection procedures

a) The inspection decision form No. 13/KTCSSX/GSQL in Appendix V enclosed herewith shall be
sent directly, by registered mail, or fax to the declarant within 03 working days from the day on which
it is signed and at least 05 working days before the inspection date;
b) The inspection shall be carried out after 05 working days from the issuance date of the inspection
decision. The inspection duration shall not exceed 05 working days.

3. Inspection contents

a) Check the address of the processing/manufacturing facility on written on the notification or on the
Certificate of Business Registration;

b) Inspect the workshops, machinery and equipment:

b.1) Examine documents proving the legal right to use the workshops, premises, storage of raw
materials/supplies, machinery and equipment;

b.2) Inspect the right to ownership of or right to use machinery and equipment, the quantity of
machinery and equipment, manufacturing lines at the processing/manufacturing facility; inspect the
condition, capacity of machinery and equipment.

During the inspection, the customs authority shall examine declaration of imports (in case of import)
invoices, receipts for purchase of machinery and equipment, or compare with the accounting records
(in case of domestic purchase); finance lease contract (in case of finance lease); asset, workshop lease
contracts (in case of lease). The effective period of the finance lease contract, asset/workshop lease
contract must not be equal to or longer than the export contract;

c) Inspect the personnel participating in the manufacturing line according to the employment contracts
or the payroll;

d) Inspect the accounting records or software program for management of inventory of goods, raw
materials/supplies, machinery, and equipment.

4. Inspection record:

At the end of the inspection, the customs official shall make an inspection record (form No. 14/BBKT-
CSSX/GSQL in Appendix V enclosed herewith). The record shall contain the inspection result which
truthfully reflects the reality and specify that:

a) Whether the inspected entity ahs the lawful right to use the premises;

b) Whether the inspected entity has the lawful right to own or use machinery, equipment and
manufacturing lines at the facility, whether they are suitable for the raw materials/supplies imported for
inward processing or manufacturing of domestic exports (if such machinery, equipment, manufacturing
lines are invested by the entity);

c) The quantity of machinery, equipment, and workers.

The inspection record must bears signatures of the inspecting official and the legal representative of the
inspected entity.
5. The inspection result shall be handled in accordance with Clause 3 Article 39 of Decree No.
08/2015/ND-CP and updated on the e-customs system.

Article 58. Customs places

1. Customs places for import:

a) With regard to raw materials/supplies, machinery, and equipment imported for inward processing;
materials and supplies imported for manufacturing of domestic exports, the importer may choose to
follow import procedures at one of the following Sub-departments of Customs:

a.1) The Sub-department of Customs in the same district with the importer’s headquarter, branch, or
manufacturing facility;

a.2) The Sub-department of Customs at the checkpoint or the Sub-department of Customs at the ICD;

a.3) The Sub-department of Customs in charge of goods processed and manufactured for export
affiliated to the Customs Departments in the same province with the manufacturing facility or the
checkpoint of import.

b) With regard to EPEs:

b.1) Imports of EPEs; machinery and equipment temporarily imported to serve manufacturing,
construction of workshops (even if they are directly imported by the contractor); goods under warranty
or repair shall follow customs procedures at the supervisory Sub-departments of Customs of the EPEs;

b.2) In case an EPE exercises its rights to import goods as prescribed in Decree No. 23/2007/ND-CP
and other regulations of the Ministry of Industry and Trade, the customs declaration shall be registered
at the location prescribed in Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-
CP, and Clause 1 Article 19 of this Circular.

2. Customs places for export:

a) With regard to processed/manufactured goods for export, the exporter may choose to follow import
procedures at the most convenient Sub-departments of Customs;

b) With regard to EPEs:

b.1) Exports of EPEs; machinery and equipment re-exported after being temporarily imported to serve
manufacturing, construction of workshops (even if they are directly imported by the contractor) shall
follow customs procedures at the moist convenient Sub-department of Customs of the EPEs;

b.2) In case an EPE exercises its rights to export goods as prescribed in Decree No. 23/2007/ND-CP
and other regulations of the Ministry of Industry and Trade, the customs declaration shall be registered
at the location prescribed in Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-
CP, and Clause 1 Article 19 of this Circular.
Article 59. Inspection of the use and inventory of raw materials/supplies, machinery, equipment,
and exports

1. Cases of inspection

a) A high-risk entity has imported materials, machinery and equipment that has not had exported
products after the manufacturing cycle;

b) There is an unusual increase or decrease in import of raw materials/supplies, machinery, equipment

or export of products by an entity compared to such entity’s manufacturing capacity;

c) An entity is suspected of selling raw materials/supplies, machinery, equipment or products to the

domestic market without making customs declaration;

d) An entity is found declaring exported products inaccurately and against the regulations.

2. Inspection contents

a) Inspect the customs dossier, application for tax refund or tax cancellation, statement, accounting
records, accounting books, logbooks of raw materials/supplies, machinery, and equipment, and other
documents that must be retained by the declarant as prescribed in Clause 5 Article 3 of this Circular;

b) Inspect the norm of exported products and documents related to the establishment of such norms

c) Inspect the correspondence of exported products and imported raw materials/supplies;

d) If the customs authority is not able to give a conclusion after performing the inspection tasks
mentioned in Point a, Point b, and Point c of this Clause, the customs authority shall:

d.1) Inspect raw materials/supplies, machinery, and equipment on the manufacturing line;

d.2) Inspect the inventory;

d.3) Inspect the quantity of finished products that are yet to be exported.

3. Entitlements to inspection

The Director of the Customs Department shall issue the decision on inspection. The Director of Sub-
department of Customs shall organize the inspection.

4. Inspection time

The site inspection shall not last longer than 05 working days. In complicated cases, the duration may
be extended for up to 05 more working days.

5. Inspection procedures
a) Inspection of the use of raw materials/supplies, or inventory at the declarant’s premises shall be
carried out in accordance with the decision of Director of Customs Department; the supervisory Sub-
department of Customs shall notify the declarant within 03 working days from the day on which the
decision is signed and carry out the inspection within 05 days from the day on which the decision is
sent;

b) If the declarant has multiple manufacturing facilities or subcontracts processing to one or some
manufacturers (subcontractors), the site-inspection shall be carried out at each and every of them to
determine the quantity of goods in the inventory;

c) The inspection must be carried out properly and on schedule without affecting the declarant’s
business operation;

d) The inspection shall be recorded in writing by the representatives of the declarant and the
inspectorate.

6. Time limit for giving inspection result

a) Within 05 working days from the end of the site inspection, the Sub-department of Customs shall
send a draft conclusion to the declarant (by fax or registered mail);

b) Within 05 working days from the receipt of the draft conclusion, the declarant must provide
explanation in writing;

c) If the declarant fails to provide explanation within 05 working days from the deadline or the customs
authority accepts the explanation, the Director of the Customs Department shall issue the official
conclusion;

d) If the basis for giving conclusion is not sufficient, the Director of Customs Department may consult
with a competent authority. Within 15 days from the receipt of opinions from the competent agency,
the Director of Customs Department shall issue the official conclusion.

7. Handling inspection result

a) If the inspection result shows that the use of imported raw materials/supplies, machinery, and
equipment corresponds with domestic exports, matches the notification of manufacturing facility and
capacity; information, documents, and quantity of goods in inventory (in storage, on the manufacturing
lines, semi-finished products, incomplete products, etc.) are consistent with accounting records,
documents about exports or imports, the figures provided shall be accept, a conclusion shall be given,
and the inspection result shall be updated on the e-customs system;

b) If the inspection result reveals that the use of imported raw materials/supplies, machinery, and
equipment does not correspond with domestic exports, matches the notification of manufacturing
facility and capacity; information, documents, and quantity of goods in inventory (in storage, on the
manufacturing lines, semi-finished products, incomplete products, etc.) are not consistent with
accounting records, documents about exports or imports, the declaration shall be requested to provide
explanation.

b.1) If the customs authority accepts the explanation, Point a of this Clause shall be followed;
b.2) If the customs authority does not accept the explanation or the declarant does not provide
explanation, the customs authority shall make decisions on tax settlement, impose administrative
penalties in accordance with regulations of law on taxation, customs, and existing documents, or
request a competent person to take actions as prescribed by law.

8. Updating inspection information

The decision on inspection, conclusion about the inspection of use, inventory of raw materials/supplies,
machinery, equipment, and exports shall be update on the e-customs system within 01 day from the day
on which the decision on inspection or the conclusion is signed.

Article 60. Statement

1. Deadline for submitting the statement

Every year, the declarant shall submit the statement of the use of raw materials/supplies, machinery,
equipment, and exports to the customs authority within 90 days from the end of the fiscal year.

2. The statement shall be submitted at the Sub-department of Customs where import procedures are
followed as prescribed in Article 58 of this Circular or the supervisory Sub-department of Customs of
the EPE.

3. Responsibilities of the declarant:

a) Submitting the statement

a.1) With regard to entities that import materials for manufacturing of domestic exports:

The statement shall contain the total value of purchase, sold, and inventory of raw materials/supplies,
semi-finished products, and finished products (form No. 15/BCQT-NVL/GSQL in Appendix V
enclosed herewith) and be submitted to the customs authority via the e-customs system. The statement
must match the declarant’s accounting records.

In case an entity imports raw materials/supplies for manufacturing and sells the products to another
entity for inward processing or manufacturing of domestic exports, both of them must submit the
statements as prescribed in this Article;

a.2) With regard to inward processors:

The entity that monitor imported raw materials/supplies provided by the hiring party, hired machinery
and equipment for performing the processing contract, semi-finished products, and finished products at
off-balance accounts or on its internal control system, the statement of raw materials/supplies shall be
made according to form No. 15/BCQT-NVL/GSQL in Appendix V enclosed herewith, and the
statement of machinery and equipment shall be made according to form No. 16/BCQT-MMTB/GSQL
in Appendix V enclosed herewith. If the internal control system does not monitor quantity of goods by
value, the result given by such system may be used for making the statement of the quantity of goods
that are not monitored by value;
a.3) EPEs shall make statements in accordance with Point a.1 and Point a.2 depending on whether
materials are imported for inward processing or manufacturing of domestic exports.

b) Making and retaining records of imported raw materials/supplies according to regulations of the
Ministry of Finance on accounting, audit, which specify the numbers of declarations of imported raw
materials/supplies;

c) Making and retaining records of exported products according to regulations of the Ministry of
Finance on accounting, audit, which specify the contract and order numbers;

d) Making and retaining documents about the treatment of waste and rejects;

dd) Presenting all accounting documents about the imported raw materials/supplies, machinery, and
equipment and exported products when the customs authority carries out in inspection at the
enterprise’s premises.

5. Responsibilities of the customs authority:

a) Receive statements of use of imported raw materials/supplies, machinery, and equipment submitted
by the declarant;

b) Examine the statements:

b.1) Cases in which the statement is examine:

b.1.1) The entity submits the first statement;

b.1.2) The figures on the statement are abnormally different from the e-customs system;

b.1.3) An inspection is carried out at the taxpayer’s premises after the decision on tax refund or tax
cancellation;

b.1.4) The statement is examined on the basis of risk management, assessment of conformity with law
of the taxpayer.

Statements of prioritized enterprises shall be examined in accordance with regulations of the Ministry
of Finance on application of preferential policies to export and import procedures.

b.2) If an inspection is carried out at the taxpayer’ premises before a decision on tax refund or tax
cancellation is issued, the Director of Customs Department shall examine both the statement and the
eligibility for tax refund or tax cancellation;

b.3) The inspection results shall be handled following the procedures for inspecting the use of raw
materials/supplies, machinery, and equipment at the declarant’s premises in Clauses 2, 3, 4, 5, 6, 7, 8
Article 59 of this Circular.

If the statement examination is combined with examination of the application for tax refund or tax
cancellation for raw materials/supplies imported for manufacturing of domestic exports at the
declarant’s premises, apart from the procedures prescribed in Article 59 of this Circular, the customs
authority must examine the accuracy and truthfulness of the application for tax refund or tax
cancellation and the declarant’s fulfillment of the conditions for tax refund or tax cancellation.

Section 2. Customs procedures applied to goods processed in Vietnam under contracts with
foreign traders

Article 61. Procedures for importing raw materials/supplies, machinery, equipment, and
exporting products

1. Procedures for importing raw materials/supplies

a) The customs dossier, customs procedures applied to imported raw materials/supplies (including
finished products provided by the hiring party that are attached on or packed with the processed
products as full packs; raw materials/supplies imported by the processor) are similar to customs
procedures for importing goods prescribed in Chapter II of this Circular;

b) Customs procedures applied to raw materials/supplies provided by the Vietnamese entity as

requested by the foreign party in the form of indirect export shall comply with Article 86 of this
Circular;

c) The declarant is not required to follow customs procedures for raw materials/supplies manufactured
or purchased by the processor in Vietnam (unless they are bought from an EPE or an enterprise in a
free trade zone). If raw materials/supplies are subject to export duty, the processor shall declare,
calculate export duty and other taxes on the declaration of export of processed products according to
the tax rates, values of the raw materials/supplies that are converted into the products;

d) If raw materials/supplies are imported for inward processing before the processing contract is
signed:

The processor may use raw materials/supplies imported in such manner to perform the processing
contract. Tax policies, procedures for tax refund are similar to import of materials for manufacturing of
domestic exports prescribed in Article 114 of this Circular if the period from the registration date of the
import declaration to the registration date of the declaration of exports made of such raw
materials/supplies does not exceed 02 years.

If the manufacturing cycle of domestic exports is longer than 02 years, the declarant must provide
documents proving the manufacturing cycle for the Sub-department of Customs where the processing
contract is finalized and obtain permission.

2. Procedures for importing hired/borrowed machinery and equipment for performing processing
contracts

Customs procedures for import of hired/borrowed machinery and equipment serving performance of
the processing contract are the same as procedures for temporary import and re-export prescribed in
Article 50 of Decree No. 08/2015/ND-CP.

3. Procedures for exporting processed products

Customs dossiers and customs procedures are the same as those of exports prescribed in Chapter II of
this Circular.

Article 62. Customs procedures for subcontracting processing

1. If the Vietnamese entity that signs a processing contract with a foreign trader hires another entity to
process goods (the latter is referred to as “subcontractor”) according to Point b Clause 2 Article 32 of
Decree No. 187/2013/ND-CP, the entity that signs the contract with the foreign trader shall follow
customs procedures, finalize the processing contract with the customs authority, and take responsibility
for the performance of such contract. The entity that signs the processing contract with the foreign
trader shall submit a written notification of the name, address of the headquarter and address of the
manufacturing facility of itself and the subcontractor, the time for delivering raw materials/supplies to
the subcontractor to the customs authority. The notification shall be submitted before the raw
materials/supplies are delivered.

2. Goods delivered between Vietnamese entities are exempt from customs procedures.

3. If an EPE is hired or subcontracts processing to another entity (subcontractor), regulations in Article

76 of this Circular shall be complied with.

Article 63. Procedures for delivering and receiving goods forwarded for further processing

1. Goods forwarded for further processing prescribed in Article 33 of Decree No. 187/2013/ND-CP
must follow customs procedures for indirect export prescribed in Article 86 of this Circular.

2. The legal representatives of the deliverer and the consignee shall make sure the products are made of
the raw materials/supplies under the processing contract and are used for processing purpose only.

3. If the processing contract to forward products for further processing and the contract to process
forwarded products are executed by the same processor, such processor shall perform the tasks of both
the deliverer and the consignee.

Article 64. Procedures for disposal of excess raw materials/supplies, waste, rejects,
hired/borrowed machinery and equipment

1. Deadline for disposal of raw materials/supplies, machinery, and equipment when the processing
contract is completed or expired

a) Within 15 days from the completion date or expiration date of the processing contract, the declarant
shall send a written notification to the Sub-department of Customs where the contract is finalized of the
solution for disposal of excess raw materials/supplies, hired/borrowed machinery and equipment, waste
and rejects (form 17/XL-HDGC/GSQL in Appendix V enclosed herewith);

b) Within 15 days from the notification date, the declarant must complete the customs procedures for
disposal of such excess raw materials/supplies, hired/borrowed machinery and equipment, waste and
rejects (if any).

2. Disposal solutions
Pursuant to Vietnam’s law and terms of the processing contract, excess raw materials/supplies,
hired/borrowed machinery and equipment, waste and rejects shall be:

a) Sold in Vietnam;

b) Re-exported to abroad;

c) Used for another processing contract in Vietnam;

d) Donated or given away in Vietnam; or

dd) Destroyed in Vietnam.

3. Customs procedures

a) Customs procedures for selling giving excess raw materials/supplies, waste, rejects, hired/borrowed
machinery and equipment above the norm in Vietnam:

a.1) If the buyer or the recipient is the processor, the procedures for repurposing in Article 21 of this
Circular shall be followed;

a.2) If the buyer or the recipient is another entity in Vietnam, the procedures for indirect export
prescribed in Article 86 of this Circular shall be followed.

b) Procedures for re-exporting raw materials/supplies, machinery, and equipment that are temporarily
imported to abroad while performing the processing contract or after the processing contract is
completed or expires are the same as procedures for re-exporting goods to abroad prescribed in Clause
2 and Clause 3 Article 50 of Decree No. 08/2015/ND-CP;

c) Procedures for using raw materials/supplies, machinery, and equipment for another processing
contract with the same or another hiring entity while performing the processing contract or when the
processing contract is completed or expires are the same as procedures for indirect export prescribed in
Article 86 of this Circular;

d) Destruction of raw materials/supplies, waste and rejects in Vietnam:

d.1) The declarant shall send a notification of the solution for destruction of raw materials/supplies,
waste, and rejects specifying the method and location of destruction to the Sub-department of Customs
where imported raw materials/supplies are declared. The declarant is responsible for the destruction as
prescribed by regulations of law on environmental protection;

d.2) The customs authority shall supervise the destruction of raw materials/supplies, waste, and rejects
under risk management rules based on assessment of the declarant’s conformity with law.

The declarant that is a prioritized enterprise shall assume the sole responsibility for the destruction
without supervision by the customs authority.
dd) With regard to excess raw materials/supplies imported by a trader for inward processing purpose,
when the processing contract is completed or expired:

dd.1) if the hiring entity has paid for the raw materials/supplies, regulations of Clause 1 and Clause 2 of
this Article shall be complied with;

dd.2) if the hiring entity has not paid for the raw materials/supplies, a new declaration shall be
registered and the procedures in Chapter II of this Circular shall be followed.

4. With regard to processing contracts with the same hiring entity and processors, materials of the same
type, specifications, and quality may be offset against each other.

5. If the amount of excess raw materials/supplies imported for inward processing does not exceed 3%
of the total amount of raw materials/supplies imported, customs procedures for repurposing are exempt
when such excess raw materials/supplies are sold onto the domestic market. However, taxes must be
declared and paid to inland tax authorities in accordance with regulations of law on taxation.

Article 65. Actions against late submission of the statement of use of raw materials/supplies,
machinery, and equipment, late initiation of customs procedures for excess raw
materials/supplies, hired/borrowed machinery and equipment upon completion or expiration of
the processing contract

1. Actions against late submission of statements of use of imported raw materials/supplies, machinery,
and equipment:

a) Within 30 days from the deadline for submitting the statement, the Sub-department of Customs to
which the statement is supposed to be submitted shall:

a.1) Send an invitation to the customs authority to the declarant for making an offence notice;

a.2) If the declarant does not go to the customs authority within 15 days from the day on which the
invitation is sent, the customs authority shall carry out an investigation at the business premises;

a.3) Inspect the documents and goods of the next export/import shipment of the declarant;

a.4) Cooperate with a competent authority in investigating, verifying, and tracking down the entity that
is suspected of making a getaway.

b) Measures to be taken after urging, investigation, verification, and tracking down:

b.1) If the declarant fails to report the use of raw materials/supplies, machinery, and equipment but still
operates and the customs authority has taken the measures prescribed in Points a.1, a.2, a.3 Clause 1 of
this Article without result, a site inspection of the use of raw materials/supplies, machinery, and
equipment shall be carried out;

b.2) If the declarant is missing or has made a getaway, the customs dossier shall be completed and
transferred to a competent authority for investigation into smuggling and tax evasion as prescribed by
Criminal Code;
2. If customs procedures for excess raw materials/supplies, hired/borrowed machinery and equipment
are not initiated on schedule, the Sub-department of Customs to which the statement is submitted shall:

a) Make an offence notice;

b) Request the Director of the Customs Department to carry out a site inspection of the use of imported
raw materials/supplies, machinery, and equipment.

Article 66. Actions against the hiring party that abandons excess raw materials/supplies,
hired/borrowed machinery and equipment, or processed products

1. The processor shall pay taxes in order to sell such excess raw materials/supplies, hired/borrowed
machinery and equipment, or processed products which are abandoned by the hiring entity on the
domestic market, except for the case in Clause 5 Article 64 of this Circular. Customs procedures and
tax policies shall be determine at the time of repurposing prescribed in Article 25 of Decree No.
08/2015/ND-CP and Article 21 of this Circular.

2. In case of destruction, Point d Clause 3 Article 64 of this Circular shall be complied with.

Section 3. Customs procedures applied to outward processing

Article 67. Procedures for export of raw materials/supplies for processing and import of
processed products

1. Procedures for exporting raw materials/supplies:

a) Customs procedures shall be followed at the most convenient Sub-department of Customs;

b) The customs dossier is similar to that of exports prescribed in Chapter II of this Circular. If the
exported raw materials/supplies are on the list of exports subject to licensing by the Ministry of
Industry and Trade or a regulatory body, the license must also be presented;

b) Customs procedures are the same as export procedures prescribed in Chapter II of this Circular;

c) In case if indirect outward processing, the hiring entity in Vietnam is not required to follow
procedures for indirect outward processing at the customs authority.

2. Procedures for importing processed products

a) Customs procedures shall be followed at the Sub-department of Customs where export procedures
were carried out;

b) The customs dossier and customs procedures shall comply with Chapter II this Circular;

c) Tax policies on processed imports shall comply with Clause 4 Article103 of this Circular.

The quantity of raw materials/supplies exported from Vietnam that are converted into the processed
imports shall be determined by the declarant according to the material consumption rate.
Article 68. Procedures for temporarily exporting processed products for recycling, then re-
importing them into Vietnam.

1. Customs procedures shall be followed at the most convenient Sub-department of Customs;

2. Procedures for temporary export of processed products for recycling:

a) The customs dossier consists of the documents prescribed in Clause 1 Article 16 of this Circular and
documents for receipt of goods for recycling made by the foreign party: 01 original copy;

b) Customs procedures are the same as export procedures prescribed in Chapter II of this Circular;

c) The time limit for recycling shall be registered with the customs authority, which must not exceed
275 days from the date of temporary export.

3. Procedures for re-import of recycled processed products shall comply with Chapter II of this Circular
(except for import license, tax declaration, tax verification).

In case recycled processed products are sold overseas, the declarant shall register a declaration of
exports and follow customs procedures in Chapter II of this Circular (except for physical inspection of
goods).

Article 69. Customs procedures for disposal of excess raw materials/supplies, rejects, wastes;
machinery and equipment temporarily exported to serve outward processing

1. Disposal methods:

Based on the processing contract and pursuant to Vietnam’s law, excess raw materials/supplies,
hired/borrowed machinery and equipment, waste and rejects shall be:

a) Sold, donated/given out, or destructed overseas;

b) Imported into Vietnam;

c) Used for another processing contract overseas.

2. Customs procedures:

a) The overseas sale, donation, destruction of excess raw materials/supplies, machinery and equipment,
waste and rejects serving the performance of the processing contract shall comply with regulations of
the country in which goods are processed. For excess raw materials/supplies, machinery, equipment,
the declarant shall register a new customs declaration and follow customs procedures prescribed in
Chapter II of this Circular;

b) Customs procedures for import into Vietnam:

b.1) If excess raw materials/supplies, machinery, equipment are exported from Vietnam; waste and
rejects are derived from raw materials/supplies exported from Vietnam, procedures for re-import shall
be followed.

b.2) If excess raw materials/supplies, machinery, equipment are purchased overseas; waste and rejects
are derived from raw materials/supplies purchased overseas, customs procedures are the same as those
for commercial import of goods;

b.3) With regard to shipments of machinery and equipment subject to physical inspection, the customs
official shall compare the categories, numbers, symbols of machinery and equipment on the declaration
of temporary export with the re-imported machinery and equipment

c) Procedures for using excess raw materials/supplies, hired/borrowed machinery and equipment for
another processing contract:

The declarant shall send a written notification to the Sub-department of Customs where the statement is
submitted of the names, specifications, quality of raw materials/supplies; amount of excess raw
materials/supplies, hired/borrowed machinery and equipment under the process contract No. (or its
appendices) which are used for the processing contract No. … with …. (specify the overseas
processor).

Section 4. customs procedures, customs supervision and inspection of materials and supplies
imported for manufacturing of domestic exports

Article 70. Procedures for importing raw materials/supplies and exporting products

1. Procedures for importing raw materials/supplies

a) The customs dossier and customs procedures shall comply with Chapter II this Circular;

b) Determination of manufacturing facility under the ownership of the taxpayer for application of 275-
day time limit:

b.1) The taxpayer must have the lawful right to use the premises and workshops (including workshops
associated with land). If the workshop or manufacturing facility is leased from another entity, the lessee
might be eligible for 275-day time limit if the land lease contract is legitimate and has a longer
effective period than the manufacturing contract;

b.2) The taxpayer must have the lawful right to own or use machinery and equipment at the
manufacturing facility that is suitable for the imported raw materials/supplies according to the
commitment.

2. Procedures for exporting products

a) Domestic exports include:

a.1) Products entirely made of raw materials/supplies for manufacturing of domestic exports;
a.2) Products that are combination of:

a.2.1) Raw materials/supplies imported for manufacture of domestic exports;

a.2.2) Raw materials/supplies imported for sale;

a.2.3) Raw materials/supplies that are obtained domestically.

a.3) Products entirely made of raw materials/supplies imported for sale on condition that the period
from the registration date of the declaration of imported raw materials/supplies to the registration date
of the declaration of exported products made of such raw materials/supplies does not exceed 02 years;

a.4) Products made of imported raw materials/supplies that are directly exported by the importer of
such raw materials/supplies or that are sold to another exporter.

b) The customs dossier and customs procedures shall comply with Chapter II this Circular;

c) Tax policies shall comply with section 4 Chapter VII of this Circular.

Article 71. Procedures for handling waste and rejects sold domestically

1. When rejects and waste within the norm for manufacture of goods for export (such as peanut shells)
are sold domestically, customs procedures are exempt. However, taxes must be declared and paid to
inland tax authorities in accordance with regulations of law on taxation.

2. Article 21 of this Circular shall be followed when waste and rejects above norm for manufacture of
goods for export are sold domestically.

Article 72. Procedures for destruction of raw materials/supplies, waste, rejects

1. Procedures for destruction are the same as procedures for destruction of excess raw
materials/supplies, waste, rejects of from processing operations prescribed in Point d Clause 3 Article
64 of this Circular.

2. The declarant is responsible for the destruction as prescribed by law.

Article 73. Customs procedures for selling products to another exporter

1. The entity that imports raw materials/supplies for manufacturing of domestic exports shall follow
import procedures, establish norms, and report the use of imported raw materials/supplies as prescribed
by this Circular.

2. The entity that directly exports products shall follow export procedures prescribed by this Circular.
The declaration of exports must specify that goods are made of materials imported for manufacturing
of domestic exports and the seller’s name.

Section 5. Customs procedures, customs supervision of exports and imports of EPEs

Article 74. General principles

1. Goods imported for manufacturing of domestic exports of an export processing enterprise (EPE)
must follow customs procedures and be used for manufacturing only, except for the following cases in
which the EPE may choose whether to follow customs procedures:

a) Goods are traded among EPEs;

b) Goods are building materials, stationery, food, consumables bought from the domestic market to
build, serve the operation of the EPE and life of the EPE’s employees;

c) Goods circulated within an EPE or among EPEs in the same export-processing zone;

d) Goods of EPEs of the same corporation or group of companies in Vietnam;

dd) Goods received and dispatched by the EPE for repair, classification, packaging, or repackaging.

If customs procedures are not followed, the EPE shall keep a log of goods received and dispatched in
accordance with regulations of the Ministry of Finance on goods trading, accounting, audit; Purposes
and sources of supply of goods must also be specified.

2. Goods purchased by the EPE from the domestic market or imports from above on which taxes have
been fully paid and regulations on management of exports or imports are adhered to when goods are
sold on the domestic markets are exempt from customs procedures.

3. The supervisory customs authority of the export-processing zone and EPEs only supervises at the
gate of the export-processing zone, and only supervises an EPE if requested by the Director of the
Customs Department.

Article 75. Customs procedures applied to exports/imports of EPEs

1. With regard to raw materials/supplies imported to form fixed assets; imported consumables

Customs procedures shall comply with Chapter II this Circular. The declarant must provide sufficient
information on the customs declaration on the e-customs system, except for the tax rate and tax
amount.

2. With regard to goods imported from abroad to serve manufacture of workshop, office building, and
installation of equipment of EPEs:

Customs procedures shall comply with Chapter II this Circular.

If the importer imports goods to serve manufacture of workshops, office buildings, installation of
equipment for an EPE, the quantity of imports must be reported to the supervisory customs authority of
the EPE (form No. 18/NTXD-DNCX/GSQL in Appendix V enclosed herewith) after the work is
transferred to the EPE.

3. With regard to goods traded between an EPE and a domestic enterprise:

The EPE and the domestic enterprise shall follow the corresponding customs procedures for indirect
export as prescribed in Article 86 of this Circular.

4. If customs procedures for trading goods between two EPEs are followed, they shall follow
procedures for indirect export prescribed in Article 86 of this Circular.

5. With regard to waste and rejects that may be sold domestically

Customs procedures shall comply with Chapter II of this Circular, according to which the EPE shall
follow export procedures and the domestic enterprise shall opens a corresponding declaration of
imports.

6. Goods that were exported by an EPE and have to be re-imported for repair and then re-exported shall
follow customs procedures for exports that are returned prescribed in Article 47 of Decree No.
08/2015/ND-CP.

Article 76. Customs procedures for an EPE hiring a domestic processor, a domestic enterprise
hiring an EPE as a processor, an EPE hiring another EPE as a processor

1. Goods processed by a domestic enterprise hired by an EPE:

a) The domestic enterprise shall follow customs procedures in accordance with regulations on inward
processing prescribed in Section 2 of this Chapter;

b) The EPE is not required to follow customs procedures when dispatching raw materials/supplies to
inland for processing and when receiving processed products from inland.

In case goods are dispatched by the EPE to the domestic enterprise for inward processing or repair but
are not received back, a new declaration shall be register for repurposing as prescribed in Chapter II of
this Circular.

2. Goods processed by an EPE hired by an inland enterprise:

a) The domestic enterprise shall follow customs procedures for hiring overseas processors;

b) The EPE is not required to follow customs procedures when receiving raw materials/supplies from
the domestic enterprise for processing and when dispatching processed products to the domestic
enterprise.

3. With regard to goods processed by an EPE hired by another EPE:

Both the hiring EPE and the hired EPE are not required to follow customs procedures when
dispatching, receiving materials and supplies to perform the processing contract.

Article 77. Customs procedures for exports or imports by the right to export, right to import, and
right to distribute of EPEs
1. EPEs that are permitted to engage in goods trading and activities directly related to goods trading in
Vietnam as prescribed in the Government's Decree No. 23/2007/ND-CP dated February 12, 2007 must
record them separately from manufacturing; a separate area must be provided for storing exports or
imports by the right to import, right to export, and right to distribute.

2. The EPE shall fulfill its tax liability and other financial obligations to goods trading and relevant
activities as prescribed by law. Investment incentives, tax incentives, and other financial incentives
applied to manufacturing of domestic exports shall not apply to goods trading and relevant activities of
the EPE.

3. Customs procedures shall comply with Chapter II this Circular. The Ministry of Finance provides
additional instructions on exercising the EPE’s right to export and right to import as follows:

a) The EPE must write on the electronic customs declaration the number of the written permission for
goods trading and relevant activities issued by a competent authority to a foreign-invested company
which has registered the right to export, right to import;

b) Goods have been imported by the right to import of the EPE:

b.1) Customs procedures are exempt when goods are sold to domestic enterprises;

b.2) When goods are sold to another EPE or an enterprise in a free trade zone, customs procedures for
indirect export prescribed in Article 86 of this Circular shall be applied.

c) Customs procedures for goods of the EPE exercising its right to export:

c.1) Customs procedures are exempt when purchasing goods from a domestic enterprise. However,
customs procedures for exporting goods for sale shall be followed when such goods are exported;

c.2) Procedures applied to domestic enterprises buying goods from an EPE shall be followed when
goods are purchased from another EPE for export; Procedures for goods export shall be followed when
such goods are exported; tax shall be declared (if any).

Article 78. Handling imported assets, goods when an EPE is converted to a non-EPE and vice
versa

1. When an EPE is converted into another type of business and vice versa:

a) The EPE shall determine the imported assets and goods in inventory and propose a solution to the
customs authority;

b) The customs authority and the EPE shall follow corresponding customs procedures;

c) Imported assets and goods shall be identified and liquidated before the conversion is permitted by a
competent authority.

2. When converting a non-EPE into an EPE:

a) The enterprise shall report the quantity of raw materials/supplies in inventory; the customs authority
shall carry out an inspection and deal with tax issues;

b) Before converting, all outstanding taxes and fines must be paid to the customs authority. The
customs authority shall only apply preferential tax and customs policies on EPEs to the enterprise after
all tax and customs liabilities are fulfilled.

Article 79. Liquidation of machinery, equipment, and means of transport that form fixed assets

1. The methods of liquidation, goods subject to liquidation, conditions for liquidation, and documents
about liquidation of imports of EPEs are specified in Circular No. 04/2007/TT-BTM dated April 04,
007 of the Ministry of Trade (now the Ministry of Industry and Trade).

2. Liquidation procedures shall be followed at the supervisory Sub-department of Customs of the EPE.

3. Liquidation procedures:

a) The EPE shall send its supervisory Sub-department of Customs a written notification of the reasons
for liquidation, method of liquidation, names and quantity of goods to be liquidated, numbers and dates
of customs declarations;

b) If goods are liquidated in the form of export, the enterprise shall open a declaration of exports;

c) If goods are liquidated by selling, giving, or donating within Vietnam, the EPE shall follow the
procedures for liquidation and repurposing as follows:

c.1) The EPE shall registers a new customs declaration, tax policies, imports management policies
applicable at the time of registration of the declaration of repurposing (unless all import management
policies were fulfilled at the time of import); the basis for tax calculation is the dutiable values, tax
rates, and exchange rates at the time of registering the declaration of repurposing;

c.2) After repurposing, customs procedures are not required when goods are sold, given, or donated
within Vietnam.

d) In case of destruction, Point d Clause 3 Article 64 of this Circular shall be complied with.

Article 80. Procedures for hiring a warehouse outside an EPE (hereinafter referred to as
“external warehouse”) to store materials and products of the EPE; customs management of
external warehouse inventory

The EPE may lease an external warehouse in a industrial park, export-processing zone, hi-tech zone,
economic zone within the scope of its supervisory Sub-department of Customs to store raw
materials/supplies and finished products serving its primary manufacturing operation. Manufacturing
process must not take place at the leased warehouse.

1. Procedures for warehouse leasing:

a) The warehouse must:

a.1) Have sturdy surround walls that separate the warehouse from the outside;

a.2) Have surveillance cameras that work constantly at the gates which can be accessed by the customs
authority where necessary.

b) Responsibilities of the EPE:

The EPE shall send a written notification of the location, area, infrastructure, mechanism for warehouse
inventory management, and lease duration to its supervisory Sub-department of Customs;

c) Responsibilities of the supervisory Sub-department of Customs:

At the request of the EPE, the supervisory Sub-department of Customs of the EPE shall inspect the
condition of the warehouse, compare with the conditions prescribed in Point a of this Clause in order to
consider permitting the EPE to lease an external warehouse.

2. Entitlement to permit lease of external warehouse lease:

a) The supervisory Sub-department of Customs of the EPE is entitled decide the lease of external
warehouse if the leased warehouse under the management of the Sub-department of Customs;

b) The Customs Department is entitled to the lease of external warehouse if the leased warehouse is
under the management of the Customs Department;

c) The General Department of Customs is entitled to the lease of external warehouse if the leased
warehouse is under the management of two Customs Departments or more;

3. Management of goods sent to the external warehouse:

a) The EPE shall manage and monitor goods received and dispatched from the warehouse on the
accounting record system and submit a report on the 15th of the first month of the next quarter via the
inventory system to its supervisory Sub-department of Customs. If this function is not supported by the
e-customs system, form No. 19/NXTK-DNCX/GSQL in Appendix V enclosed herewith shall be used;

b) The supervisory Sub-department of Customs of the EPE shall carry out extraordinary inspections of
goods in the warehouse if it is suspected that goods are sent to the warehouse improperly or goods in
the warehouse are sold domestically.

Chapter IV

CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION OF SOME

TYPES OF EXPORT AND IMPORT

Section 1. Customs procedures, customs supervision of temporarily imports and temporarily

exports

Article 81. Certification of export, import or temporary import of goods

1. Any trader that wishes to obtain a temporary import number as prescribed in Article 13 of Circular
No. 05/2014/TT-BCT shall submit an application for certification of export, import, or temporary
import of goods to the General Department of Customs, whether directly or by post. The application
consists of:

a) A written request for certification of export, import or temporary import of goods: 01 original copy;

b) A Certificate of Business Registration or Certificate of Business registration: 01 photocopy.

2. Within 05 working days from the receipt of the application, the General Department of Customs
shall check information on the e-customs system and issue a certification or respond the enterprise if
conditions for certification are not fulfilled.

Article 82. Customs procedures for temporary import of goods

Customs procedures for temporary import of goods are the same as those for export, import of goods
prescribed in Chapter III of Decree No. 08/2015/ND-CP. Additional instructions:

1. Customs procedures for temporary import

a) Customs procedures for temporary import of goods shall be followed at the Sub-department of
Customs at the checkpoint where temporarily imports are stored;

b) Apart from the documents prescribed in Clause 2 Article 16 of this Circular, The customs dossier of
temporarily imports must also contain:

b.1) A contract for sale of imports: 01 photocopy;

b.2) With regard to temporarily imports subject to conditions prescribed by the Government:

b.2.1) A certificate of temporary import number issued by the Ministry of Industry and Trade: 01
photocopy;

b.2.2) A license for temporary import of goods issued by the Ministry of Industry and Trade (if the
temporary import of goods is subject to licensing by the Ministry of Industry and Trade): 01 original
copy.

2. Customs procedures for re-export

a) Procedures for re-export shall be followed at the Sub-department of Customs at the checkpoint of at
which goods are temporarily imported (hereinafter referred to as “checkpoint of temporary import”) or
the Sub-department of Customs at the checkpoint where goods are re-exported (hereinafter referred to
as “checkpoint of re-export”). With regard to temporarily imports subject to conditions prescribed by
the Government, customs procedures for re-export shall be carried out at the Sub-department of
Customs at the checkpoint temporary import;

b) Customs dossier or re-exports shall comply with Clause 1 Article 16 of this Circular.
If customs declaration form No. HQ/2015/NK in Appendix V hereof is used when following customs
procedures for temporary import of goods, the same form shall also be used when following customs
procedures for re-export;

c) While following procedures for re-export, the trader must provide information about the number of
the declaration of temporarily imports, ordinal number of corresponding lines on the declaration of
temporarily imports and the declaration of re-exports on the e-customs system; the e-customs system
shall deduct a corresponding quantity of goods from the declaration of temporarily imports.

A declaration of temporarily imports may be used for partial shipments of re-export. A declaration of
re-exports is made according to only one corresponding declaration of temporarily imports. The Sub-
department of Customs where the declaration of re-exports is registered shall check information about
the declaration of temporarily imports on the e-customs system to carry out procedures for re-export.

In case of physical customs declaration, the declarant shall specify the number of the declaration of re-
exports on the export declaration (form No. HQ/2015/XK in Appendix IV enclosed herewith).

3. Checkpoint of temporary import and checkpoint of re-export

a) Goods temporarily imported for re-export must be temporarily imported and re-exported through the
checkpoints and customs clearance points prescribed in Clause 8 Article 11 of the Government's
Decree No. 187/2013/ND-CP dated November 20, 2013 and instructions of the Ministry of Industry
and Trade;

b) If the checkpoint of re-export on the declaration of exports is changed but the transport modal is not
changed, the declarant shall send a written request to the Sub-department of Customs where the
customs declaration is registered. If approved, the customs official shall change the supervision point
on the e-customs system. The Sub-department of Customs at the checkpoint where goods are stored
shall make a transfer note, seal the goods, and send them to the Sub-department of Customs at the
checkpoint of export.

If the checkpoint or re-export on the declaration of exports is changed and customs clearance is yet to
be granted, the declarant shall make additional declaration as prescribed in Article 20 of this Circular.
If the change of the checkpoint of re-export results in the change of the transport modal, the declarant
shall change the checkpoint of export and destination on the declaration of exports;

c) If temporarily imports are re-exported to a free trade zone, bonded warehouse, or export-processing
zone, the checkpoint of export shall be such free trade zone, bonded warehouse, or export-processing
zone.

4. Retention period

a) The period of retention of goods temporarily imported for re-export in Vietnam shall comply with
Clause 4 Article 11 of Decree No. 187/2013/ND-CP;

b) The trader that wishes to extend the retention period in Vietnam shall send a written request to the
Sub-department of Customs at the checkpoint where procedures for temporary import were followed.
The Director of the Sub-department of Customs shall consider granting the request and return it to the
trader for following procedures for re-export of goods; 01 photocopy shall be kept together with the
customs dossier. A shipment shall be granted not more than 02 extensions, each of which shall not
exceed 30 days;

c) Temporarily imports subject to conditions of the Government or goods restricted from import
prescribed by the Ministry of Industry and Trade must be re-exported through the checkpoint of
temporary import within 15 days from the expiration of the retention period (goods must not be re-
exported to checkpoints other than the checkpoint of temporary import). Goods that are not re-exported
shall be confiscated and handled as prescribed. If goods must be destroyed, the trader shall incur the
destruction cost. The Sub-department of Customs at the checkpoint of temporary import shall take
charge and cooperate with the Sub-department of Customs at the checkpoint of re-export in
transferring, managing, supervising, and handling goods that are retained in Vietnam after the deadline
for retention expires.

5. Retention location

Goods temporarily imported for re-export (including those that have completed procedures for
temporary import or re-export pending export) shall be kept at one of the following location:

a) An area under customs supervision at the checkpoint;

b) An ICD or bonded warehouse at the checkpoint of import or checkpoint of export;

c) Warehouse/depot of the traders within a customs area issued with temporary import number by the
Ministry of Industry and Trade.

6. Supervision of goods transported from the checkpoint of temporary import to the checkpoint of re-
export

When temporarily imports are transported from the checkpoint of temporary import to the checkpoint
of re-export, the declarant/carrier must declare the transport on the e-customs system in the following
cases:

a) Goods are temporarily imported at a checkpoint and re-exported at another;

b) Goods are temporarily imported at a checkpoint and transported to a storage location, then re-
exported at another checkpoint.

Customs procedures for transporting goods shall comply with regulations on transport of goods under
customs supervision in Article 51 of this Circular.

7. Customs procedures for selling goods domestically instead of being re-exported shall comply with
Clause 5 Article 21 of this Circular.

Article 83. Management of goods temporarily imported for re-export

1. Management of goods temporarily imported for re-export

a) Container must not be divided throughout the transport of goods from the checkpoint of temporary
import to the customs controlled area, the re-export location at the checkpoint, or the customs clearance
post.

If the container must be changed or divided, the trader shall submit a written request specifying the
reasons, time of beginning and finishing changing or dividing the container for re-export; the Director
of Sub-department of Customs in charge of the storage place shall grant permission if the following
conditions are satisfied:

a.1) Goods are being kept at one of the locations mentioned in Clause 5 Article 82 of this Circular or
customs clearance posts; goods gathering and inspection places at the checkpoint;

a.2) The container or the means of transport is qualified for customs sealing. Otherwise, appropriate
customs supervision measures shall be taken by Sub-department of Customs at the checkpoint of re-
export to ensure tightness and conformity with law.

b) Goods being moved to another means of transport or container shall be put under supervision;

c) Temporarily imports that have been grated customs procedures must be gathered at goods inspection
places, bonded warehouse at the checkpoint of temporary import or checkpoint of re-export, and be
exported through the checkpoint within 08 working hours since goods arrives at the checkpoint of
export. If goods cannot be exported or not completely exported, the Director of Sub-department of
Customs at the checkpoint of export shall consider extending the deadline if the trader submits a
written request, provided they are completely exported within the time limit for retention in Vietnam.
While awaiting the next re-export, goods must be kept at the places prescribed in Clause 5 Article 82 of
this Circular;

d) If the checkpoint of re-export is different from the checkpoint of temporary import, the Sub-
department of Customs at the checkpoint of temporary import shall seal the goods and request the
declarant to move them to the checkpoint of re-export.

2. Customs management of temporarily imports sent to bonded warehouses and ICDs

a) If procedures for temporary import have been completed and procedures for re-export have not,
goods may only be sent to a bonded warehouse or ICD under the management of the Sub-department
of Customs at the checkpoint of import. Physical inspection shall be carried out at the bonded
warehouse or ICD under the management of the Sub-department of Customs at the checkpoint; If
procedures for re-export have been completed, goods must be sent to a bonded warehouse or ICD at the
checkpoint of export;

b) Customs management of temporarily imports sent to bonded warehouses and ICDs.

b.1) Responsibilities of the trader:

b.1.1) After customs procedures for temporary import or re-export have been completed, if the time
limit for goods retention in Vietnam has not expired, the trader send the Sub-department of Customs
where temporary import procedures were followed a written request for permission to send goods to a
bonded warehouse or ICD pending re-export, specifying the number of the declaration of temporary
import or declaration of re-export;
b.1.2) Preserve the status quo of goods while goods are stored at the bonded warehouse or ICD;

b.1.3) Submit 01 photocopy and present the original or the declaration of temporary import or re-export
for which customs procedures have been completed to the supervisory Sub-department of Customs of
the bonded warehouse or ICD in case of physical customs declaration;

b.1.4) If goods have been sent to a bonded warehouse or ICD pending re-export, the trader must
complete procedures for re-export before goods are moved from the bonded warehouse or ICD to the
checkpoint of export.

b.2) The Directors of the Sub-departments of Customs where procedures for temporary import and re-
export were followed shall make a certification on the written request and give it to the enterprise for
sending goods to the bonded warehouse or ICD. It shall also be photocopied and enclosed with the
customs dossier;

b.3) The supervisory Sub-department of Customs of the bonded warehouse shall carry customs
procedures for goods for which procedures for temporary import have been completed similarly to
goods sent to the bonded warehouse from the domestic market as instructed in Article 91 of this
Circular;

b.4) Supervision of goods for which procedures for temporary import have been completed that are
moved from the checkpoint of import to the bonded warehouse or ICD pending re-export and vice
versa is similar to imports under customs supervision prescribed in this Circular;

b.5) Refund and cancellation of taxes on goods temporarily imported for re-export shall be only be
made after goods have been re-exported in reality.

Article 84. Management, monitoring of declarations of temporarily imports and temporarily

exports

1. Temporarily imports

a) The Sub-department of Customs where procedures for temporary import are followed shall monitor
the quantity of temporarily imports on the e-customs system.

In case of physical customs declaration, the quantity of temporarily imports shall be monitored on the
paper declaration.

b) After re-export, the trader shall follow procedures for refund or cancellation of import duty on the
declaration of temporarily imports as prescribed in section 4 Chapter VII of this Circular at the Sub-
department of Customs where procedures for temporary import are followed.

2. Temporarily imports, temporarily exports mentioned in Article 49, Article 50, Article 51, Article 52,
Article 53, Article 54, Article 55 of Decree No. 08/2015/ND-CP:

a) The Sub-department of Customs where procedures for temporary import or temporary export are
followed shall monitor the quantity of temporarily imports and temporarily exports on the e-customs
system. If procedures for re-export or re-import are not followed by expiration of the period of
temporary import or temporary export that was registered with the customs authority, or such period is
not extended, the customs authority shall take appropriate actions as prescribed by law and impose tax
(if any).

In case of physical customs declaration (including declaration on the Statement of temporarily

imported or temporarily exported empty containers/flex tanks of the circulating vehicles mentioned in
Point a and Point b Clause 1 Article 49 of Decree No. 08/2015/ND-CP) the procedures for re-export,
re-import and monitoring of quantity of temporarily imported/exports shall be carried out using the
paper declaration;

b) With regard to temporarily imports, temporarily exports subject to import duty, export duty, the
declarant shall follow procedures for tax refund or tax cancellation as prescribed in section 4 Chapter
VII of this Circular after goods are re-exported or re-imported;

c) If temporarily imports, temporarily exports are repurposed or sold domestically instead of being re-
exported, the procedures prescribed in Article 21 of this Circular shall be followed.

3. In case of physical customs declaration, after goods are re-exported or re-imported:

a) If goods are eligible for tax exemption or not subject to import duty, export duty, or subject to 0%
import duty, export duty:

a.1) The declarant shall submit a set of documents to the Sub-department of Customs where procedures
for temporary import/export were followed, which consists of:

a.1.1) A written request for finalization of the declaration of temporarily imported/exports, numbers of
the declaration of temporarily imported/export goods and the declaration of re-import/re-export: 01
original copy;

a.1.2) The declaration of re-export/re-import: 01 photocopy;

a.1.3) Payment documents for goods temporarily imported for re-export: 01 photocopy.

a.2) Responsibilities of the customs authority:

Within 02 working days from the receipt of sufficient documents, the customs official shall examine
and compare the documents submitted by the declarant and the documents at the customs authority in
order to finalize and make certification on the declaration of temporarily imported/exports at the
customs authority.

b) With regard to temporarily imports, temporarily exports subject to import duty, export duty, the
declarant shall follow procedures for tax refund or tax cancellation as prescribed in section 4 Chapter
VII of this Circular at the Sub-department of Customs where procedures for temporary import/export
were followed after goods are re-exported or re-imported.

Section 2. Customs procedures, customs supervision and inspection of goods exported, imported
for other purposes
Article 85. Customs procedures for import of duty-free goods serving project execution

1. Imported duty-free goods serving project execution include goods imported as fixed assets; raw
materials/supplies, components, semi-finished products serving manufacturing of the preferential
projects.

2. Customs procedures

a) Customs places:

Customs procedures for import shall be carried out at the most Sub-department of Customs affiliated to
the Customs Departments where the list of duty-free goods or supervisory Sub-department of Customs
of the checkpoint where goods are stored, the port of destination written on the bill of lading, transport
contract, or the Sub-department of Customs in charge of project goods affiliated to the Customs
Department where goods are imported.

With regard to imports serving petroleum activities that are eligible for tax exemption as prescribed in
Clause 11 Article 103 of this Circular, the declarant shall select the most Sub-department of Customs to
follow customs procedures;

b) Customs procedures for import of duty-free goods serving project execution are similar to those
applied to imports. Besides, the declarant must provide information about the List of duty-free goods
on the on the declaration of imports.

The e-customs system will automatically deduct the quantity of imports corresponding to the quantity
of goods on the List of duty-free goods. In case of paper list of duty-free goods, the customs authority
shall make a monitoring sheet and deduct goods quantity as prescribed in Clause 4 Article 104 of this
Circular.

3. Liquidation, repurposing of duty-free imports

a) The methods of liquidating, purposing goods, conditions, documents for liquidating duty-free
imports of foreign-invested projects shall comply with instructions in Circular No. 04/2007/TT-BTM
dated April 04, 2007 of the Ministry of Commerce (now the Ministry of Industry and Trade) on export,
import, processing, liquidation of imports, and sale of goods of foreign-invested companies.

If duty-free goods are imported to serve execution of a domestic project, a new declaration shall be
used for declaring tax as prescribed in Article 21 of this Circular when goods are repurposed;

b) Procedures for liquidating, repurposing goods shall be followed at the customs authority where the
list of duty-free imports or the declaration of imports is registered (if registration of the list of duty-free
imports is not required);

c) Procedures for liquidation and repurposing:

c.1) The enterprise or Liquidation Board shall send the customs authority where the declaration of
duty-free imports was registered the reasons for liquidation or repurposing, names, codes, symbols,
quantity, and exempt tax of goods, the number and date of the corresponding declaration;
c.2) In case of export, the enterprise shall opens a declaration of exports that suits the purpose;

c.3) If goods sold in Vietnam, given, donated, or destructed, tax shall be calculated on a new customs
declaration as prescribed in Article 21 of this Circular. The enterprise shall follow import procedures
according to the import purpose, tax policies, policies on management of imports applicable at the time
of registration of the import declaration, unless all import management policies were fulfilled while
following import procedures.

If goods are sold to a enterprise eligible for exemption of import duty, the quantity of duty-free goods
must be deducted from the monitoring sheet of duty-free goods issued to the transferee enterprise;

c.4) In case of destruction, the enterprise shall take responsibility as prescribed by the environment
authority.

Article 86. Customs procedures applied to indirect export

1. Indirect exports include:

a) Processed products: hired/borrowed machinery and equipment; excess materials; waste, rejects under
processing contracts prescribed in Clause 3 Article 32 of Decree No. 187/2013/ND-CP;

b) Goods traded between an inland enterprise and an EPE or an enterprise in a free trade zone;

c) Goods traded between a Vietnamese company and a foreign entity without a representative in
Vietnam and are requested to be delivered to another enterprise in Vietnam by the foreign entity.

2. Customs procedures for indirect export shall be followed at the most convenient Sub-department of
Customs selected by the declarant that suit the purpose.

3. Customs dossier

The customs dossier of indirect exports shall comply with Article 16 of this Circular.

If goods are traded between an inland enterprise and an EPE or an enterprise in a free trade zone, the
declarant may use VAT invoices or sale invoices as prescribed by the Ministry of Finance instead of
commercial invoices.

4. Time limit for completing customs procedures

Within 15 working days from the day on which exports are granted customs clearance and delivered,
the local importer shall complete customs procedures.

5. Customs procedures

a) The exporter shall:

a.1) Complete the declaration of exports and multimodal transport, specifying the destination code of
the Sub-department of Customs where import procedures are followed and the enterprise identification
number as instructed in Appendix II of this Circular;

a.2) Follow procedures for exporting goods as prescribed;

a.3) Deliver goods to the imported after they are granted customs clearance.

b) The importer shall:

b.1) Complete the declaration of imports by the deadline, specifying the number of the declaration of
indirect export as instructed in Appendix II hereof;

b.2) Follow procedures for importing goods as prescribed;

b.3) Only sell or use imports for manufacturing after they are granted customs clearance.

c) The customs authority where export procedures are followed shall carry out export procedures as
prescribed in Chapter II of this Circular;

d) The customs authority where import procedures are followed shall:

d.1) Monitor declarations of indirect exports for which customs procedures have been completed in
order to initiate import procedures;-CP.

d.2) Carry out inspection according to the classification result given by the e-customs system. If
physical inspection of goods is required and goods have undergone physical inspection at the Sub-
department of Customs of export, the Sub-department of Customs of import shall not carry out physical
inspection;

d.3) Compile monthly lists of indirect exports that have been granted customs clearance (form No.
20/TKXNTC/GSQL in Appendix V enclosed herewith) and send them to the supervisory tax authority.

6. In case a prioritized enterprise and its partners, or a conformable enterprise and its partners that are
also conformable enterprises who have indirect exports that are delivered many times over a certain
period of time under a contract/order with the same buyer or seller, goods may be delivered before
customs declaration. Customs declaration shall be made within 30 days from the delivery date. The
declarant may register the declaration of indirect exports at the most convenient Sub-department of
Customs; tax policies and policies on management of exports or imports shall be implemented when
the customs declaration is registered. The customs authority only examines documents related to the
delivery of goods instead of carrying out a physical inspection. The exporter and the importer must
keep documents proving each delivery (such as commercial invoice, VAT invoice, sale invoice, goods
dispatch invoice, etc.) and present them to the customs authority on request.

Article 87. Customs procedures applied to exports or imports of foreign traders who exercise the
right to export or import, foreign-invested companies (except for EPEs exercising the right to
export or import prescribed in Article 77 of this Circular)
1. Customs dossier:

In addition to the documents mentioned in Article 16 of this Circular, the declarant must submit the
following documents:

a) With regard to exports or imports of foreign traders who exercise the right to export or import
without representative entities in Vietnam:

a.1) Certificate or registration or right to export or import issued to the foreign trader by the Ministry of
Industry and Trade: 01 photocopy;

a.2) A contract with a customs brokerage agent: 01 photocopy.

b) The Certificate of investment in goods trading and relevant activities of the foreign-invested trader
who registers the right to export or import goods of a foreign-invested company: 01 photocopy;

c) If customs procedures are followed at the same Sub-department of Customs, the declarant shall only
submit the documents mentioned in Point a and Point b when following customs procedures for the
first time.

2. Customs procedures:

Customs procedures applied to exports or imports of foreign traders who exercise the right to export or
import and foreign-invested companies without representative entities in Vietnam shall comply with
Chapter II of this Circular; the declarant shall specify the documents mentioned in Point. A.1 and Point
b Clause 1 of this Article on the electronic customs declaration (box “License number”).

Article 88. Customs procedures for goods received and dispatched from transshipment ports

1. The enterprise operating the transshipment port shall make 02 original copies of the notice of goods
transshipment (form No. 21/BKTrC/GSQL in Appendix V enclosed herewith)

2. Goods received and dispatched from the transshipment port is exempt from inspection. If violations
of law are suspected, the customs authority shall check the quantity of containers, compare the numbers
and symbols of containers with the statement, and carry out physical inspection of goods as prescribed.

3. Quarterly within 15 days after the end of the reporting period, the transshipment enterprise must send
a report to eh supervisory customs authority of the transshipment port on the quantity of goods
received, dispatched from, and remain in the transshipment port.

4. Goods that remain in the transshipment port shall be handled in accordance with Article 58 of the
Law on Customs and the corresponding Circular of the Ministry of Finance.

Article 89. Customs procedures applied to transited goods

1. Transited goods that are transported directly from the exporting country to the importing country
without passing through any Vietnam’s checkpoint are exempt from customs procedures.
2. Customs procedures applied to transited goods that are that are taken to a depot of a Vietnam's
seaport (not bonded warehouse or transshipment area) while being transported from the exporting
country to the importing country:

a) The trader shall:

Submit a set of documents to the Sub-department of Customs where goods are imported which consists
of:

a.1) A written request for permission for goods transit (form No. 22/CKHH/GSQL in Appendix V
enclosed herewith);

a.2) A bill of lading of the imports: 01 photocopy.

b) The Sub-department of Customs at the checkpoint shall:

b.1) Receive and examine the documents;

b.2) Certify the import, append the official’s seal and signature on the enterprise’s request;

b.3) Monitor the transited shipment until it is exported from Vietnam;

b.4) Certify that goods have passed through the customs controlled area on the written request for
permission for goods transit after goods are loaded onto the means of transport;

b.5) In case transited goods are exported through a checkpoint other than the checkpoint of import but
still in the same seaport system under the supervision of Customs Department, the customs official
shall certify that goods have passed through the customs controlled area on the request after goods are
taken to the customs controlled area at the checkpoint of export; Goods received and dispatched from
customs controlled areas at checkpoints shall be supervised in accordance with Article 52 of this
Circular;

b.6) If the transited shipment is suspected of violations, the Director of the Sub-department of Customs
at the checkpoint shall decide a physical inspection and take appropriate actions as prescribed.

c) Transited goods must be exported from Vietnam within 30 days from the day on which they are
received and inspected by the Sub-department of Customs at the checkpoint.

3. Goods that pass through a Vietnam’s checkpoint and taken to a bonded warehouse or transshipment
area at a Vietnam’s port while being transported from the exporting country to the importing country
shall undergo customs procedures applied to goods received and dispatched from bonded warehouses
and transshipment areas of Vietnam’s ports.

4. Transited goods shall be removed from Vietnam through the checkpoint of import.

5. Transited goods are exempt from inspection. Physical inspection shall be carried out as prescribed in
Article 29 of this Circular if violations of law are suspected.
Article 90. Customs procedures for goods received and dispatched from free trade zones within
border economic zones

1. Principles:

Goods received and dispatched from free trade zones within border economic zones must undergo
customs procedures, except for the following cases:

a) Cases in which customs procedures are exempt:

a.1) Goods on the list of goods exempt from customs procedures are exported from other sectors of a
border economic zone or from inland to a free trade zone which is not separated from the outside by
hard fences as prescribed in Section I of Appendix I of Circular No. 109/2014/TT-BTC dated August
15, 2014 of the Ministry of Finance;

a.2) Goods that were previously imported on the List of goods dutiable according to section II of
Appendix II enclosed with Circular No. 109/2014/TT-BTC of the Ministry of Finance are taken from a
free trade zone within a border economic zone to inland;

a.3) Goods derived from inland products prescribed in Point a.1 of this Clause are taken from a free
trade zone within a border economic zone to inland.

b) Cases in which customs procedures are optional:

Goods are stationery, food, consumables used by bought by enterprises in a free trade zone from inland
to serve their operation and life of their employees, except for the case mentioned in Point a.1 of this
Clause.

2. Customs places

a) The entities in the free trade zone within a border economic zone must follow customs procedures at
the supervisory Sub-department of Customs of the free trade zone when exporting and importing
goods;

b) Inland entities that enter into export, import contracts with entities in the free trade zone within a
border economic zone may follow customs procedures at the most convenient Sub-department of
Customs.

3. Goods taken to a free trade zone within a border economic zone from abroad must undergo customs
procedures and apply tax and finance polices that are applied to such border economic zone.

Where an entity imports goods as fixed assets of a project of investment in a free trade zone within a
border economic zone, such goods must be suitable for the field of investment, scale, and purposes of
the project, and must be used for such purposes only.

In case an entity imports raw materials/supplies to serve manufacturing, processing, recycling,

assembly in a free trade zone within a border economic zone, the raw materials/supplies shall be
managed and accounted for in accordance with regulations applied to EPEs prescribed in Article 60 of
this Circular.

4. When taking goods mentioned in Clause 1 of this Article to a free trade zone within a border
economic zone from other sectors or from in land and goods traded among free trade zones, customs
procedures are similar to indirect exports prescribed in Article 86 of this Circular.

5. Goods exported to abroad from a free trade zone

a) Goods exported from a free trade zone to abroad shall follow corresponding customs procedures that
suit the export purpose;

b) Where goods are imported from abroad or inland and then exported at is to abroad, the number and
date of the declaration of imports or VAT invoice or sale invoice must be written on the declaration of
exports.

6. Goods exported to inland from a free trade zone within a border economic zone:

a) Goods exported to inland from a free trade zone must follow customs procedures, except for goods
on the list of goods dutiable upon import from abroad to free trade zones within border economic zones
as prescribed by the Ministry of Finance;

b) Customs procedures shall comply with Chapter II this Circular. In order for the inland entity to
calculate tax payable when following import procedure, the entity in the free trade zone shall follow the
instructions below:

b.1) In case of goods manufactured, processed, recycled, or assembled in a free trade zone without
using raw materials/supplies imported from abroad, the declaration of exports must specify that goods
are manufactured from domestic raw materials/supplies;

b.2) In case of goods manufactured, processed, recycled, or assembled in a free trade zone using raw
materials/supplies imported from abroad, the entity in the free trade zone must calculate and amount of
imported materials that are converted into the products being exported to inland (form 23/NLNK-
PTQ/GSQL in Appendix V enclosed herewith) and specify that goods are made of imported raw
materials/supplies on the declaration of exports;

b.3) If customs procedures for taking goods to the free trade zone have been completed and then goods
are exported at ease to inland, customs procedures are similar to those for indirect exports prescribed in
Article 86 of this Circular. The declaration of exports must specify that goods are exported at is, the
number and date of the corresponding customs declaration;

b.4) The entity in the free trade zone must provide the inland enterprise with sufficient documents and
data for the inland enterprise to calculate tax payable.

7. Goods processing between entities in free trade zones and inland entities
Customs procedures are similar to those applied to goods processing between EPEs and inland entities
prescribed in Article 76 of this Circular. The inland entities shall follow customs procedures at the
supervisory Sub-department of Customs of free trade zones.

8. Customs supervision of goods received and dispatched from free trade zones

a) The free trade zone must be separated from the outside (except for Lao Bao Special Economic Zone
in Quang Tri province and Cau Treo Border Economic Zone in Ha Tinh province to which regulations
of the Prime Minister apply) and have customs control gates in order to monitor goods received and
dispatched from free trade zones;

b) Goods received and dispatched from free trade zones, goods transported imported to inland or
exported to abroad through free trade zones must go through customs control gates and supervised by
the customs;

c) When going through a free trade zone, goods imported from abroad to inland or goods exported from
inland to abroad must stick to the route provided by the supervisory customs authority and management
board of the free trade zone when passing.

9. Separate instructions of the Ministry of Finance shall apply to the sale of duty-free goods to tourists
that visit free trade zones within border economic zones.

Article 91. Customs management of goods entering and dispatched from bonded warehouses

1. Customs procedures for sending goods to a bonded warehouse from abroad

a) The declarant shall:

a.1) Complete the declaration of imports according to Appendix II and the declaration of multimodal
transport as prescribed in Point a Clause 2 Article 51 of this Circular.

In case of physical customs declaration as prescribed in Clause 2 Article 25 of Decree No.

08/2015/ND-CP, the declarant shall complete and submit 02 original copies of the declaration of
imports (form HQ/2015/NK in Appendix IV enclosed herewith);

a.2) Submit 01 photocopy of the bill of lading or an equivalent transport document as prescribed by law
(except for goods imported through a land checkpoint)

a.3) Submit 01 photocopy of the certificate of temporary import number issued by the Ministry of
Industry and Trade for goods temporarily imported for re-export subject to conditions prescribed by the
Ministry of Industry and Trade when they are sent to the bonded warehouse from abroad before
exporting to another country;

a.4) Submit 01 original copy of the notice of exemption from inspection or the notice of inspection
result issued by an specialized agency as prescribed by law.
Where single-window system is applied, the notice of inspection result or exemption from inspection
by a specialized agency shall be sent electronically via the National Single-window Information Portal.
The declarant is not required to submit it while following customs procedures;

a.5) Update information about goods sent to the bonded warehouse on the goods inventory software on
the bonded warehouse owner and send it to the supervisory Sub-department of Customs of the bonded
warehouse.

b) The supervisory Sub-department of Customs of the bonded warehouse shall carry out customs
procedures prescribed in section 3 Chapter II of this Circular and perform the tasks mentioned in Point
d.1.1 Clause 2 Article 51 of this Circular;

c) The day on which goods are delivered to the bonded warehouse is the day on which the information
about arrival of imports is updated by the customs authority on the e-customs system;

d) Goods that are sent to the bonded warehouse before being exported to another country where the
certificate of temporary import number issued by the Ministry of Industry and Trade is required may
only be sent to the bonded warehouse in the province where the checkpoint of import or checkpoint of
export is located;

dd) Goods sent to the bonded warehouse from abroad may only be imported through the checkpoints
prescribed by the Prime Minister and the Ministry of Industry and Trade.

2. Customs procedures for sending goods to a bonded warehouse from a free trade zone or inland

a) The declarant shall:

a.1) Perform the tasks prescribed in Point a Clause 1 Article 52 of this Circular when registering the
declaration of goods exported from inland or a free trade zone;

a.2) Update information about goods sent to the bonded warehouse on the goods inventory software on
the bonded warehouse owner and send it to the supervisory Sub-department of Customs of the bonded
warehouse.

b) The supervisory Sub-department of Customs shall:

b.1) Access and print information about the declaration of exports granted customs clearance on the e-
customs system in order to monitor goods delivered to the bonded warehouse and kept therein;

b.2) Perform the tasks prescribed in Point c.1.2 Clause 2 Article 51 of this Circular.

c) The day on which goods are sent to the bonded warehouse is the day on which the customs authority
confirms on the e-customs system that goods have passed through the customs controlled area.

3. Customs procedures for exporting goods from a bonded warehouse:

a) The declarant shall:

a.1) Submit 01 photocopy of the goods dispatch note as prescribed by regulations of law on accounting
specifying the numbers of corresponding declarations of received goods;

a.2) Update information about goods removed from the bonded warehouse on the goods inventory
software on the bonded warehouse owner and send it to the supervisory Sub-department of Customs of
the bonded warehouse.

a.3) Make a declaration of independent transport of goods under customs supervision as prescribed in
Clause 1 Article 51 of this Circular.

b) The supervisory Sub-department of Customs shall:

b.1) Compare information about goods dispatched from the bonded warehouse on the dispatch note and
information in the inventory software;

b.2) Perform the tasks prescribed in Point c.3 Clause 1 Article 51 of this Circular and receive replies
from the Sub-department of Customs at the checkpoint of export.

c) Goods exported to abroad from the bonded warehouse may only be exported through the
checkpoints prescribed by the Prime Minister and the Ministry of Industry and Trade;

d) After goods are taken in the customs controlled area at the checkpoint of export from a bonded
warehouse, the Sub-department of Customs at the checkpoint of export shall monitor goods until they
are actually exported from Vietnam’s territory. If goods are not exported by 15 days from the day on
which goods arrive at the checkpoint of export or the checkpoint of export is changed, the Sub-
department of Customs at the checkpoint of export must notify the supervisory Sub-department of
Customs of the bonded warehouse for monitoring in cooperation. Goods exported through checkpoint
by road or by river shall be confirmed that they have passed through the customs controlled area at the
checkpoint of export.

4. Customs procedures for importing goods to inland or a free trade zone from the bonded warehouse:

a) The declarant shall:

a.1) Update information about goods dispatched from the bonded warehouse on the goods inventory
software on the bonded warehouse owner and send it to the supervisory Sub-department of Customs of
the bonded warehouse;

a.2) Perform the tasks prescribed in Point a Clause 2 Article 52 of this Circular at the supervisory Sub-
department of Customs of the bonded warehouse.

b) The supervisory Sub-department of Customs shall:

b.1) Compare information about goods dispatched from the bonded warehouse on the declaration of
goods imported to inland or free trade zone on the e-customs system with information in the inventory
software; print and keep documents together with documents about goods delivered to the bonded
warehouse;
b.2) Perform the tasks prescribed in Point d.1.2 Clause 2 Article 51 of this Circular.

c) The following goods must not be imported to inland from a bonded warehouse:

c.1) Goods that are required to follow import procedures at a checkpoint;

c.2) Goods on the list of imports that must not be moved to another custom post outside the checkpoint
area or vice versa prescribed by the Prime Minister, except for raw materials/supplies, machinery, and
equipment imported to serve manufacturing, processing of goods, and goods manufactured or
processed in Vietnam.

5. Customs procedures for sending goods from a bonded warehouse to another:

a) Goods that are removed from the old bonded warehouse shall follow customs procedures prescribed
in Clause 4 of this Article;

b) Goods that are delivered to the new bonded warehouse shall follow customs procedures prescribed
in Clause 1 of this Article;

c) The period of goods retention in the bonded warehouse begins from the day on which goods are
delivered to the old bonded warehouse.

6. With regard to goods transported from a checkpoint, from a bonded warehouse to another, from
another location to a bonded warehouse and vice versa that are under the management of the same Sub-
department of Customs, the monitoring of goods being delivered between such locations shall be
decided by Customs Department of the province.

7. If violations of law are suspected, the Director of the supervisory Sub-department of Customs of the
bonded warehouse shall decide whether to carry out a physical inspection before goods are delivered to
or dispatched from the bonded warehouse. The inspection result shall be written on the notice of
inspection result (form No. 06/PGKQKT/GSQL in Appendix V enclosed herewith.

8. The transfer of ownership of goods in bonded warehouse shall be carried out by goods owner upon
sale of goods as prescribed in Clause 8 Article 3 of the Law on Commerce. The owner of the bonded
warehouse shall send the supervisory Sub-department of Customs a notification of the transfer of
ownership of goods in the bonded warehouse. Procedures for delivering, dispatching goods are not
required. The period of goods retention in the bonded warehouse begins from the day on which goods
are delivered to the bonded warehouse according to the bonded warehouse lease contract between the
owner of the bonded warehouse and the former goods owner.

9. Reporting bonded warehouse inventory:

a) The bonded warehouse owner shall monitor and finalize bonded warehouse lease contracts with
goods owners. On every 15th of the first month of the next quarter, the bonded warehouse owner shall
send the supervisory Sub-department of Customs a written notification of goods condition and
operation of the bonded warehouse (form 24/BC-KNQ/GSQL in Appendix V enclosed herewith); the
Sub-department of Customs shall send a summary report to Customs Department on the 25th of the first
month of the quarter;
b) The supervisory Sub-department of Customs of the bonded warehouse is responsible for monitoring
the warehouse inventory on the basis of customs declarations of goods sent to the bonded warehouse
and the inventory software of the bonded warehouse owner; time limit for retention of goods in the
bonded warehouse, compare with the notification of goods condition and operation of the bonded
warehouse. If the quantity of goods in inventory is suspected, the Director of the Sub-department of
Customs shall decide a site inspection, compare with information on the inventory software of the
bonded warehouse owner.

10. Every year, the Customs Department of the province shall inspect the operation of bonded
warehouses and the adherence to law of bonded warehouse owners, then submit the inspection result to
the General Department of Customs. Customs Departments shall carry out surprise inspections if
violations of law are suspected.

Article 92. Customs supervisions applied to goods delivered to, dispatched from CFS, and
services therein

1. Exports sent to a CFS

According to information about the export shipment sent by the Sub-department of Customs where the
customs declaration is registered, the supervisory Sub-department of Customs of the CFS shall receive
the shipment, compare with information on the e-customs system in order to send goods to the CFS.

At the request of the Sub-department of Customs where the customs declaration is registered, the
customs official in charge of the CFS shall carry out physical inspection of goods as prescribed in
Clause 11 Article 29 of this Circular.

2. Imports sent to a CFS

According to information on the declaration of transport of goods under customs supervision approved
by the Sub-department of Customs at the checkpoint and the bill of lading presented by the CFS
operator, the customs official shall monitor goods being delivered to the CFS and perform the tasks
prescribed in Point c.4 Clause 1 Article 51 of this Circular.

3. Supervision of services provided in the CFS

Services provided in the CFS must be supervised by the customs. When consolidating export shipments
into one container, the provider of LCL consolidation services must compile of list of consolidated
cargo (form No. 25/DMXK-CFS/GSQL in Appendix V enclosed herewith). When the consolidation is
completed, the customs official shall make a confirmation on the list, return 01 copy of it to the
provider of LCL consolidation services, and keep 01 copy at the customs authority.

4. Management of goods sent to the CFS

a) After the quantity goods on the Master Bill are completed imported to inland or completely exported
to another country, the provider of LCL consolidation services shall monitor goods according to each
Master Bill;
b) With regard to exports sent to the CFS, according to the list of consolidated cargo, the provider of
LCL consolidation services shall monitor the list of overdue goods in the CFS as prescribed in Clause 3
Article 61 of the Law on Customs.

5. Reporting CFS inventory:

On the 5th of the first month of the next quarter, the provider of LCL consolidation services shall send
the supervisory Sub-department of Customs of the CFS a written notification of goods condition and
operation of the CFS (form No. 26/NXT-CFS/GSQL in Appendix V enclosed herewith). If the provider
of LCL consolidation services uses inventory software which is connected with the customs, the
supervisory Sub-department of Customs of the CFS shall access the inventory report on the software.

Article 93. Customs procedures applied to exports/imports on an all-inclusive declaration

1. Customs procedures for exports/imports that are delivered before the customs declaration is
registered:

a) Cases of application:

a.1) Exported, importer electricity;

a.2) Goods sold in international area at international airports (except duty-free goods);

a.3) Goods provided for passengers on international flights;

a.4) Aviation fuel for outbound aircraft;

a.5) Indirect exports that are delivered many times in a day or a month as prescribed in Clause 6 Article
86 of this Circular.

b) The declarant shall:

b.1) Complete the customs declaration according to Appendix II enclosed herewith;

b.2) Submit a customs dossier as prescribed in Article 16 of this Circular which contains documents
certifying every delivery of goods (sale invoice, commercial invoice, goods dispatch invoice, etc.);
compile a list of documents certifying deliveries of goods (form No. 27/THCT-KML/GSQL in
Appendix V enclosed herewith) and submit them to the customs authority while following customs
procedures. With regard to exported/imported electricity, the declarant shall submit documents proving
electricity consumption in the month on the first day of the next month; customs procedures for
provision of aviation fuel for outbound aircraft shall be completed within 30 days.

c) After the declarant submits the customs dossier by the deadline advertisement prescribed in Point b
of this Clause, the customs authority shall carry out customs procedures according to section 3 Chapter
II of this Circular and shall not carry out physical inspection of goods.

2. Customs procedures for exports/imports that are delivered after the customs declaration is registered:
a) Goods that are delivered after the customs declaration is registered must satisfy the conditions in
Clause 8 Article 25 of Decree No. 08/2015/ND-CP.

b) The declarant shall:

b.1) Make the customs declaration and submit the customs dossier prescribed in Article 16 of this
Circular; submit 01 photocopy of the contract, export/import license issued by a competent authority (if
such licensed is required by law) and present the original for comparison and issuance of the
monitoring sheet;

b.2) The previous customs declaration that was grated customs clearance may be used to obtain
customs clearance for each shipment;

b.3) Make additional declaration if accurate information about the shipment is received after the
shipment is completely delivered.

c) The customs authority shall:

c.1) Receive, register the customs dossier;

c.2) Make a logbook of exported/import goods (form No. 28/STD/GSQL in Appendix V enclosed
herewith);

c.3) Carry out customs procedures for each shipment of export/import of goods and write the quantity
of each shipment in the logbook;

c.4) Compare the logbook with additional declaration after the shipment is completely
exported/imported in order to confirm the total quantity of exports/imports.

3. Customs procedures for exported/import goods on an all-inclusive declaration shall be followed at

one Sub-department of Customs.

Article 94. Customs procedures for trading, exchange of goods of border residents

1. Any citizen who has a permanent residence in the bordering area of Vietnam and China, Laos, or
Cambodia may trade in and/or exchange goods on the list of goods manufactured in bordering
countries that are imported/exported in the form of trading or exchanging by border residents issued by
the Ministry of Industry and Trade.

If the goods traded/exchanged are not on the list of the quantity of goods or exceeds the allowance
prescribed by relevant regulations of law, the owners of goods must follow customs procedures for
import of goods as prescribed in this Circular.

2. The Prime Minister’s Decision on management of border trading with bordering countries and its
guiding documents shall apply to the trading, exchange of goods of border residents, and policies
thereon. The Ministry of Finance shall specify customs procedures for these activities.

Chapter V
 HANDLING REFUSAL OF GOODS

Article 95. Refusal of goods

1. The consignee written on the bill of lading may refuse to receive goods in the following cases:

a) Goods are not conformable with the sale contract as prescribed in Article 39 of the Law on
Commerce;

b) Goods are not conformable with the bonded warehouse lease contract or the consignor does not
adhere to the terms of the bonded warehouse lease contract.

2. The customs authority shall not impose penalties if the consignee refuses to receive goods before the
customs declaration classification result is given. The consignee that refuses to receive goods after the
result is given shall incur penalties as prescribed by law.

Article 96. Handling refused goods

1. If the consignee refuses to receive goods because the consignor fails to adhere to the sale contract or
bonded warehouse lease contract, the consignee shall submit a set of documents to customs authority
which consists of:

a) A written notification of refusal of goods, specifying the reasons and solutions (re-export,
destruction, confiscation, or selling at auction);

b) Documents proving that the consignor fails to adhere to the sale contract or bonded warehouse lease
contract;

c) The notification and request for settlement of the consignor (if any).

If goods are sent to a wrong address, the consignee shall send the customs authority a written
notification of refusal of goods.

2. Places for notifying refusal of goods:

a) If goods are under customs supervision at a checkpoint, the consignee shall notify the Sub-
department of Customs at the checkpoint;

b) If goods are already transported to a bonded warehouse, CFS, or a customs place outside the
checkpoint area, the consignee shall notify the Sub-department of Customs where the customs
declaration is registered.

3. Based on documents the submitted by the consignee, the Sub-department of Customs where goods
are supervised shall cooperate with the customs control team in carrying out a physical inspection of
the entire shipment in order to classify and handle it as prescribed in Clause 4 of this Article.

4. Classification and handling

Goods refused by the consignee written on the bill of lading shall be classified and handled in
accordance with the Circular of the Minister of Finance on handling of unclaimed goods in customs
controlled areas. Additional instructions:

a) In case refused goods are re-exported: Based on the documents submitted by the consignee, the Sub-
department of Customs where goods are supervised shall supervise re-export of goods from Vietnam’s
territory right at the checkpoint of import;

b) In case refused goods are destroyed: The destruction shall be carried out by the Customs Department
of the province. The destruction cost shall be deducted from deposit paid by the consignee’s or the
incurred by the bonded warehouse owner;

c) If refused goods are confiscated and liquidated: The Customs Department of the province shall issue
the decision on confiscation and liquidation. The revenues for liquidation after deducting costs shall be
paid to state budget.

Chapter VI

PROCEDURES FOR ESTABLISHMENT, RELOCATION, EXPANSION, CONTRACTION,

SHUTDOWN OF CUSTOMS PLACES, INLAND GOODS INSPECTION PLACES; OFF-
AIRPORT CARGO TERMINAL

Article 97. Customs place at an ICD

1. Conditions for establishment:

a) The customs place is on the master plan for ICD system announced by the Prime Minister;

b) The area is 10 hectares or over;

c) The working conditions of the customs are satisfactory, such as the office building, goods inspection
site, equipment serving customs supervision and inspection, exhibit storage;

d) The depot area must be separated from surrounding areas by sturdy fences, have a camera system,
electronic scales, and other equipment serving customs clearance of goods. Goods entering, leaving the
depot area must be monitored by a computer system connected with the customs.

2. Application for establishment:

a) A written application form No. 03 in Appendix IX enclosed herewith: 01 original copy;

b) A written approval for establishment of the ICD granted by the Ministry of Transport (unless the
ICD has been included in the master plan by the Ministry of Transport): 01 original copy;

c) A Certificate of Business Registration that covers storage services: 01 photocopy.

3. Establishment procedures:
a) The application shall be sent to the Customs Department of the province in which the customs place
is located;

b) Within 01 working days from the day on which valid and sufficient documents are received, the
Customs Department shall:

b.1) Examine the documents:

b.2) Carry out a site inspection of the depot area;

b.3) Assess fulfillment of the conditions prescribed in Clause 1 of this Article; send a proposal and
report together with the application to the General Department of Customs.

c) Within 10 working days from the day on which the report and application are received, the General
Department of Customs must complete appraising, reporting, and requesting the Minister of Finance to
issue a decision on establishment of the customs place. If any of the condition is not fulfilled, the
General Department of Customs shall notify the Customs Department and the applicant in writing.

4. Shutdown of a customs place at an ICD.

a) Cases of shutdown:

a.1) The shutdown is requested by the Customs Department of the province because the conditions for
customs supervision and inspection and other conditions for establishment in Clause 1 of this Article
are not satisfied;

a.2) The shutdown is requested in writing by the enterprise;

a.3) The customs place is not put into operation within 06 months from the issuance of the decision on
establishment without satisfactory explanation;

a.4) The enterprise commits 03 customs offenses related to management, supervision of goods at the
customs place within 01 year which result in fines that are beyond the competence to impose of the
Director of the Sub-department of Customs.

b) The customs declaration shall request the Ministry of Finance to issue a decision to shut down the
customs place based on the report and proposal of the Customs Department or the written request of the
enterprise.

5. Any enterprise that wishes to contract, expand, or relocate the customs place at the ICD shall submit
an application to Customs Department of the province if the conditions prescribed in Clause 1 of this
Article are satisfied. The application consists of:

a) A written request for approval for relocation, expansion, or contraction: 01 original copy;

b) The diagram of the depot area after relocation, expansion, or contraction: 01 photocopy;
c) Documents proving the right to use the expanded depot area or the new depot area (in case of
relocation).

Procedures for relocation, expansion, contraction are similar to procedures for establishment of a
customs place at the ICD prescribed in Clause 3 of this Article. The expansion, contract of area of the
customs place shall be decided by the General Department of Customs.

6. If the name of the owner of the customs place is changed according to the Certificate of Business
Registration, the enterprise shall send a written notification to the supervisory Sub-department of
Customs of the customs place.

7. If the ownership of the customs place is transfer, the old customs place shall be shutdown and the
new customs place shall be established in accordance with this Article.

Article 98. Customs place outside checkpoint area

1. Conditions for establishment:

a) The customs place is in the master plan of the Ministry of Finance for the network of customs places
outside checkpoint area;

b) The area is 01 hectares or over;

c) The working conditions of the customs such as the office building, goods inspection site, equipment
(electronic scales, scanners, etc.), exhibit storage are satisfactory;

d) The depot area must be separated from surrounding areas by sturdy fences, have a camera system,
electronic scales, and other equipment serving quick customs clearance of goods. Goods entering,
leaving the depot area must be monitored by a computer system connected with the customs.

2. Application for establishment:

a) A written application form No. 03 in Appendix IX enclosed herewith: 01 original copy;

a) A written approval issued by the People’s Committee of the province in which the customs place is
located: 01 original copy;

c) A Certificate of Business Registration that covers storage services: 01 photocopy.

3. The establishment, shutdown, relocation, expansion, contraction, transfer, or change of name of

owner of a customs place outside checkpoint area are similar to those of the customs place at an ICD
prescribed in Clauses 3, 4, 5, 6, 7, Article 97 of this Circular.

Article 99. off-airport cargo terminal

1. Conditions for establishment:

a) off-airport cargo terminals shall be established in:

a.1) Areas adjacent to civil international airports;

a.2) Industrial parks, hi-tech zones, export-processing zones.

The distance from the said areas to an civil international airport shall not exceed 50 km.

b) The minimum area is 2,000 m2 (including depot area and auxiliary works);

c) The off-airport cargo terminal owner is a enterprise established under the law which has a system of
storage for exports or imports in a civil international airport that is not longer than 50 km from the off-
airport cargo terminal;

d) The working conditions of the customs such as the office building, goods inspection site, equipment
(electronic scales, scanners, etc.), exhibit storage are satisfactory;

dd) The depot area is separated from surrounding areas by study fences; exports and imports are stored
in separate places;

e) The owner has a system of accounting records and IT applications to manage the inventory. The
warehouse must have a surveillance camera system that meet standards for supervision of goods
inventory of the customs.

2. Application for establishment:

a) A written application form No. 03 in Appendix IX enclosed herewith: 01 original copy;

b) A written approval for establishment of the off-airport cargo terminal granted by the Ministry of
Transport: 01 original copy;

c) A written approval for location where the off-airport cargo terminal is built granted by the People’s
Committee of the province: 01 original copy;

d) A Certificate of Business Registration that covers storage services: 01 photocopy;

dd) Documents proving the legal land use right: 01 photocopy.

3. The establishment, shutdown, relocation, expansion, contraction, transfer, or change of name of

owner of an off-airport cargo terminal are similar to those of the customs place at an ICD prescribed in
Clauses 3, 4, 5, 6, 7, Article 97 of this Circular.

Article 100. Concentrated goods inspection sites

1. Conditions for establishment:

Every concentrated goods inspection site invested by a customs authority or depot operator must satisfy
the conditions below:
a) The inspection site that belongs to a particular Sub-department of Customs must be adjacent to the
Sub-department of Customs (hereinafter referred to as “separate inspection site”); The good inspection
site shared by multiple Sub-departments of Customs must not be longer than 20 km away from any
Sub-department of Customs;

b) The minimum area of a separate inspection site is 5,000 m2, shared inspection site 10,000 m2;

c) Facilities and equipment:

c.1) The working conditions of the customs such as the office building, goods inspection site,
equipment (electronic scales, scanners, etc.), exhibit storage are satisfactory;

c.2) The depot area must be separated from surrounding areas by sturdy fences and have surveillance
cameras;

c.3) Goods entering, leaving the depot area must be monitored by a computer system connected with
the customs.

2. Application for establishment:

a) If the concentrated inspection site is invested by the customs authority:

a.1) A written application form No. 03 in Appendix IX enclosed herewith: 01 original copy;

a.2) A certificate of land use right (LUR): 01 photocopy.

b) If the concentrated inspection site is invested by an enterprise:

b.1) A written application form No. 03 in Appendix IX enclosed herewith: 01 original copy;

b.2) Documents proving the LUR: 01 photocopy;

b.3) A Certificate of Business Registration that covers storage services: 01 photocopy;

3. Establishment procedures:

a) The application shall be sent to the Customs Department of the province in which the concentrated
inspection site is located;

b) Within 01 working days from the day on which valid and sufficient documents are received, the
Customs Department shall:

b.1) Examine the documents:

b.2) Carry out a site inspection of the depot area;

b.3) Assess fulfillment of the conditions prescribed in Clause 1 of this Article; send a proposal and
report together with the application to the General Department of Customs.
c) Within 05 working days from the day on which the report and application are received, the General
Department of Customs shall consider issuing a decision on establishment of the concentrated
inspection site. If any of the condition is not fulfilled, the General Department of Customs shall notify
the Customs Department and the applicant in writing.

4. Shutdown of a concentrated inspection site

a) Cases of shutdown:

a.1) The shutdown is requested by the Customs Department of the province because the conditions for
customs supervision and inspection and other conditions for establishment in Clause 1 of this Article
are not satisfied;

a.2) The shutdown is requested in writing by the enterprise;

a.3) The inspection site is not put into operation within 06 months from the issuance of the decision on
establishment without satisfactory explanation;

a.4) The enterprise commits 03 customs offenses related to management, supervision of goods at the
concentrated inspection site within 01 year which result in fines that are beyond the competence to
impose of the Director of the Sub-department of Customs.

b) The General Department of Customs shall decide shutdown of the concentrated inspection site based
on the report and proposal of the Customs Department or the written request of the enterprise.

5. Any enterprise that wishes to contract, expand, relocate, or transfer the ownership of the
concentrated inspection site, shall submit an application to Customs Department of the province if the
conditions prescribed in Clause 1 of this Article are satisfied. The application consists of:

a) A written request for approval for relocation, expansion, or contraction: 01 original copy;

b) The diagram of the depot area after relocation, expansion, or contraction: 01 photocopy;

c) Documents proving the right to use the expanded depot area or the new depot area (in case of
relocation).

Procedures for relocation, expansion, contraction are similar to procedures for establishment of a
concentrated inspection site prescribed in Clause 3 of this Article. The expansion, contract of area of
the inspection site shall be decided by the Customs Department of the province.

6. If the name of the owner of the concentrated inspection site which was permitted to be established by
the General Department of Customs is changed according to the Certificate of Business Registration,
the enterprise shall send a written notification to the supervisory Sub-department of Customs of the
inspection site.

7. In case a concentrated inspection site is relocated, the old site shall be shut down and the new site
shall be established as prescribed in this Article.
Article 101. Places for gathering, inspecting exports or imports at the border (hereinafter
referred to as “border gathering site”)

1. Conditions for establishment:

a) The place is located within a border economic zones or checkpoint area under the management of
the customs;

b) The minimum area is 5.000 m2;

c) The working conditions of the customs such as the office building, goods inspection site, equipment
(electronic scales, scanners, etc.), exhibit storage are satisfactory;

d) The depot area must be separated from surrounding areas by sturdy fences and have surveillance
cameras;

dd) Goods entering, leaving the depot area must be monitored by a computer system connected with
the customs.

2. Application for establishment:

a) A written application form No. 03 in Appendix IX enclosed herewith: 01 original copy;

b) Documents proving the LUR: 01 photocopy;

c) A Certificate of Business Registration that covers storage services: 01 photocopy.

3. The establishment, shutdown, relocation, expansion, contraction, transfer or change of name of

owner of an gathering site are similar to those of the inspection sites prescribed in Clauses 3, 4, 5, 6, 7,
Article 100 of this Circular.

Article 102. On-site goods inspection area

1. The on-site inspection shall be carried out where machinery, equipment, materials, components,
supplies imported for construction of the factory, building, for execution of a project, serving
manufacturing of goods or exports are gathered.

2. Establishment procedures:

a) The enterprise shall send the Customs Department of the province in which the construction or
factory is located an application for recognition of an on-site inspection area which is enclosed with the
diagram of area;

b) Within 05 working days from the day on which sufficient documents are received, the Customs
Department shall examine the documents, carry out a site inspection, and issue a decision on
recognition which is effective for 02 years from its issuance date. If the enterprise wishes to extend this
period upon expiration, Customs Department shall consider extending it for not more than 02 years.
If the proposed location does not satisfy customs inspection requirements, the enterprise must be
notified in writing.

3. The enterprise shall prepare the site and inspection equipment at the construction site/factory, and
only use goods for manufacturing or construction after they are granted customs clearance by the
customs.

4. After the construction, installation is completed or the factory no longer needs the customs authority
to carry out physical inspection of goods at such area, the enterprise must send the Customs
Department of the province a written request for shutdown of the inspection area.

Chapter VII

TAX EXEMPTION, CONSIDERATION OF TAX EXEMPTION, TAX REFUND, AND

OTHER REGULATIONS ON TAXES ON EXPORTS OR IMPORTS

Section 1. Cases of tax exemption, procedures for tax exemption

Article 103. Cases of tax exemption

1. Goods temporarily imported or temporarily exported to participate in fairs, exhibitions, product

introduction; machinery, equipment, professional instruments temporarily imported or temporarily
exported serving conventions, seminars, feasibility study, sports competition, art performances,
medical examination and treatment; components and spare parts for replacement, repair of sea-going
vessels, foreign aircraft; machinery and equipment temporarily imported to serve research and
development of products; temporarily imported machinery, equipment, professional instruments that
are eligible for tax exemption according to Clause 17 of this Article or might be eligible for tax refund
according to Clause 9 Article 114 of this Circular shall be exempt from import duty upon temporary
import and exempt from export duty upon re-export, or exempt from export duty upon temporary
export and exempt from import duty upon re-import.

Tax shall be charged if goods are not re-exported or re-imported by the deadline prescribed in Decree
No. 08/2015/ND-CP.

2. Belongings of Vietnamese entities or foreign entities brought into Vietnam or to abroad within the
duty-free allowance upon their entry/exit, including:

a) Belongings carried along by foreign entities when they are permitted to reside or work in Vietnam at
the invitation of competent authorities or when they leave Vietnam at the end of the period of
residence/work in Vietnam;

b) Belongings of Vietnamese entities that are permitted to take them abroad for business and work, and
are imported back in Vietnam at the end of the period;

c) Belongings carried along by Vietnamese families/individuals who are residing overseas and
permitted to reside in Vietnam or Vietnamese families/individuals permitted to reside overseas;
belongings carried along by foreigners when they are permitted to reside in Vietnam or when they are
permitted to reside overseas.
Among the cars, motorbikes carried along by families/individuals when they are permitted to reside in
Vietnam, tax exemption is only granted to one piece of a type.

Belongings shall be identified in accordance with Clause 5 Article 5 of the Law on Export and import
duty and its guiding documents.

3. Exports or imports of foreign entities provided with diplomatic immunity and privileges in Vietnam
shall comply with the Ordinance on diplomatic immunity and privileges of diplomatic missions,
consular offices, representative agencies of international organizations, and its guiding documents.

4. Goods exported or imported for processing under contracts are exempt from export duty, import duty
as prescribed in Clause 4 Article 12 of Decree No. 87/2010/NÐ-CP, including:

a) Goods exempt from tax under processing contracts include:

a.1) Raw materials/supplies imported, exported for processing;

a.2) Imported, exported supplies that are used during the manufacturing or processing (paper, chalk,
pen, marker, pins, printing ink, glue brush, printing frame, polishing oil, etc.);

a.3) Goods imported, exported as samples serving processing operations;

a.4) Machinery and equipment imported, exported serving processing operations as agreed in the
processing contract. They must be re-export or re-import upon the expiration of the processing contract.
Otherwise, tax must be declared and tax as prescribed. If they are retained as gifts, export duty/import
duty shall be exempt as instructed in Clause 4 Article 107 of this Circular;

a.5) Processed products that are re-exported (if export duty is incurred);

a.6) Finished products imported to be attached on processed products or packed with processed
products as full packs to be exported; components, parts imported serving repair of processed exports
are eligible for tax exemption as if raw materials/supplies imported for inward processing if all of the
conditions below are satisfied:

a.6.1) They are mentioned in the processing contract or its appendices;

a.6.2) They are managed as if raw materials/supplies imported for inward processing.

a.7) Goods imported for inward processing and permitted to be destroyed in Vietnam as prescribed by
law, provided procedures prescribed in this Circular are completed.

b) With regard to raw materials/supplies that are manufactured or purchased in Vietnam by the
processor and subject to export duty, the declarant shall declare, calculate export duty on such raw
materials/supplies on the declaration of processed goods to be exported (including exported products in
the form of indirect export).

c) Goods exported to abroad for outward processing shall be exempt from export duty. When they are
re-imported to Vietnam, import duty on processed imports must be paid (tax shall not be imposed on
the value of raw materials/supplies exported under the processing contract). Import duty is imposed
according to the quantity of processed products that are imported, their origins which are determined
according to regulations on origins of the Ministry of Industry and Trade;

d) Import duty on raw materials/supplies, machinery, and equipment and processed products used as
payment for processing by the foreign party shall be charged upon their import.

dd) Import duty on waste and rejects within the consumption rate and rate of loss that satisfy
requirements in Article 30 of Decree No. 187/2013/ND-CP and are agreed in the processing contract is
similar to waste, rejects imported as raw materials/supplies for manufacturing of domestic exports
prescribed in Article 71 of this Circular.

5. Exports or imports within the duty-free allowance of individuals entering, exiting Vietnam; goods
within duty-free allowance sent by expressed mail as prescribed by the Government and the Prime
Minister.

a) Exports or imports within the duty-free allowance for luggage of individuals entering, exiting
Vietnam:

a.1) For exiting individuals: Except for the goods on the list of goods banned from export of goods
subject to conditions for export, duty-free allowance is not imposed upon other items in the luggage of
an individual exiting Vietnam;

a.2) Individuals entering Vietnam:

a.2.1) Duty-free allowance shall comply with regulations of the Prime Minister on duty-free allowance
imposed upon gifts and luggage of individuals entering, exiting Vietnam;

a.2.2) If goods imported in excess to the duty-free allowance shall incur import duty. If the total tax
payable is smaller than VND 100,000, it will be exempt. The entering individual may select certain
items in the luggage on which tax will be paid;

b) Goods sent by express mail:

Tax shall be exempt if the value of goods sent by express mail is within the duty-free allowance
according to regulations of the Prime Minister on value of duty-free allowance for imports sent by
express mail. If imports exceed the duty-free allowance, tax on the whole shipment shall be paid. If tax
payable on the whole shipment is smaller than VND 50,000, it will be exempt.

6. Goods traded, exchanged by border residents are exempt from export duty and import duty if they do
not exceed the duty-free allowance. Otherwise, the quantity of goods that exceeds the allowance shall
incur tax.

The Prime Minister shall issue regulations on border residents and duty-free allowance for goods
traded/exchanged by border residents.

7. Goods imported as fixed assets of projects of investment in the fields eligible for preferential import
duty prescribed in Appendix I of the Government's Decree No. 87/2010/ND-CP or administrative
divisions eligible for preferential import duty prescribed in Decree No. 218/2013/ND-CP, Decree No.
91/2014/ND-CP, and Decree No. 53/2010/ND-CP; projects of investment funded by ODA exempt
from import duty include:

a) Machinery and equipment that:

a.1) suit the field, target, and scale of the project; and

a.2) comply with regulations on fixed assets in Circular No. 45/2013/TT-BTC dated April 25, 2013 of
the Ministry of Finance;

b) Means of transport in a technological line that cannot be domestically manufactured; worker shuttle
vehicles including passenger vehicles with 24 seats or more and watercraft:

b.1) The list of dedicated means of transport mentioned in this Point shall be compiled by the Ministry
of Planning and Investment;

b.2) The list or criteria for identification of means of transport in technological lines mentioned in this
Point shall be compiled by the Ministry of Science and Technology.

c) Components, parts, detachable parts, fittings, molds, accessories that are used for assembly of
complete machinery, equipment, and means of transport eligible for tax exemption mentioned in Point
a Decree Point b of this Clause shall be eligible for tax exemption if :

c.1) They are components, parts of machinery, equipment, and means of transport imported as
complete knockdown kits;

c.2) They are components, parts, detachable parts, fittings, molds, accessories used for assembling,
connecting machinery and equipment together in order to ensure the normal operation of the e-customs
system of machinery and equipment.

d) Raw materials/supplies that cannot be domestically manufactured used for manufacturing of

machinery and equipment in technological lines or components, parts, detachable parts, fittings, molds,
accessories mentioned in Point c of this Clause that are used for assembly of complete machinery and
equipment mentioned in Point a of this Clause.

The list of raw materials/supplies that can be domestically manufactured which is the basis for granting
tax exemption shall be compiled in accordance with regulations of the Ministry of Planning and
Investment;

e) Building materials that cannot be domestically manufactured.

The list of building materials that can be domestically manufactured which is the basis for granting tax
exemption shall be compiled in accordance with regulations of the Ministry of Planning and
Investment.

8. Permissible imported plant varieties, animal breeds serving execution of projects of investment in
agriculture, forestry, aquaculture.
The list of permissible imported plant varieties and animal breeds which is the basis for granting tax
exemption shall be compiled in accordance with regulations of the Ministry of Agriculture and Rural
Development.

9. Tax exemption for imports mentioned in Clause 7 and Clause 8 of this Article also applies to project
expansion, change or innovation of technology.

10. The first import of goods mentioned in Appendix II enclosed with Decree No. 87/2010/ND-CP
shall be exempt from tax if they are imported as fixed assets of projects eligible for preferential import
duty, ODA-funded projects in construction of hotels, office buildings, apartments for lease, housing,
shopping malls, technical services, supermarkets, golf courses, tourist resorts, sports centers,
entertainments centers, medical facilities, training institutions, cultural centers, finance, banking,
insurance audit, consultancy establishments.

The projects of which imports are exempt from tax exemption for the first time as prescribed in this
Clause shall not be granted the tax exemption mentioned in other Clauses of this Article.

11. Imports serving petroleum activities, including:

a) Machinery and equipment that satisfy the conditions in Point a Clause 7 of this Article; dedicated
means of transport serving petroleum activities; worker shuttles including passenger cars with 24 seats
or more and watercraft; components, parts, detachable parts, fittings, molds, accessories that are
installed to or used together with the aforesaid machinery, equipment, and dedicated means of transport
that satisfy conditions in Point c Clause 7 of this Article.

The list or criteria for identification of dedicated means of transport serving petroleum activities
mentioned in this Point shall be compiled by the Ministry of Science and Technology;

b) Supplies serving petroleum activities that cannot be domestically manufactured.

The list of supplies serving petroleum activities that can be domestically manufactured which is the
basis for granting tax exemption shall be compiled in accordance with regulations of the Ministry of
Planning and Investment;

c) Medical equipment and emergency medicines on oil rigs and floating works confirmed by the
Ministry of Health;

d) Office equipment serving petroleum activities;

dd) Other temporarily imports serving petroleum activities.

In case the goods mentioned in this Clause are imported by a sub-contractor or another entity, including
those imported directly, via entrustment, bidding, via lease and sublease to supply for entities engaged
in petroleum exploration and extraction under a petroleum service contract or goods supply contract,
they are also exempt from import duty.

12. With regards to goods of shipyards, exported sea-going vessels shall be exempt from export duty.
Import duty on the following articles is exempt:
a) Machinery and equipment imported as fixed assets that satisfy the conditions in Point a Clause 7 of
this Article;

b) Means of transport in the technological lines as fixed assets.

The list or criteria for identification of means of transport in technological lines mentioned in this
Point, which is the basis for granting tax exemption, shall be compiled by the Ministry of Science and
Technology;

c) Raw materials/supplies, semi-finished products serving ship building that cannot be domestically
manufactured.

The list of raw materials/supplies and semi-finished products serving ship building that can be
domestically manufactured, which is the basis for granting tax exemption, shall be compiled in
accordance with regulations of the Ministry of Planning and Investment.

13. Import duty on raw materials/supplies that cannot be domestically manufactured and are imported
to directly serve production of software programs.

The list of raw materials/supplies directly serving production of software programs that can be
domestically manufactured, which is the basis for granting tax exemption, shall be compiled in
accordance with regulations of the Ministry of Planning and Investment.

14. The following goods imported for R&D shall be exempt from import duty: machinery, equipment,
spare parts, supplies, means of transport that cannot be domestically manufactured, technologies
unavailable in Vietnam; documents, books, newspapers, academic journals, and digital sources of
information about science and technology.

The list of machinery, equipment, spare parts, supplies, means of transport directly serving R&D that
can be domestically manufactured, which is the basis for granting tax exemption, shall be compiled in
accordance with regulations of the Ministry of Planning and Investment.

15. Import duty on raw materials/supplies and components that cannot be domestically manufactured
and are imported to serve the manufacturing of projects of investment in the following fields and areas
shall be exempt for 05 years from commencement date of manufacturing:

a) The fields in which investment is encouraged prescribed in Appendix I enclosed with Decree No.
87/2010/ND-CP (except for projects of manufacturing/assembly of cars, motorbikes, air conditioners,
heaters, refrigerators, washing machines, electric fans, dish washing machines, disc players, sound
systems, electric irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other
articles on which import duty is not exempt according to the Prime Minister’s decisions);

b) Extremely disadvantaged areas on the List of areas eligible for preferential corporate income tax
enclosed with Decree No. 218/2013/ND-CP, Decree No. 91/2014/ND-CP , and Decree No.
53/2010/ND-CP (except for projects of manufacturing/assembly or cars, motorbikes, air conditioners,
heaters, refrigerators, washing machines, electric fans, dish washing machines, disc players, sound
systems, electric irons, water heaters, hair dryers, hand dryers, alcohols, beer, tobacco, and other
articles on which import duty is not exempt according to the Prime Minister’s decisions).
The 5-year tax exemption period begins on the day on which the manufacturing is commenced, which
is confirmed by the management board of the industrial park, export-processing zone, hi-tech zone,
economic zone, etc. where the enterprise is operating, or confirmed by the Department of Industry and
Trade of the province in which project is located (if the project is not located within the aforementioned
zones).

The list of raw materials/supplies and components that can be domestically manufactured, which is the
basis for granting tax exemption, shall be compiled in accordance with regulations of the Ministry of
Planning and Investment.

The taxpayer must pay tax on the quantity of imported raw materials/supplies and components that
exceed the manufacturing demand after the 5-year tax exemption period expires.

16. Goods manufactured, processed, recycled, assembled within a free trade zone without using
imported materials or components shall be exempt from import duty when they are imported to inland.
If imported materials or components are used, import duty shall be paid when such goods are imported
to inland. The basis and calculation method of import duty are instructed in Clause 2 Article 40 of this
Circular.

17. Machinery, equipment, means of transported temporarily imported to Vietnam by a foreign

contractor to serve an ODA project in Vietnam shall be exempt from import duty upon temporary
import and exempt from export duty upon re-export. At the expiration of the time limit for project
execution, the foreign contractor must re-export the goods. Liquidation or transfer of goods in Vietnam
instead of re-export is subject to permission by competent authorities. In this case import duty shall be
paid as prescribed.

Passenger cars with fewer than 24 seats and cars designed for transporting both passengers and cargo
that are equivalent to passenger cars with fewer than 24 seats must not be temporarily imported for re-
export. Any foreign contractor that wishes to import them to Vietnam must pay import duty. When the
construction is completed, the foreign contractor must re-export the vehicles that were imported and
receive a refund of the import duty that was paid. The refund level is specified in Clause 9 Article 114
of this Circular.

18. Raw materials/supplies and components that cannot be domestically manufactured and imported to
serve the manufacturing of projects in border economic zones shall be exempt from tax as prescribed
by the Prime Minister on financial policies on border economic zones.

19. Goods imported for sale in duty-free shops under the Prime Minister’s decisions shall comply with
instructions of the Ministry of Finance.

If complimentary goods, sample goods are provided free of charge by the foreign party for a duty-free
shop to sell together with goods therein, such complimentary goods and sample goods are exempt from
import duty. Both complimentary goods and sample goods must be supervised by the customs authority
as if goods imported for sale in duty-free shops.

20. Tax exemption is special cases prescribed in Clause 20 Article 12 of Decree No. 87/2010/ND-CP.

21. Goods exempt from import duty under international agreements

22. Additional instructions:

a) In case an entity eligible for exemption of tax on goods imported as fixed assets as prescribed in this
Article does not import goods but instead receives goods exempt from import duty from another entity
in Vietnam, then the transferee is still eligible for exemption of import duty and the transferor is not
required to pay tax arrears as long as the transfer price is not inclusive of import duty;

b) The entrusted importer or successful bidder for goods import (the price for goods supply under the
entrustment contract or the successful bid is exclusive of import duty) that supplies imports for entities
eligible for exemption of import duty prescribed in Clauses 7 – 18 of this Article is also eligible for
exemption of import duty on the goods imported;

c) Goods, equipment imported as fixed assets of a preferential project and transferred to another entity
(change of project investor) are still eligible for exemption of impart tax if all of the conditions below
are satisfied:

c.1) At the time of transfer, the project is still eligible for investment incentives according to the Law
on Export and import duty and its guiding documents;

c.2) Transfer prices for machinery and equipment as fixed assets are exclusive of import duty;

c.3) The transferee (new investor) is the investor in the transferred project according to the adjusted
certificate of investment.

Within 10 days from the transfer date, the transferor and the transferee must declare the transfer at the
customs authority where the list of duty-free goods is registered.

d) Any finance lease company that imports machinery, equipment, and means of transport and leases
them out to an entity eligible for exemption of import duty prescribed in Clause 7, Clause 9, Clause 11,
Clause 12, and Clause 14 of this Article is also eligible for exemption of import duty as if goods are
directly imported by the project investor if the all of the following conditions are satisfied:

d.1) The rent under the finance lease contract is exclusive of import duty;

d.2) Imports that are exempt from tax are deducted from the list of duty-free goods and monitoring
sheet for duty-free goods of preferential projects made by its investor.

When the finance lease contract expires, if leased goods that are exempt from tax are not used for the
preferential project as intended, the finance lease contract shall pay tax as instructed in Article 21 of
this Circular. Other imports must not be used for the preferential project instead of the leased goods on
which import is exempt.

dd) With regard to promoted project issued with an investment license and certificate of investment
incentives before Decree No. 87/2010/ND-CP comes into force, if the export/import duty incentives on
such investment license and certificate of investment incentives are more beneficial than those
prescribed in Decree No. 87/2010/ND-CP, the more beneficial incentives shall apply if all of the
conditions below are satisfied:
dd.1) The Investment license and certificate of investment incentives are unexpired and the investment
incentive terms are unchanged.

The incentives on the investment license, certificate of investment incentives are conformable with law
at the time of their issuance;

dd.2) The list of duty-free goods is registered as prescribed.

If the import/export duty incentives on the investment license or certificate of investment incentives are
less beneficial than those prescribed in Decree No. 87/2010/ND-CP, the latter may be applied for the
remaining incentive period of the project.

Article 104. Registration of list of imports exempt from tax (hereinafter referred to as “duty-free
goods”)

1. Cases in which the List of duty-free goods must be registered:

The goods mentioned in Clause 1, Clause 4, and Clause 5 Article 12 of Decision No. 72/2013/QD-TTg,
Clause 7, Clause 8, Clause 9, Clause 10, Clause 11, Clause 12, Clause 13, Clause 14, Clause 15, Clause
16, Clause 18, and Clause 21 Article 103 of this Circular.

2. The list of duty-free goods must suit the business lines, targets, scale, capacity of the project, and
shall be compiled once for the entire project execution process or for each stage, each item of the
project (if the certificate of investment, economic – technical argument, documents of the project show
that the project is divided into various stages or items), or each compound, technological line if goods
are compounds or technological lines.

If the list for the entire project execution process or each state, item, compound, line of the project is
incorrect or has to be changed, the declarant may adjust it as long as documents proving such
adjustment is appropriate are submitted to the customs authority before goods are imported.

3. Goods users (project investor, shipyard owner, etc.) shall register the list of duty-free goods (form
No. 13/DKDMMT/TXNK in Appendix VI enclosed herewith if a paper list is registered). If the general
contractor or sub-contractor or a finance lease company imports goods instead of the project investor,
the contractor or finance lease company shall use the list of duty-free goods registered with the tax
authority by the investor.

4. Places to registering the list

The Customs Department of the province where the project is executed (if identifiable) or the Customs
Department of the province in which the headquarter is located (if the Customs Department of the
province where the project is executed is not identifiable) or the Customs Department of the nearest
province (if there is no customs authority in the province) The Director of Customs Department shall
appoint a capable unit to grant registration the list of duty-free goods.

If a Customs Department is in charge of multiple provinces, its Director may also appoint the Sub-
department of Customs in charge of the province to grant registration of the List of duty-free goods to
the projects located therein.
5. Application for registration

When registering the list of duty-free goods with the customs authority, the taxpayer that registers the
list shall submit an application to the customs authority, which consists of:

a) A registration form No. 14/CVDKDMMT/TXNK in Appendix VI enclosed with specifying the

quantity of goods, reasons for tax exemption: 01 original copy;

b) A list of duty-free goods if it is not registered on the e-customs system: 02 original enclosed with 01
monitoring sheet (form No. 15/PTDTL/TXNK in Appendix VI enclosed herewith).

6. The basis for the declarant to register the list of duty-free goods with the customs authority:

a) The fields or administrative division eligible for import duty incentives as prescribed by relevant
regulations of law;

b) The list of goods issued by a competent authority in the following cases:

b.1) The list of machinery, equipment, spare parts, dedicated means of transport, raw
materials/supplies, semi-finished products that can be domestically manufactured according to
regulations of the Ministry of Planning and Investment;

b.2) The list or criteria for identification of dedicated means of transport in technological lines
compiled by the Ministry of Science and Technology;

b.3) The list of permissible imported plant varieties and animal breeds compiled by the Ministry of
Agriculture and Rural Development;

b.4) The list of equipment, the first import of which is exempt from import duty according to Appendix
II and Article 12 of Decree No. 87/2010/ND-CP;

b.5) The list or criteria for identification of dedicated means of transport serving petroleum activities
compiled by the Ministry of Science and Technology;

b.6) The list of medical equipment and emergency medicines on oil rigs and floating works confirmed
by the Ministry of Health;

b.7) The list or criteria for identification of dedicated means of transport in technological lines that are
fixed assets of shipyards issued by the Ministry of Science and Technology;

b.8) The list of machinery, equipment, spare parts, supplies, means of transport directly serving R&D
that can be domestically manufactured issued by the Ministry of Planning and Investment.

7. The registration must be applied for before the first declaration of exports/imports of the project,
item, or stage, or expanded project is registered.

8. The taxpayer shall:

a) Register, adjust the list of duty-free goods vie the e-customs system as follows (unless registration of
the list via the e-customs system is not available):

a.1) Provide information about the list of duty-free goods according to standard format and criteria on
the e-customs system;

a.2) Submit documents enclosed with the application for registration or adjustment of the list of duty-
free goods prescribed in this Article;

a.3) Receive feedbacks from the customs authority via the e-customs system;

a.4) Retain documents that are the basis for identification of duty-free goods and present them to the
customs authority or a competent authority during inspection.

b) Determine the need for duty-free goods and compile the list of duty-free goods (hereinafter referred
to as “duty-free list”) as prescribed;

c) Take legal responsibility for the accuracy and truthfulness of the duty-free goods on the list and
using them for appropriate purposes.

9. Responsibilities of the customs authority:

a) The customs authority shall receive and process the application within 10 working days from the day
on which it is received as follows:

a.1) If goods are not eligible for tax exemption, the customs authority shall notify the applicant in
writing of the refusal to grant the registration.

If the field or location of the project is eligible for investment incentives but goods on the list of duty-
free goods are not suitable for the target, scale of the project, the customs authority shall instruct the
applicant to adjust the list;

a.2) If the basis for identification of duty-free goods prescribed in Point a.1 is not sufficient, the tax
authority shall accept the information provided by the applicant, record it to the logbook, append the
seal on 02 copies of the list of duty-free goods and 01 copy of the monitoring sheet in case of
registration of a paper list; (01 copy of the list of duty-free goods and 01 copy of the monitoring sheet
shall be given to the taxpayer; 01 copy of the list of duty-free goods shall be retained by the customs
authority);

a.3) If the basis for identification of goods that satisfy the conditions in Point a and Point c Clause 7 of
Article 103 is not ample at the time of registration of the list of duty-free goods, the customs authority
where the list is registered shall write a note on the list and the monitoring sheet for comparison upon
import or for post-clearance inspection;

a.4) Write a note of the document inspection result on the list of duty-free goods for the Sub-
department of Customs where export/import procedures are followed to carry out inspection and
comparison upon import of goods or for post-clearance inspection.
b) If the list of duty-free goods is registered via the e-customs system, the customs authority shall:

b.1) receive and process the application in accordance with regulations of this Article;

b.2) issue an identification number, enter information about the result on the e-customs system;

b.3) give feedbacks to the declarant via the e-customs system;

c) Reporting:

Every 03 months, not later than the 10th of the first month of the next quarter, the Customs Department
where the list of duty-free goods is registered shall make a lists of duty-free goods registered therein
and send a report to the General Department of Customs (form No. 16/BCTHDMMT/TXNK in
Appendix VI enclosed herewith);

d) The Director of the Customs Department shall cooperate with competent authorities to collect
information serving the inspection of applications for lists of duty-free goods as prescribed in Point a of
this Clause, carry out post-clearance inspection to determine whether the duty-free goods are used for
appropriate purposes, and impose penalties for violations.

The customs authority shall inspect all the cases of goods imported under international agreements
within 03 years from the time of registration of the list of duty-free goods or the time of import of duty-
free goods.

10. After the customs authority confirms the registration of the list of duty-free goods and the
monitoring sheet, if the list is found incorrect (such as the quantity of goods exceeds the scale of the
project; categories of goods are not appropriate for the target and purposes, etc.), the customs authority
where the list is registered shall:

a) Request the applicant to adjust the list;

b) Inspect the adjustment and update the result;

c) Collect tax on the excess quantity of goods compared to the adjusted goods.

11. In case the certificate of investment of a project is revoked:

a) The customs authority where the list of duty-free goods (hereinafter referred to as “duty-free list”) is
registered shall:

a.1) Remove the list of duty-free goods from the e-customs system after checking and making a backup
outside the e-customs system as instructed by the General Department of Customs.

If a physical duty-free list has been registered, it shall be revoked;

a.2) Notify and request customs authorities nationwide to stop granting tax exemption to goods on the
duty-free list.
b) The customs authorities that granted tax exemption to the project shall collect tax as prescribed.

12. In case of registration of a paper list, if the list and the monitoring sheet is lost, according to the
confirmation of Customs Departments of other provinces of the loss of the list and the monitoring
sheet, the customs authority where the list is registered shall check and reissue the list of duty-free
goods and monitoring sheet for the goods pending export/import of the project.

The list of duty-free goods and monitoring sheet shall be reissued as follows:

a) An application for reissuance consists of:

a.1) An application form for reissuance of the list of duty-free goods and monitoring sheet specifying
the reasons for losing the list and the monitoring sheet;

a.2) The list of duty-free goods and the monitoring sheet issued by the customs authority where the last
shipment was processed before the loss (01 photocopy certified by the customs authority where goods
are imported).

b.2) In case the monitoring sheet is lost:

b.2.1) According to the notification and the request for reissuance of the monitoring sheet, the customs
authority shall:

b.2.1.1) Notify the Customs Departments of other provinces of the cancellation of the lost monitoring
sheet, request them to confirm the quantity of duty-free goods exported/imported (the numbers and
dates of the list and monitoring sheet must be specified);

b.2.1.2) Within 10 days from the receipt of the notification, the Customs Departments of other
provinces shall check customs dossier; export and import data system, determine the quantity of duty-
free goods exported, imported according to the list of duty-free goods and monitoring sheet, send a
written confirmation to the notifying customs authority; suspend processing tax on the next shipment of
goods on the list of duty-free goods and monitoring sheet that are lost until new ones are reissued.

b.2.2) After receiving the confirmations of quantity of exports/imports from other Customs
Departments, the customs authority shall:

b.2.2.1) Calculate the total quantity of exports/imports according to the list of duty-free goods and the
monitoring sheet that were issued;

b.2.2.2) Verify the quantity of duty-free goods of the project and the use of them before reissuing the
monitoring sheet;

b.2.2.3) Reissue the monitoring sheet for the remaining quantity of goods pending export/import;

b.2.2.4) Write “CẤP LẠI LẦN 1” (“1st reissuance”) on the reissued monitoring sheet;

b.2.2.5) Impose penalties for violations against according to retention of documents.

The time limit is 05 working days from the day on which confirmations are received from other
Customs Departments.

Within 01 years from the reissuance of the list and monitoring sheet, the customs authority shall carry
out a post-clearance inspection of the project.

Article 105. Documents and procedures for tax exemption

1. The customs dossier specified in this Circular shall be tax exemption documents.

In case the taxpayer faces objective difficulties and other cases in which export duty, import duty is
exempt prescribed by the Government, import duty is exempt, it is required to have written
confirmation of the difficulties provided by a competent authorities.

2. Procedures for granting tax exemption:

a) If registration of a duty-free list is not required:

a.1) The taxpayer shall calculate and declare the amount of exempt tax on each article (except for
goods imported for processing). The customs declaration is similar to the case in which tax has to be
paid. The customs authority shall compare the tax exemption documents and the amount of tax to be
exempt with applicable regulations to carry out procedures for granting exemption to each of the
customs declaration as prescribed.

If the customs authority determines that exports or imports are not eligible for tax exemption as
declared, tax shall be collected and penalties shall be imposed (if any);

a.2) In case the taxpayer faces objective difficulties and other cases in which export duty, import duty
is exempt prescribed by the Government:

a.2.1) The taxpayer shall determine the amount of exempt tax and submit a written request (enclosed
with relevant documents) to the General Department of Customs (the General Department of Customs
shall send a report to the Ministry of Finance, and the Ministry of Finance shall request the Prime
Minister to consider granting tax exemption);

a.2.2) The General Department of Customs shall check all documents. If documents are not satisfactory
or the reasons for tax exemption must be clarified, the taxpayer shall be notified in writing. After the
basis is ample, the General Department of Customs shall send a draft report to the Ministry of Finance,
which is then submitted to the Prime Minister;

a.2.3) According to the directive of the Prime Minister, the Ministry of Finance shall send a notification
to taxpayer and relevant customs authority;

a.2.4) The customs authority where procedures for export/import of goods are followed shall grant
exemption of export duty/import duty on the corresponding quantity of goods or collect tax in full as
directed by the Prime Minister.

b) If registration of a duty-free list is required:

b.1) The taxpayer and customs authority shall follow the instructions in Point a.1 Clause 2 of this
Article;

b.2) The e-customs system shall automatically deduct the corresponding quantity exports or imports
according to the list of duty-free goods.

In case of registration of a paper list, apart from the customs procedures mentioned in Point a.1 Clause
2 of this Article, the customs authority shall update the quantity, deduct the quantity of duty-free goods
that are exported/import on the original monitoring sheet, and append signatures. 01 photocopy of the
duty-free list and monitoring sheet on which the names, quantity of duty-free goods that are
exported/imported are specified shall be kept together with the customs dossier (even if the duty-free
goods are transferred to another entity that is also eligible for tax exemption).

If tax exemption is granted to a compound or machinery line that must be divided into multiple
shipments in order to be assembled into a complete compound or machinery line, thus goods quantity
cannot be deducted importation, then the deduction shall be carried out after the compound or
machinery line is completely imported. To be specific:

The taxpayer shall import the shipments at 01 Sub-department of Customs and estimate the time of
completion of the import.

At the time of import, the taxpayer must declare the specific quantity, names of goods to be imported,
and specify which articles are on the registered list of duty-free goods.

Within 15 days from import the last shipment of each compound or machinery line, the taxpayer shall
aggregate the import declarations in order for the customs authority to monitor and deduct the quantity
of goods on the monitoring sheet.

The Director of Customs Department shall decide the cases in which goods quantity cannot be
deducted at the time of importation and carry out post-clearance inspection in order to determine
whether declared duty-free goods are appropriately used for the project according to applicable
regulations, and impose penalties for any violation that is committed;

b.3) The customs authority shall only grants tax exemption if the customs declaration is registered after
the list of duty-free goods is registered. The Director of the Customs Department where export/import
procedures are followed shall cooperate with the Customs Department where the list of duty-free goods
is registered in considering the cases in which the customs declaration that is registered before the
registration date of the list;

b.4) Within 30 days from the day on which exported/import goods are completed deducted by the e-
customs system, the customs authority where the list of duty-free goods is registered shall remove the
list from the e-customs system after it is checked and backed up as instructed by the General
Department of Customs.

In case of registration of a paper list, after the quantity of imports on the monitoring sheet is completely
deducted, the customs authority that processes the last shipment shall make a confirmation on the
monitoring sheet, keep 01 photocopy, give 01 photocopy to the declarant, and send the original to the
customs authority which issued the monitoring sheet.
If the customs authority where the list is registered also processes the last shipment, after the quantity
of imports on the monitoring sheet is completely deducted, the customs authority shall keep the original
for inspection of the import, use of duty-free goods, and give 01 photocopy to the declarant.

3. Exemption of tax on exports or imports sent by express mail shall comply with the Circular of the
Ministry of Finance on customs procedures applied to exports and imports sent by express mail.

Article 106. Reporting, inspecting the use of imported duty-free goods

1. Reporting time:

Every year, within 90 days from the end of the fiscal year, the taxpayer that registered the list of duty-
free goods shall submit a report on the use of imported duty-free goods during the fiscal year to the
customs authority where the list is registered.

2. The report shall specify:

a) The use of imported duty-free goods:

a.1) The quantity of imports used for duty-free purposes;

a.2) The quantity of imports used for other purposes;

a.3) The quantity of imports that are unused;

a.4) The imported duty-free goods recorded as fixed assets according to Circular No. 45/2013/TT-BTC
dated April 25, 2013 of the Ministry of Finance.

b) The list of deduction of imported duty-free goods shall be monitored by the taxpayer.

The report contents must comply with form No. 17/BCKT-NKMT/TXNK in Appendix VI enclosed
herewith.

3. Late submission of the report shall result in administrative penalties as prescribed by law. If the
taxpayer fails to submit the report within 30 days from the deadline for submitting the report, the
customs authority shall update information about the taxpayer’s conformity with law on the risk
management system and carry out a post-clearance inspection at the taxpayer’s premises.

4. The customs authority where the list of duty-free goods is registered shall:

a) Receive, review, analyze, and retain reports on use of duty-free goods;

b) Carry out inspection at taxpayers’ premises according to decisions of the Director of the Customs
Department. Inspections shall be carried out in accordance with Chapter VIII of this Circular;

c) Collect tax fully and impose penalties in the following cases:

c.1) Duty-free goods are used for inappropriate purposes;

c.2) Goods that are not eligible for tax exemption are declared as duty-free goods and granted customs
clearance according to the taxpayer’s declaration

c.3) The total quantity of imported raw materials/supplies exceeds the demand for duty-free goods for
05 years according to Clause 15 and Clause 18 Article 103 of this Circular.

Section 2. Cases of conditional tax exemption, procedures for granting conditional tax exemption

Article 107. Cases of conditional tax exemption

Exports and imports in the following cases shall be eligible for conditional tax exemption:

1. Imports are particularly used for national defense and security under specific plans approved by the
regulatory Ministry, which have been registered and concurred with by the Ministry of Finance (they
must be classified into goods funded by central budget and goods funded by local budget).

Imports are particularly used for national defense and national security that are funded by local budget
are only eligible for conditional tax exemption if they cannot be domestically manufactured. The basis
for identifying goods that cannot be domestically manufactured is the list of goods that can be
domestically manufactured compiled by the Ministry of Planning and Investment.

2. Imports are particularly used for scientific research (except for the case in Clause 13 Article 12 of
Decree No. 87/2010/ND-CP) according to the list approved by the regulatory Ministry.

3. Imports are particularly used for education and training according to the list approved by the
regulatory Ministry.

4. Goods permitted to be exported, imported as gifts, samples from a foreign entity to a Vietnamese
entity and vice versa are eligible for conditional tax exemption according to regulations of the Prime
Minister.

If the value of gifts or samples whose exceeds the duty-free allowance, tax on the excess value shall be
imposed. The whole value of the shipment is eligible for conditional tax exemption in the following
cases:

a) The recipient of gifts is a public administration unit, socio-political organization, socio-political-

professional organization, socio-professional organization, economic organization, social organization.
Conditional tax exemption shall be considered on a case-by-case basis;

b) Goods are humanitarian or charitable gifts.

5. In case the materials, machinery and equipment imported for inward processing or manufacturing of
domestic exports under the contract are totally damaged and unusable because of a natural disaster,
conflagration, accident, import duty shall be exempt and VAT shall be cancelled when goods are
imported if all of the following conditions are satisfied (unless the damage is caused by violations of
law in the HD981 standoff event, to which other instructions of the Ministry of Finance apply):
a) Goods are granted customs clearance, a competent authority determines that the damage is caused by
a natural disaster, conflagration, or accident, and all of the goods are damaged and unusable;

b) The customs have examined accounting records and relevant documents and concluded that the
materials, machinery and equipment have been imported but lost because of the natural disaster,
conflagration, or accident, and thus cannot be sold in Vietnam or exported to abroad.

In case the lost materials, machinery and equipment are insured and the insurer has provided indemnity
against the damage, including VAT, import duty and VAT shall not be exempt or cancelled.

Article 108. Application for conditional tax exemption

1. In the cases mentioned in Clause 1, Clause 2, Clause 3, Clause 4 Article 107, the application for
conditional tax exemption consists of:

a) A written request for tax exemption submitted by the user of exports or imports (except for Point c.1
of this Clause) which specifies the value, tax, reasons for conditional tax exemption, customs
declaration number(s): 01 original copy

b) A sale contract (if any): 01 photocopy;

c) Other documents on a case-by-case basis as follows:

c.1) A written request for conditional tax exemption made by the Ministry of National Defense, the
Ministry of Public Security or a unit authorized by the Ministry of National Defense or the Ministry of
Public Security specifying that goods are imported to serve national defense and security and funded by
central/local budget; quantity, categories, value of imports; tax amount, customs declaration number(s)
(and a monitoring sheet in case of partial shipments);

c.2) The import entrustment contract (in case of entrustment) or notice of successful bidder enclosed
with the goods supply contract (if goods are imported through bidding), which specifies that the prices
are exclusive of import duty: 01 photocopy;

c.3) A decision to approve the research and list of necessary goods to be imported made by the
regulatory Ministry if goods are imported to serve scientific research: 01 photocopy of the decision, 01
photocopy of the list of necessary goods enclosed with the originals for comparison (a monitoring sheet
must be enclosed in case of partial shipments);

c.3) A decision to approve the project of investment in equipment and the list of equipment to be
imported made by the regulatory Ministry if goods are imported to serve education and training: 01
photocopy of the decision (a monitoring sheet must be enclosed in case of partial shipments);

c.5) If goods are gifts or samples:

c.5.1) A notice or decision or agreement of giving goods; a notice or agreement on shipment of

samples: 01 photocopy;
c.5.2) If temporarily imports are kept as gifts for Vietnamese entities instead of being re-exported, it is
required to have a license issued by a competent authority and the quantity must not exceed the
allowance prescribed by the Government;

c.5.3) A confirmation made by a superior agency of the permission to receive duty-free goods that are
used as gifts whose value exceed the duty-free allowance for a public administration unit, socio-
political organization, socio-political-professional organization, socio-professional organization,
economic organization, social organization which is funded by state budget beyond the allowance for
conditional tax exemption.

2. In case of damaged materials, machinery and equipment that are imported for inward processing or
manufacturing of domestic exports prescribed in Clause 5 Article 107 of this Circular, the application
for conditional tax exemption of import duty or cancellation of VAT when goods are imported consists
of:

a) A written request for exemption of import duty or cancellation of VAT on the imported materials,
machinery and equipment that are totally damaged and unusable. The request must specifies the reason
for damage, ratio of damage, customs declaration number, amount of tax to be exempt, and the
commitment to take legal responsibility for the declaration: 01 original copy;

b) A written confirmation of the conflagration made by the local fire department; a written
confirmation of a the People’s Committee of the commune where the natural disaster or accident
occurs: 01 original copy;

The aforementioned documents must be made right after the natural disaster, conflagration, or accident
occurs.

c) A certification made by a professional analysis service provider of the quantity of imported

materials, machinery and equipment that are damaged, the damage ratio of imports, or the fact that
goods are no longer usable: 01 photocopy;

d) A insurance contracts, notice of indemnity payment made by the insurer (if any): 01 photocopy;

dd) The insurer’s confirmation that the insurance contract does not cover loss of tax: 01 photocopy.

If the damaged shipment is not insured, the taxpayer must have specify that goods are not insured on
the written request mentioned in Point a of this Clause.

3. In case of physical customs declaration, the paper declaration must be submitted in addition to the
documents mentioned in Clause 1 and Clause 2 of this Article.

Article 109. Procedures for considering tax exemption

1. Submission and receipt of the application for conditional tax exemption

a) The taxpayer submits the application to the customs authority competent to consider tax exemption
as prescribed in Article 110 of this Circular. If the case must be considered by the Ministry of Finance,
the taxpayer shall submit the application to the General Department of Customs.
If imports are eligible for conditional tax exemption, the application must be submitted within 30
working days from the day on which goods are granted customs clearance or released.

In case materials, machinery and equipment that are imported for inward processing or manufacturing
of domestic exports are damaged because of a natural disaster, conflagration, or accident, the
application must be submitted within 30 working days from the day on which the damage is confirmed
by a competent authority;

b) If the application is submitted directly at a customs authority, the customs official shall receive it and
append a seal on the application, write the receipt time and documents in the application;

c) If the application is sent by post, the Sub-department of Customs shall write the receipt date on the
logbook of the customs authority;

d) If the application is submitted electronically, it shall be received, checked, and accepted via the e-
customs system.

2. The customs authority is responsible for examining the application submitted by the taxpayer and
performs the following tasks:

a) If the application is not satisfactory, the tax authority shall notify the taxpayer within 03 working
days from the day on which it is received;

b) The customs authority shall check the consistency between the declaration on the e-customs system
and the application.

If goods are imported to serve national defense and security, the customs authority shall compare the
application with the lists of goods serving national defense and security compiled by the Ministry of
National Defense and the Ministry of Public Security;

c) Within 15 days from the day on which the satisfactory application is received, the customs authority
shall issue a decision on tax exemption, or notify the taxpayer of the reasons for rejection and the
amount of tax payable if the application is rejected. If site inspection is necessary, the said time limit
may be extended up to 40 days from the day on which the satisfactory application is received.

If the taxpayer has submitted a satisfactory application while following customs procedures, the
customs authority shall examine the application, conditions for conditional tax exemption, and grant
tax exemption within the time limit for completion of customs procedures prescribed in Article 23 of
the Law on Customs;

d) In case materials, machinery and equipment imported for inward processing or manufacturing of
domestic exports are damaged, the customs authority shall examine accounting records and inventory
documents related to the damaged shipment; compare the transactions of the taxpayer to determine the
level of damage and make sure damage is caused by a natural disaster, conflagration, or accident; all of
the imports are totally damaged, unusable, cannot be sold on the domestic market or exported.

The inspection must be completed within 40 days from the day on which the satisfactory application is
received.
If the inspection result shows that the imported materials, machinery and equipment are eligible for tax
exemption or tax cancellation, the Customs Department where import procedures are followed shall
issue a decision on exemption of import duty or cancellation of VAT on damaged goods, which is the
basis for tax refund (if any).

3. On the basis of the decision on tax exemption, the customs authority where the customs declaration
is registered shall record the amount of exempt tax on the e-customs system.

Article 110. Entitlements to consider tax exemption

1. The Ministry of Finance shall consider exemption of tax on goods that are gifts whose value exceeds
the duty-free allowance prescribed in Clause 4 Article 107 of this Circular.

2. The General Department of Customs shall decide exemption of tax on imports serving national
defense and security.

3. Customs Department where import procedures are followed shall consider granting exemption of tax
on:

a) Dedicated goods serving scientific research, education and training;

g) Materials, machinery and equipment imported for inward processing or manufacturing of domestic
exports that are damaged.

4. The Sub-department of Customs where import procedures are followed shall grant tax exemption for
goods that gifts whose value does not exceed the duty-free allowance prescribed by the Prime Minister.

Section 3. Cases of conditional tax reduction, procedures for granting conditional tax reduction

Article 111. Cases of conditional tax reduction

1. If exports or imports under supervision of the customs are lost or damaged, a tax reduction that is
corresponding to the damage to the goods shall be considered if such damage is confirmed by a
competent analysis organization.

2. Materials, machinery and equipment imported for inward processing or manufacturing of domestic
exports are partially damaged because of a natural disaster, conflagration, accident, but are still usable
shall be granted a reduction in import duty and VAT upon importation which is corresponding to the
damage ratio if all of the conditions below are satisfied: (unless the damage is caused by violations of
law in the HD981 standoff event, to which other instructions of the Ministry of Finance apply):

a) Goods have been granted customs clearance, and a competent authority determines the damage ratio
and that the damage is caused by a natural disaster, conflagration, or accident;

b) The customs have examined accounting records and relevant documents and concluded that the
goods are not sold within Vietnam or exported to abroad.
In case the damaged materials, machinery and equipment are insured and the insurer has provided
indemnity against the damage, including import duty and VAT, then import duty and VAT shall not be
reduced.

Article 112. Application for conditional tax reduction

1. The taxpayer shall submit the following documents:

a) A written request for tax reduction which specifies the types of goods, quantity, value, tax amount,
reasons for reduction, customs declaration number(s); a commitment to provide accurate information:
01 original copy.

In case materials, machinery and equipment imported for inward processing or manufacturing of
domestic exports are damaged as prescribed in Clause 2 Article 111 of this Circular, the written request
for reduction of import duty and VAT must specify the reasons and damage ratio, the level of
reduction, and a commitment to take legal responsibility for the declaration;

b) A written confirmation of the conflagration made by the local fire department; a written
confirmation of a the People’s Committee of the commune where the natural disaster or accident
occurs: 01 original copy (in the case mentioned in Clause 2 Article 111 of this Circular);

c) A certification made by a professional analysis service provider of the quantity of imported

materials, machinery and equipment that are damaged or damage ratio: 01 original copy;

d) A insurance contracts, notice of indemnity payment made by the insurer (if any): 01 photocopy;

dd) A contract/agreement for compensation made by the shipping company if the damage is caused by
the shipping company: 01 photocopy.

If the exports or imports mentioned in Article 111 of this Circular are not insured, the application shall
not include the documents mentioned in Point d and Point dd of this Clause, and the taxpayer must
make a commitment that insurance is not bought in the written request mentioned in Point a of this
Clause; if the insurance contract does not cover tax loss, it must be certified by a the insurer: 01
original copy.

2. In case of physical customs declaration, the declarant shall submit the original declaration in addition
to the documents mentioned in Clause 1.

Article 113. Procedures and entitlements to consider tax reduction

1. Procedures for considering tax reduction are similar to procedures for considering tax exemption.

2. The Director of the Sub-department of Customs where customs procedures are followed is entitled to
consider tax reduction.

Section 4. Tax refund, tax cancellation; procedures for tax refund, tax cancellation

Article 114. Cases of tax refund

1. Goods that are still stored at the checkpoint after import duty has been paid and being supervised by
the customs, and then re-exported to abroad.

2. Goods on which export/import duty has been paid but are not actually exported/imported.

3. Goods on which export/import duty has been paid but a smaller quantity is exported/imported in
reality.

4. Imports to be delivered/sold to abroad via agents in Vietnam; imports to be sold to means of

transport of foreign companies on international routes through Vietnam’s ports and Vietnamese means
of transport on international routes as prescribed by the Government.

5. Imports on which import duty has been paid that are used for manufacturing products that are
exported to abroad or a free trade zone shall receive a tax refund in proportion to the quantity of
exports. Export duty on exports is exempt if there is ample basis to determine that such goods are made
entirely of imported raw materials/supplies. To be specific:

a) If exported products are entirely made of imported raw materials/supplies, export duty is exempt. If
exported products are made of both imported and domestic materials, export duty shall be imposed on
the quantity of domestic raw materials/supplies used for manufacturing of such products at
corresponding rate of export duty on such products;

b) Raw materials/supplies on which import duty is refunded include:

b.1) Imported raw materials/supplies (including components, semi-finished products, packages) that are
converted into the exports;

b.2) Raw materials/supplies that are directly used for the manufacturing of exported products but are
not converted into the products such as paper, chalk, pens, markers, pins, printing ink, glue brushes,
printing frames, erasers, polishing oil, etc;

b.3) Imported finished products that are assembled into exported products (or packed with exported
products made of imported raw materials/supplies, or packed with exported products made of domestic
raw materials/supplies) to create full packs for export;

b.4) Imported components and spare parts serving repair of exported products;

b.5) Goods imported as samples for manufacturing of domestic exports that are returned to the foreign
client after the contract is completed.

c) Tax refund shall be considered in the following cases:

c.1) An entity imports raw materials/supplies for manufacturing of domestic exports or hires domestic
processors (including those in free trade zones), overseas processors, or cooperate in manufacturing
goods to be exported and receive products for export;

c.2) An entity imports raw materials/supplies to manufacture goods for sale in Vietnam, but then uses
them to manufacture goods to be exported which are then actually exported (the time limit is 02 years
from the registration date of the customs declaration of imported raw materials/supplies to the
registration date of the customs declaration of exports made of such raw materials/supplies)

c.3) In case an entity actively imports raw materials/supplies (other than finished products) to perform a
processing contract without being required by the foreign entity, when goods are exported, refund of
import duty shall be considered similarly to the case in which raw materials/supplies imported for
manufacturing goods to be exported;

c.4) An entity imports raw materials/supplies to manufacture certain products and then uses such
products to process goods for export under a processing contract with a foreign party;

c.5) An entity imports raw materials/supplies to manufacture certain products, then sell such products
(whether finished products or unfinished products) to another entity for further processing. After the
latter has exported products to abroad, the importer of raw materials/supplies shall receive a refund of
import duty in proportion to the quantity of raw materials/supplies used for manufacturing of exported
products provided the following conditions are satisfied: the seller and the buyer pay VAT using credit-
invoice method; the importer has obtained a TIN and has a sale invoice for the trading of goods;

c.5) In case an entity imports raw materials/supplies to manufacture certain products, then sell such
products (whether finished products or unfinished products) to another entity for exporting as knock-
down kits, a refund of import duty that is in proportion to the ratio of exported products shall be
considered if the conditions mentioned in Point c.5 of this Clause and the following conditions are
satisfied:

c.6.1) The products made of imported raw materials/supplies are parts, components of exported knock-
down kits;

c.6.2) Products are bought to be combined with the components, parts manufactured by the buyer to
create the knock-down kits for export.

c.7) An entity imports raw materials/supplies to manufacture certain products, then sell such products
(whether finished products or unfinished products) to another entity for direct export to abroad. After
products are exported by the buyer, the importer shall receive a refund of import duty in proportion to
the quantity of exports if the conditions mentioned in Point c.5 of this Clause are satisfied;

c.8) In case an entity imports raw materials/supplies to manufacture products that are sold to a foreign
trader who requires that goods be delivered to another entity in Vietnam, the import duty on raw
materials/supplies used for manufacturing of domestic exports shall be refunded:

c.8.1. Conditions for refund of tax on imported raw materials/supplies:

c.8.1.1) The goods received by the local importer must be used for further manufacturing or inward
processing under a processing contract with a foreign party (the customs authority shall keep
monitoring the domestic importer);

c.8.1.2) The purpose written on the declaration shall be manufacturing of domestic exports or inward
processing if the local importer uses the products for further manufacturing or inward processing.
c.8.2) If the customs has collected import duty from the initial importer when raw materials/supplies
are imported from abroad to Vietnam and also import duty on locally imported products from the local
importer, the initial importer shall receive a refund of import duty on the imported raw
materials/supplies after the local importer of goods has paid import duty for the locally imports (except
for the case mentioned in Point c.8.1.1 of this Clause).

c.9) Raw materials/supplies imported for manufacturing of domestic exports mentioned in Points c.1 –
c.7 have been exported to abroad but are not actually sold to overseas customers and are still kept at the
exporter’s overseas warehouse or in an overseas bonded warehouse or transshipment port;

c.10) In case raw materials/supplies imported for manufacturing goods for export mentioned in Points
c.1 – c.7 are eventually exported to a free trade zone and used therein or exported from the free trade
zone to abroad, the paid import duty on the quantity of goods used in the free trade zone or exported
from the free trade zone to abroad shall be refunded;

d) If multiple types of products are obtained from a type of imported raw materials/supplies but only
one of them is exported, the tax on the quantity of raw materials/supplies that are not exported must be
declared and paid.

The amount of tax to be refunded is calculated as follows:

Import duty to be Value of exported

products Total import duty on
refunded (proportional
= x imported raw
to quantity of exported Total value of materials/supplies
products) products obtained
Where:

d.1) Value of exported products equals (=) the quantity of exported products multiplied by (x) their
dutiable value;

d.2) Total value of products obtain is the total value of exported products and the revenue from
domestic sale of products (inclusive of waste, rejects above the norms and exclusive of output VAT).

In case multiple types of products are obtained from one type of imported raw materials/supplies (e.g.
wheat is imported to produce wheat flour, wheat mash, and wheat husk) and one or some of the types
of products are used for manufacturing of domestic exports, the other are used for domestic sale (e.g.
wheat mash and wheat husk are used for domestic sale; wheat flour is used for manufacturing exported
instant noodles), then:

d.2.1) When calculating the value of the exports and total value of products obtained, the amount of
raw materials/supplies bought inland must be removed (e.g. apart from wheat flour, other raw
materials/supplies such as flavorings, seasonings, packages, etc. are bought inland);

d.2.2) The manufacturer must establish the norms of domestic raw materials/supplies used in an
exported product as the basis for removing domestic raw materials/supplies from exported products. If
the norm is suspected, the tax-refunding authority may request a specialized agency in charge of the
commodities to cooperate with the local tax authority (which issues the TIN to the exporter) in carrying
out an inspection at the manufacturer’s premises.

dd) In case raw materials/supplies are imported for manufacturing of domestic exports and such
products are exported by the deadline for paying tax, import duty on the quantity of raw
materials/supplies proportional to the quantity of exported products shall not be paid.

6. In case temporarily imports, temporarily exports, goods imported under an entrustment contract with
a foreign party and then re-exported, including imports that are re-exported to a free trade zone (and
used therein or exported from the free trade zone to abroad, except for special economic zones, trade –
industry zones, and other economic zones to which separate instructions of the Ministry of Finance
apply), import duty/export duty that has been paid shall be refunded and import/export duty shall be
exempt when he products are re-imported/re-exported (unless tax exemption is granted as prescribed in
Clause 1 Article 103 of this Circular).

In case temporarily imported/exports have been actually re-exported/re-imported by the deadline for
paying tax, import duty/export duty on the quantity of re-exported/re-imports shall be cancelled.

7. If exports has to be imported back to Vietnam, export duty that was paid shall be refunded and
import duty shall be cancelled.

a) Refund of export duty and cancellation of import duty is only granted if goods are have not been
used for manufacturing, processing, repair overseas, or used overseas;

b) If exports that are processed by an Vietnamese processor under a contract with a foreign party who
is exempt from import duty on raw materials/supplies have to be imported back to Vietnam for repair,
recycling, and then re-exported to abroad, the customs authority in charge of the initial processing
contract must keep monitoring until recycled goods are completely exported.

Where recycled goods are not exported:

b.1) Tax shall be declared and paid if goods are sold domestically;

b.2) If goods have to be and are permitted to be destroyed in Vietnam, and the destruction is supervised
by a customs authority, they are exempt from tax as if destructed waste and rejects.

c) In case of imports made of imported raw materials/supplies; goods temporarily imported for re-
export (which are eligible for tax refund upon exportation) that must be imported back to Vietnam but
are not recycled and re-exported:

c.1) Tax on the quantity of imported materials used for manufacturing the quantity of exported or re-
exports that have to be imported back to Vietnam refunded or cancelled (in case tax is yet to be paid);

c.2) If tax has been refunded or cancelled by the customs authority, the taxpayer must return or pay
such amount of tax to the customs authority.

d) If exports are imported back to Vietnam by the deadline for paying export duty, export duty on the
quantity of imports shall be cancelled.
8. In case imports have to be re-exported to the foreign owners or re-exported to a third country or re-
exported to a free trade zone (to be used therein or exported from the free trade zone to abroad, except
for special economic zones, trade – industry zones, and other economic zones to which separate
instructions of the Ministry of Finance apply), import duty on the quantity of goods that are actually re-
exported shall be refunded and export duty shall be cancelled.

a) Conditions for refund of import duty that has been paid and cancellation of export duty:

a.1) Goods have not been used for manufacturing, processing, repair in Vietnam, or used in Vietnam;

a.2) If imports are not consistent with the contract, it is required to have a notice of goods analysis
result provided by a competent agency or a written agreement to receive goods of the foreign goods
owner. The taxpayer must declare and pay import duty on the quantity of goods sent by the foreign
party to replace the quantity of goods re-exported;

a.3) Goods exported to a free trade zone (except for special economic zones, trade – industry zones,
and other economic zones to which separate instructions of the Ministry of Finance apply) are used
within the free trade zone or have been exported from the free trade zone to abroad.

b) With regard to imported alcohol, beer, tobacco, timber that are then re-exported, the customs
authority shall inspect the entire shipment upon exportation to check the equivalence of exports and
imports;

c) If imports are re-exported by deadline for paying import duty, then import duty on the quantity of re-
exports shall be cancelled.

9. With regard to machinery, equipment, instruments, means of transported that are permitted to be
temporarily imported for re-export (in case of leasing) to execute projects of construction, installation,
manufacturing, import duty that was paid shall be refunded when they are re-exported from Vietnam or
to a free trade zone (for use within the free trade zone or export from the free trade zone to abroad.

The amount of refunded import duty shall be determined on the basis of the remaining use value of
machinery, equipment, instruments, means of transported when they are re-exported according to the
period over which they are used and kept in Vietnam (from the registration date of the temporary
import declaration to the registration date of the re-export declaration). Tax shall not be refunded if
they are no longer usable. The taxpayer shall declare and take responsibility for the depreciation ratio
of goods over the aforesaid period Vietnam as prescribed by relevant regulations of law, which is the
basis for calculating the remaining use value of goods, when requesting the customs authority to grant
tax refund. The ratio of import duty refunded shall be proportional to the remaining use value of goods.

Example: Company X temporary import the brand new machine Y for construction and has paid VND
100 million of import duty. The machine is re-exported from Vietnam after it is used for 03 years.
Company X declares the depreciation ratio of 40% for 03 years, the corresponding import duty
refunded is 60% of the paid import duty: 60% x VND 100 million = VND 60 million.

In case the imported machinery, equipment, instruments are not re-exported upon expiration of the
temporary import period and are transferred to another entity in Vietnam, the transfer shall not be
considered export, thus export duty shall not be refund and the buyer shall not pay import duty. When
such goods are exported from Vietnam, the initial importer shall receive a refund of import duty as
instructed in this Clause.

10. With regard to exported, imports sent by an overseas entity to another entity in Vietnam by post or
international express mail and vice versa, if tax has been paid by the service provider but goods cannot
be delivered to the consignee and have to be re-exported, re-imported, confiscated, or destroyed, then
the paid tax shall be refunded as prescribed by law.

11. In case an entity whose goods are under the management of the customs commits customs offences
and such goods are confiscated by a competent authority as exhibits, the paid export duty or import
duty shall be refunded.

12. If export duty, import duty on certain goods has been paid and then tax exemption or tax refund is
granted by a competent authority, paid tax shall be refunded.

13. In case exports or imports have to be destroyed after the customs declaration is registered because
of some violation discovered by the customs, the customs authority shall issue a decision of
cancellation of export duty or import duty (if any). Penalties for improper export, import of goods that
lead to destructions of goods shall comply with applicable regulations of law. The customs authority
where the customs declaration is registered must retain documents about destroyed goods, cooperate
with relevant agencies in supervising the destruction in accordance with applicable regulations of law.

14. If the tax refund of an application is smaller than VND 50,000, the customs authority shall reject it
and does not make the refund.

Article 115. Application for refund of paid import duty on goods that are still stored at the
checkpoint, being supervised by the customs, and then re-exported to abroad

1. 01 original copy of the written request for refund of import duty shall be submitted, which specifies:

a) The number of the declaration of imports on which tax is to be refunded; goods names, line numbers,
quantity of goods on the customs declaration (in case of refund of part of the tax on the customs
declaration); number of the declaration of exports for which customs procedures have been completed;

b) The amount of import duty paid; the amount of import duty to be refunded;

c) Number of payment document if made via a bank;

d) Information about exports as prescribed in Article 53 of this Circular.

2. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 116. Application for refund of paid import/export duty on goods that are not actually
exported/imported at all
1. 01 original copy of the written request for refund of paid import/export duty on goods that are not
actually exported/imported, which specifies:

a) The number of the declaration of exported/import goods on which tax is to be refunded;

b) The amount of import/export duty paid; the amount of import/export duty to be refunded;

c) Number of payment document if payment is made via a bank;

d) Information about goods that are not exported or imported ad prescribed in this Circular.

2. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports as prescribed in Clause 1 Article 3 of this Circular.

Article 117. Application for refund of paid import/export duty on goods that are not completely
exported/imported

1. 01 original copy of the written request for refund of paid import/export duty on goods that are not
completely exported/imported, which specifies:

a) The number of the declaration of exported/import goods on which tax is to be refunded; the
additional declaration after customs clearance (if any) or the number of the decision on tax imposition
(if any);

b) The amount of import/export duty paid; the amount of import/export duty to be refunded;

c) Payment document if payment is made via a bank;

d) Information about exports prescribed in Article 53 of this Circular.

2. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 118. Application for refund of tax on imports to be delivered/sold to abroad via agents in
Vietnam; imports to be sold to means of transport of foreign companies on international routes
through Vietnam’s ports and Vietnamese means of transport on international routes as
prescribed by the Government

1. In common cases, necessary documents include:

a) 01 original copy of the request for import duty refund, which specifies:

a.1) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imports on which tax is to be refunded;
a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Numbers of payment document if payment is made via a bank;

a.4) Information about exports prescribed in Article 53 of this Circular.

b) 01 photocopy of the VAT invoice;

c) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

2. With regard to imports being drinks served on international flights, necessary documents include:

a) The documents mentioned in Point a and Point c Clause 1 of this Article;

b) A note of delivery of drinks to the international flight bearing the confirmation of the customs at the
airport: 01 photocopy.

3. With regard to goods imported via a major trader e.g. oil, gas, etc. that may be sold to shipping
companies for sale to foreign sea-going vessels, paid import duty shall be refunded after such goods are
sold to the foreign ships. Necessary documents include:

a) The documents mentioned in Clause 1 of this Article;

b) A confirmation of the quantity, value of goods bought from the major importer that are supplied for
foreign ships made by the shipping company, enclosed with a list of payment documents: 01 original
copy. The shipping company is legally responsible for such confirmation.

Article 119. Application for refund of import duty on goods imported for manufacturing
products meant to be exported to abroad or to a free trade zone and have been actually used in
the free trade zone or exported to abroad

1. In case an entity imports raw materials/supplies for manufacturing of domestic exports or hires
domestic processors (including those in free trade zones), overseas processors, or cooperate in
manufacturing of domestic exports and receive products for export, necessary documents include:

a) 01 original copy of the written request for refund of tax on raw materials/supplies imported for
manufacturing of domestic exports, which specifies:

a.1) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imported or exports on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Number of payment document if payment is made via a bank;

a.4) Information about exports prescribed in Article 53 of this Circular.

b) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

2. In case an entity imports raw materials/supplies to manufacture goods for sale in Vietnam, but then
uses them to manufacture products for export which are then actually exported within 02 years from the
registration date of the customs declaration of imported raw materials/supplies:

The application for tax refund is similar to that prescribed in Clause 1 of this Article.

3. In case the processor imports raw materials/supplies (other than finished products) itself to perform a
processing contract with a foreign entity without being required by such foreign entity:

The application for tax refund is similar to that prescribed in Clause 1 of this Article.

4. In case an entity imports raw materials/supplies for manufacturing certain products and then uses
such products to process goods for export under a processing contract with a foreign party, necessary
documents include:

a) 01 original copy of the written request for refund of tax on raw materials/supplies imported for
manufacturing of domestic exports, which specifies:

a.1) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imported or exports on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) The practical quantity of products that are manufactured and used by the importer to process
products;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exports prescribed in Article 53 of this Circular.

b) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

5. In case an entity imports raw materials/supplies to manufacture products that are sold to another
entity for manufacturing, processing products for export and such products have been exported,
necessary documents include:

a) 01 original copy of the written request for refund of tax on raw materials/supplies imported for
manufacturing of domestic exports, which specifies:
a.1) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imported or exports on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Quantity of goods sold;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exports prescribed in Article 53 of this Circular.

b) 01 photocopy of the VAT invoice between two entities;

c) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

6. In case an entity imports raw materials/supplies to manufacture products that are sold to another
entity for export, and such products have been exported to abroad by the latter (the exporter), necessary
documents include:

a) 01 original copy of the written request for refund of tax on raw materials/supplies imported for
manufacturing of domestic exports, which specifies:

a.1) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imported or exports on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Quantity of goods sold to the exporter;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exports prescribed in Article 53 of this Circular.

b) 01 photocopy of the VAT invoice issued by the manufacturer to the exporter;

c) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

7. In case an entity imports raw materials/supplies to manufacture products that are sold to a foreign
trader who requires that goods be delivered to another entity in Vietnam for manufacturing, processing
products for export, necessary documents include:
a) 01 original copy of the written request for refund of tax on raw materials/supplies imported for
manufacturing of domestic exports, which specifies:

a.1) The number of declaration of imports used for manufacture goods that are sold to the foreign trader
which is consistent with the categories and quantity of exports on the declaration of goods exported to
the entity in Vietnam; goods names, line numbers, quantity on the customs declaration (in case of
refund of part of the tax on the customs declaration); number of the customs declaration of goods
exported to the entity in Vietnam; number of the contract related to the exports or imports on which tax
is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Number of payment document if payment is made via a bank;

b) The commercial invoice issued by the exporter;

c) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

8. In case raw materials/supplies are imported for manufacturing goods for export and such goods have
been exported to abroad but are still kept at the exporter’s overseas warehouse or in an overseas bonded
warehouse or overseas transshipment port, necessary documents include:

a) 01 original copy of the written request for refund of tax on raw materials/supplies imported for
manufacturing of domestic exports, which specifies:

a.1) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imported or exports on which tax is to be refunded;

a.2) The amount of import duty paid; the amount of import duty to be refunded;

a.3) Information about exports prescribed in Article 53 of this Circular.

b) The declaration of imports issued by the customs of the importing country which shows that the
importer is the overseas warehouse of the exporter or goods are sent to an overseas bonded warehouse
or overseas transshipment port: 01 photocopy;

c) A note of goods dispatch or documents proving goods are transshipped: 01 photocopy enclosed with
the original for comparison;

d) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

9. With regard to raw materials/supplies imported to manufacture goods for export to free trade zones:
The application for tax refund or tax cancellation shall comply with the instructions in Clauses 1, 2, 3,
4, 5, 6, of this Article. The written request for tax refund must specify that goods are actually used in
the free trade zone or have been exported from the free trade zone to abroad.

Article 120. Application for refund of tax in goods temporarily imported, goods temporarily
exported, goods temporarily imported under an entrustment contract with the foreign party and
then re-exported (except for goods temporarily imported or temporarily exported to participate
in a fair, exhibition, product introduction; machinery, equipment, instruments temporarily
imported or temporarily exported to serve a convention, seminar, scientific research, sports
competition, art performance, medical examination and treatment … that are eligible for tax
exemption)

1. 01 original copy of the written request for refund of import/export duty on goods temporarily
imported for re-export, goods temporarily exported for re-import, or goods temporarily imported under
an entrustment contract with a foreign party and then re-exported, which specifies:

a) The number of the declaration of imports on which tax is to be refunded; goods names, line numbers,
quantity of goods on the customs declaration (in case of refund of part of the tax on the customs
declaration); number of the contract related to the imported or exports on which tax is to be refunded;

b) The amount of import/export duty paid; the amount of import/export duty to be refunded;

c) Number of payment document if payment is made via a bank;

d) Information about exported tax prescribed in Article 53 of this Circular.

2. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 121. Application for refund of tax on exports that have to be imported back to Vietnam

1. 01 original copy of the written request for refund of tax on exports that have to be re-imported to
Vietnam, which specifies:

a) The reasons for tax refund.

a.1) If goods have to be re-imported because the foreign client refuses to receive goods or there is no
recipient as informed by the shipping company, it is required to have the foreign client’s notification of
or agreement on the return of goods or the shipping company’s notification that there is no recipient,
which specifies the reasons, quantity, categories, etc. of goods being returned (if goods are returned by
the client) as prescribed in Article 47 of Decree No. 08/2015/ND-CP: 01 photocopy;

a.2) In case of a force majeure event or the taxpayer finds that goods are incorrect and re-imports them,
the aforesaid document is not required. However, the reasons for re-import must be specified.

b) The number of the declaration of exports on which tax is to be refunded; goods names, line numbers,
quantity of goods on the customs declaration (in case of refund of part of the tax on the customs
declaration); number of the declaration of imports (if any); number of the contract related to the
imported or exports on which tax is to be refunded;

c) The amount of export duty paid; the amount of export duty to be refunded;

d) Documents proving that goods have not been used for manufacturing, processing, repair, or use
overseas;

dd) Number of payment document if payment is made via a bank;

e) Information about exports prescribed in Article 53 of this Circular.

2. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 122. Application for refund of import duty on imports that have to be re-exported to the
foreign goods owners, re-exported to a third country, or re-exported to a free trade zone

1. 01 original copy of the written request for refund of import duty on imports that have to be re-
exported to the foreign goods owners, re-exported to a third country, or re-exported to a free trade zone,
which specifies:

a) The reasons for tax refund;

b) The number of the declaration of imports on which tax is to be refunded; goods names, line
numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration); number of the declaration of exports (if any); number of the contract related to
the imported or exports on which tax is to be refunded;

c) The amount of import duty paid; the amount of import duty to be refunded;

d) Number of payment document if payment is made via a bank;

dd) Information about exports prescribed in Article 53 of this Circular.

2. 01 photocopy of the VAT invoice or sale invoice (in case goods are exported to a free trade zone);
documents proving that export goods were previously imported (if the importer is different from the
exporter);

3. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 123. Application for refund of tax on machinery, equipment, instruments, means of
transported that are permitted to be temporarily imported for re-export to execute projects of
construction, installation, manufacturing
1. 01 original copy of the request for tax refund, which specifies:

a) The number of the declaration of imports on which tax is to be refunded; goods names, line numbers,
quantity of goods on the customs declaration (in case of refund of part of the tax on the customs
declaration); number of the declaration of exports (if any); number of the contract related to the
imported or exports on which tax is to be refunded;

b) Paid import duty; import duty to be refunded;

c) The period over which goods are used and kept in Vietnam; ratio of depreciation and value
distribution;

d) Goods are not leased or lent;

dd) Number of payment document if payment is made via a bank;

e) Information about exports prescribed in Article 53 of this Circular.

2. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 124. Application for refund of tax on temporarily imported machinery, equipment,
instruments that are not re-exported upon expiration of the temporary import period and instead
transferred to another entity in Vietnam (the transferee), then exported from Vietnam by the
transferee

1. The documents mentioned in Clause 1 Article 123 of this Circular.

2. 01 photocopy of VAT invoices or sale invoices of notes of goods dispatch given by the importer to
the transferee.

3. In case of physical customs declaration, 01 original copy of the declaration of exports or imports that
are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular must be submitted.

Article 125. Application for refund of tax on exported, imports sent by an overseas entity to
another entity in Vietnam by post or international express mail and vice versa where tax has
been paid by the service provider but goods cannot be delivered to the consignee and have to be
re-exported, re-imported, confiscated, or destroyed

1. 01 original copy of the request for tax refund, which specifies:

a) The number of the declaration of imported, exports on which tax is to be refunded; goods names,
line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration);

b) The amount of import, export duty paid; the amount of import export duty to be refunded;
2. 01 photocopy of the document proving goods cannot be delivered to the consignee.

3. 01 photocopy of the decision on confiscation or destruction of goods issued by a competent

authority.

4. In case of physical customs declaration, 01 original copy of the declaration of exports or imports that
are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular shall be submitted.

Article 126. Application for refund of import duty, export duty, and other taxes (if any) on
exports or imports being supervised by the customs and are expropriated by a competent
authority because of customs offenses

1. 01 original copy of the request for tax refund, which specifies:

a) The number of the declaration of imported, exports on which tax is to be refunded; goods names,
line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration);

b) The amount of import/export duty paid; the amount of import/export duty to be refunded;

c) Number of payment documents if payment is made via a bank;

2. 01 photocopy of the violation record.

3. 01 photocopy of the decision on expropriation of goods issued by a competent authority.

4. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 127. Application for refund of tax on goods that are granted tax exemption under a
decision of a competent authority

1. 01 original copy of the written request for refund of tax on goods that are granted tax exemption
under a decision of a competent authority, which specifies:

a) The number of the declaration of imported, exports on which tax is to be refunded; goods names,
line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the
customs declaration);

b) The amount of import/export duty paid; the amount of import/export duty to be refunded;

c) Number of payment document if payment is made via a bank;

2. 01 photocopy of the decision on tax exemption issued by a competent authority.

3. In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 128. Application for tax cancellation

1. If goods are eligible for tax refund and exported or imported by the deadline for paying tax and/or
tax is yet to be paid, the application for tax cancellation in each case is similar to the application for tax
refund.

2. If goods is eligible for cancellation of export duty/import duty, the application for tax cancellation of
export duty/import duty is similar to the application for refund of export duty/import duty.

3. If it is determined that goods are made entirely of imported materials which are not subject to export
duty, the application for cancellation of export duty consists of:

a) 01 original copy of the written request for cancellation of export duty if goods are made entirely of
imported materials, which specifies:

a.1) The number of the declaration of exports on which tax is to be cancelled; goods names, line
numbers, quantity of goods on the customs declaration (in case of cancellation of part of the tax on the
customs declaration); number of the declaration of imports (if any); number of the contract related to
the exports on which tax is to be cancelled;

a.2) Quantity of imported raw materials/supplies used for manufacturing, processing goods for export;

a.3) The amount of export duty to be cancelled;

a.4) Number of payment document if payment is made via a bank.

b) 01 photocopy of description of the manufacturing process which shows that goods are made entirely
of imported materials:

c) 01 photocopy of the VAT invoice, proof of payment between the importer and exporter (in case the
importer sells goods for another enterprise to export instead of exporting goods itself);

d) In case of physical customs declaration, the declarant shall must submit the original declaration of
exports or imports that are granted customs clearance as prescribed in Clause 1 Article 3 of this
Circular.

Article 129. Procedures for submitting, receiving, and processing applications for tax refund and
applications for tax cancellation

1. Applications for tax refund and applications for tax cancellation shall be submitted and received in
accordance with Article 59 of the Law on Tax administration.

2. Time limit for submitting applications for tax refund and applications for tax cancellation (including
the cases in which export duty, import duty is 0%):
a) The taxpayer shall decide the time for submitting the application for tax refund if taxes have been
fully paid;

b) Time limit for submitting applications for tax cancellation:

b.1) Application for import duty cancellation:

b.1.1) With regard to goods imported for manufacturing of domestic exports: Within 90 days from the
end of the fiscal year, the taxpayer must submit the application for import duty cancellation for the
declarations of exports made during the fiscal year to the customs authority.

The taxpayer may decide whether to submit several applications for import duty cancellation or only
one application for import duty cancellation together with the statement mentioned in Article 60 of this
Circular as long as they are submitted by the said deadline;

b.1.2) In other cases: The application for import duty cancellation must be submitted within 60 days
from the registration date of the latest declaration of exports.

b.2) Application for export duty cancellation:

The application for export duty cancellation must be submitted within 60 days from the registration
date of the latest declaration of imports.

c) Any entity that fails to submit the application for tax cancellation is not submitted by the said
deadline. The collection of tax, late payment interest, and tax enforcement shall comply with
regulations of law on taxation;

d) Tax settlement in case goods are not exported by deadline for paying tax:

d.1) The taxpayer may delay declaring and paying VAT on the quantity of raw materials/supplies in
imported for manufacturing of domestic exports that are in stock, unused, or products derived
therefrom are yet to be exported on the basis of the inspection result mentioned in Article 59 of this
Circular.

If VAT is paid before the effective date of this Circular, the taxpayer shall receive a refund of VAT as
instructed in Article 49 of this Circular when goods derived from imported raw materials/supplies are
exported;

d.2) With regard to goods temporarily imported for re-export: the taxpayer must declare all taxes and
late payment interest (if any) from the deadline for paying tax.

If goods are repurposed or sold domestically instead of being re-exported, tax shall be declared and
paid in accordance with Article 21 of this Circular.

dd) With regard to raw materials/supplies imported for manufacturing of domestic exports, goods
temporarily imported for re-export, the 275-day time limit shall be applied, tax enforcement shall be
delayed if the application for tax cancellation has been submitted and all of the following conditions are
satisfied:
dd.1) With regard to raw materials/supplies imported for manufacturing of domestic exports:

dd.1.1) All of the imported raw materials/supplies are used for manufacture of goods for export, such
products are already exported by or after the end of the 275 day period (in case of permitted tax
deferral) materials, and import duty on excess raw materials/supplies (if any) has been fully paid by or
after the end of the 275 day period (in case of permitted tax deferral).

dd.1.2) The taxpayer only owes tax on raw materials/supplies imported for manufacture of goods for
export pending issuance of a decision on tax cancellation by the customs authority.

dd.2) With regard to goods temporarily imported for re-export:

dd.2.1) Goods have been partially or completely exported and tax on the quantity of goods that are not
re-exported by deadline for paying tax has been fully paid;

dd.2.2) The taxpayer only owes tax on re-exports pending issuance of a decision on tax cancellation by
the customs authority.

dd.3) The taxpayer has submitted a satisfactory application for tax cancellation by the deadline
mentioned in Point b Clause 2 of this Article to the customs authority.

3. The Sub-department of Customs shall receive, process applications for tax cancellation, and impose
administrative penalties (if any).

4. Applications for tax refund/tax cancellation are classified into applications subject to inspection
before tax refund/tax cancellation and applications eligible for tax refund/tax cancellation before
inspection.

5. An application is eligible for tax refund/tax cancellation before inspection if the taxpayer satisfies all
of the following conditions:

a) The taxpayer has engaged in export and import for at least 365 days up to the registration date of the
customs declaration. Over the last 365 days from the registration date of the customs declaration, the
customs authority determines that:

a.1) The taxpayer has not incurred penalties imposed by the customs for smuggling or illegal transport
of goods across the border;

a.2) The taxpayer has not incurred penalties imposed by the customs for tax evasion or tax fraud;

a.3) The taxpayer does not incur more than two penalties for other customs offenses (including
understatement of tax payable or overstatement of tax exemption, refund, reduction, cancellation) that
result in a fine beyond the competence of the Director of the Sub-department of Customs according to
the Law on Actions against administrative violations;

b) The taxpayer does not owe overdue tax, late payment interest, or fine when the customs declaration
is registered;
c) Payment is made via a bank (the name of the bank and account must be specified in the request for
tax refund).

d) Not in the following cases:

d.1) The application for tax refund is subject to inspection before refund according to regulations of
law on tax administration;

d.2) Imports subject to excise tax according to the Law on special excise duty;

d.3) Exports or imports are eligible for tax refund in Clauses 4, 5, 6, 7, 8, 9 Article 114 of this Circular;

d.4) The importer that submits the application for refund/cancellation is not the exporter;

d.5) The application for refund/cancellation is submitted by an enterprise that has been established
within the last 25 months from the submission date;

d.6) An application for refund of interest on late payment of VAT prescribed in Point d.1 Clause 2 of
this Article.

6. An application is subject to inspection before tax refund/tax cancellation if the taxpayer is not in the
cases of tax refund/tax cancellation before inspection mentioned in Clause 5 of this Article.

Inspections shall be carried out at the taxpayer’s premises as prescribed in Article 130 of this Circular.

If the inspection result shows that the taxpayer’s declaration is accurate, the customs authority shall
issue a decision on tax refund/tax cancellation within 30 days from the day on which the satisfactory
application is received.

7. When processing application for tax refund and applications for tax cancellation eligible for tax
refund/tax cancellation before inspection, the customs authority shall:

a) Delay carrying out an inspection at the taxpayer’s premises;

b) Examine the application, check the consistency and legitimacy of the documents, the amount of tax
to be refunded and tax on the corresponding declaration on the tax accounting system of the customs,
check the customs dossier and information about actual export, import of goods according to this
Circular, and perform the following tasks:

b.1) If the taxpayer’s declaration is accurate, the customs authority shall issue a decision on tax refund
(form No. 11/QDHT/TXNK in Appendix VI enclosed herewith) or a decision on tax cancellation (form
No. 12/QDKTT/TXNK in Appendix VI enclosed herewith) within 6 working days from the day on
which the satisfactory application is received;

b.2) If the application is not eligible for tax refund/tax cancellation, the customs authority shall provide
explanation for the taxpayer within 05 working days from the day on which the satisfactory application
is received;
b.3) If there is sufficient basis for determining that the taxpayer’s declaration is not accurate or the
basis for tax refund is not ample, the customs authority shall notify the taxpayer of the application
being subject to inspection before tax refund/tax cancellation within 06 working days from the day on
which the application is received;

b.4) After a decision on tax refund or tax cancellation is issued, the customs authority shall settle the
overpaid tax, late payment interest, and fines in accordance with Article 132 of this Circular. If the
inspection carried out after tax refund/tax cancellation reveals that the taxpayer is not eligible for tax
refund/tax cancellation, the customs authority shall revoke the decision on tax refund/tax cancellation,
impose tax, and take appropriate actions.

If the document inspection reveals that temporarily imports are not re-exported or imported raw
materials/supplies are not used for manufacturing, regulations in Article 21 of this Circular shall apply.

8. The time limit for inspection after tax refund/tax cancellation shall comply with the risk management
principles in section 1 Chapter II of this Circular within 10 years from the day on which the decision on
tax refund/tax cancellation is issued.

Inspection after tax refund shall be carried out at the taxpayer’s premises as prescribed in Article 130 of
this Circular.

9. When processing an application for tax refund, apart from the regulations in Clauses 4, 5, 6, 7, 8 of
this Article, the customs authority shall compare the customs dossier and the application for tax refund
with information about actual export, import of goods on the e-customs system as prescribed in this
Circular.

10. After the said deadline, if the late issuance of the decision on tax refund/tax cancellation if on
account of the customs authority, the customs authority shall pay an interest on the period from the
intended issuance date of the decision on tax refund to the actual issuance date of the decision on tax
refund in addition to the refund of tax.

11. With regard to goods eligible for tax refund according to Article 114 of this Circular or exempt
from import duty on goods serving execution of a processing contract, if the original copy of the
customs declaration which is kept by the declarant is not submitted while following tax refund/tax
cancellation procedures and the taxpayer is permitted by the customs authority to use a certified true
copy of the declaration kept by the customs authority, the following procedures shall be followed:

a) With regard to goods imported and exported at the same Sub-department of Customs (except for
those eligible for tax refund prescribed in Clause 5, Clause 7, Clause 8 Article 114 of this Circular and
Point b of this Clause):

a.1) The taxpayer shall make a report on the loss of the declaration and a request for permission for the
use of a certified true copy of the declaration kept by the customs authority. The report must be
enclosed with documents proving the loss of the declaration;

a.2) In consideration of the taxpayer’ request, the Sub-department of Customs where customs
procedures are followed shall perform the tasks below:

a.2.1) Within 05 working days from the receipt of the taxpayer’s request, the customs authority shall:
a.2.1.1) Examine the documents submitted;

a.2.1.2) Make a certified true copy of the declaration kept by the customs authority if the report is
determined to be true. Only 01 certified true copy shall be made for a declaration, and a note must be
written on the original copy of the declaration kept by the customs authority in order to avoid making
multiple copies. The note is “tờ khai đã được sao y bản chính 01 bản ngày…tháng…năm” (“01
certified true copy made on …”)

a.2.1.3) Notify every Customs Department of the loss of the declaration kept by the taxpayer and the
use for certified true copy of the declaration; that the original declaration kept by the taxpayer is no
longer valid nationwide;

a.2.2) According to the application for tax refund or tax cancellation, the certified true copy of the
declaration kept by the customs authority, the tax-refunding customs authority shall compare with data
on the accounting system of the customs and other information sources (if any), carry out an inspection,
and then grant tax refund/tax cancellation if the inspection result shows that goods have been actually
exported and tax refund/tax cancellation has not been granted to the said declaration;

a.2.3) Take actions against violations committed.

b) In other cases:

b.1) The taxpayer shall make a report on the loss of the declaration and request permission for the use
of a certified true copy of the declaration kept by the customs authority. The report must be enclosed
with documents proving the loss of the declaration;

b.2) In consideration of the taxpayer’ request, the customs authority shall:

b.2.1) Request Customs Departments to send confirmation that tax refund/tax cancellation has not been
granted for the declaration that is lost and request them not to grant tax refund/tax cancellation to the
original copy of the declaration that is lost.

The Customs Departments shall check the tax accounting system of the customs and other information
sources within 05 working days from the receipt of the request. If the result shows that tax refund/tax
cancellation has not been granted to the lost declaration, the Customs Department shall send a
confirmation to the customs authority where customs procedures are followed and take responsibility
for such confirmation, and shall not grant tax refund/tax cancellation to the lost declaration;

b.2.2) After receiving all confirmations from Customs Departments, the customs authority shall:

b.2.2.1) Examine the documents submitted;

b.2.2.2) Make a certified true copy of the declaration kept by the customs authority if the report is
determined to be true. Only 01 certified true copy shall be made for a declaration, and a note must be
written on the original copy of the declaration kept by the customs authority in order to avoid making
multiple copies. The note is “tờ khai đã được sao y bản chính 01 bản ngày…tháng…năm” (“01
certified true copy made on …”)
b.2.2.3) Notify every Customs Department of the loss of the declaration kept by the taxpayer and the
use for certified true copy of the declaration;

b.2.3) According to the request for use of certified true copy of the declaration, the customs authority
that considers granting tax refund/tax cancellation shall compare information on the application for tax
refund/tax cancellation and certified true copy of the declaration with information on the tax accounting
system and other information sources; carryout an inspection, and grant tax refund/tax cancellation if
the inspection result shows that goods have been exported and tax refund/tax cancellation has not been
granted to the said declaration.

b.2.4) Take actions against violations committed.

12. The customs authority shall issue a decision on cancellation of import duty on re-imports that were
previously exported, cancellation of export duty on goods re-exported or exported to a third country or
a free trade zone that were previously imported if the declarant has submitted a satisfactory application
for tax cancellation as instructed in Article 121 or Article 122 of this Circular (in case of cancellation of
export duty on goods re-exported or exported to a third country or to a free trade zone, the customs
authority shall not require the taxpayer to provide documents, information about exports as prescribed
in Article 53 of this Circular) and there is sufficient basis for the customs authority to determine that
imports were previously exported or exports were previously imported.

The customs authority shall consider granting tax cancellation within the time limit for customs
procedures prescribed in Article 23 of the Law on Customs.

13. The Director of the Sub-department of Customs where the customs declaration is registered shall
decide the grant of tax refund/tax cancellation in accordance with this Circular.

Article 130. Inspecting the application for tax refund/tax cancellation at the taxpayer’s premises

1. Clauses 2, 3, 4, 5, 6, Article 59 and Clause 5 Article 60 of this Circular shall apply to goods imported
for manufacture of goods for export.

2. In other cases:

a) Procedures are similar to those in Clauses 3, 4, 5, 6 Article 59 of this Circular;

b) Inspection contents:

b.1) The customs dossier, application for tax refund/tax cancellation, accounting records, accounting
books; inventory logbooks, and other documents related to the exports or imports shall be inspected;

b.2) If there is not sufficient basis for the customs authority to decide tax refund/tax cancellation after
inspecting the documents mentioned in Point b.1 of this Clause, the customs authority shall:

b.2.1) Inspect the inventory;

b.2.2) Inspect the quantity of products that are yet to be exported.

Article 131. Update of information about tax refund and tax cancellation

1. According to the decision on tax refund/tax cancellation, the customs authority shall provide the
refund and update information about the tax refund on the e-customs system. In case of physical
customs declaration, apart from updating tax refund information on the e-customs system, the customs
authority must provide the refund and append a seal on the customs declaration submitted by the
taxpayer saying “Hoàn thuế (không thu thuế)… đồng, theo Quyết định số … ngày … tháng … năm …
của …” (“ VND … refunded under Decision No. … dated … of …”). The seal template is provided in
form No. 18/MDHT/TXNK in Appendix VI enclosed herewith and return the original customs
declaration to the taxpayer.

The General Department of Customs shall develop a database system for management of information
about refund and cancellation of tax on exports or imports.

2. In case a paper declaration must be enclosed with the application for tax refund and is used for
multiple times of tax refund/tax cancellation, the customs authority shall:

a) Keep a log of tax refund/tax cancellation, take note on the customs declaration;

b) When granting tax refund/tax cancellation, the customs authority must specify the amount of tax
refunded/cancelled each time and append the “tax refunded/tax cancelled” seal on the log;

c) Append the “tax refunded/tax cancelled” seal on the customs declaration kept by the taxpayer at the
last time of tax refund/cancellation;

d) Make a copy of the declaration on which tax has been refunded or cancelled, enclose it with the
application for tax refund/tax cancellation, and return the customs declaration to the taxpayer;

dd) The total of import duty, exported refunded/cancelled must correspond to the quantity of goods
actually exported/imported.

Article 132. Settlement of excess tax, late payment interest, or fine after a decision on refund of
overpaid tax, late payment interest, or fine is issued

1. If refund of overpaid tax, late payment interest, fines is extracted from a deposit account, the
customs authority must check the Concentrated Accounting System and follow the steps below:

a) If the taxpayer no longer owes tax, late payment interest, or fine, the overpaid amount shall be
refunded to the taxpayer as prescribed;

b) If the taxpayer has to enclose a paper declaration with the application for tax refund, when offsetting
the overpaid amount against the tax, late payment interest, fines incurred by the taxpayer afterwards,
the customs authority must specify the amount of offset tax, number and date of the refund decision
and the offsetting decision, numbers and dates of the corresponding customs declarations on the
original copy of the decision on tax refund and original copies of customs declarations that are kept by
the taxpayer and the customs authority (form No. 18/MDHT/TXNK in Appendix VI enclosed
herewith);
c) If the taxpayer still owes outstanding tax, late payment interest, fine of shipments with the same
import purpose which must be paid to the deposit account, the customs authority shall offset the
overpaid amount against the outstanding amount;

d) If the taxpayer still owes outstanding tax, late payment interest, fine of shipments with different
import purposes, the customs authority shall make a notice of payment to state budget or to the deposit
account in order to pay the outstanding amounts on behalf of the taxpayer;

dd) If the overpaid amount is not completely offset, the customs authority shall return the remaining
amount after offsetting to the taxpayer;

e) If the taxpayer wishes to offset such remaining amount against the tax on the next export or import
instead of receiving it, the customs authority shall offset the amounts in accordance with instructions in
Point c and Point d of this Clause;

g) When refunding or offsetting the remaining amount against the tax, late payment interest, fine
incurred afterwards, the customs authority shall update the decision on tax refund, corresponding
customs declarations, proof of tax payment on the Concentrated Accounting System

2. In case the refund of overpaid tax, late payment interest, fines is covered by state budget:

a) If the taxpayer does not owe outstanding tax, late payment interest, or fines and does not wish to
offset the overpaid amount against the amount payable afterwards, the customs authority shall send a
refund order together with the decision on tax refund to the State Treasury. If the customs authority has
offset part of the same tax or among the taxes in the same administrative division, the refund order
must specify the remaining amount to be refunded. According to the decision on tax refund issued by
the customs authority, the State Treasury shall provide the refund to the taxpayer;

b) If the taxpayer still owes outstanding tax, late payment interest, fines of other shipments and wishes
to offset the amount refunded against the amount payable, the taxpayer must complete form No. C1-
05/NS enclosed with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance
on guidelines for Treasury and Budget Management Information System, specify the amount being
offset against, and send it to the customs authority for consideration. After the customs authority has
carried out an inspection and determined that the amounts offset are of the same tax or of different
taxes incurred in the same administrative division, the customs authority shall send a refund order
together with the decision on refund of overpaid tax, late payment interest, fine, and form No.
C1-05/NS to the State Treasury or the commercial bank where tax is refunded.

3. If the customs authority finds that the taxpayer still owes other outstanding tax, late payment interest,
or fines but does not wish to offset the amount to be refunded against the amount payable, the customs
authority shall suspend the refund and request the taxpayer to fulfill their liabilities or to make a request
for offsetting. If the taxpayer fails to fulfill their liabilities (or fails to make a request for offsetting) by
the deadline notified by the customs authority, the customs authority shall complete and send form No.
C1-05/NS enclosed with Circular No. 08/2013/TT-BTC to the State Treasury and notify the taxpayer.

4. In case of overpayment or incorrect payment:

a) In case the taxpayer makes incorrect payments during the fiscal year before the deadline for
adjusting the state budget statement and has not made a declaration with the tax authority (in case of
overpayment or incorrect payment of VAT), if the taxpayer still owes outstanding tax, late payment
interest and wishes to offset the amount to be refunded against the amount payable, the taxpayer shall
complete form No. C1-07/NS enclosed with 759/QD-BTC dated April 16, 2013 of the Ministry of
Finance;

b) If the taxpayer no longer owes tax and/or late payment interest and wishes to receive a refund of the
overpaid or incorrectly paid amount:

b.1) The customs authority shall issue a decision on refund of overpaid tax, late payment interest, fines
(form No. 11/QDHT/TXNK in Appendix VI enclosed herewith, complete form No. C1-04/NS enclosed
with Decision No. 759/QD-BTC of the Ministry of Finance (including the copies sent to relevant
entities as prescribed in Circular No. 128/2008/TT-BTC and 01 copy sent to the tax authority after the
State Treasury certifies the tax refund), and send it to the State Treasury that collected the amount.
State Treasury shall make the refund and certify that tax has been refunded on form no. C1-04/NS.

b.2) The customs authority that issues the decision on settlement of overpaid or incorrectly paid VAT
upon importation shall send 01 copy of the decision on tax refund; the State Treasury shall send 01
copy of form No. C1-04/NS which certifies the refund of overpaid or incorrectly paid VAT on imports
to the supervisory Department of Taxation in order to recover the amount of VAT that was offset or
refunded (if any);

b.3) The taxpayer shall adjust the VAT refunded by the customs authority but then offset or refunded
by the tax authority.

5. The refund shall be made as follows:

a) In case of tax offsetting, the customs authority shall check the Concentrated Accounting System and
follow the steps below:

a.1) If the taxpayer no longer owes tax, late payment interest, or fine, the overpaid amount shall be
refunded to the taxpayer as prescribed;

a.2) When offsetting the overpaid amount against the tax, late payment interest, fine incurred by the
taxpayer afterwards, the customs authority shall update the declaration on the Concentrated Accounting
System.

b) If the State Treasury that makes the refund tax also the State Treasury that collected tax, the refund
shall be made in accordance with Point a Clause 2 of this Article. State budget revenues shall be
accounted for according to the order of the customs authority; the excess tax, late payment interest, fine
that remains shall be returned to the taxpayer;

c) If the State Treasury that makes the refund is different from the State Treasury that collected tax, the
refunding State Treasury shall record the refund of tax in accordance with Clause 1 of this Article and
transfer the refunded amount together with the collection order to the State Treasury that collected tax.

After tax is refunded, the State Treasury shall send a copy of the tax refund document to the customs
authority that issued the decision on refund.
Section 5. Late payment interest, tax payment in instalments, tax deferral; cancellation of tax and
fines

Article 133. Late payment interest

1. Late payment interest shall be charged in the following cases:

a) Tax is paid behind the initial deadline, extended deadline, deadline written in the notification,
decision on penalties for tax offenses issued by the customs authority, and tax decision issued by a
competent authorities (hereinafter referred to as “deadline for paying tax”);

b) Tax is underpaid because of incorrect statement of tax payable, exemption, reduction, refund of tax;

c) Tax is paid by instalments as prescribed in Article 134 of this Circular;

d) Goods are declared to be eligible for tax exemption, preferential tax rates, tax rates within tariff-rate
quota, but the inspection result reveals that they are not.

2. The organization that collects tax (hereinafter referred to as “tax collector”) fails to transfer the
collected tax to state budget on schedule shall pay late payment interest for the period from the
deadline for transferring money to state budget to the day preceding the day on which money is
transferred.

3. The guarantor shall pay late payment interest if the taxpayer fails to fully pay tax to state budget by
the end of the guarantee period.

4. Determination of late payment interest rate:

a) The late payment interest rate is 0.05% per day on the amount payable;

b) The late payment period begins from the day succeeding the deadline for paying tax and ends on the
day succeeding the day on which tax is paid by the taxpayer, tax collector, or guarantor to state budget;

c) If the tax arrears is found from January 01, 2015, whether by inspectors or taxpayers themselves, late
payment interest rate shall be 0.05% per day.

5. The taxpayer or tax collector shall determine the late payment interest according to Clause 4 of this
Article and pay it to state budget.

If the taxpayer, tax collector, or guarantor fails to determine the interest or fails to determine the correct
interest, the customs authority to which tax is paid, the tax collector, or the guarantor shall determine
the late payment interest and notify the taxpayer, tax collector, or guarantor

6. If the taxpayer, tax collector, or guarantor fails to pay tax and late payment interest within 30 days
from the deadline for paying tax, the customs authority shall notify the taxpayer, tax collector, or
guarantor of the amount of tax and late payment interest (form No. 19/TB-TTN-TCN1/TXNK and
20/TB-TTN-TCN2/TXNK in Appendix VI enclosed herewith)
7. The taxpayer is not required to late payment interest in case imported raw materials/supplies that are
meant to manufacture goods for export are re-exported; late payment interest shall not be charged on
tax arrears over the tax deferral period.

8. In the case of late payment of tax prescribed in Clause 4 Article 5 of the Law No. 71/2014/QH13 and
Clause 7 Article 5 of Decree No. 12/2015/ND-CP, tax shall not be enforced and late payment interest
shall not be charged for the period over which payment is delayed by state budget. The tax arrears
exempt from late payment interest must not exceed the amount that is yet to be paid by state budget.

Article 134. Paying tax debt in instalments

1. If all of the conditions in Clause 1 and Clause 2 Article 39 of the Decree No. 83/2013/ND-CP are
satisfied, tax debt may be paid in instalments for up to 12 months from the beginning date of the tax
enforcement period. The taxpayer shall register and make a commitment to pay debt tax by instalments
as follows:

a) Tax debt that is exceeding VND 500 million but not exceeding VND 1 billion shall be paid within
03 months;

b) Tax debt that is exceeding VND 1 billion but not exceeding VND 2 billion shall be paid within 06
months;

c) Tax debt that is exceeding VND 2 billion shall be paid within 12 months. The taxpayer that fails to
pay tax debt as committed is no longer permitted to pay tax debt in instalments. In this case, the
guarantor shall pay tax debt and late payment interest on behalf of the taxpayer as prescribed in Article
39 of the Decree No. 83/2013/ND-CP, which is amended in Clause 9 Article 5 of Decree No.
12/2015/ND-CP.

2. Application includes:

a) A written request for permission to pay tax debt in instalments sent by the taxpayer to a competent
customs authority, which provides explanation for not paying tax in a lump sum and is enclosed with a
registration form: 01 original copy;

b) The customs declaration that has the tax debt; the customs authority’s notification of the tax debt (if
any): 01 photocopy.

In case of electronic customs procedures or paying tax debts in instalment at the Sub-department of
Customs where the customs declaration is registered, this document may be omitted;

c) A letter of guarantee by a credit institution for the tax debt being paid in instalments as prescribed in
Article 43 of this Circular: 01 original copy.

3. Entitlements to permit payment of tax debt by instalments:

a) If the tax debt to be paid in instalments is incurred at one Sub-department of Customs, the case shall
be decided by its Director;
b) If the tax debt to be paid in instalments is incurred at multiple Sub-department of Customs under the
management of the same Customs Department, the case shall be decided by the Director of such
Customs Department;

c) If the tax debt to be paid in instalments is incurred at multiple Customs Departments, the case shall
be decided by the Director of the General Department of Customs.

4. Time limit:

a) If the application is satisfactory, within 05 working days, the customs authority shall issue a decision
to whether permit or not permit the payment of tax debt in instalments;

b) If the application is not satisfactory, within 03 working days from its receipt, the customs authority
shall request the taxpayer in writing to complete the application.

If the taxpayer fails to complete the application within 05 working days from the receipt of the request
from the customs authority, the application shall be rejected.

Article 135. Extension of deadline for paying tax, late payment interest, fines

1. The extension of the deadline for paying tax, late payment interest, fines (hereinafter referred to as
tax deferral) shall be considered in the cases mentioned in Clause 1 Article 31 of the Decree No.
83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

2. The application for tax deferral is specified in Clause 2 Article 51 of the Law on Tax administration,
which consists of:

a) A written request for tax deferral which specifies the reasons for deferral, the amount that needs
deferring, and deferral period. If the tax, late payment interest, fines that need deferring are of different
customs declarations, they must be enumerated. A commitment to provide accurate information; a plan
and commitment to fully pay tax, late payment interest, and fines: 01 original copy;

b) The customs declaration of the tax, late payment interest, fines that need deferring (except for
electronic customs procedures or deferral procedures at the Sub-department of Customs where the
customs declaration is registered); the sale contract: 01 photocopy (if the case in within the competence
of the Director of the Sub-department of Customs); the tax declaration of the tax, late payment interest,
fines that need deferring: 02 photocopy (if the case is beyond the competence of the Director of the
Sub-department of Customs); a report on the amount of tax, late payment interest, fines incurred at the
time of occurrence of the causes: 01 original copy;

c) In the case prescribed in Point a Clause 1 Article 31 of the Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:

c.1) A record on determination of damage issued by a competent authority;

c.2) A written confirmation of the conflagration made by the local fire department; a written
confirmation of a the People’s Committee of the commune where the natural disaster or accident
occurs: 01 original copy;
The aforementioned documents shall be made right after the natural disaster, conflagration, or accident
occurs.

d) In the case prescribed in Point b Clause 1 Article 31 of the Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, the following documents are required:

d.1) A decision to withdraw the old business premises issued by a competent authorities: 01 photocopy;

d.2) A written certification by the People’s Committee of the commune that the enterprise has to
suspend its business operation because of relocation: 01 original copy;

d.3) Documents proving the direct damage caused by relocation of the business premises. The damage
is determined according to the documents and regulations of law, including: remaining value of
facilities and equipment in which investment cannot be recovered after dismantlement (cost minus
depreciation), cost of dismantlement, cost of relocation and installation at the new premises (after
deduction of withdrawal cost), payment to employees for work suspension (if any), other complicated
cases related to other fields that need opinions from professional agencies: 01 original copy;

dd) With regard to raw materials/supplies imported for manufacture of goods for export that satisfy the
conditions in Clause 1 Article 42 of this Circular and Point c Clause 1 Article 31 of the Decree No.
83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP: In the written
request for deferring tax longer than 275 days, the taxpayer must explain the reserve of raw
materials/supplies, describe the manufacturing process and time that suit that reserve of raw
materials/supplies: 01 original copy; documents proving that the foreign client terminates the contract
and the tax deferral is the result of deferred delivery date on the export contract: 01 photocopy;

e) If the taxpayer faces other special difficulties prescribed in Point d Clause 1 Article 31 of the Decree
No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, it is
required to have documents proving the inability to pay tax on schedule because of such special
difficulties.

3. The amount of tax, late payment interest, fines that are deferred shall comply with Clause 2 Article
31 of the Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No.
12/2015/ND-CP.

4. The deferral period shall comply with Clause 3 Article 31 of the Decree No. 83/2013/ND-CP, which
is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP.

5. Procedures for deferral:

a) The taxpayer eligible for tax deferral as prescribed in Point a, Point b, Point c Clause 1 Article 31 of
Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP
shall make and send an application for tax deferral to the customs authority to which outstanding tax,
late payment interest, fines are owed;

b) The taxpayer facing special difficulties that are considered by the Prime Minister at the request of
the Minister of Finance shall make and send the application for tax deferral to the General Department
of Customs;
c) The customs authority shall receive, verify information, and process the application in accordance
with Article 52 of the Law on Tax administration.

With regard to imported raw materials/supplies for manufacture of goods for export mentioned in Point
c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree
No. 12/2015/ND-CP, the Sub-department of Customs where the customs declaration is registered shall
receive, check the application, and perform the following tasks:

c.1) Notify the taxpayer if the application is not satisfactory within 03 working days from the day on
which the application is received;

c.2) Request the Customs Department to consider approving the tax deferral longer than 275 days
within 10 working days from the day on which the application is received if the application is
satisfactory;

c.3) Carr out a site inspection is it is necessary to verify the manufacturing cycle, reserve of raw
materials/supplies. The inspection and decision on tax deferral must be done within 30 working days
from the day on which the application is received if the application is satisfactory. It is required to
make a record on the inspection which specifies the cycle of manufacturing products from the raw
materials/supplies on which tax needs deferring. After the inspection result is given:

c.3.1) If the conditions for extending tax deferral period beyond 275 days are not satisfied, the Customs
Department must send a written notification to the taxpayer within 03 working days from the day on
which the inspection result is given;

c.3.2) If conditions are satisfied, the Customs Department shall issue an approval for tax deferral longer
than 275 days within 03 working days from the day on which the inspection result is given.

d) The General Department of Customs shall receive applications for tax deferral in cases of special
difficulties prescribed in Point d Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended
in Clause 8 Article 5 of Decree No. 12/2015/ND-CP, send reports to the Minister of Finance and the
Prime Minister to consider on a case-by-case basis.

6. Entitlements to grant tax deferral

a) The Director of the Sub-department of Customs is entitled to grant tax deferral in the cases
mentioned in Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended
in Clause 8 Article 5 of Decree No. 12/2015/ND-CP in which the tax, late payment interest, fines that
need deferring are only incurred at one Sub-department of Customs;

b) The Director of the Customs Department is entitled to grant tax deferral in the cases mentioned in
Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8
Article 5 of Decree No. 12/2015/ND-CP in which the tax, late payment interest, fines that need
deferring are incurred at multiple Sub-departments of Customs under the management of that same
Customs Department; and the case in which raw materials/supplies are imported for manufacture of
goods for export prescribed in Point c Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is
amended in Clause 8 Article 5 of Decree No. 12/2015/ND-CP;
c) The Director of the General Department of Customs is entitled to grant tax deferral in the cases
mentioned in Point a and Point b Clause 1 Article 31 of Decree No. 83/2013/ND-CP, which is amended
in Clause 8 Article 5 of Decree No. 12/2015/ND-CP in which the tax, late payment interest, fines that
need deferring are incurred at multiple Customs Departments;

d) The Prime Minister shall decide the case of special difficulties prescribed in Point d Clause 1 Article
31 of Decree No. 83/2013/ND-CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND-
CP, at the request of the Minister of Finance.

7. Customs Departments and Sub-departments of Customs shall make summary reports on the deferred
tax, late payment interest, and fines as instructed by the General Department of Customs.

Article 136. Cancellation of outstanding tax, late payment interest, fines

1. The entities mentioned in Clauses 1, 2, 3 Article 65 of the Law on Tax administration, which are
amended in Clause 20 Article 1 of the Law No. 21/2012/QH13, are eligible for cancellation of
outstanding tax, late payment interest, and fines (hereinafter referred to as “debt cancellation”).

2. Conditions for debt cancellation in the case mentioned in Clause 3 Article 65 of the Law on Tax
administration shall comply with Point Clause 1 Article 32 of the Decree No. 83/2013/ND-CP.

3. An application for debt cancellation:

a) 01 original copy of the written request for debt cancellation of the Customs Department to which the
taxpayer owes tax, late payment interest and fines who is eligible for debt cancellation. The request
must specify the reasons and amount of tax, late payment interest, and fines to be cancelled;

b) The customs dossier of the amount of tax, late payment interest, fines to be cancelled: 01 photocopy
(unless it is already submitted when registering the customs declaration);

c) Other documents related to the request for debt cancellation on a case-by-case basis. To be specific:

c.1) In the case mentioned in Clause 1 Article 65 of the Law on Tax administration:

01 photocopy of the decision of a competent authority on the enterprise’s declaration of bankruptcy;

c.2) In the case mentioned in Clause 2 Article 65 of the Law on Tax administration:

A death certificate or a court’s declaration of missing person; a court’s decision that a person is
incapable of civil acts, or documents proving that a person is dead, missing, incapable of civil acts: 01
photocopy;

c.3) In the case in Clause 3 Article 65 of the Law on Tax administration, which is amended in Clause
20 Article 1 of the Law No. 21/2012/QH13:

Documents enclosed with the tax enforcement dossier showing that all enforcement measures have
been taken (including the ultimate measure: revocation of the Certificate of Business Registration or
Certificate of Business registration or certificate of investment. If the Certificate of Business
Registration or Certificate of Business registration or certificate of investment cannot be revoked, it is
required to have a written certification of a competent authorities: 01 set of photocopies.

4. Procedures and time for debt cancellation:

a) The entitlement to debt cancellation is specified in Article 67 of the Law on Tax administration,
which is amended in Clause 22 Article 1 of the Law No. 21/2012/QH13;

b) Procedures:

b.1) the Director of the Customs Department shall verify the documents and requests for debt
cancellation, and send them to a competent authority as prescribed;

b.2) The Director of the General Department of Customs shall consider debt cancellation in the cases
within his/her competence or receive, verify the documents and requests for debt cancellation, and send
them to the Ministry of Finance in the cases within the competence of the Ministry of Finance, or
request the Ministry of Finance to send them to the Prime Minister in the cases within the competence
of the Prime Minister;

b.3) Presidents of the People’s Committee of the same province with the Customs Department to which
the enterprise owes tax debt shall consider debt cancellation in the case within his/her competence.

c) The time limit for processing applications for debt cancellation is specified in Article 68 of the Law
on Tax administration.

Section 6. Fulfillment of tax liability

Article 137. Fulfillment of tax liability upon exit

1. Any Vietnamese citizen that exits to residents overseas, Vietnamese citizen that resides overseas,
foreigner that owes tax, late payment interest, fines on exports or imports must fulfill his/her tax
liability before exiting from Vietnam.

2. The customs shall send written or electronic notification to the immigration authority of the tax
liability of individuals that still owe tax, late payment interest, fines on exports or imports. The
notification shall contain names of the persons that have not fulfilled their tax liability, their dates of
birth, nationalities, ID/passport numbers, and their supervisory customs authorities.

3. The immigration authority shall suspend every person who has not fulfilled his/her tax liability as
prescribed in Clause 1 of this Article from exit in accordance with Article 53 of the Law on Tax
administration and Clause 3 Article 40 of the Decree No. 83/2013/ND-CP, which is amended in Clause
10 Article 5 of Decree No. 12/2015/ND-CP.

Article 138. Fulfillment of tax liability upon dissolution, bankruptcy, and shutdown

1. The fulfillment of tax liability upon dissolution, bankruptcy, and shutdown shall comply with Article
54 of the Law on Tax administration, regulations of law on enterprises, cooperatives, and bankruptcy.
Responsibility to fulfill tax liability upon dissolution, bankruptcy, and shutdown:
a) Owners of private companies, owners of single-member limited liability companies, Chairpersons of
the Board of members, members of the Board of members, legal representatives of multi-member
limited liability company; the Boards of Directors joint-stock companies or enterprise liquidation
organizations are responsible for fulfillment of tax liability of enterprises upon their dissolution;

b) The cooperative dissolution council is responsible for fulfillment of tax liability of the cooperatives
upon its dissolution;

c) The asset management and liquidation council is responsible for fulfillment of the enterprise’s tax
liability in case of bankruptcy.

2. Responsibility to fulfill tax liability in case an enterprise is shut down without following procedures
for dissolution or bankruptcy:

a) When an enterprise whose tax liability is unfulfilled is shut down without following procedures for
dissolution or bankruptcy, its owner (if the enterprise is a private company), the President of the
Member assembly or owner (if the enterprise is a limited liability company), the President of the Board
of Directors (if the enterprise is a joint-stock company), or the head of management board (if the
enterprise is a cooperative) is responsible for paying the outstanding tax;

b) When a household or sole trader whose tax liability is unfulfilled shuts down the business, the owner
of the household or the sole trader is responsible for paying the outstanding tax;

c) When a artel whose tax liability is unfulfilled is shut down, the head of the artel is responsible for
paying the outstanding tax.

Article 139. Fulfillment of tax liability in case of restructuring

1. Before restructuring, the enterprise must fulfill its liability to pay tax on exports or imports.

2. If an enterprise whose tax liability is unfulfilled is restructured, it is required to have a document

identifying the tax liability of each enterprise established after the restructuring and every enterprise
established after the restructuring must make a written commitment with the customs authority to fulfill
such tax liability left by the restructured enterprise.

3. The tax authority must not issue TINs to enterprises established after restructuring if there is no
certification by customs authorities that such enterprises have fulfilled their liability as prescribed in
Clause 2 of this Article.

Article 140. Certification of fulfillment of tax liability

1. Any taxpayer or competent authority that wishes to have fulfillment of tax liability certified
(including amounts of tax, late payment interest, fines, other paid amounts, and/or the amount paid to
state budget) shall make a written request for certification of fulfillment of tax liability to the General
Department of Customs, which specifies:

a) The taxpayer’s name and TINs;

b) The contents that need certifying;

c) Documents proving the said contents (photocopies).

If the taxpayer wishes to have his/her fulfillment of tax liability certified, the written request must bear
the signature and seal of the taxpayer’s representative;

2. The customs authority shall inspect and certify the fulfillment of tax liability when receiving the
request.

If certification is rejected, explanation must be provided in writing.

If information about fulfillment of tax liability must be verified before certification, the customs
authority shall send a notification to the taxpayer of the reasons.

The result must be given to the taxpayer within 05 working days from the day on which sufficient
documents are received.

3. Within 15 days from the day on which the General Department of Customs issues a certification of
tax debt, the Customs Department shall inspect the enterprise’s tax debt according to accounting
records of export duty and import duty. If it is determined that the enterprise still owes outstanding tax
related to import and export activities, including the amount on the tax accounting system and the
amount that is not shown on the e-customs system, the General Department of Customs must be
promptly notified in order to confirm the enterprise’s tax status. If Customs Department does not send a
notification to the General Department of Customs by the said deadline, the Customs Department shall
be responsible for the enterprise’s debts.

4. In case an enterprise requests certification of fulfillment of its tax liability serving the process of
dissolution, shutdown, TIN closing, the enterprise must fully pay tax and other amounts payable to
state budget related to export and import activities before receiving goods from the day on which the
General Department of Customs issues the certification of tax debt if the enterprise registers to follow
customs procedures at a Customs Department.

5. The certification of tax debt issued by the General Department of Customs is effective for 30 days
from the day on which it is signed. The enterprise must make a commitment that there is no
outstanding tax or amounts payable to state budget related to export and import activities up to the day
on which the document is signed, and take legal responsibility for such commitment.

Chapter VIII

POST-CLEARANCE INSPECTION

Article 141. Collection of information and verification serving post-clearance inspection

1. Collection of information
The customs authority is entitled to request declarants, state authorities, and entities related to exports
or imports to provide information serving post-clearance inspection as prescribed in Article 95 and
Article 96 of the Law on Customs, Article 107 and Article 108 of Decree No. 08/2015/ND-CP.

2. Verification serving post-clearance inspection

a) Where necessary, the Director of the General Department of Customs, the Director of Post-clearance
Inspection Department, the Director of Customs Department, or the Director of Sub-department of
Post-clearance Inspection, the Director of Sub-department of Customs may carry out verification at
state authorities and relevant entities to clarify the suspected, irrational issues, or signs of violations of
law found in the customs dossiers;

b) During the inspection at the declarant’s premises, if verification is urgent, the chief of the
inspectorate may carry out verification as prescribed in Point a of this Clause;

c) A written request for verification may be sent or a person may be appointed to do the verification
under a letter of introduction. The verification result shall be recorded in writing.

Article 142. Post-clearance inspection at customs authorities

1. Subjects and scope of inspection

The subjects and scope of post-clearance inspection at the customs authority are specified Article 79 of
the Law on Customs.

2. Entitlements to decide inspection

a) The Director of the Sub-department of Customs is entitled to issue a decision on inspection of

customs dossiers that have been granted customs clearance within 60 days from the customs clearance
date as prescribed in Clause 1 Article 78 of the Law on Customs (except for the shipments that
underwent physical inspection before customs clearance) and the cases mentioned in Point a.2 and
Point b.2 Clause 2 Article 25 of this Circular;

b) The Director of the Customs Department is entitled to issue a decision on inspection of customs
dossiers prescribed in Clause 1 and Clause 2 Article 78 of the Law on Customs (except for the dossiers
that have been inspected as prescribed in Point a of this Clause), including the cases mentioned in Point
g.2 Clause 3 Article 25 of this Circular on the basis of risk management;

c) The decision on post-clearance inspection at the customs authority shall be made using form No.
01/2015-KTSTQ in Appendix VIII enclosed herewith.

3. Inspection contents

a) The declarant must present the sale contract or an equivalent document, commercial invoice,
transport documents, insurance documents, C/Os, payment documents, documents, technical
documents of exports or imports related to the inspected dossier, and provide explanation for relevant
contents; appoint an authorized representative to work with the customs authority under the inspection
decision;
b) The inspection shall be recorded in writing. The inspection record shall be kept together with the
supporting documents provided by the declarant.

4. Handling inspection result

a) If the information, documents, explanation provided by the declarant prove that the declaration is
legitimate, the customs authority shall accept the declaration;

b) In any of the following cases, the customs authority shall not accept the declarant’s declaration, issue
a tax decision and impose penalties for administrative violations (if any):

b.1) The declarant does not provide sufficient information or documents as prescribed in Clause 3 of
this Article or fails to explain or prove that the declaration is true;

b.2) The declaration is untrue, insufficient, or inaccurate in terms of information on the customs
declaration, the declaration of value, the factors related to determination of tax payable, policies on
management of exports and imports, the factors that affect the value determination methods,
adjustments, special relationships, conditions and procedures for applying value determination
methods;

b.3) The documents provided by the declarant for the customs authority are not legitimate;

b.4) There is consistency among the documents in the customs dossier or between documents in the
customs dossier and documents provided for the customs authority.

c) If the declarant does not go to the customs authority or does not provide documents as prescribed in
Clause 3 of this Article at the request of the customs authority, the customs authority shall take actions
according to the result of inspection of existing documents and data, update information on the
database system of the General Department of Customs in order to take inspect the next shipments and
customs dossiers of the declarant.

If there is no sufficient basis for concluding the accuracy and legitimacy of customs dossier, a
competent customs authority shall be requested to carry out a post-clearance inspection at the
declarant’s premises as prescribed in Article 143 of this Circular on the basis of risk management
principles within 45 days from the inspection date written on the decision on inspection at the customs
authority.

If the basis for concluding is sufficient, the Director of the Sub-department of Customs, the Director of
the Sub-department of Post-Clearance Inspection, the Director of the Customs Department shall issue
decisions on tax imposition and administrative penalties (if any).

5. Notification of inspection result:

Based on documents, data, information, explanation provided by the declarant and the inspection result,
within 05 working days from the end of the inspection according to the decision on inspection, the
person who signs the decision on inspection shall issue a notification of inspection result (form No.
06/2015-KTSTQ in Appendix VIII enclosed herewith) and send it to the declarant.
The decision on inspection and notification of inspection result shall be updated on the information
system serving post-clearance inspection within 01 day from the day on which they are signed.

Article 143. Post-clearance inspection at the declarant’s premises

1. The cases of inspection are specified in Article 78 of the Law on Customs.

2. The Director of the General Department of Customs shall issue annual post-clearance inspection
plans.

3. Inspection procedures

a) In the cases of inspection prescribed in Clause 2 and Clause 3 Article 78 of the Law on Customs, an
inspection decision (form No. 01/2015-KTSTQ in Appendix VIII enclosed herewith) shall be sent
directly, by registered mail, or fax to the declarant within 03 working days from the day on which it is
signed and at least 05 working days before the inspection date;

In case of inspection because of suspected violations prescribed in Clause 1 Article 78 of the Law on
Customs, the inspection shall be carried out as soon as the decision on inspection is given to declarant
during working hours) instead of prior notice;

In case of collection of info serving post-clearance inspection, the customs authority shall request the
declarant to provide information using form No. 02/2015-KTSTQ in Appendix VIII enclosed herewith.

In case the decision on post-clearance inspection is adjusted, form No. 03/2015-KTSTQ in Appendix
VIII enclosed herewith shall be used.

In case the extension of post-clearance inspection duration, form No. 04/2015-KTSTQ in Appendix
VIII enclosed herewith shall be used.

In case of cancellation of the decision on post-clearance inspection, form No. 07/2015-KTSTQ in

Appendix VIII enclosed herewith shall be used.

b) The customs authority shall carry out the inspection on the date written on the decision on post-
clearance inspection, except for force majeure events.

The declarant must comply with the decision on post-clearance inspection, appoint competent persons
to work with the customs authority. The failure to comply with the decision on post-clearance
inspection is considered a customs offense.

b.1) Announcement of the decision on post-clearance inspection:

The contents are specified in form No. 09/2015-KTSTQ in Appendix VIII enclosed herewith;

b.2) Scope of inspection, the inspectorate shall carry out the inspection within the scope written on the
decision on post-clearance inspection. If the scope of inspection must be expanded, a competent
authority shall be requested to make decision;
b.3) Inspection contents:

The declarant shall provide, present documents and exports or imports as prescribed in Point b Clause 3
Article 80 of the Law on Customs, appoint competent persons to directly work with the inspectorate
according to the decision on post-clearance inspection and at the request of the chief of the
inspectorate.

The inspectorate shall carry out the inspection in accordance with the decision on post-clearance
inspection, the demands of each inspection (such as inspecting the customs dossier, compare the
declaration with accounting records, other documents, data related to the goods, carrying out physical
inspection of goods if necessary and possible).

The inspection shall be recorded using form no. 08/2015-KTSTQ in Appendix VIII of this Circular,
which is enclosed with supporting documents provided by the declarant.

4. Handling inspection result:

a) If the information, documents, explanation provided by the declarant prove that the declaration is
legitimate, the customs authority shall accept the customs dossier;

b) In any of the following cases, the customs authority shall not accept the declarant’s declaration, issue
a tax decision and impose penalties for administrative violations (if any):

b.1) The declarant does not provide sufficient documents at the request of the customs authority or
inspectorate, or fails to explain or prove that the declaration is true, or fails to explain the irrationalities
in the declaration that is found by the customs authority;

b.2) The declaration is untrue, insufficient, or inaccurate in terms of information on the customs
declaration, the declaration of value, the factors that affect the value determination methods, special
relationships, conditions and procedures for applying value determination methods, the factors related
to determination of tax payable, policies on management of exports and imports, adjustments;

b.3) The documents provided by the declarant for the customs authority are not legitimate;

b.4) There is consistency among the documents in the customs dossier, between the customs dossier
submitted to the customs authority and the documents retained by the declarant, between the customs
dossier and accounting records; between the customs dossier, accounting records and relevant
documents.

c) If the declarant fails to comply with the decision on post-clearance inspection, fails to provide
documents or explanation at the request of the customs authority, the customs authority shall consider
issuing a tax decision and imposing administrative penalties as prescribed by law; update information
on the risk management system in order to take appropriate measures to inspect the customs dossiers of
the next shipments of the declarant;

d) Inspection conclusion:
d.1) The draft conclusion must be sent within 05 working days from the end of the inspection according
the decision on post-clearance inspection. The conclusion shall be given based the contents, scope, and
result of inspection written on the inspection record. The issuer of the decision on post-clearance
inspection shall draft and send the conclusion to the declarant (by email, by tax, by post, or directly)

d.2) The declarant must provide explanation (whether in writing or directly) with regard to the draft
contract for the person that signs the decision on post-clearance inspection within 05 working days
from the deadline for sending the draft conclusion;

d.3) Within 05 working days from the deadline for providing explanation, the issuer of the decision on
inspection shall:

d.3.1) Consider the declarant’s explanation and/or the result of discussion with the declarant’
representative to clarify the issue and sign the conclusion;

d.3.2) Sign the conclusion:

the Director of the General Department of Customs, the Director of Post-clearance Inspection
Department, the Director of Customs Department, or the Director of Sub-department of Post-clearance
Inspection shall sign the inspection conclusion (form No. 05/2015-KTSTQ in Appendix VIII enclosed
herewith), specifying the legal basis, the inspection scope, inspection contents, inspection result, and
proposed solutions (if any).

dd) If professional opinions are necessary for making the conclusion, the conclusion shall be signed
within 15 days from the day on which opinions are provided by competent agencies. Professional
opinions must be provided in writing within 30 days from the receipt of the request from the customs
authority;

e) Updating inspection information:

The decision on inspection and notification of inspection result shall be updated on the information
system serving post-clearance inspection within 01 day from the day on which they are signed. The
violations and assessments of declarants shall be updated on the e-customs system in order to take
appropriate risk management measures.

Article 144. Organizing a post-clearance inspection

1. The Director of the General Department of Customs shall direct the organization of post-clearance
inspections nationwide, sign decisions on post-clearance inspection, and handle inspection results in the
cases prescribed in Clause 2 Article 98 of Decree No. 08/2015/ND-CP:

a) Inspection of prioritized enterprises recognized by the Director of the General Department of

Customs;

b) Inspection of enterprises executing projects of national importance;

c) The corporations, general companies that have facilities for manufacturing goods for export or
multiple export, import branches in multiple provinces.
2. The Director of the Post-customs Clearance Inspection Department has responsibilities to:

a) Provide consultancy on organization of post-clearance inspection, provide training for post-clearance

inspection techniques nationwide; organize post-clearance inspection, instruct and manage
inspectorates;

b) Sign decisions on post-clearance inspection and organize implementation of such decisions, handle
inspection results, sign decisions on tax imposition as prescribed in Clause 1 and Clause 2 Article 78 of
the Law on Customs and in case of inspection according to a plan approved by the Director of the
General Department of Customs, except for the cases prescribed in Clause 1 of this Article;

c) Sign decisions on post-clearance inspection and organize inspection thereof as authorized; handle
inspection results in accordance with Article 100 of Decree No. 08/2015/ND-CP, send reports to the
Director of the General Department of Customs of cases of tax imposition and the cases prescribed in
Clause 1 of this Article as authorized by the Director of the General Department of Customs;

d) Impose administrative penalties for customs offenses as prescribed by regulations of law on

penalties for administrative violations.

3. Directors of Customs Departments shall organize and manage post-clearance inspections within their
provinces; organize post-clearance inspections or assign Directors of Sub-departments of Post-
Clearance Inspection to do so; organize and manage inspectorates.

Send reports to the Director of the General Department of Customs of the cases in which post-clearance
inspection is carried out at the declarant’s premises outside their province.

4. The Director of Sub-department of Post-Clearance Inspection has the responsibilities to:

a) Sign decisions on post-clearance inspection and organize inspection thereof; handle inspection
results in accordance with Article 100 of Decree No. 08/2015/ND-CP as authorized by the Director of
the Customs Department;

b) Impose administrative penalties for customs offenses as prescribed by regulations of law on

penalties for administrative violations;

c) Provide consultancy and instructions on post-clearance inspection within the province. Update
information and receive reports on post-clearance inspections carried out by Sub-departments of
Customs, and send reports to the Director of the Customs Department of the Post-clearance Inspection
Department in order to ensure uniformity, effectiveness, and avoid repetition;

d) Update information, documents about post-clearance inspection, results thereof, and request such
results as prescribed by the General Department of Customs.

5. The Director of Sub-department of Customs has the responsibilities to:

a) Sign decisions on post-clearance inspection and handle results thereof in the cases prescribed in
Point a Clause 2 Article 142 of this Circular;
Organize post-clearance inspections as assigned by the Director of the Customs Department;

b) Impose administrative penalties for customs offenses as prescribed by regulations of law on

penalties for administrative violations;

c) Update information, documents, results post-clearance inspection, and report such results as
prescribed by the General Department of Customs.

Article 145. Responsibility to settle complaints about post-clearance inspection

1. The person in charge of complaint settlement must ensure objectivity and must not assign the unit
that issued the decision being complained to settle the complaint.

2. Responsibilities of complaint settlement units:

a) The Director of the Sub-department of Post-Clearance Inspection, the Director of the Sub-
department of Customs shall carry out the first settlement of complaints against administrative
decisions issued by the Director of the Sub-department of Post-Clearance Inspection or the Director of
the Sub-department of Customs.

b) The Director of the Customs Department shall:

b.1) Carry out the first settlement of the complaints against administrative decisions issued by the
Director of the Customs Department;

b.2) Carry out the second settlement of the complaints against administrative decisions issued by the
Director of the Sub-department of Post-Clearance Inspection or the Director of the Sub-department of
Customs.

c) The Director of the Post-clearance Inspection Department shall carry out the first settlement of
complaints against administrative decisions issued by the Director of the Post-clearance Inspection
Department.

d) The Director of the General Department of Customs:

d.1) Carry out the first settlement of the complaints against administrative decisions issued by the
Director of the General Department of Customs; The inspection unit of the General Department of
Customs shall advise the Director of the General Department of Customs settling complaints;

d.2) Carry out the second settlement of the complaints against administrative decisions issued by the
Director of the Customs Department; The Director of the Post-customs Clearance Inspection
Department shall advise the Director of the General Department of Customs settling complaints;

d.3) Carry out the second settlement of complaints against administrative decisions issued by the
Director of the Post-clearance Inspection Department. The inspection unit of the General Department
of Customs shall advise the Director of the General Department of Customs settling complaints.
e) The Minister of Finance shall carry out the second settlement of complaints against administrative
decisions issued by the Director of the General Department of Customs. The inspectorate of the
Ministry of Finance shall advise the Minister of Finance settling complaints.

Chapter IX

IMPLEMENTATION

Article 146. Set forms provided in the Law on Customs and Decree No. 08/2015/ND-CP

The following forms are provided by the Ministry of Finance in Appendix IX in accordance with the
Law on Customs and Decree No. 08/2015/ND-CP:

1. Form No. 01: List of goods transited without passing the mainland territory.

2. Form No. 02: List of temporarily imported/export containers/flex tanks.

3. Form No. 03: Application for establishment of a bonded warehouse, container freight station, ICD,
off-airport cargo terminal, customs place outside the checkpoint area, or concentrated inspection site.

4. Form no. 04: Quarterly report on use of materials received and dispatched from the tax-suspension
warehouse.

5. Form no. 05: Annual report on use of materials received and dispatched from the tax-suspension
warehouse.

Article 147. Transition

1. With regard to processing contracts that have been notified to the customs authority and customs
declarations of goods imported for manufacturing of products for export registered before the effective
date of this Circular but statements are yet to be made, the statements shall be made in accordance with
this Circular.

With regard to EPEs required to submit quarterly reports, the report of the first quarter of 2015 may be
skipped. Statements shall be made and submitted in accordance with this Circular.

2. With regard to goods sent to bonded warehouses and CFS before the effective dates of the Law on
Customs No. 54/2014/QH13, Decree No. 08/2015/ND-CP, and this Circular, the time limit, procedures
for dispatching goods from bonded warehouses and CFS shall comply with the said documents.

Article 148. Responsibility for implementation

1. The Director of the General Department of Customs shall instruct customs authorities to uniformly
implement this Circular in order to facilitate export, import, and customs control.

2. Customs authorities shall carry out customs procedures; customs supervision and inspection, export
duty, import duty, and tax administration of exports or imports in accordance with this Circular.
Customs authorities, declarants, and taxpayers must report every difficulty that arise during the
implementation of this Circular to the Ministry of Finance (General Department of Customs) for
instructions on a case-by-case basis.

Article 149. Effect

1. This Circular takes effect on April 01, 2015.

Point dd.2 Clause 1, Point dd Clause 4 Article 42, Clause 4, Clause 7, and Clause 8 Article 133, and
Article 135 of this Circular shall come into force on the effective date of the Law No. 71/2014/QH13
on amendments to tax laws (January 01, 2015).

Article 133 of this Circular shall apply to determination of late payment interest on customs
declarations registered before January 01, 2015 tax on which is paid from January 01, 2015.

2. The following documents are annulled:

a) Circular No. 94/2014/TT-BTC dated July 17, 2014 on customs procedures, customs supervision and
inspection of some types of goods temporarily imported for re-export, goods transited, and goods sent
to bonded warehouses; settlement of refused shipments;

b) Circular No. 22/2014/TT-BTC dated February 14, 2014 of the Ministry of Finance on electronic
customs procedures applied to commercial exports and imports;

c) Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs
procedures; customs supervision and inspection; export duty, import duty, and tax administration of
exports or imports;

d) Circular No. 196/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on electronic
customs procedures on commercial exports and imports;

dd) Circular No. 186/2012/TT-BTC dated November 02, 2012 providing templates of declarations of
transited goods and appendices thereof; printing, management, use of declarations of transited goods
and appendices;

e) Circular No. 183/2012/TT-BTC dated October 25, 2012 of the Ministry of Finance providing
templates of declarations of goods received and dispatched from bonded warehouses and appendices
thereof;

g) Circular No. 15/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance providing
templates of declarations of exports or imports;

h) Circular No. 190/2011/TT-BTC dated December 20, 2011 of the Ministry of Finance providing
templates of declarations of non-trading exports and imports, appendices thereof; printing,
management, use of declarations of non-trading exports and imports and appendices thereof;

i) Circular No. 45/2011/TT-BTC dated May 19, 2011 of customs procedures applied international
multimodal transport of goods;
k) Circular No. 45/2007/TT-BTC dated May 07, 2007 of the Ministry of Finance providing instructions
on special preferential import duty;

l) Circular No. 13/2014/TT-BTC dated January 14, 2014 of the Ministry of Finance on customs
procedures applied to goods processed under contracts with foreign parties;

m) Circular No. 175/2013/TT-BTC dated November 29, 2013 of the Ministry of Finance on application
of risk management to customs activities;

n) Circular No. 237/2009/TT-BTC dated December 18, 2009 of the Ministry of Finance providing
guidelines for import duty and VAT on materials and machinery imported under processing contracts
or for manufacturing of domestic exports that are damaged or loss because of force majeure events
such as natural disasters, conflagration, accidents;

And guidelines for customs procedures, customs supervision and inspection, export duty, import duty,
and tax administration of exports or imports provided by the Ministry of Finance that contravene this
Circular.

3. Where the documents cited in this Circular are revised or replaced, the newest one shall apply./.

PP MINISTER
DEPUTY MINISTER

Do Hoang Anh Tuan

APPENDIX I
REGISTRATION FOR CONNECTION WITH THE SYSTEM (FOR DECLARANT)
(Enclosed with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance)
I. Procedures for registration for connection with the System
1. Any entity that wishes to connect to the System (hereinafter referred to as “user”) please visit
ttps://www.customs.gov.vn and enter information mentioned in Appendix 1A (for organizations
having TINs) or Appendix 1B (for individuals having TINs) or Appendix 1C (for users without TINs).
2. Within 01 working day, the customs authority shall check information provided by users and reply
via the customs information portal:
a) If registered information is not sufficient or not conformable, the customs authority shall send the
user a request for adjustment or addition of information;
b) If registered information is sufficient and conformable, the customs authority shall send the user
information about the user’s account and connection to the System;
c) If the registered information is rejected, the customs authority shall send an explanation.
3. After receiving a response from the customs authority, the user shall:
a) Adjust or provide additional information if requested by the customs authority;
b) Log in on the customs information portal to check the successful registration and change the
password if registered information is accepted by the customs authority.
II. Procedures for adjustment and/or addition of registered information
1. The user logs in, change/add information, and send it to the customs authority.
2. The customs authority checks adjusted/additional information and send a response as prescribed in
Point 2 Section I of this Appendix.
III. Procedures for cancellation of registered information
1. To cancelled information registered on the System, the use has to log in on the customs information
portal, select “request for cancellation of registered information”, and send such request to the customs
authority.
2. The customs authority shall check the request and send a response to the user via the customs
information portal.

Appendix 1A
INFORMATION OF ORGANIZATIONS HAVING TINS
No. Information Compulsory List Repeated
I General information General information General information General
information
1 Representative’s name x
2 Address x
3 MST x
4 Business lines x x
5 User code x
II Declarant’s informationDeclarant’s informationDeclarant’s
informationDeclarant’s information
1 User code x x
1 Full name x x
2 ID/passport number x x
3 Customs declaration certification x
number
4 Email x x
5 Business lines x x x
III Digital signatureDigital signatureDigital signatureDigital signature
1 Serial number x
2 Digital certificate service provider x x
3 Digital certificate recipient x
4 Effective date x
5 Expiration date x
6 Public key x

Appendix 1B
INFORMATION OF INDIVIDUALS HAVING TINS
No. Information Compulsory List Repeated
I Declarant’s informationDeclarant’s informationDeclarant’s informationDeclarant’s
information
1 Declarant’s full name x
2 Declarant’s address x
3 Declarant’s TIN x
4 ID/passport number x
5 Phone number x
6 Declarant’s email x
7 Note
II Digital signatureDigital signatureDigital signatureDigital signature
1 Serial number x
2 Digital certificate service provider x x
3 Digital certificate recipient x
4 Effective date x
5 Expiration date x
6 Public key x

Appendix 1C
INFORMATION OF USERS WITHOUT TINS
 No. Information Compulsory List Repeated
I Declarant’s informationDeclarant’s informationDeclarant’s informationDeclarant’s
information
1 Declarant’s full name x
2 Declarant’s address x
3 User code (issued by customs authority) x
4 ID/passport number x
5 Phone number x
6 Declarant’s email x
7 Note
II Digital signatureDigital signatureDigital signatureDigital signature
1 Serial number x
2 Digital certificate service provider x x
3 Digital certificate recipient x
4 Effective date x
5 Expiration date x
6 Public key x
(Users without TINS will use user code issued by customs authority)

ANNEX II

DATA FIELD RELATING ONLINE CUSTOMS PROCEDURES WITH RESPECT TO EXPORT

AND IMPORT GOODS
(Attached to Circular No. 38/2015/TT-BTC dated March 25, 2015 of Ministry of Finance)

1. List of declaration forms

No. Forms
1 Online customs declaration form for import goods
2 Online customs declaration form for export goods
3 Schedule of final invoices
4 Information to be registered in List of tax exemption
5 Information in Declaration of goods transport
6 Post-clearance declaration
7 Declaration of transport of goods for storage
8 Declaration of release of good
9 Declaration of transport of goods to inspection location
2. Data fields

Code
No. Data fields Description and/or remarks
schedule
Form Online import declaration Complete when register information of
1 form imported goods in advance.
1.1 Declaration No. Will be automatically provided, input is not
required.

Remarks: customs authorities and other

relevant agencies shall utilize the first 11
digits in a declaration number. The 12th digit
only displays the number of supplementary
declarations.
1.2 First declaration No. Box 1: Input only when a shipment contains
more than 50 product lines or cases in which
a separate declaration must be made. In put
as follows:

(1) With respect to the first declaration: input

“F”;

(2) Input number of the first declaration from

the 2nd, 3rd declarations and so forth

Box 2: Input the ordinal number of the

declaration per total number of declarations
of the shipment.

Box 3: Input the total number of declarations

of the shipment.
1.3 Corresponding declaration of Input this field only if:
temporary import –
temporary export No. (1) A shipment for temporary export is re-
imported, if so, input number of
corresponding declaration of temporary
export.
 (2) A shipment for temporary import is
imported and repurposed for domestic
consumption, input number of corresponding
declaration of temporary import.

(3) Both of the declaration of temporary

import and the declaration of re-export are
made by the same individual.

(4) The initial declaration is still valid (within

the permissible period to be stored in
Vietnam).
1.4 Code of import/export type Based on import documents and purposes,
importers shall choose one import type
following instructions of General Department
of Customs. X

Consult schedules for codes of import/export

type on website www.customs.gov.vn
1.5 Code of classifcation of If the goods fall into any of categories below,
goods input following codes:

“A”: Gifts or presents

“B”: National security and defense goods

“C”: Emergency relief goods

“D”: Natural disaster and disease prevention

goods

“E”: Humanitarian aids/Non-returnable aids

“F”: Postal or premium delivery goods

“G”: Movable assets

“H”: Goods used for means of transport

serving entry and exit

“I”: Diplomatic goods

“J”: Goods of other category specified by

Government
 “K”: Goods requiring special preservation

Remarks: “J” code shall only be used when

specified by separate documents of the
Government. Do not choose this code for
regular goods.
1.6 Code of means of Based on means of transportation to choose
transportation one of following codes:

“1”: Airway

“2”: Seaway (containers)

“3”: Seaway (bulk cargo, liquid cargo, etc.)

“4”: Road (trucks)

“5”: Railway

“6”: Inland waterway

“9”: Other

Remarks:

- Choose a code corresponding to how the

goods are imported to border checkpoints
with respect to goods stored in same
containers in CFS warehouses. E.g. choose
“3” for goods transported via inland
waterways.

- Cases of using the “9” code:

1. Transport of import goods by means other

than those specified from code “1” to code
“6”. E.g. pipelines, cables, etc.

2. On-spot import; goods transported to

bonded warehouse

- In case carry-on luggage makes entry by

airway or inland waterway, input “1” or “3”
based on the route, respectively.
1.7 Consigner/consignee Based on the nature of the trade, choose any
classification
 of following codes:

“1”: Persons to persons

“2”: Organizations/companies to persons

“3”: Persons to organizations/companies

“4”: Organizations/companies to
organizations/companies

“5”: Other
1.8 Customs authority (1) Input the code of the customs department
where the customs declaration is produced as
per the law.

Should the field be left empty, the system

shall automatically fill in with the code of the X
customs department where the goods are
stored and waiting for customs clearance. (2)
Consult the schedule for “Codes of Customs
departments-Procedure teams” on the
website: www.customs.gov.vn
1.9 Code of declaration (1) Input the code of the Procedure teams
processing entity who will process the declaration

(2) Should the field be left empty, the system

shall automatically determine the code of the
Procedure teams who will process the X
declaration based on HS codes.

(3) Consult the schedule for “Codes of

Customs departments-Procedure teams” on
the website: www.customs.gov.vn
1.10 Re-export date In case of a temporary import declaration,
based on regulations and law on period of
temporary import goods permissible to be
stored in Vietnam, input the temporary
import expiry date using dd/mm/yyyy
format.
1.11 Date of declaration Input the date on which the IDC is conducted
(estimated) using dd/mm/yyyy format.

Should the field be left empty, the system

shall automatically choose the date on which
 this activity is performed.
1.12 Code of importer Input the TIN of the importer.

Remarks:

- In case the importer has registered for

VNACCS and performed IDA, the system
shall automatically extract the code of
importer.

- In case a foreign goods owner hires a

bonded warehouse, the code of importer shall
be the code of the owner of the bonded
warehouse or the code of the customs
brokerage agent.
1.13 Name of importer Input name of the importer.

Remarks:

- In case a foreign goods owner hires a

bonded warehouse, the name of importer
shall be the name of the owner of the bonded
warehouse or the name of the customs
brokerage agent.

- In case the importer has registered for

VNACCS or inputted the “code of importer”,
the system shall automatically extract the
name of importer.
1.14 Postal code Input postal code of the importer (if any)
1.15 Address of importer (1) Input address of the importer, no input
should the system automatically displays an
address.

(2) In case the system displays an incorrect

address of the importer, input the correct
address.

(3) No input in case the importer has

registered for VNACCS and performed IDA.
1.16 Phone number of importer (1) Input phone number of the importer
(without using hyphens).

No input should the system displays

 automatically.

(2) In case the system displays an incorrect

phone number of the importer, input the
correct phone number.

(3) No input in case the importer has

registered for VNACCS and performed IDA.
1.17 Code of trustor Input the TIN of the trustor.
1.18 Name of import trustor Input name of the import trustor
1.19 Code of exporter Input code of the exporter or code of the
foreign goods owner in case of store in
bonded warehouses (if any).
1.20 Name of exporter (1) Input name of the exporter or name of the
foreign goods owner in case of store in
bonded warehouses (if not yet registered in
the system).

(2) In case an exporter already registered, the

system shall automatically extract the name.

Remarks:

- Input name of the exporter (the seller)

according to the contracts for sale and
purchase of import goods (even when trading
via a third party);

- In case the contracts dictate the goods to be

received in Vietnam (on-spot import), the
name of the exporter shall be name of the
foreign buyer; specify the person assigned for
delivery (in Vietnam) in the field of name of
export trustor;

- Abbreviations and shortened form of name

of exporter is acceptable.
1.21 Postal code of exporter Input postal code of the exporter (if any)
1.22 Address Box 1: Input road name and address/mailbox
number (P.O.BOX). Manual input is only
required if the system does not input.

Input correct road name and address/mailbox

number if such information is incorrectly
 displayd by the system.

Box 2: Continue to input road name and

address/mailbox number (P.O.BOX).

Box 3: Input city. Manual input is only

required if the system does not input.

Input the correct city if the system incorrectly

displays one.

Box 4: Input country Manual input is only

required if the system does not input.

Input the correct country if the system

incorrectly displays one.
1.23 Code of country (1) Input the code of the country of the
importer expressed by 02 symbols according
to the UN LOCODE schedule (consult the
"Code of country schedule on the website:
www.customs.gov.vn) X

(2) Input is not required in case the

exporting country cannot be identified or not
specified in the UN LOCODE schedule.
1.24 Name of export trustor Input name of the export trustor (if any)

In case of on-spot import as designated by

the foreign exporter, input name of the
authorized shipper in Vietnam.
1.25 Code of customs agent (1) In case the customs agent performs the
IDA and subsequent operations, input is not
required.

(2) In case a declarant performing the IDA is

different from a declarant perform the IDC,
input user code of the latter.
1.26 Bill of lading No. (B/L No., (1) Input bill of lading number including
AWB No., etc.) number, letters and special symbols (if any)
(B/L No, AWB No., railway bill of lading
No.).

Remarks:

- Input number of the bill of lading where the

 importer registers as the consignee.

By declaring the bill of lading, the consignee

is identified to be the importer.

- Up to 5 bills of lading can be inputted with

respect to the B/L and AWB.

- The AWB number must not exceed 20

symbols.

- In case the shipment includes more than 5

bills of lading, continue to declare remaining
bills of lading at the “Remarks” section.

- In case of carry-on luggage makes entry via

airway or seaway, input
“KHONGVANDON”.

(2) This field is not compulsory for other

means of transportation.
1.27 Quantity Box 1: Input total number of goods
containers (based on commercial invoices,
packing lists, bills of lading, etc.)

Remarks:

- No input of decimal places;

- Input “1” with respect to goods that are not

displayed in units (packages, containers, X
etc.).

Box 2: Input units

Example: CS: containers, BX: boxes, etc.

(Consult the “Code of package type”

schedule on the website:
www.customs.gov.vn)
1.28 Gross weight Box 1: Input gross weight of goods (based on X
commercial invoices, packing lists or
shipping documents)

Remarks:
 - In case the declarant chooses “1” in the
“Code of means of transportation”: may input
8 integer symbols and 1 decimal place. If the
gross weight exceeds 1 decimal place, input
correct gross weight in the “Remarks”
section.

- With respect to other means of

transportation: may input 6 integer symbols
and 3 decimal places.

- In case the gross weight code is expressed

in “LBR” (pound), the system will
automatically convert to KGM (kilogram).

- This box is not required in case the

declarant chooses “9” in the “Code of means
of transportation”.

Box 2: Input the gross weight unit according

to the UN/ECE standards

E.g.

KGM: kilogram

TNE: tonne

LBR: pound

(Consult the “Code of unit” schedule on the

website: www.customs.gov.vn)

- In case input code of unit other than LBR,

extract the gross weight code.

- In case input “LBR” (pound), extract KGM.

1.29 Code of estimated storage Input code of storage when performing X
awaiting clearance import declaration.

(Consult the “Code of estimated storage for

goods awaiting customs clearance,
intermediate destinations for transport under
tax suspension, terminal destinations for
transport under tax suspension” schedule on
the website: www.customs.gov.vn)
 Example 1: Enterprise A performs customs
declaration in Customs Department of area I
of Hai Phong Port (code of the Customs
Department is 03CC), goods are currently
stored in Tan Cang Hai Phong warehouse
(according to the arrival notice), declare code
of Tan Cang Hai Phong warehouse
(03CCS03).

Example 2: Enterprise B performs customs

declarations in Bac Thang Long Customs
Department (code of the Customs
Department is 01NV), goods are currently
stored in Tan Thanh Lang Son warehouse for
imported gods (according to the arrival
notice), declare code of Tan Thanh
warehouse for imported goods (15E4G02).
1.30 Symbols and number Input symbols and number of the packaging
of the goods (displayed on the package,
containers, etc.).
1.31 Means of transportation Box 1: Input call sign in case of
seaway/inland waterway transportation. If
basic information of the ship has not been
registered in the system, input “9999”.

Box 2: Input name of the means of

transportation (based on transportation
documents: B/L, AWB, etc)

(1) Input name of the ship in case of

seaway/inland waterway transportation.

(2) Should the box be left empty, the system

shall automatically extract name of the ship
that has been registered in the system based
on the call sign inputted in box 1.

(3) In case of airway transportation: input

code of airline (2 symbols), flight number (4
symbols), slash (1 symbol), day/month (day:
2 symbols, month: 3 symbols that are
abbreviations of the months in English).

Example: AB0001/01JAN

(4) In case of transportation on road: Input

 truck number.

(5) In case of railway transportation: Input

train number.

(6) Input is not required in case the declarant

chooses “9” in the “Code of means of
transportation” and in case the system
automatically extracts name of the means of
transport.
1.32 Date of arrival Input the date on which the goods are
estimated to arrive at the border checkpoint
according to transportation documents or
arrival notice that the shipper delivers to the
consignee.
1.33 Locations for unloading Box 1: Input code of location for unloading: X

(1) Input code of port of discharge (airway,

seaway) according to the bill of lading (B/L,
AWB, etc.);

(2) Input code of station (railway);

(3) Input code of border checkpoint (road,

inland waterway);

(4) Input is compulsory unless the declarant

chooses “9” in the “Code of means of
transportation”.

(Consult the “Domestic port-ICD”, “Road

border checkpoints – railway station” and
“Domestic airports” schedules on the website
www.customs.gov.vn)

Box 2: Input name of the location for

unloading: the system shall automatically
extract name of the location for unloading
based on the code thereof. In case the code of
locations for unloading is not available, input
name of the location for unloading.

Remarks:

- In case of on-spot import: input name of

 warehouse of the importing company.

- Input is not required in case goods are

imported from free trade zones or bonded
warehouses.
1.34 Locations for loading Box 1: Input code of locations for loading
according to the UN LOCODE. (Consult the
“Foreign locations”, “Foreign airports”
schedules on the website
www.customs.gov.vn).

Remarks:

- In case the code is not specified in both

schedules above: input “Code of country (2
symbols) + “ZZZ”.

- In case of on-spot import: input “VNZZZ”.

Except for cases where goods are shipped
from free trade zones to bonded warehouses;
goods that are imported domestically from
bonded warehouses: input “ZZZZZ”.

Box 2: Input name of location for loading of

goods on means of transport:
X
Remarks:

- Input is not required in case the system

automatically assists.

- In case of railway transportation, input

name of station.

-In case of on-spot import, goods that are

imported from inland to bonded warehouses:
input name of warehouse of exporting
company.

- In case goods are shipped from free trade

zones to bonded warehouses: input name of
free trade zones.

- In case goods are imported domestically

from bonded warehouses: input name of
bonded warehouses.
1.35 Number of containers Input number of containers:

(1) The system shall automatically display

the number of containers should it has been
registered.

(2) In case goods are transported via airway,

any other means without using containers or
imported goods stored in the same containers
from the CFS warehouse, input is not
required.

(3) The customs declarants shall utilize the

HYS operation to declare list of containers
(number, symbols and seal number).

Remarks: the list of containers must be made

using Excel and following format of customs
authorities.
1.36 Code of inspection results In caset the customs declarants inspect the
goods before declaring, input one of the
following:

“A”: no irregularities

“B”: irregularity

“C”: requesting consultation with customs

authorities

Remarks: input “C” code if the customs

declarants request the customs authority to
perform physical inspection of the shipment.
1.37 Code of other legislative Input code of legislative documents X
documents prescribing management of imported goods
that are delcared such as: import permits,
quarantine results, food safety inspection
results, quality assurance results, etc.

(Consult code of legislative documents in

"Code of other legislative documents and
permit classification” schedule on the
website: www.customs.gov.vn)

Remarks:
 - With respect to goods placed under
management of professional regulatory
authorities, this field is compulsory.

- May input up to 5 codes (corresponding to

5 boxes) without repetition.
1.38 Import permit Input in following cases: goods requiring an
import permit and specialized inspection
before clearance; import goods listed under
the monitoring sheet; Tax-free investment
portfolio registered outside of the system;
List of integrated equipment; List of goods
that are imported in the form of disassembled
CBU and requiring multiple shipments; List
of materials and equipment imported for
service, construction and maintenance of
locomotives and carriages; Lsit of materials
and equipment imported for purpose of
serving leading mechanical engineering
manufacturing; Documents determining
value in advance, documents determining
code in advance and documents determining
origin. X

Box 1: Input classification code of import

permit.

(consult code of import permit in "Code of

other legislative documents and permit
classification” schedule on the website:
www.customs.gov.vn)

Box 2: Input import permit number or

number of documents notifying results of
specialized inspections or number of
monitoring sheet or documents determining
code/value/origin in advance (if any).

(may input up to 5 types of permits)

1.39 Classification of invoices Input one of the following classification of
invoices:

“A”: commercial invoice

“B”: Documents equivalent to commercial

 invoice or no commercial invoice

“D”: electronic invoice (in case registered for

e-invoice on VNACCS)

Remarks: In case of an invoice manifest is

produced using form No. 02/BKHĐ/GSQL
of Annex V, choose “B”
1.40 E-invoice receipt No. (1) If the Classification of invoices is “D”,
the e-invoice receipt number is compulsory.

(2) If the Classification of invoices is other

than “D”, this field cannot be inputted.
1.41 Invoice No. Input the number of the commercial invoices
or the number of documents equivalent to
commercial invoices or number of invoice
manifest.

In case of no commercial invoices, this field

is not required.

In case goods stored in bonded warehouses

are imported domestically in multiple
sessions, input the number of commercial
invoices published by the foreign seller when
domestically imports the goods.
1.42 Date of issue Input the date of issue of the commercial
invoices or the documents equivalent to
commercial invoices (dd/mm/yyyy)

In case of no commercial invoices, input the

date on which the IDA is performed.
1.43 Payment method Input one of the following code of payment
method:

“BIENMAU”: Informal cross-border trade

“DA”: Documents against acceptance

“CAD”: Cash against documents

“CANTRU”: Set-off, clearing

“CASH”: Cash
 “CHEQUE”: Cheque

“DP”: Documents against payment

“GV”: Funding

“H-D-H”: Barter

“H-T-N”: Goods for payment of debt

“HPH”: Bill of exchange

“KHONGTT”: No payment

“LC”: Letter of credit

“LDDT”: Joint-venture investment

“OA”: Open account

“TTR”: Telegraphic transfer (including both

“TT” and “TTr”)

“KC”: Other

Remarks: In case payments are made by

other methods, input “KC” while enter the
actual payment methods in the “Detail
declaration of value”.
1.44 Total invoice amount Box 1: Input code of invoice/documents X
equivalent to invoice classification:

“A”: Value of invoices for goods requiring

payment

“B”: Value of invoices for goods requiring

no payment (F.O.C/promotional goods)

“C”: Value of invoices for both goods

requiring payment and no payment

“D”: Other cases (including cases in which a

commercial invoice is not available)

Box 2: Input any of delivery conditions

according to Incoterms:
(1) CIF

(2) CIP

(3) FOB

(4) FCA

(5) FAS

(6) EXW

(7) C&F (CNF)

(8) CFR

(9) CPT

(10) DDP

(11) DAP

(12) DAT

(13) C&I

(14) DAF

(15) DDU

(16) DES

(17) DEQ

In case goods are imported under toll

manufacturing, the declarant uses an invoice
of a third party whose value conditions do
not match with delivery conditions under the
contract or in case of no commercial
invoices, specify the “Invoice price
conditions” as CIF.

Box 3: Input code of invoice currency using

UN/LOCODE standards

(Consult the schedule of currency on the

website: www.customs.gov.vn)
Box 4: Total invoice amount:

(1) Input total value on the invoice.

(2) In case the shipment includes multiple

invoices sharing the same bill of lading,
dossiers of shipment contain final invoice of
such invoices or documents equivalent to
invoices are produced following instructions,
input total value specified on the final
invoice and specify in details list of invoices
and documents equivalent thereto using HYS
operation before declaring.

(3) In case delivery conditions are CIF, CFR,

DDU, DDP, DAP, DAF, etc. while the total
value section of an invoice is separated into
sections including goods value under EXW
or FOB conditions, shipping costs, packaging
costs, etc; detail section of each product
specifies invoice price thereof under EXW or
FOB conditions (shipping costs, packaging
costs, etc. excluded), if shipping costs,
packaging costs, etc are distributed based on
value, specify as follows:

- Specify EXW or FOB in “Delivery

conditions” corresponding to the total invoice
amount (without any adjustment)

- Specify total amount in “Total invoice

amount” corresponding to EXW or FOB
conditions.

- Specify shipping costs in “Shipping costs”;

- Specify shipping costs and other

adjustments (if any) in the box for
adjustments;

- Specify delivery conditions in “detail

declaration of amount”;

- Specify total invoice amount corresponding

to EXW or FOB conditions in "Total amount
after distribution " (without any adjustment)

- Specify value of each product specified on

the invoice in “Invoice amount” of each
product (adjustments excluded)

(4) In case an enterprise in a free trade zone/a

bonded warehouse imports to a domestic
enterprise: If the delivery condition is E or F
category:

- Specify CIF in “Delivery conditions";

- Complete the “Total invoice amount” as

instructed in point (1).

(5) In case an invoice includes both goods

requiring payment and FOC/promotional
goods: Input Total invoice amount while
complete the Detail section as follows:

- With respect to goods requiring payment:

input regular fields as instructed (the system
still automatically assists distribution and
calculation of customs value);

- With respect to FOC/promotional goods:

input total invoice amount and specify which
product line is the FOC/promotional goods in
“Detail declaration of amount” field.

+ “Invoice amout” and “Invoice unit

price”: no input required;

+ “Tax value”: input calculated tax value of

the goods.

(6) In case all of the goods in a shipment are

FOC/promotional goods or goods without
commercial invoices:

- Input total shipping and insurance costs (if

any) of the shipment in “Total invoice
amount” box;

- “Invoice amount” and “Invoice unit price”:

no input required;

- “Tax value”: input calculated tax value of

the goods.
 Remarks: with respect to cases (5) and (6),
choose corresponding schedules in “Code of
import tariff schedules”. If the goods are
nontaxable, choose B30 while input 0% in
“Tax rate” and input corresponding code of
tax exemption/tax deduction/non-taxable.

(7) Up to 4 decimal places can be inputted if

the code of currency is any other than
[VND]. Decimal places cannot be inputted if
the code of currency is [VND].

Remarks:

- In case the total invoice amount exceeds

limit of the system, perform physical
declaration.

- In case of no commercial invoices and the

declarant does not input “Invoice No.”, this
field is not required.
1.45 Code of classification of Input any of following codes of classification
value declaration of value declaration:

“1”: Determine customs value using

transaction value of identical goods

“2”: Determine customs value using

transaction value of similar goods

“3”: Determine customs value using

deductive value

“4”: Determine customs value using

computed value

“6”: Using transaction value

“7”: Using transaction value in case special

relationships do not affect the transaction
value

“8”: Using transaction value whilst manually

distributing all modifcations, calculating
customs value and completing customs value
box of each product line
 “9”: Determine value using fall-back method

“T”: Determine value in special cases

Remarks:

- - In case multiple methods are adopted with

respect to a single shipment, declare a
representative code that is the code adopted
the most.

- - Codes “0”, “5” and “Z” are codes relating

to the total value declaration form thus
application thereof is not available until
specifically instructed.

- - The codes “6” and “7” shall only be used

in case the shipments are satisfactory to
application of transaction value.

- - The code “T” shall be applied with respect

to cases specified in Article 17 of Circular
No. 39/2015/TT-BTC and goods imported
for toll manufacturing for foreign
businesspersons.
1.46 Total amount declaration Box 1: Input is not required until further
form receipt No. notice

Box 2: Input is not required until further

notice

Box 3: Input is not required until further

notice
1.47 Shipping costs Box 1: Input any of following codes of
classification of shipping costs:

“A”: Specify when the transportation

documents already include total costs
applicable to all goods mentioned in the
documents.

“B”: Specify when:

- The invoice of the shipment includes both

goods requiring payment and
FOC/promotional goods;

- Shipping costs of goods requiring payment

and those of FOC/promotional goods are
separated on the transportation documents.

With respect to this code, only input shipping

costs applied to goods requiring payment
(box 3) to enable automatic distribution by
the system, with respect to FOC/promotional
goods, the declarant shall add up shipping
costs for calculation of customs value and
complete the customs value boxes of the
FOC/promotional goods.

“C”: Specify when the declaration dictates

import of some of the goods of the shipment
listed in the transportation documents.

“D”: Distribute shipping costs based on

volumetric weight ratio. With respect to this
code, the declarant must complete the value
declaration form to distribute all adjustments,
calculate customs value of each product and
use the customs value results on the amount
declaration form to complete corresponding
boxes on the declaration form of the
VNACCS system.

“E”: Specify when invoice amount of the

goods already includes shipping costs (e.g.
CIF, C&F, CIP) whilst actual costs exceed
those specifed on the invoice (due to
additional shipping costs as the ship arrives
at port of import: increased fuel price,
currency fluctuation, ship stagnation at ports,
etc.).

“F”: Specify when actual costs exceed initial

costs and only parts of the goods of the
shipment are imported.

Box 1: Input code of currency of the shipping

costs.

Box 3: Input the shipping costs:

(1) In case the code of currency is any other

 than “VND”, up to 4 decimal places can be
inputted.

(2) In case the code of currency is “VND”,

no decimal places can be inputted.

(3) In case the code of conditions of invoice

amount is “C&F” or “CIF” and actual
shipping costs exceed those on the invoice
for shipping costs, input the difference in
costs between the two (corresponding to code
“E” in box 2).

Remarks:

- In case of no commercial invoices and the

declarant does not input “Invoice No.”, this
field is not required.
1.48 Insurance premiums Box 1: Input any of following codes of
insurance classification:

“Input any of following codes of insurance

classification:

“A”: Insurance for particular average

“D”: No insurance

If the conditions of invoice price section has

been inputted as CIF, CIP/C&I, DDU, DDP,
DAP, DAF or DAT, input in this field is not
available.

Remarks: Code “B” refers to comprehensive

insurance and application thereof is not
available until further instruction.

Box 2: Input code of currency of insurance

premium in case the classification of
insurance is inputted as insurance for
particular average (code “A”).

Box 3: Input amount of insurance premium

in case the classification of insurance is
inputted as “A”.

(1) In case the code of currency is any other

 than “VND”, up to 4 decimal places can be
inputted.

(2) In case the code of currency is “VND”,

no decimal places can be inputted.

Box 4: Input is not required until further

notice

Remarks:

- In case of no commercial invoices and the

declarant does not input “Invoice No.”, this
field is not required.
1.49 Code and name of Box 1: Input codes corresponding to
adjustments following adjustments:

“A”: Commissions and broker commission

(AD).

“B”: Costs of packaging considered to

integrate with imported goods (AD).

“C”: Costs of packaging goods (AD).

“D”: Subsidies (AD).

“E”: Copyright fee, license fee (AD).

“P”: Payments that the importer must make

originating from revenues generated by
reselling, disposal or use of imported goods
(AD).

“Q”: Payments excluding prices listed on the

invoice that the buyer must make, including:
prepayment, advance payments and deposits
(AD).

“K”: Payments that the buyer must send to

the third party at request of the seller (AD).

“M”: Payments that are made by offsetting

debts (AD).

“U”: Expenditure on activities arising after

importing goods including expenditure on
construction, architecture, installation,
maintenance, technical assistance, technical
consultation, monitor and similar expenditure
(SB).

“V”: Additional transportation costs after the

goods are transported to the first port of entry
(SB).

“H”: Additional insurance premiums after the

goods are transported to the first port of entry
(SB).

“T”: Compulsory taxes, tariffs, fees and

charges that must be submitted in Vietnam
and are already included in purchase price of
the imported goods (SB).

“G”: Discounts (SB).

“S”: Incurred costs covered by the buyer

relating to marketing of imported goods
(SB).

“L”: Amount of interest corresponding to the

interest rate under the financial agreement of
the buyer and relating to the procurement of
imported goods (SB).

“N”: Other

Remarks:

- In case of quantity discounts, do not input

the code “G” in this field, instead,
specifically input whichever goods benefit
from the quantity discounts and discounted
amount/rate thereof in “Detail declaration of
amount”. Upon completion of import of the
whole shipment, proceed to consider discount
as specified in Circular No. 205.

Box 2: Input codes of classification of value

adjustment below in following cases:

“AD”: addition of adjustment value.

 “SB”: subtraction of adjustment value.

“IP”: Customs value is the invoice price.

“DP”: Input total customs value manually

calculated.

Box 3: Input code of currency of

adjustments.

Box 4: Input adjustment value corresponding

to name and classification code of adjustment
amount.

(1) Up to 4 decimal places can be inputted if

currency is any other than “VND”.

(2) Decimal places cannot be inputted if the

code of currency is “VND”.

Box 5: Input total adjustment amount after

distribution.

(1) In case the adjustments are distributed

among goods listed on 2 declarations or
more, insert in the total invoice amount of all
product lines distributed with adjustments on
all declarations.

(2) In case the adjustments are only

distributed to goods listed on one declaration,
completion of this box is not required.

(3) Up to 4 decimal places can be inputted.

(4) Value of the “Total adjustment amount

after distribution” column ≤ that of “Total
customs value after distribution”.

Remarks:

- In case of no commercial invoices and the

declarant does not input “Invoice No.”, this
field is not required.
1.50 Detail declaration of amount (1) Input bill of lading date using
DDMMYYYY#& format.
 (2) Input details of the amount declaration.

Example: commission equals 5% of the

invoice amount: calculate the commission,
type the corresponding adjustment value in
the box while specify “commission equals
5% of invoice price” in this box.

(3) Input remarks and notes regarding

declaration of amount.

(4) Follow instructions and complete the

“Total invoice amount” and related boxes.

(5) In case the declarant lacks information

and/or documents to determine the customs
value, the declarant shall request the customs
authority to determine the value serving as
the basis for goods release.

(6) In case the imported or exported goods do

not have official prices at the time of making
the declaration, the declarant shall declare
provisional values.

(7) Declare amount of discount (if any) yet

to be subtracted
1.51 Total customs value after (1) Input total invoice amount before any
distribution adjustment.

(2) Up to 4 decimal places can be inputted.

(3) In case a single invoice includes multiple

declarations, this field must be completed.

(4) Should this field be left empty, the system

shall automatically calculate value of this
field by adding up the invoice amount of all
product lines on the declarations.

(5) Value of the “Total adjustment amount

after distribution” column ≥ that of “Total
customs value after distribution”.

Remarks:

- In case of no commercial invoices and the

 declarant does not input “Invoice No.”, this
field is not required.
1.52 Taxpayer Input any of following codes:

“1”: the importer is the taxpayer

“2”: the customs broker is the taxpayer

1.53 Code of reasons for BP - In case of request for goods release on the
(release before permit) basis of a guarantee, the declarant shall input
any of following codes:

“A”: awaiting determination of goods code

“B”: awaiting determination of customs

value

“C”: Other cases

- In case of request for goods release on the

basis of tax submission, the declarant shall
request goods release at “Detail declaration
of amount” field
1.54 Code of tax payment Input code of bank issued by the State Bank
guarantor bank of Vietnam (consult the "Code of bank"
schedule on the website
www.customs.gov.vn), in case symbols and
number of a guarantee agreement have been
registered, the system shall examine
following information:

(1) The user of the guarantee limit must be

the importer or the guarantee limit must be
granted to the customs broker.

(2) This operation must be conducted within

effective period of the registered guarantee
limit.
1.55 Year of issue of guarantee Input year of issue of the guarantee
limit agreement. This field is compulsory if the
field “Code of tax payment guarantor bank”
has been inputted.
1.56 Symbols of guarantee Input symbols of guarantee agreement on
agreement guarantee certificate issued by the bank (up
to 10 symbols). This field is compulsory if
 the field “Code of tax payment guarantor
bank” has been inputted.
1.57 Guarantee agreement No. Input number of guarantee agreement on
guarantee certificate issued by the bank (up
to 10 symbols).

This field is compulsory if the field “Code of

tax payment guarantor bank” has been
inputted.
1.58 Code of tax submission Input one of codes below:
period
“A”: adoption of tax submission period due
to an individual guarantee.

“B”: adoption of tax submission period due

to a comprehensive guarantee.

“C”: adoption of tax submission period

without customs guarantee.

“D”: in case of immediate tax submission.

Remarks: Input “D” in case of additional

declaration for clearance permission after
adoption of temporary goods release
procedures.
1.59 Code of guarantor bank Input code of bank issued by the State Bank X
of Vietnam (consult the "Code of bank"
schedule on the website
www.customs.gov.vn), in case symbols and
number of a guarantee agreement have been
registered, the system shall examine
following information:

(1) The user of the guarantee agreement must

be the importer or the guarantee agreement
must be granted to the customs broker.

(2) This operation must be conducted within

effective period of the registered guarantee
agreement.

(3) In case of individual guarantee

agreement, the document must be used at the
Customs Department where it is registered.
 (4) With respect to cases other than (1), code
of person permissible to use the guarantee
agreement registered on database must match
code of person logging in and conducting this
operation.

(5) In case of registration of individual

guarantee agreement before producing a
declaration based on bill of lading No. and/or
invoice No., the bill of lading No. and/or
invoice No. must be included on database of
individual guarantee.

(6) Code of form registered on the database

of individual guarantee must match the
declared form.

(7) Estimated date of declaration registered

on database of individual guarantee
agreement must match the estimated date of
declaration registered with the customs
authority.

(8) In case of registration of individual

guarantee agreement after the system has
provided the declaration No., the declaration
No. registered on the database must match
the declaration No, provided by the system.
1.60 Year of guarantee issuance Input year of issue of guarantee agreement (4
symbols).

This field is compulsory if the field “Code of

guarantor bank” has been inputted.
1.61 Symbols of guarantee Input symbols of a guarantee agreement on a
agreement guarantee certificate issued by the bank (up
to 10 symbols).

This field is compulsory if the field “Code of

guarantor bank” has been inputted.
1.62 Guarantee agreement No. Input number of a guarantee agreement on a
guarantee certificate issued by the bank (up
to 10 symbols).

This field is compulsory if the field “Code of

guarantor bank” has been inputted.
1.63 Electronic declaration Box 1: Input code of classification of
attachment No. electronic declaration attachments in case of
conducting HYS.

(Consult the “Code of classification of

electronic declaration attachments” schedule X
on the website: www.customs.gov.vn)

Box 2: Input the electronic declaration

attachments No. provided by the system
while conducting HYS operation.
1.64 Permitted date of first receipt Input goods receipt date; In case of multiple
days permissible to receive goods, input the
first day.

In case the declarant uses A41 type, input

date of conducting the IDC.

1.65 Departure date Input the date on which the goods are
transported under customs supervision using
dd/mm/yyyy format.

Complete this field only in case of

multimodal transport
1.66 Transit information Box 1: Input intermediate destination for
transport under tax suspension.

(Consult the “Code of estimated storage for

goods awaiting customs clearance,
intermediate destinations for transport under
tax suspension, terminal destinations for
transport under tax suspension” schedule on X
the website: www.customs.gov.vn)

Box 2: Input date of arrival at intermediate

destination

Box 3: Input date of departure from

intermediate destination.
1.67 Final destination for transport Box 1: Input final destination for transport X
under tax suspension under tax suspension (applicable to
(consolidated declaration) declaration of multimodal transport).

(Consult the “Code of estimated storage for

 goods awaiting customs clearance,
intermediate destinations for transport under
tax suspension, terminal destinations for
transport under tax suspension” schedule on
the website: www.customs.gov.vn)

Box 2: Input estimated date of arrival at the

final destination.
1.68 Remark section (1) In case of repurposing for domestic
consumption of goods manufactured for
export, processed goods or investment
preferential goods, input import declaration
No. as follows: #&import declaration No.
(first 11 symbols).

Example: #&10000567897

(2) In case a shipment is furnished with the

C/O in order to benefit from tax preferential
treatment, input the C/O No. and date of
issue thereof.

(3) In case the code of import/export type

does not allow declaration of multimodal
transport, specify following information:
period, routes, entry and exit border
checkpoints, code of final destination for
transport under tax suspension.

(4) Input number and date of the VAT

invoice or commercial invoice in case of
trade between a domestic enterprise and an
export processing enterprise, or an enterprise
in a free trade zone.

(5) In case of repurposing for domestic

consumption, the declarant shall specify the
number of the previous declaration in this
field.

Remarks:

- In case of exceeding maximum symbol

limit (100 symbols), following contents shall
be specified in “Number, symbols”, “Detail
declaration of amount” and “Goods
 description” fields.

- In case of exceeding symbol limits of fields

mentioned above, conduct the HYS operation
to attach remaining contents.

- In case multiple contents must be specified

in this field, separate each content by the “;”
1.69 Code for internal - In case of on-spot import: specify
management of enterprise #&number of corresponding on-spot export
declaration (the first 11 symbols).

Example: #&10001234567

- With respect to other imported goods:

+ Specify #&1 in case of temporary import

of goods that belong to individuals
benefitting from tax exemption treatment of
Government of Vietnam;

+ Specify #&2 in case of temporary import

of goods that are tools, professions and/or
working equipment which will be used in a
specific period of time and belong to
agencies, organizations or persons making
entry;

+ Specify #&3 in case of temporary import

of containers for other means of rotational
transport of goods (shelves, stands,
containers, jars, etc.);

+ Specify #&4 in case of goods that are gifts

and presents sent by organizations and
persons in Vietnam to overseas organizations
and/or persons;

+ Specify #&5 in case of goods that belong

to diplomatic missions or international
organizations in Vietnam and personnel
thereof;

+ Specify #&6 in case of humanitarian adis

or non-returnable aids;

+ Specify #&7 in case of goods that are

 samples and not for sale;

+ Specify #&8 in case of goods that are

movable assets of organizations and
individuals;

+ Specify #&9 in case of goods that are

personal effects of persons making the entry
are sent together with the bill of lading,
carry-on luggage of persons making the entry
exceeding standards for tax exemption;
1.70 Classification of customs (Section for customs officials only)
direction
Input code of classification of customs
officials notice:

“A”: Revision guidelines

“B”: Change of import declaration

1.71 Date (Section for customs officials only)

Input dd/mm/yyyy on which the customs

officials inform the declarant.
1.72 Title (Section for customs officials only)

Input a summary of the notice

1.73 Content (Section for customs officials only)

Input the notice contents of the customs

officials.
1.74 Code of goods (1) Fully input codes of goods specified in
List of Vietnam’s import and export goods,
import and export preferential tariff
schedules and special preferential import
tariff schedules issued by Ministry of
Finance.

(2) In case of goods listed under Chapter 98

of the preferential import tariff schedules,
input code of the corresponding goods listed
in 97 chapters of the List of Vietnam’s
import and export goods and input the code
of said goods listed under Chapter 98 in
“Goods description" field.
1.75 Separate management code Input ordinal number of goods listed under
List of integrated machinery and equipment
of chapters 84, 85 and 90 or ordinal number
of goods listed under other monitoring list
that is registered with customs authorities.
1.76 Duty rate The system shall automatically assist
determination of import duty rate
corresponding to the inputted code of goods
and code of tariff schedule.

In case the system displays any of following

error codes: E1004, E1006, E1008 or E1009,
the declarant shall manually input the import
duty rate in this field.

Input “0” in case code B30 is inputted in the

“Code of import tariff schedule”
1.77 Specific duty rate Box 1: Input specific duty rate:

The system shall automatically determine the

specific duty rate corresponding to inputted
code of adoption of specific duty rate. In case
the system does not determine by itself, the
declarant may manually input the specific
duty rate in this field. In case of manual input
of the specific duty rate, input of “code of
adoption of specific duty rate” field below is
not required.

Box 2: Input code of specific duty unit:

X
(1) In case the specific duty rate has been
inputted, input unit of corresponding specific
duty prescribed by applicable regulations and
law.

(2) Code of specific duty unit (Consult “Code

of unit” on the website:
www.customs.gov.vn)

Box 3: Input code of currency of the specific

duty rate. (Consult the schedule of currency
on the website: www.customs.gov.vn)
1.78 Goods description (1) Specify in details name, standards,
specification, technical data, components,
model, symbols/series, attributes and use of
goods according to commercial contracts and
other documents relating to the shipment

Remarks:

- The name of goods must be specified in

Vietnamese or English.

- In case of grouping HS codes as specified

in Clause 2 Article 18 of this Circular,
provide a general description of the goods
(specify basic properties of the goods, e.g.
automotive parts, cloth, etc.).

- In case import goods are machinery and

equipment classified based on primary
components, machines performing primary
functions, catergories corresponding to
determined functions of machines, or
disassembled or not yet assembled goods
classified on the basis of a whole unit, apart
from following provisions set forth under
Point (1), must specify in details name of
each machinery/equipment that is registered
in List of machinery and equipment that are
capable of integrating with one another,
taking part in an assembly line or name of
each separate part and component with
respect to disassembled or not yet assembled
goods corresponding to code of goods of the
primary machine or completely built goods.
In case of inability to separate price of each
machinery/part/component/module/bit, attach
list of name and quantity of
machinery/part/component/module/bit by
conducting the HYS operation.

(2) In case the goods sastisfy conditions for

adoption of preferential import tariff
specified in Chapter 98, apart from the goods
description, the declarant shall add the code
of corresponding goods listed under Chapter
98 of the preferential import tariff schedule
to this field.

(3) In case of adoption of analysis and

classification results of a shipment contianing
goods which share the same name,
 component, physical and chemical properties,
features, functions and are imported from the
same manufacturer who was previously
granted customs clearance, specify number of
the notice.
1.79 Code of country of origin Input code of country or territory where the
goods are produced (manufactured) using the
UN/LOCODE schedule (based on documents X
certifying origin of goods or other documents
relating to the shipment).
1.80 Code of import tariff Input on of the following codes of tariff X
schedules schedules corresponding to the type of import
duty rate:

“B01”: Preferential import tariff schedules

(MFN duty rate)

“B02”: Chapter 98 (1) Preferential import

tariff schedules

“B03”: Regular import tariff schedules

(equals 150% of the MFN duty rate)

“B04”: Vietnam’s special preferential import

tariff schedules for implementation of the
ASEAN Trade In Goods Agreement
(ATIGA)

“B05”: Vietnam's special preferential import

tariff schedules for implementation of
ASEAN-China Free Trade Area (ACFTA)

“B06”: Vietnam's special preferential import

tariff schedules for implementation of
ASEAN-Korea Free Trade Area

“B07”: Vietnam’s special preferential import

tariffs for implementation of the ASEAN-
Australia-New Zealand Free Trade Area

“B08”: Vietnam’s special preferential import

tariffs for implementation of the ASEAN-
India Trade In Goods Agreement

“B09”: Vietnam’s special preferential import

tariff schedules for implementation of
 ASEAN-Japan Comprehensive Economic
Partnership

“B10”: Vietnam’s special preferential import

tariff schedules for implementation of
Vietnam-Japan Economic Partnership

“B11”: Import tariff schedules with respect to

goods benefitting from Vietnam-Laos
preferential import duty rate

“B12”: Import tariff schedules with respect to

goods originating from Cambodia

“B13”: Vietnam’s special preferential import

tariffs for implementation of the Vietnam-
Chile Free Trade Agreement

“B14”: Out-of-quota import tariff schedules

“B15”: Specific import tariff schedules

“B16”: Mixed import tariff schedules

“B17”: Chapter 98 (2) Preferential import

tariff schedule

“B30”: Commodities exempt from import

duty

Remarks:

- In case goods are qualified for adoption of

preferential import tariff rate listed under
Chapter 98, consult the “Tariff schedules of
Chapter 98 - B02 and B17” on the website
(www.customs.gov.vn) in order to input B02
or B17 as the code of import tariff schedules
depending on code of goods listed under
Chapter 98.
1.81 Code of out-of-quota In case an import enterprise adopts out-of-
quota tariff rates, input an “X” in this field.
1.82 Code of adoption of specific In case goods are placed under specific tariffs X
tariff rate or mixed tariffs, input code of adoption of
specific tariff rate of each product line
(consult the code of adoption of specific
 tariff rate schedule on the website
www.customs.gov.vn)
1.83 Quantity (1) Box 1: Input import goods quantity of each
product according to the units in Vietnam’s
nomenclature of exports and imports or
actual business activities.

Remarks:

(1) In case of goods placed under specific

tariffs, input quantity according to specific
tariff units as per the law.

(2) Up to 2 decimal places can be inputted.

(3) Should the actual quantity exceeds 2

decimal places, the declarant shall round up
the quantity to 2 decimal places then put the
result in this field while specify actual
quantity and invoice unit price in the “Goods X
description” field as follows: “goods
description #& quantity” (do not specify the
unit price in “Invoice unit price” field).

Box 2: Input quantity unit according to

Vietnam’s nomenclature of exports and
imports or actual business activities.

(Consult the “Code of unit” schedule on the

website: www.customs.gov.vn)

Remarks: In case of goods placed under

specific tariffs, input code of specific tariff
unit as per the law (consult the codes of unit
at “code of adoption of specific tariff rate
schedule” on the website
www.customs.gov.vn).
1.84 Quantity (2) Box 1: Input weight of each import product X
line.

Up to 2 decimal places can be inputted.

Input weight unit according to Vietnam’s

nomenclature of exports and imports or
actual business activities.
 (Consult the “Code of unit” schedule on the
website: www.customs.gov.vn)
1.85 Invoice amount Input invoice amount of each product line.

Remarks:

- Up to 4 decimal places can be inputted.

- In case invoice amount of a product exceeds

12 integer digits, may separate into multiple
product lines as long as total goods quantity
listed in separate product lines equals that on
the declarations. In case of inability to satisfy
the condition mentioned above, perform
customs declaration on paper.

- This field is not required in case of no

invoice.
1.86 Invoice unit price Box 1: Input invoice unit price.

Box 2: Input code of currency of the invoice

unit price.

Box 3: Input code of quantity unit of the

invoice unit price.

Remarks:
X
- Invoice unit price x quantity = invoice
amount ± 1;

- In case the unit price exceeds 9 digits, do

not specify in this field but in the “Goods
description” field.

- This field is not required in case of no

invoice.
1.87 Customs value (1) Should the system automatically X
distributes and calculate customs value, input
is not required (the system shall
automatically calculate if “6” or “7” is
inputted in “Code of classification of value
declaration”);

(2) In case of manual distribution and

calculation of customs value, perform as
 follows:

Box 1: Input code of currency of the customs

value.

Box 2: Input customs value of product lines:

- Up to 4 decimal places can be inputted if

code of currency is not “VND”.

- No decimal place can be inputted if code of

currency is “VND”.

(3) Input is required if:

- One of following codes are inputted in the

“Code of classification of value declaration”
field: “1”, “2”, “3”, “4”, “8”, “9”, “T”;

- Adjustments are not distributed based on

value percentage.

(4) The system shall prioritze value that is

manually inputted.

(5) In case invoice amount of a product

exceeds 12 integer digits, may separate into
multiple product lines as long as total goods
quantity listed in separate product lines
equals that on the declarations. In case of
inability to satisfy the condition mentioned
above, perform customs declaration on paper.
1.88 Adjustment No. Input number of the adjustment(s) declared in
“Adjustments” section.
1.89 Number of product line on Input number of the product line listed on
corresponding temporary corresponding temporary import declaration
import or temporary export or temporary export declaration.
declaration
Remarks:

- Amount of product lines on the declaration

form must be ≤ remaining product lines on
database of management of corresponding
temporary export declaration or temporary
import declaration
1.90 List of import duty Input number of List of import duty
 exemption No. exemption that is registered in the VNACCS
system.

Remarks:

(1) The list of tax exemption must be within

the effective date thereof (if any).

(2) Do not input number of a List of tax

exemption which is being used for another
declaration that is not granted customs
clearance/has not completed customs
procedures.

(3) Must input code of import duty

exemption in “Code of import tax
exemption/tax deduction/non-taxable” field.

(4) The importer must be registered in the

List of tax exemption.

(5) If goods benefitting from import duty

exemption are not required to be registered in
the List of tax exemption on the VNACCS,
input is not required.
1.91 Corresponding line in List of Input number of corresponding product line
import duty exemption that is registered in List of tax exemption.

Remarks: Amount of goods on the

declaration form must be ≤ remaining goods
in List of tax exemption that is registered in
the VNACCS system.
1.92 Code of import tax Input code of import tax exemption/tax X
exemption/tax deduction/non- deduction/non-taxable in case goods benefit
taxable from import tax exemption/tax
deduction/non-taxable treatment.

(Consult the code of import tax

exemption/tax deduction/non-taxable
schedule on the website
www.customs.gov.vn)

Remarks:

(1) Declaration of goods benefitting from

import tax exemption/tax deduction/non-
 taxable treatment must be made within the
effective date of the import tax exemption/tax
deduction/non-taxable treatment.

(2) In case goods are required to be

registered in the List of tax exemption on the
VNACCS, input in this field and in “List of
import duty exemption No.” is required.

(3) In case goods are not required to be

registered in the List of tax exemption on the
VNACCS, input in the “List of import duty
exemption No.” is not required.
1.93 Amount of import duty Input the deducted amount of import duty.
deducted
1.94 Code of adoption of other Input code of adoption of tariff rates in case
tariff rates and charges goods are placed under additional import
duties (safeguarding duty, antidumping tax,
etc.), excise tax, environmental protection
tax, VAT.

Remarks:

(1) Order of input: additional import duties,

excise tax, environmental protection tax and
VAT.

In case goods are non-taxable objects, input

X
tax code and code of the non-taxable object
in “code of other tax and charge
exemption/deduction/non-taxable”.

In case other taxes and charges are not

imposed on the goods, input is not requried.

(Consult code of adoption of tax rates and tax

code schedules on the website
www.customs.gov.vn)

(2) The import declaration must be produced

within effective date of adoption of tax rates.
1.95 Code of other tax and charge Input code of other tax and charge X
exemption/deduction/non- exemption/deduction/non-taxable similar to
taxable inputting code of import tax
exemption/deduction/non-taxable.
 Declaration of goods benefitting from tax
exemption/tax deduction/non-taxable
treatment must be made within the effective
date of the import tax exemption/tax
deduction/non-taxable treatment.

(Consult the code of other tax and charge

exemption/ deduction/non-taxable schedules
on the website www.customs.gov.vn)
1.96 Deducted amount of other tax Input the deducted amount of other tax and
and charges charges.
Form Online export declaration Applied to export cases
2 form
2.1 Declaration No. Will be automatically provided, input is not
required.

Remarks: customs authorities and other

relevant agencies shall utilize the first 11
digits in a declaration number. The 12th digit
only displays the number of supplementary
declarations.
2.2 First declaration No. Box 1: Input only when a shipment contains
more than 50 product lines or cases in which
a separate declaration must be made. In put
as follows:

(1) (3) With respect to the first declaration:

input “F”;

(2) (2) Input number of the first declaration

from the 2nd, 3rd declarations and so forth

Box 2: Input the ordinal number of the

declaration per total declarations.

Box 3: Input the total number of declarations

of the shipment.
2.3 Corresponding temporary Input this field only if:
import for re-export
declaration No. (1) A shipment for temporary import is re-
exported, if so, input number of
corresponding declaration of temporary
import.
 (2) A shipment for temporary export is
exported, if so, input number of
corresponding declaration of temporary
export. Input is not required unless a
temporary export shipment is exported or a
shipment is re-exported after temporarily
imported.

(3) Both the declaration of temporary import

and the declaration of re-export are made by
the same individual.

(4) Goods must be listed under initial

declaration within the temporary import or
temporary export period.

(5) The initial declaration is still valid (within

the permissible period to be stored in
Vietnam).
2.4 Code of import/export type Based on export documents and purposes,
exporters shall choose one export type
following instructions of General Department
of Customs. X

Consult schedules for codes of export type on

website www.customs.gov.vn
2.5 Code of goods classifcation Based on the nature of the goods, choose one
of following codes:

“A”: Gifts or presents

“B”: National security and defense goods

“C”: Emergency relief goods

“D”: Natural disaster and disease prevention

goods

“E”: Humanitarian aids, non-returnable aids

“F”: Postal or premium delivery goods

“G”: Movable assets

“H”: Goods used for means of transport

 serving entry and exit

“I”: Diplomatic goods

“J”: Goods of other category specified by

Government

“K”: Goods requiring special preservation

Remarks:

- Input is required with respect to goods

within one of the categories above.

- The “J” code shall only be used when

specified by separate documents of the
Government. Do not choose this code for
regular goods.
2.6 Code of means of Based on means of transportation to choose
transportation one of following codes:

“1”: Airway

“2”: Seaway (containers)

“3”: Seaway (bulk cargo, liquid cargo, etc.)

“4”: Road (trucks)

“5”: Railway

“6”: Inland waterways

“9”: Other

Remarks:

- With respect to goods stored in CFS and

loaded in the same container for export:
Choose code of transport corresponding to
how the export goods are transported from an
exit checkpoint to the entry checkpoint.
Example: in case of export goods stored in
the CFS and loaded in a single container for
export via seaway to an importing country:
choose “3”.
 - Cases of using the “9” code:

1. Transport of export goods by means other

than those specified from code “1” to code
“6”. E.g. pipelines, cables, etc.

2. On-spot export; goods that are transported

from bonded warehouses to free trade zones.

- In case of carry-on luggage making entry by

airway or inland waterway, input “1” or “3”
based on the route, respectively.
2.7 Re-import date In case of a temporary export declaration,
based on regulations and law on period of
temporary export goods, input the temporary
export expiry date using dd/mm/yyyy format.
2.8 Customs authority (1) Input the code of the customs department
where the customs declaration is produced as
per the law.

Should the field be left empty, the system

shall automatically fill in with the code of the
X
customs department where the goods are
stored and waiting for customs clearance.

(2) Consult the schedule for “Codes of

Customs departments-Procedure teams” on
the website: www.customs.gov.vn
2.9 Code of declaration (1) Input the code of the Procedure teams
processing entities who will process the declaration

(2) Should the field be left empty, the system

shall automatically determine the code of the
Procedure teams who will process the X
declaration based on HS codes.

(3) Consult the schedule for “Codes of

Customs departments-Procedure teams” on
the website: www.customs.gov.vn
2.10 Date of declaration Input the date on which the EDC is
(estimated) conducted using dd/mm/yyyy format.

Should the field be left empty, the system

shall automatically choose the date on which
this activity is performed.
2.11 Code of exporter Input the TIN of the exporter.

Remarks:

- In case the exporter has registered for

VNACCS and performed EDA, the system
shall automatically extract the code of
exporter.

- In case a foreign goods owner hires a

bonded warehouse then re-exports goods out
of Vietnam, the code of exporter shall be the
code of the owner of the bonded warehouse
or the code of the customs brokerage agent.
2.12 Name of exporter Input name of the exporter.

Remarks:

- In case a foreign goods owner hires a

bonded warehouse then re-exports goods out
of Vietnam, the name of exporter shall be the
name of the owner of the bonded warehouse
or the name of the customs brokerage agent.

- In case the exporter has registered for

VNACCS or inputted the “code of exporter”,
the system shall automatically extract the
name of exporter.

- In case of on-spot import-export, input as

follows: Input name of exporter/name of
person requesting export.
2.13 Postal code Input postal code of the exporter (if any)
2.14 Address of exporter (1) Input address of the exporter, input is not
requried in case the system automatically
displays an address.

(2) In case the system displays an incorrect

address of the exporter, input the correct
address.

(3) Input is not required in case the exporter

has registered for VNACCS and performed
EDA.
2.15 Phone number of exporter (1) Input phone number of the exporter
 (without using hyphens).

Input is not required should the system

displays automatically.

(2) In case the system displays an incorrect

phone number of the exporter, input the
correct phone number.

(3) Input is not required in case the exporter

has registered for VNACCS and performed
EDA.
2.16 Code of export trustor Input the TIN of the export trustor.
2.17 Name of export trustor Input name of export trustor.
2.18 Code of importer Input code of the importer (if any)
2.19 Name of importer (1) Input name of the importer or name of the
foreign goods owner in case of store in
bonded warehouses (if not yet registered in
the system).

(2) In case an importer already registered, the

system shall automatically extract the name.

Remarks:

- Input name of the importer (the buyer)

according to the contracts for sale and
purchase of export goods (even when trading
via a third party);

- In case the contracts dictate the goods to be

received in Vietnam (on-spot export), the
name of the importer shall be name of the
foreign buyer; specify the assigned consignee
(in Vietnam) in the field of name of import
trustor;

- Abbreviations and shortened form of name

of importer is acceptable.
2.20 Postal code of importer Input postal code of the importer (if any)
2.21 Address Box 1: Input road name and address/mailbox
number (P.O.BOX). Manual input is only
required if the system does not input.
 Input correct road name and address/mailbox
number if such information is incorrectly
displayd by the system.

Box 2: Continue to input road name and

address/mailbox number (P.O.BOX).

Box 3: Input city. Manual input is only

required if the system does not input.

Input the correct city if the system incorrectly

displays one.

Box 4: Input country. Manual input is only

required if the system does not input.

Input the correct country if the system

incorrectly displays one.
2.22 Code of country (1) Input the code of the country of the
importer expressed by 02 symbols according
to the UN LOCODE schedule (consult the
"Code of country schedule on the website:
www.customs.gov.vn)
X
(2) Input the correct code of country if the
system incorrectly displays one.

(3) Input is not required in case the exporting

country cannot be identified or not specified
in the UN LOCODE schedule.
2.23 Code of customs agent (1) In case the customs agent performs the
EDA and subsequent operations, input is not
required.

(2) In case a declarant performing the EDA is

different from a declarant perform the EDC,
input code of the latter.
2.24 Bill of lading No. (B/L No., Input bill of lading number including
AWB No., etc.) …) number, letters and special symbols (if any)
(B/L No, AWB No., railway bill of lading
No.).

Remarks:

- The bill of lading number must not exceed

 35 symbols;

- In case the shipment includes more than 5

bills of lading, continue to declare remaining
bills of lading at the “Remarks” section.
2.25 Quantity Box 1: Input total number of goods
containers (based on commercial invoices,
packing lists, bills of lading, etc.)

- No input of decimal places

- Input “1” with respect to goods that are not

displayed in units (containers, boxes, etc.)

Box 2: Input units X

Example: CS: containers, BX: boxes, etc.

In case goods are expressed in multiple units,

input a single representative code of unit.

(Consult the “Code of package type”

schedule on the website:
www.customs.gov.vn)
2.26 Gross weight Box 1: Input gross weight of goods (based on X
commercial invoices, packing lists or
shipping documents)

Remarks:

- In case the declarant chooses “1” in the

“Code of means of transportation”: may input
8 integer symbols and 1 decimal place. If the
gross weight exceeds 1 decimal place, input
correct gross weight in the “Remarks”
section.

- With respect to other means of

transportation: may input 6 integer symbols
and 3 decimal places.

- In case the gross weight code is expressed

in “LBR” (pound), the system will
automatically convert to KGM (kilogram).

Box 2: Input the gross weight unit according

 to the UN/ECE standards

E.g.

KGM: kilogram

TNE: tonne

LBR: pound

(Consult the “Code of unit” schedule on the

website: www.customs.gov.vn)

- In case input code of unit other than LBR,

extract the gross weight code.

- In case input “LBR” (pound), extract KGM.

2.27 Code of estimated storage Input code of goods storage/consolidation X
awaiting clearance warehouse after export declaration, to be
specific:

1. In case consolidation warehouses have

been encrypted by General Department of
Customs:

(Consult “Consolidation warehouse of export

goods” schedule on the website
www.customs.gov.vn)

Remarks:

- If Enterprise A stores their goods in their

warehouses, specify codes of the warehouses
of Enterprise A. If Enterprise A hires
warehouse(s) of Enterprise B or ICD for
storage, specify codes of the warehouses of
Enterprise B or code of the ICD respectively.

- If the Enterprise voluntarily transports

goods to a consolidation warehouse under
management of a customs department where
the declaration is produced before producing
the declaration, may use code of the customs
department (E.g. the code of Bien Hoa
Customs Department is 47NBCNB).

2. In case the consolidation warehouse for

 export goods are not encrypted by the
General Department of Customs: use
common code of the customs department
where the declaration is produced (e.g. the
common code of Bien Hoa Customs
Department is 47NBOZZ).
2.28 Final destination Box 1: Input code of final destination using X
UN LOCODE (consult “Foreign ports” or
“Foreign airports” schedules on the website
www.customs.gov.vn)

Remarks:

(1) In case code of the final destination is not

listed in the UN LOCODE schedule, input
“ZZZ”.

(2) In case code of the final destination

cannot be identified (equivalent to the
“UNKNOWN” in the schedule), no input is
required.

(3) In case of on-spot export: input

“VNZZZ”.

(4) In case goods are transported from free

trade zones to bonded warehouses or goods
domestically transported to bonded
warehouses, input “ZZZZZ”.

Box 2: Input name of final destination (no

input is required should the system
automatically assist).

Remarks:

(1) If the final destination is not encrypted,

input is required.

(2) In case of railway transportation: Input

station number.

(3) In case of on-spot export: input name of

warehouse of the importing company.

(4) In case goods are transported from free

trade zones to bonded warehouses or goods
 domestically transported to bonded
warehouses: input name of the bonded
warehouses.
2.29 Locations for loading Box 1: Input code of locations for loading
according to the UN LOCODE. (Consult the
“Domestic port-ICD”, “Road border
checkpoints – railway station” and
“Domestic airports” schedules on the website
www.customs.gov.vn)

Remarks:

(1) Input code of port of loading (airway,

seaway);

(2) Input code of station (railway);

(3) Input code of border checkpoint (road,

inland waterway);

(4) Input is compulsory unless the declarant X

chooses “9” in the “Code of means of
transportation”.

Box 2: Input name of location of loading (no

input is required should the system
automatically assist).

Remarks:

(3) In case of on-spot export, goods that are

domestically imported to bonded
warehouses: input name of warehouse of
exporting company.

(4) In case goods are transported from free

trade zones to bonded warehouses: input
name of free trade zones.
2.30 Estimated means of Box 1: Input call sign in case of
transportation seaway/inland waterway transportation. If
basic information of the vessel has not been
registered in the system, input “9999” (if
any)

Box 2: Input name of the means of

transportation (based on transport documents:
 B/L, AWB, etc) (if any)

(1) Input name of the ship in case of

seaway/inland waterway transportation.

(2) Should the box be left empty, the system

shall automatically extract name of the ship
that has been registered in the system based
on the call sign inputted in box 1.

(3) In case of airway transportation: input

code of airline (2 symbols), flight number (4
symbols), slash (1 symbol), day/month (day:
2 symbols, month: 3 symbols that are
abbreviations of the months in English).

Example: AB0001/01JAN

In case of no information on the flight, input

as follows: 000000/IDC date following
format stated above.

(4) In case of transportation on road: Input

truck number.

(5) In case of railway transportation: Input

train number.

(6) Input is not required in case the declarant

chooses “9” in the “Code of means of
transportation” and in case the system
automatically extracts name of the means of
transport.
2.31 Estimated departure date Input estimated departure date (dd/mm/yyyy)
2.32 Symbols and number Input symbols and number of the packaging
of the goods (displayed on the package,
containers, etc.).
2.33 Export permit Box 1: Input code of classification of export X
permit in case goods are required to be
granted with an export permit or results of
specialized inspections before customs
clearance.

(consult code of import permit in "Code of

other legislative documents and permit
classification” schedule on the website:
 www.customs.gov.vn)

Box 2: Input code of export permit or

number of documents specifying results of
specialized inspections.

(may input up to 5 types of permits)

2.34 Classification of invoice Input one of the following classification of
invoices:

“A”: commercial invoice

“B”: Documents equivalent to commercial

invoice or no commercial invoice

“D”: electronic invoice (in case registered for

e-invoice on VNACCS)
2.35 E-invoice receipt No. (1) If the Classification of invoices is “D”,
the e-invoice receipt number is compulsory.

(2) If the Classification of invoices is other

than “D”, this field cannot be inputted.
2.36 Invoice No. - Input the number of the commercial
invoices or the number of documents
equivalent to commercial invoice.

- Input number and date of the VAT invoice

in case of trade between a domestic
enterprise and an export processing
enterprise, or an enterprise in a free trade
zone.

Remarks:

- In case of no commercial invoices, input is

not required.
2.37 Date of issue Input the date of issue of the commercial
invoices or the documents equivalent to
commercial invoices (dd/mm/yyyy)

Remarks: In case of no commercial invoices,

input the date on which the IDA is
performed.
2.38 Payment method Input one of the following code of payment
 method:

“BIENMAU”: Informal cross-border trade

“DA”: Documents agaisnt acceptance

“CAD”: Cash against documents

“CANTRU”: Set-off, clearing

“CASH”: Cash

“CHEQUE”: Cheque

“DP”: Documents against payment

“GV”: Funding

“H-D-H”: Barter

“H-T-N”: Goods for debt repayment

“HPH”: Bill of exchange

“KHONGTT”: No payment

“LC”: Letter of credit

“LDDT”: Joint-venture investment

“OA”: Open account

“TTR”: Telegraphic transfer (including both

“TT” and “TTr”)

“KC”: Other

Remarks: In case payments are made by

other methods, input “KC” while enter the
actual payment methods in the “Remark”
section.
2.39 Invoice amount Box 1: Input any of delivery conditions X
according to Incoterms:

1) CIF
(2) CIP

(3) FOB

(4) FCA

(5) FAS

(6) EXW

(7) C&F (CNF)

(8) CFR

(9) CPT

(10) DDP

(11) DAP

(12) DAT

(13) C&I

(14) DAF

(15) DDU

(16) DES

(17) DEQ

Remarks:

- In case of trade between a domestic

enterprise and an export processing
enterprise, or an enterprise in a free trade
zone, input “DAP” in this box.

Box 2: Input code of invoice currency using

UN/LOCODE standards

(Consult the “Schedule of currency” on the

website: www.customs.gov.vn)

Box 3: Input total amount on the invoice.

(1) Up to 4 decimal places can be inputted if

 currency is any other than “VND”.

(2) Decimal places cannot be inputted if the

code of currency is “VND”.

Box 4: Input code of invoice/documents

equivalent to invoice classification:

“A”: Value of invoices for goods requiring

payment

“B”: Value of invoices for goods requiring

no payment (F.O.C/promotional goods)

“C”: Value of invoices for both goods

requiring payment and no payment

“D”: Other cases

Remarks:

- In case of no commercial invoices and the

declarant does not input “Invoice No.”, this
field is not required.
2.40 Customs value (1) If the Code of conditions of invoice
amount is FOB, DAP or DAF, input is not
required in these boxes.

(2) If the Code of conditions of invoice

amount is any other than FOB, DAP or DAF,
input in these boxes as follows:

Box 1: Input code of currency of the customs

X
value.

Box 2: Input total customs value.

- Up to 4 decimal places can be inputted if

code of currency is not “VND”.

- No decimal place can be inputted if code of

currency is “VND”.
2.41 No conversion to VND Input “N” if tax amount and customs value
requried required no conversion to VND.
2.42 Total customs value after (1) Input total invoice amount before any
distribution
 adjustment.

(2) Up to 4 decimal places can be inputted.

(3) In case a single invoice includes multiple

declarations, this field must be completed.

(4) Should this field be left empty, the system

shall automatically calculate value of this
field by adding up the invoice price of all
product lines on the declarations.

Remarks:

- In case of no commercial invoices and the

declarant does not input “Invoice No.”, this
field is not required.
2.43 Taxpayer Input any of following codes:

“1”: the importer is the taxpayer

“2”: the customs broker is the taxpayer

2.44 Code of tax payment Input code of bank issued by the State Bank
guarantor bank of Vietnam (consult the "Code of bank"
schedule on the website
www.customs.gov.vn), in case symbols and
number of a guarantee agreement have been
registered, the system shall examine
following information:
X
(1) The user of the guarantee limit must be
the importer or the guarantee limit must be
granted to the customs broker.

(2) This operation must be conducted within

effective period of the registered guarantee
limit.
2.45 Year of issue of guarantee Input year of issue of documents relating the
limit guarantee limit. This field is compulsory if
the field “Code of tax payment guarantor
bank” has been inputted.
2.46 Symbols of guarantee Input symbols of guarantee agreement on
agreement guarantee certificate issued by the bank (up
to 10 symbols). This field is compulsory if
the field “Code of tax payment guarantor
 bank” has been inputted.
2.47 Guarantee agreement No. Input number of guarantee agreement on
guarantee certificate issued by the bank (up
to 10 symbols).

This field is compulsory if the field “Code of

tax payment guarantor bank” has been
inputted.
2.48 Code of tax submission Input one of codes below:
period
“A”: adoption of tax submission period due
to an individual guarantee.

“B”: adoption of tax submission period due

to a comprehensive guarantee.

“C”: adoption of tax submission period

without customs guarantee.

“D”: in case of immediate tax submission.

2.49 Code of guarantor bank Input code of bank issued by the State Bank X
of Vietnam (consult the "Code of bank"
schedule on the website
www.customs.gov.vn), in case symbols and
number of a guarantee agreement have been
registered, the system shall examine
following information:

(1) The user of the guarantee agreement must

be the exporter or the guarantee agreement
must be granted to the customs broker.

(2) This operation must be conducted within

effective period of the registered guarantee
agreement.

(3) In case of individual guarantee

agreement, the agreement must be used at the
customs department where it is registered.

(4) With respect to cases other than (1), code

of person permissible to use the guarantee
agreement registered on database must match
code of person logging in and conducting this
operation.
 (5) In case of registration of individual
guarantee agreement before producing a
declaration based on bill of lading No. and/or
invoice No., the bill of lading No. and/or
invoice No. must be included on database of
individual guarantee.

(6) Code of form registered on the database

of individual guarantee must match the
declared form.

(7) Estimated date of declaration registered

on database of individual guarantee
agreement must match the estimated date of
declaration registered with the customs
authority.

(8) In case of registration of individual

guarantee agreement after the system has
provided the declaration No., the declaration
No. registered on the database must match
the declaration No, provided by the system.
2.50 Year of guarantee issuance Input year of issue of guarantee agreement (4
symbols).

This field is compulsory if the field “Code of

guarantor bank” has been inputted.
2.51 Symbols of guaratee Input symbols of a guarantee agreement on a
agreement guarantee certificate issued by the bank (up
to 10 symbols).

This field is compulsory if the field “Code of

guarantor bank” has been inputted.
2.52 Guarantee agreement No. Input number of a guarantee agreement on a
guarantee certificate issued by the bank (up
to 10 symbols).

This field is compulsory if the field “Code of

guarantor bank” has been inputted.
2.53 Electronic declaration Box 1: Input code of classification of X
attachment No. electronic declaration attachments in case of
conducting HYS.

(Consult the “Code of classification of

electronic declaration attachments” schedule
 on the website: www.customs.gov.vn)

Box 2: Input the electronic declaration

attachments No. provided by the system
while conducting HYS operation.
2.54 Departure date Input the date on which the goods under
customs supervision are transported using
dd/mm/yyyy format.

Complete this field only in case of

multimodal transport
2.55 Transit information Box 1: Input intermediate destinations (if
any) for transport of goods under customs
supervision (applicable to multimodal
transport).

(Consult the “Code of estimated storage for

goods awaiting customs clearance,
intermediate destinations for transport under
tax suspension, terminal destinations for X
transport under tax suspension” schedule on
the website: www.customs.gov.vn)

Box 2: Input date of arrival at intermediate

destination

Box 3: Input date of departure from

intermediate destination.
2.56 Final destination for transport Box 1: Input final destination for transport
under tax suspension under tax suspension (applicable to
declaration of multimodal transport).

(Consult the “Code of estimated storage for

goods awaiting customs clearance,
intermediate destinations for transport under X
tax suspension, terminal destinations for
transport under tax suspension” schedule on
the website: www.customs.gov.vn)

Box 2: Input estimated date of arrival at the

final destination.
2.57 Remark section (1) In case of export of shipments for foreign
processing, input number of initial
declaration of export for processing.
 (2) In case the code of import/export type
does not allow declaration of multimodal
transport, specify following information:
period, routes, entry and exit border
checkpoints, code of final destination for
transport under tax suspension.

(3) Input necessary information here if

notified by customs authorities.

Remarks:

- In case of exceeding maximum symbol

limit (100 symbols), following contents shall
be specified in “Number, symbols”, “Detail
declaration of value” and “Goods
description” fields.

- In case of exceeding symbol limits of fields

mentioned above, conduct the HYS operation
to attach remaining contents.

- In case multiple contents must be specified

in this field, separate each content by the “;”
2.58 Code for internal Input code of internal management of
management of enterprise enterprise in case the enterprise uses this
feature for internal management.

- With respect to other exported goods:

+ In case of on-spot export: #&XKTC;

+ Specify #&1 in case of temporary export of

goods belonging to individuals benefitting
from tax exemption by Government of
Vietnam;

+ Specify #&2 in case of temporarily export

of goods that are tools, professions and/or
working equipment which will be used in a
specific period of time and belong to
agencies, organizations or persons making
entry;

+ Specify #&3 in case of temporary export of

containers for other means of rotational
transport of goods (shelves, stands,
 containers, jars, etc.);

+ Specify #&4 in case of goods that are gifts

and/or presents sent by organizations and/or
persons in Vietnam to overseas organizations
and/or persons;

+ Specify #&5 in case of goods that belong

to diplomatic missions, Vietnam
organizations located overseas and personnel
thereof;

+ Specify #&6 in case of humanitarian adis

or non-returnable aids;

+ Specify #&7 in case of goods that are

samples and not for sale;

+ Specify #&8 in case of goods that are

movable assets of organizations and
individuals;

+ Specify #&9 in case of goods that are

personal effects of persons making the exit
are sent together with the bill of lading,
carry-on luggage of persons making the exit
exceeding standards for tax exemption.
2.59 Vanning location Code (5 boxes): Input code of vanning
location.

In case a vanning location is a customs

supervision area, input code of the customs
supervision area.

Name: Input name of vanning location.

(Input is not required in case the system

automatically assists)

Address: Input address of the vanning

location.
2.60 Container No. Input container number in case goods are
transported via seaway and are loaded onto
containers.
2.61 Classification of customs (Section for customs officials only)
direction
 Input code of classification of customs
officials notice:

“A”: Revision guidelines

“B”: Change of export declaration

2.62 Date of customs direction (Section for customs officials only)

Input dd/mm/yyyy on which the customs

officials inform the declarant.
2.63 Name of customs direction (Section for customs officials only)

Input a summary of the notice

2.64 Content of customs direction (Section for customs officials only)

Input content of the notice sent to the

declarant.
2.65 Code of goods Fully input codes of goods specified in List
of Vietnam’s import and export goods,
import and export tariff schedules issued by
Ministry of Finance.

Remarks:

(1) Do not specify crude oil products together

with other products on the same declaration
form.

(2) Do not specify goods whose compulsory

duties and charges are expressed in different
currencies on the same declaration form.
(Example: Duties submitted in “USD”,
charges submitted in “VND”)
2.66 Separate management code Input goods management code (if any)
2.67 Tax rate The system shall automatically determine
export duty rate corresponding to the code of
goods. In case of inability to determine the
tax rate, manual input in this field may be
performed.
2.68 Specific duty rate Box 1: Input specific duty rate: X

The system shall automatically determine

specific duty rate corresponding to the code
 of goods. In case the system does not
determine by itself, the declarant may
manually input the specific duty rate in this
field.

Box 2: Input code of specific duty unit:

(1) In case a specific tax rate is inputted,

input code of unit of specific tax rate
corresponding to unit of specific tax rate
specified by applicable regulations and law.

(2) Code of specific duty unit (Consult “Code

of unit” on the website:
www.customs.gov.vn)

Box 3: Input code of currency of the specific

duty rate.
2.69 Goods description (1) Specify in details name, standards,
specification, technical data, components,
model, symbols/series, attributes and use of
goods according to commercial contracts and
other documents relating to the shipment.

(2) Specify code of country of origin of the

export goods using format: goods
description#&code of country of origin.

Remarks:

- The name of goods must be specified in

Vietnamese or English;

- In case of grouping HS codes as specified

in Clause 2 Article 18 of this Circular,
provide a general description of the goods
(specify basic properties of the goods, e.g.
automotive parts, cloth, etc.).

(3) In case of adoption of analysis and

classification results of a shipment contianing
goods which share the same name,
component, physical and chemical properties,
features, functions and are exported from the
same manufacturer who was previously
granted customs clearance, specify number of
the notice.
2.70 Code of export tax Input code of export tax exemption/tax
exemption/deduction/non- deduction/non-taxable in case goods benefit
taxable from export tax exemption/tax
deduction/non-taxable treatment.

Remarks:

(1) Declaration of goods benefitting from

export tax exemption/tax deduction/non-
taxable treatment must be made within the
effective date of the export tax exemption/tax
X
deduction/non-taxable treatment.

(2) In case goods are required to be registered

in the List of tax exemption on the
VNACCS, input in this field and in “List of
export duty exemption” is required.

(3) In case goods are not required to be

registered in the List of tax exemption on the
VNACCS, input in the “List of export duty
exemption” is not required.
2.71 Amount of export duty Input amount of export duty deducted.
deducted
2.72 Quantity (1) Box 1: Input export goods quantity of each X
product line according to the units in
Vietnam’s nomenclature of exports and
imports.

(1) In case of goods placed under specific

tariffs, input quantity according to specific
tariff units as per the law.

(2) Up to 2 decimal places can be inputted.

(3) In case export charges imposed on coffee,

pepper, cashew nuts and coffee safeguarding
charges are required, input quantity based on
unit of the charges.

(4) Should the actual quantity exceeds 2

decimal places, the declarant shall round up
the quantity to 2 decimal places then put the
result in this field while specify actual
quantity and invoice unit price in the “Goods
description” field as follows: “goods
 description#&quantity” (do not specify the
unit price in “Invoice unit price” field).

Box 2: Input quantity unit according to

Vietnam’s nomenclature of exports and
imports. (Consult the “Code of unit”
schedule on the website:
www.customs.gov.vn)

In case of goods placed under specific tariffs,

input code of specific tariff unit as per the
law (consult the codes of unit at “code of
adoption of specific tariff rate schedule” on
the website www.customs.gov.vn).
2.73 Quantity (2) Box 1: Input weight of each export product
line.

Up to 2 decimal places can be inputted.

X
Box 2: Input units

(Consult the “Code of unit” schedule on the

website: www.customs.gov.vn)
2.74 Invoice amount Input invoice amount of each product line.

Remarks:

- Up to 4 decimal places can be inputted.

- In case invoice amount of a product exceeds

12 integer digits, may separate into multiple
product lines as long as total goods quantity
listed in separate product lines equals that on
the declarations. In case of inability to satisfy
the condition mentioned above, perform
customs declaration on paper.

- This field is not required in case of no

invoice.
2.75 Invoice unit price Box 1: Input invoice unit price.

Remarks: Invoice unit price x quantity =

invoice amount ± 1;

Box 2: Input code of currency of the invoice

 unit price.

Box 3: Input code of quantity unit of the

invoice unit price.

Remarks:

- This field is not required in case of no

invoice.
2.76 Customs value (1) In case the system automatically
distributes and calculates the customs value,
input is not required.

(2) In case of manual distribution and

calculation of customs value, perform as
follows:

Box 1: Input code of currency of the customs

value.

Box 2: Input customs value of product lines:

- Up to 4 decimal places can be inputted if

code of currency is not “VND”.

- No decimal place can be inputted if code of

currency is “VND”.

(3) The system shall prioritze value that is

manually inputted.

(4) In case invoice amount of a product

exceeds 12 integer digits, may separate into
multiple product lines as long as total goods
quantity listed in separate product lines
equals that on the declarations. In case of
inability to satisfy the condition mentioned
above, perform customs declaration on paper.
2.77 Number of product line listed Input number of the product line listed on
on corresponding declaration corresponding temporary import declaration
of temporary import for re- or temporary export declaration.
export
Remarks:

- Amount of product lines on the declaration

form must be ≤ remaining product lines on
 database of management of corresponding
temporary export declaration or temporary
import declaration
2.78 List of export duty exemption Input number of List of export duty
exemption that is registered in the system.

Remarks:

((2) Do not input number of a List of tax

exemption which is being used for another
declaration that is not granted customs
clearance/has not completed customs
procedures.

(3) Must input code of export duty exemption

in “Code of export tax exemption/tax
deduction/non-taxable” field.

(4) The exporter must be registered in the

List of tax exemption.

(5) If goods benefitting from export duty

exemption are not required to be registered
on the VNACCS, input is not required.
2.79 Corresponding line in List of Input number of corresponding product line
export duty exemption that is registered in List of tax exemption.

Remarks: Amount of goods on the

declaration form must be ≤ remaining goods
in List of tax exemption that is registered in
the VNACCS system.
2.80 Code of other legislative (1) Input code of legislative documents X
documents prescribing export and specialized inspection:
export permit, quarantine permit, food safety
permit, quality inspection, etc.

(Consult code of legislative documents in

"Code of other legislative documents and
permit classification” schedule on the
website: www.customs.gov.vn)

(2) May input up to 5 codes (corresponding

to 5 boxes) without repetition.

Remarks:
 - With respect to goods under management of
professional regulatory authorities, this field
is compulsory.
3. Data fields on electronic customs declaration forms that cannot be amended:

3.1. Import, export declaration forms

No. Data fields

1 Import declaration form
1.1 Code of import/export type
1.2 Code of goods classifcation
1.3 Code of means of transportation
1.4 Customs authority
1.5 Code of importer
1.6 Code of customs agent
2 Export declaration form
2.1 Code of import/export type
2.2 Code of goods classifcation
2.3 Code of means of transportation
2.4 Customs authority
2.5 Code of exporter
2.6 Code of customs agent
3.2. In case of release before permit, following data fields cannot be amended:3.2. In case of
release before permit, following data fields cannot be amended:
1 Code of import/export type
2 Code of goods classifcation
3 Code of means of transportation
4 Customs authority
5 Code of importer
6 Code of exporter
7 Code of customs agent
8 Bill of lading No.
9 Quantity
10 Gross weight
11 Means of transportation
12 Date of arrival
13 Locations for unloading
14 Locations for loading
15 Amount of containers
16 Classification of invoice
17 E-invoice receipt No.
18 Code of reasons for BP (release before permit)
19 Code of guarantor bank
20 Year of guarantee issuance
21 Symbols of guaratee agreement
22 Guarantee agreement No.
4. Data fields on electronic customs declaration form that cannot be amended via the system:

No. Data fields Amendment/Note instruction

1 Import declaration formImport declaration form
1.1 Consigner/consignee The customs declarant:
classification
+ During customs clearance: makes amedments by conducting
1.2 Name of importer IDA01 and specifies details thereof on “Symbols and number”
1.3 Code of estimated of the declaration form.
storage awaiting
clearance + After customs clearance:

The declarant shall make amendments by conducting AMA

and specifies the correct name of the importer on the “Note”
section of the amended tax return.

Customs authority shall rely on amendment request and

approval of head of the Department to change supervision area
on the system.
2 Export declaration formExport declaration form
2.1 Name of exporter - During customs clearance:

The declarant shall make amendments by conducting EDA01

and specify the correct name of the exporter in the “Symbols
and number” field of the customs declaration form.

- After customs clearance:

The declarant shall make amendments by conducting AMA

and specifies the correct name of the exporter on the “Note”
section of the amended tax return.
2.2 Code of estimated
storage awaiting
clearance
3 Import declaration requesting goods releaseImport declaration requesting goods
release
3.1 Consigner/consignee - During customs clearance: The declarant shall make
classification amendments by specify the correct information in the “Note”
section.

- After customs clearance: The declarant shall request

amendments by using form 03/KBS/GSQL under Annex V
attached to Circular No. 38/2015/TT-BTC
3.2 Date of declaration No amendments required
(estimated)
3.3 Code of estimated Customs authority shall rely on amendment request and
storage awaiting approval of head of the Department to change supervision area
clearance on the system.
5. Data fields that can be amended via the system after customs clearance:

No. Data fields

1 Code of currency of declared amount
2 Goods description
3 Tax exchange rates
4 Code of country of origin
5 Import/export duty
5.1 Customs value
5.2 Quantity
5.3 Code of goods
5.4 Tax rates
5.5 Tax amount to be submitted
6 Other taxes and charges
6.1 Customs value
6.2 Quantity
6.3 Code of identification of tax rates
6.4 Tax rates
6.5 Tax amount to be submitted
6. Data fields in Declaration of goods transport

Code
No. Data fields Description and/or notes
schedule

A General information General

informati
on
1 Declaration of transport No. 1. In case of new registration, input is not
required

Remarks: customs authorities and other

relevant agencies shall utilize the first 11
digits in a declaration number. The 12th digit
only displays the number of supplementary
declarations.

2. In case of amendments to a declaration

form, the declarant must input number of the
declaration form which will be amended.
2 Import/export indicator - In case import goods are transported from a
port of entry to the port of destination
specified on the bill of lading or a CFS
warehouse or to another border checkpoint,
the declarant shall choose “I”.

- In case export goods are transported from a

domestic port of export, port of import; a
bonded warehouse; a CFS warehouse to the
a port of export, the declarant shall choose
 “E”.

- In case goods transit on mainland of

Vietnam and declare other transport of
goods, the declarant shall choose “C”.
3 Customs authority Refers to code of the customs authority who
is assigned to process the declaration of
goods transport (the customs authority who
supervises the goods storage location). This
code consists of up to 6 symbols and shall be
inputted by:

- The system based on the declared

information regarding code of goods storage
location; or

- The declarant should the code of customs

authority which receives and processes the
declaration is different from the code
determined by the system.
4 Code of shipper Input TIN of the shipper.

The shipper can be the exporter, the

importer, a shipping company, a customs
broker or a logistics company.
5 Name of shipper - In case the code of shipper has already
been registered on the system as the importer
or exporter, input is not required.

- In other cases, the declarant must specify

this field.
6 Address of shipper - In case the code of shipper has already
been registered on the system, input is not
required. Should this information be
different from the previously registered
information, the declarant shall specify this
field.

- In other cases, the declarant must specify

this field.
7 Contract of - In case of transit goods, input is required.
transportation/Equivalent
document No.
8 Date of contract of - In case of transit goods, input is required.
transportation/equivalent
 document
9 Expiry date of contract of - In case of transit goods, input is required.
transportation/equivalent
document
10 Code of means of Choose one of following suggested means of
transportation transportation:

6: Aircraft

11: Ship

16: Barge

25: Train

31: Automobile

17: Other
11 Code of transport purpose 1. In case “I” is specified in the
“Import/export indicator" field, choose one
of following codes:

ICD: Import goods transported from a port

of entry to the port of destination specified
on the bill of lading.

IFS: Import goods transported from a port of

entry to a CFS warehouse;

ILS: Import goods transported from a port of

entry to an off-airport terminal;

ITH: Other import goods

2. In case “E” is specified in the

“Import/export indicator" field, choose one
of following codes:

ECD: Export goods transported from a

domestic port of export to the exit
checkpoint.

EFS: Export goods transported from a CFS

warehouse to an exit checkpoint;

ELS: Export goods transported from an off-

 airport terminal to an exit checkpoint.

EBD: Export goods transported from a

bonded warehouse to an exit checkpoint.

ETH: Other export goods

3. In case “C” is specified in the

“Import/export indicator" field, choose one
of following codes:

CTR: Transit goods

CTH: Other goods.

Remarks:

The declaration of code of transport purpose

for transportation of import, export goods
and other goods must conform to the
declaration of import/export indicator.
12 Method of transport NR: General transport

EA: General transport (in case of multiple

loading/unloading areas)

QU: Transport of goods requiring quarantine

inspection, and conditional import and
export goods

KS: Transport of goods having simplified

procedures

CT: Transport with change in means of

transportation
13 Estimated date of departure Estimated date of departure must be within
the registration period calculating from the
current date on the system.
14 Estimated time of departure Specify estimated time of departure

Example: in case estimated time of departure

is 7 p.m, input 19.
15 Estimated date of arrival Estimated date of arrival must be the same or
after the estimated date of departure (>=).
16 Estimated time of arrival Specify estimated time of arrival
 Example: in case estimated time of arrival is
7 a.m, input 07.
17 Code of loading area (Area The declarant shall input one of the
under customs supervision) following information:

- Code of loading area (Area under customs

supervision).

- In case the Code of loading position

(loading dock) is inputted, input of the Code
of loading area (Area under customs
supervision) is not required.

Consult schedules for code of loading and

unloading areas (areas under customs
supervision/independent transport
declaration/OLA) on the website
www.customs.gov.vn

18 Code of loading position The declarant shall input one of the

(loading dock) following information:

- Code of loading position (loading dock).

- In case the Code of loading area (Area

under customs supervision) is inputted, input
of the Code of loading position (loading
dock) is not required.

Consult the schedules for code of loading -

unloading position on the website:
www.customs.gov.vn
19 Code of loading 1. The declarant must complete this field if:
port/checkpoint/station
- “PT” is inputted as the method of transport;
or

- The code of loading position (loading

dock) is inputted.

2. In other cases, input of this field is not

required.
 Consult the schedules for code of loading
port/checkpoint/station on the website:
www.customs.gov.vn

20 Name of loading area The system shall automatically provide

name of loading area in case the declarant
complete the field “Loading area”.

In case the system does not automatically

provide name of loading area, the declarant
shall input name of the loading area.
21 Code of unloading area (Area The declarant shall input one of the
under customs supervision) following information:

- Code of unloading area (Area under

customs supervision).

- In case the Code of unloading position

(unloading dock) is inputted, input of the
Code of unloading area (Area under customs
supervision) is not required.

Consult schedules for code of loading and

unloading areas (areas under customs
supervision/independent transport
declaration/OLA) on the website
www.customs.gov.vn
22 Code of unloading position The declarant shall input one of the
(unloading dock) following information:

- Code of unloading position (unloading

dock)

- In case the Code of unloading area (Area

under customs supervision) is inputted,
input of the Code of unloading position
(unloading dock) is not required.

Consult the schedules for code of loading -

unloading position on the website:
www.customs.gov.vn
23 Code unloading 1. The declarant must specify this field in
port/checkpoint/station (Code case the code of unloading position
of unloading port) (unloading dock) has been inputted
 2. In other cases, input of this field is not
required.

Consult the schedules for code of unloading

port/checkpoint/station on the website:
www.customs.gov.vn

24 Name of unloading area The system shall automatically provide

name of unloading area in case the declarant
complete the field “Unloading area”.

In case the system does not automatically

provide name of unloading area, the
declarant shall input name of the unloading
area.
25 Route Specify information about primary transport
route of the goods. May input up to 35
symbols without diacritics.

Example: Goods transported from Hai

Phong to Ha Noi via National highway No.
5, specify HP-HN QL5.
26 Type of guarantee In case of submission of guaratnee according
to regulations and law, specify as follows:
X
- Individual guarantee: code A;

- Comprehensive guarantee: code B.

27 Code of guarantor bank In case of comprehensive guarantee (B),
input code of guarantor bank.

Consult the code of bank on the website:

www.customs.gov.vn
28 Year of guarantee issuance In case of comprehensive guarantee (b),
input year of issue of the guarantee using the
format YYYY.
29 Symbols of guaratee In case of comprehensive guarantee (B),
agreement input symbols of the guarantee agreement.
30 Guarantee agreement No. In case of comprehensive guarantee (B),
input number of the guarantee agreement.
31 Guarantee amount Input the guarantee amount calculated by the
declarant.
32 Note 1 The declarant shall specify other information
necessary for the declaration in this field.

In case QU is inputted as the method of

transport, the declarant must specify
information regarding the location of
quarantine inspection in this field.
B Specific information Specific
informati
on
33 Goods management No. (B/L The declarant must specify this field. May
No., AWB No., etc.) input up to 35 symbols without diacritics. To
be specific:

- Case 1: Goods listed under sea manifests,

input bill of lading number (B/L No.)

- Case 2: Goods listed under air manifests,

input bill of lading number (AWB No.)

- Case 3: Goods listed under railway

manifests, input bill of lading number (B/L
No.)

- Other cases (4) include:

(i) Transport of export/import goods by

automobiles or

(ii) Transport of goods between

processing/manufacturing for export/ export
processing warehouses (tax-suspension
factories), the declarant shall input goods
management number using formats below:

+ With respect to transport of import goods

or transport of goods between tax-
suspension factories by automobiles: The
declarant shall input the goods management
number using format
AAAAAAAAAAAAA,
BBBBBBBBBBBB.

In which AAAAAAAAAAAAA refers to

the TIN of the importer (13 symbols),
BBBBBBBBBBBB refers to a series of
number established by the declarant (up to
 12 symbols).

+ With respect to transport of export goods

by automobiles: the declarant shall input
goods management number using the format
CCCCCCCCCCCCC, BBBBBBBBBBBB.

In which CCCCCCCCCCCCC refers to the

TIN of the exporter (13 symbols),
BBBBBBBBBBBB refers to a series of
number established by the declarant (up to
12 symbols).

Remarks: the TIN of the importer, exporter

and series of number established by the
declarant in the goods management number
are separated by a comma (,). .
34 Bill of lading date - With respect to transport of goods whose
declaration of management numbers are
performed according to cases 1, 2 or 3 under
field No. 33 above, the declarant must input
bill of lading date.

- With respect to transport of goods whose

declaration of management numbers are
performed according to case 4 under field
No. 33 above, the declarant shall input the
date on which OLC is conducted.

- The date to be declared is expressed by 8

symbols without diacritics and using format
DDMMYYYY.
35 Name of goods The declarant shall specify name of
transported goods. In case a shipment of a
bill of lading consists of goods falling into
many categories, the declarant shall specify
name of goods that account for the majority
of total value of the shipment.
36 HS Code (4 digits) The declarant shall specify a representative
HS code (the first 4 digits) of a type of goods
that account for the highest percentage in
total value of the shipment.
37 Symbols and number Input symbols and number of goods.
38 First goods receipt date, - In case goods are transported to a bonded
bonded warehouse receipt warehouse, the declarant shall specify the
 date date of first receipt.

- In case goods are transported to a bonded

warehouse 2 times or more, the declarant
shall specify the date of first receipt.

- In other cases, input of this field is not

required.

The receipt date is expressed using the

DDMMYYYY format.
39 Classification of products Input Y.
made from import goods
40 Code of manufacturing Input code of manufacturing country or
country or place of place of manufacturing of the transported
manufacturing goods.

Consult schedule for code of country on

website www.customs.gov.vn

With respect to transport of import goods,

unless KS is specified as the method of
transport, input in this field is required.
41 Code of departure point Input code of depature point of transported
goods.

Consult the schedules for codes of loading

port/checkpoint/station on the website:
www.customs.gov.vn

- With respect to transport of import goods,

unless KS is specified as the method of
transport, the declarant must specify code of
departure point using code of foreign loading
port or airport. With respect to method of
transport of import goods specified as KS,
the declarant may input this field.

- With respect to transport of export goods,

unless KS is specified as the method of
transport, the declarant must specify code of
departure point using code of Vietnamese
loading airport or border checkpoint. With
respect to method of transport of export
goods specified as KS, the declarant may
 input this field.

- With respect to transport of other goods

(transport of goods between 2 storage areas
under customs supervision), input in this
field is not required.

- In case the code of departure point

according to UN/LOCODE is not available,
the declarant shall input code of country (2
symbols) + “ZZZ”
42 Code of destination point The declarant shall input code of destination
point of transported goods.

Consult the schedules for codes of loading

port/checkpoint/station on the website:
www.customs.gov.vn

- With respect to transport of import goods,

unless KS is specified as the method of
transport, the declarant must specify code of
destination point using code of Vietnamese
airport or border checkpoint of arrival. With
respect to method of transport of import
goods specified as KS or PT, the declarant
may input this field.

- With respect to transport of export goods,

unless KS is specified as the method of
transport, the declarant must specify code of
destination point using code of foreign
unloading port or airport. With respect to
method of transport of export goods
specified as KS, the declarant may input this
field.

- With respect to transport of other goods

(transport of goods between 2 storage areas
under customs supervision), input in this
field is not required.

- In case the code of departure point

according to UN/LOCODE is not available,
the declarant shall input code of country (2
symbols) + “ZZZ”
43 Type of goods manifest - Input “S” with respect to a sea manifest.
 - Input “A” with respect to an air manifest.

- Input “R” with respect to a railway

manifest.

- Input “V” with respect to other cases.

44 Means of transportation Box 1: Code of means of transportation

- in case export or import goods are

transported via riverways, inland waterways
or seaways, the declarant shall input call sign
of the ship (up to 35 symbols)

- In case export or import goods are

transported via airway, the declarant shall
input flight code and date using following
format: Flight code/Date. In which: The first
2 symbols of a flight code refers to code of
the airline, remaining symbols are flight
number; Flight date shall be inputted using
format DDMMM

Example: VN 1230/17NOV

- In case export or import goods are

transported by railway and listed under a
railway manifest, input train number (up to
10 symbols).

- In case export or import goods are

transported on road, the declarant shall input
license plate using format: “Code of country
where the vehicle is registered (2 symbols) –
License plate of the vehicle (up to 35
symbols)”.

Example: VN-29A1234

Box 2: Name of cargo ship

The system shall automaticall extract name

of the cargo ship.

In case the system does not automatically

extract name of the cargo ship, input name
of the cargo ship.
 Input is not required if goods are not
transported via seaway.
45 Estimated date of arrival / - In case of transport of import goods, the
Estimated date of departure declarant shall input the date on which goods
are estimated to arrive at the border
checkpoint.

- In case of transport of export goods, the

declarant shall input the date on which goods
are estimated to make an exit.

The dates shall be expressed using the

DDMMYYYY format

Input is not required if the method of

transportation is inputted as KS.
46 Code of importer - In case of transport of import goods, unless
the method of transportation is inputted as
KS and PT, the declarant shall input the TIN
of the importer.

- With respect to other cases, the declarant

may input the TIN of the importer.
47 Name of importer - In case code of importer which is declared
has been previously registered on the
system, the system shall automatically
extract name of the importer.

- In case code of importer which is declared

has not been registered on the system, input
name of the importer in this field.

- With respect to other cases, input name of

the importer in this field.
48 Address of importer - In case code of importer which is declared
has been previously registered on the
system, the system shall automatically
extract address of the importer.

- In case code of importer which is declared

has not been registered on the system, input
address of the importer in this field.

- With respect to other cases, input address

of the importer in this field.
49 Code of exporter - In case of transport of export goods, unless
the method of transportation is inputted as
KS and PT, the declarant shall input the TIN
of the exporter.

- With respect to other cases, the declarant

may input the TIN of the exporter.
50 Name of exporter - In case code of exporter which is declared
has been previously registered on the
system, the system shall automatically
extract name of the exporter.

- In case code of exporter which is declared

has not been registered on the system, input
name of the exporter in this field.

- With respect to other cases, input name of

the exporter in this field.
51 Address of exporter - In case code of exporter which is declared
has been previously registered on the
system, the system shall automatically
extract address of the exporter.

- In case code of exporter which is declared

has not been registered on the system, input
address of the exporter in this field.

- With respect to other cases, input address

of the exporter in this field.
52 Code of trustor The declarant shall input code of export
trustor or import trustor in case of transport
of goods under entrusted export or entrusted
import, respectively (if known).
53 Name of trustor Input is not required in case “Code of
trustor” field is left blank
54 Address of trustor Input is not required in case “Code of
trustor” field is left blank
55 Other regulations and law Input code of other legislative documents
relating transport of goods (if any).

Consult schedule for code of legislative

documents on the website
www.customs.gov.vn
56 Quantity Box 1: Input specific quantity
 Input quantity of transported goods in this
field. The quantity to be declared must be
integers.

In case specifc goods quantity cannot be

determined, input “1” in this field.

Box 2: Input code of unit (code of

packaging) corresponding to the quantity of
box 1.

(Consult the “Code of unit” schedule on the

website: www.customs.gov.vn)
57 Gross weight Box 1: Input gross weight of transported
goods in this field corresponding to the
quantity and unit declared in the “Quantity”
field.

The gross weight is expressed by an integer

consisting of up to 6 digits together with up
to 3 decimal places.

Box 2: Input code of weight unit in this field

corresponding to the gross weight in box 1
(E.g. KGM represents kilogram, TNE
represents tonne, LBR represents pound,
etc.)

Consult the “Code of unit” schedule on the

website: www.customs.gov.vn
58 Volume Box 1: Input volume of transported goods in
this field corresponding to quantity declared
in “Quantity" field above.

The volume is expressed by an integer

consisting of up to 6 digits together with up
to 3 decimal places.

Box 2: Input code of volume unit in this

field corresponding to the volume declared
in field 61 above (E.g. MTQ represents
cubic meter, FTQ represents cubic foot, etc.)

(Consult the “Code of unit” schedule on the

website: www.customs.gov.vn)
59 Value Box 1: Input value of transported goods in
this field, unless method of transportation is
specified as “KS”.

If “VND” is inputted as the unit of currency,

the declarant can only input an integer in this
field. With respec to other units of currency,
the declarant may input up to 4 decimal
places.

Box 2: Input code of currency unit of goods

value in field 63 above in this field.

Consult the “Code of unit” schedule on the

website: www.customs.gov.vn
60 Goods indicators at departure In case transported goods requiring separate
point note, e.g. fragile, liquid, etc. specify in this
field.

Up to 5 indicators can be specified for each

product.

Consult the schedule for code of goods

indicators at departure point on the website
www.customs.gov.vn
61 Permit No. In case transported goods requiring permit or
subject to specialized inspections, input
permit number or number of documents
informing results of the specialized
inspections in this field.
62 Date of issue Input effective date of the permit or
documents informing results of the
specialized inspection declared in the
“Permit No.” field. The date of issue is
expressed in DDMMYYYY format.
63 Expiry date of permit Input expiry date of the permit or documents
informing results of the specialized
inspection declared in the “Permit No.” field.

The expiry date is expressed in

DDMMYYYY format.
64 Note 2 Input other significant contents with respect
to each type of transported goods in this
field.
65 Export declaration form No. Input number of export declaration form or
 import declaration form (if any) of
transported goods in this field. Up to 50
declaration forms can be inputted.
With respect to fields 66 to 68 below, the declarant may input 100 times per With
field. respect to
fields 66
to 68
below, the
declarant
may input
100 times
per field.
66 Container No./Carriage - In case of seaway transportation, input
No./Package No. container No.

- In case of airway transportation, input

package No., e.g. pallet number, ULD
number, box number, etc.

- In case of railway transportation, input

carriage No.

- Input is not required in case of goods that

are bulk cargoes or LCL goods and
transported by automobiles.
67 Number of product line on Input number of column of the B/L
declaration form corresponding to the Container No./Carriage
No./Package No. specified above.

In case multiple bills of lading correspond to

Container No./Carriage No./Package No.
which was declared, the declarant shall input
column number of the bill of lading in
ascending order, e.g. "1 ", "12 “, “123 “, in
which “_” is a space.

Up to 5 symbols without diacritics can be

inputted.
68 Seal No. Box 1: Input seal number, lead seal number
(if any) of transported goods in this field.

Up to 15 symbols without diacritics can be

inputted.

Box 2: After receiving information on the

seal number or lead seal number from the
 customs authority, input the customs seal
number or lead seal number corresponding
to each container number, seal number, lead
seal number assigned by the shipping line,

APPENDIX IV

INSTRUCTIONS TO COMPLETE DECLARATION OF IMPORTED GOODS

Section Instructions
Upper Insert name of the Sub-department of Customs where the customs declaration is
left registered and the Sub-department of Customs at the import checkpoint.
corner
Middle * Declaration number, registration time: ordinal number of the declaration sorted by
part import purpose at each Sub-department of Customs in the following order:
Number/NK/Purpose/registering unit and quantity of appendices

* Quantity of appendices (if the shipment consists of more than one article)
Upper Where the customs official who receives the declaration of imported goods appends his
right signatures and seal.
corner
A –Completed by declarantA –Completed by declarant
Box 1 Exporter: Insert full name, address, phone number, fax number, and code (if any) of the
overseas seller who sells goods to the Vietnamese trader (according to the sale contract)
Box 2 Importer: Insert full name, address, phone number, fax number, and TIN of the importer;
passport/ID number (if the importer is an individual).
Box 3 Name of the trustee/authorized person: Insert full name, address, phone number, fax
number, and TIN of the trader who entrusts the importer, or full name, address, phone
number, fax number, and TIN or the authorized declarant; passport/ID number (if the
authorized declarant is an individual).
Box 4 Customs broker: Insert full name, address, phone number, fax number, and TIN of the
customs broker; number and date of the customs brokerage contract. Insert name of
bonded warehouse if goods are sent to a bonded warehouse.
Box 5 Insert purpose of imported goods
Box 6 Insert number, date of the commercial invoice (if any).
Box 7 Insert number, date of issue, date of expiration of the license (if any).
Box 8 Insert date of conclusion, date of expiration (if any) of the contract or its appendices (if
 any).
Box 9 Bill of lading: Insert number, date of the bill of leading or an equivalent transport
document issued by the carrier (if any).
Box 10 Port of loading: Insert name of the port, location where goods are loaded onto the means
of transport by which they are transported to Vietnam (according to the commercial
invoice or bill of lading).
Box 11 Port of discharge: Insert name of the port/checkpoint where goods are unloaded from the
means of transport (according to the bill of lading or transport document). If the
checkpoint/port of discharge is different from the location where goods are delivered to
the declarant, the port/checkpoint of delivery will be written.

Example: In case imported goods are discharged at Hai Phong port and delivered to the
consignee at Gia Thuy ICD, the declarant will write “Hai Phong/Gia Thuy”
Box 12 Means of transport: Insert name of the ship, flight number, train number, code and arrival
date of the vehicle that carries goods imported into Vietnam by sea, by air, by rail, or by
road respectively.
Box 13 Exporting country: Insert name of the country/territory from which goods are transported
to Vietnam (the last place where goods are exported to Vietnam). Use code names of
countries ISO 3166 (do not write names of countries/territories through which goods are
transited).
Box 14 Specify the delivery terms agreed by the buyer and the seller in the commercial contract.
Box 15 Specify method of payment (if any) agreed in the commercial contract e.g. L/C, DA, DP,
TRR, or barter, etc.
Box 16 Insert code of payment currency agreed in the commercial contract. Currency codes are
specified by ISO 4217 e.g. USD stands for US dollars
Box 17 Insert exchange rates between payment currency and VND to calculate tax (in
accordance with regulations applicable at the time of registration of customs declaration)
in VND (if any)
Box 18 Goods description: Specify goods name, specifications according to commercial contract
or documents relevant to the shipment.

* If the shipment consists of more than one article:

- On the customs declaration: “See appendix”.

- On the appendix: Specify name, specification, and quality of each article.

If a code is applied to a shipment which consists of multiple parts or articles (e.g.

integrated equipment), the declarant shall write the name of the shipment on the
declaration and make a manifest (not declaring on the appendix).
Box 19 Codes of goods: Insert codes of goods according to the list of exported or imported
goods promulgated by the Minister of Finance.

* If the shipment consists of two articles or more:

- On the customs declaration: left blank.

- On the appendix: write codes of every article.

Box 20 Origins: Insert name of the country/territory in which goods are manufactured (according
to the Certificate of Origin or relevant documents). Codes of countries are prescribed in
ISO 3166.

* Write similarly to box 19 if there is more than one article.

Box 21 Incentive: Insert name of the C/O form issued to the shipment under a Free Trade
Agreement to which Vietnam is a signatory.
Box 22 Goods quantity: Insert quantity or weight of each article in the shipment that suits the
unit in box 23.

* Write similarly to box 19 if there is more than one article.

Box 23 Unit: Insert unit of measurement of each article (e.g. m, kg, etc.) according to the list of
exported or imported goods promulgated by the Minister of Finance or depending on the
transaction.

* Write similarly to box 19 if there is more than one article.

Box 24 Unit price in transaction currency: Insert price for a unit of goods (according to box 23)
in the currency written in box 16 according to the commercial contract, invoice, L/C, or
relevant documents.

If the commercial contract allows payment deferral and the selling price/buying price on
the contract is inclusive of interest, the unit price equals (=) selling price/buying price
minus (-) interest.

* Write similarly to box 20 if there is more than one article.

Box 25 Write value in transaction currency of each article, which equals (=) quantity (box 22)
multiplied by (x) unit price in transaction currency (box 24).

* If the shipment consists of more than one article:

- On the customs declaration: Write total value in transaction currency of articles

declared on the appendix.

- On the appendix: Write value in transaction currency of each article.

Box 26 Import tax:
 a. Dutiable value: Insert dutiable value of each article in VND.

b. Tax rate (%): Insert the rates with corresponding codes in box 19 according to the
Tariff schedule applicable at the time of registration of the declaration.

c. Insert amount of import tax payable on each article.

* If the shipment consists of more than one article:

- Insert total amount of import tax payable in box “tax”

- Insert dutiable value, tax rate, and tax payable on each article on the appendix.
Box 27 Special excise tax:

a. Insert value subject to special excise tax, which is the sum of value subject to import
tax and import tax on each article.

b. Tax rate (%): Insert the rate of special excise tax with corresponding codes according
to box 19 and special excise tax schedule.

c. Insert amount of special excise tax payable on each article.

* Write similarly to box 26 if the shipment consists of more than one article.
Box 28 Environmental protection tax:

a. Insert quantity of goods subject to environmental protection tax according to the

environmental protection tax schedule.

b. Insert the rate of environmental protection tax on imported tax according to

environmental protection tax schedule.

c. Tax amount: insert amount of environmental protection tax payable on each article.

* Write similarly to box 26 if the shipment consists of more than one article.
Box 29 Value-added tax VAT:

a. Insert value subject to VAT, which equals (=) value subject to import tax plus (+)
import tax (if any) plus (+) special excise tax (if any) plus (+) environmental protection
tax (if any). Value subject to import tax is determined according to regulations on
dutiable prices.

b. Tax rate (%): Insert the rate of VAT with corresponding codes according to box 19
and VAT schedule.
 c. Insert amount of VAT payable on each article.

* Write similarly to box 26 if the shipment consists of more than one article.
Box 30 Total amount of tax (box 26 + 27 + 28 + 29): insert total amount of import tax special
excise tax, environmental protection tax, and VAT, in numbers and in words.
Box 31 Insert goods quantity, container number if imported goods are transported in containers,
including:

- Number of each container;

- Quantity of packages in each container;

- Insert weight of goods in each container and total weight of the shipment;

* If there are 4 containers or more, specific information will be written on the Appendix
of the customs declaration instead of the customs declaration.
Box 32 Enumerate enclosures of the declaration of imported goods
Box 33 Insert date of declaration, signature, full name, position, and append a seal on the
declaration
B. Completed by customs authorityB. Completed by customs authority
Box 34 The head of the Sub-department of Customs where the customs declaration is registered
writes the result of classification.
Box 35 Notes: Customs officials at various stages make notes that cannot be written in other
sections such as record number, penalty decision number, etc.
Box 36 Certification by customs official who supervise imported goods.
Box 37 Summary of decision to release goods, put goods into storage, or transport goods from a
checkpoint to another customs place outside the checkpoint area.
Box 38 Certification of customs clearance on the system or declaration printed by the trader.
C. Goods in the right column are not required to be enumerate in the boxes in the left
columnC. Goods in the right column are not required to be enumerate in the boxes in the left
column
Box 6, 8, 1. Personal belongings
13, 14,
15 2. Checked luggage

3. Means of transport of goods temporarily imported for re-export

4. Goods temporarily imported for re-export, temporarily exported for re-import serving
 certain tasks for a certain period of time.

5. Goods temporarily imported for re-export, temporarily exported for re-import for
repair.

6. Goods gifted by a foreign entity to a Vietnamese entity

7. Goods of diplomatic missions, international organizations in Vietnam, and employees

thereof.

8. Free-of-charge sample goods

Box 9, 1. Luggage beyond duty-free allowance prescribed in Article 61 of Decree No.
10, 11 08/2015/ND-CP.

2. Goods temporarily imported for re-export, temporarily exported for re-import serving
certain tasks for a certain period of time prescribed in Article 55 of Decree No.
08/2015/ND-CP carried upon an individual’s entry or exit.

3. Other goods carried upon an individual’s entry or exit.

Box 15, Goods sent to bonded warehouse

16, 17,
21, 26,
27, 28,
29, 30

INSTRUCTIONS TO COMPLETE DECLARATION OF EXPORTED GOODS

Section Instructions
Upper Insert name of the Sub-department of Customs where the customs declaration is
left registered and the Sub-department of Customs at the export checkpoint.
corner
Middle * Declaration number, registration time: ordinal number of the declaration sorted by
part export purpose at each Sub-department of Customs in the following order:
Number/XK/Purpose/registering unit and quantity of appendices

* Quantity of appendices (if the shipment consists of 4 articles or more)

Upper Where the customs official who receives the declaration of exported goods appends his
right signatures and seal.
corner
 A –Completed by declarantA –Completed by declarant
Box 1 Exporter: Insert full name, address, phone number, fax number, and code (if any) of the
Vietnamese trader who sells goods to the overseas buyer (according to the sale contract);
ID/passport number (if the exporter is an individual).
Box 2 Importer: Insert full name, address, phone number, fax number, and code (if any) of the
importer.
Box 3 Name of the trustee/authorized person: Insert full name, address, phone number, fax
number, and TIN of the trader who entrusts the exporter, or full name, address, phone
number, fax number, and TIN or the authorized declarant; passport/ID number (if the
authorized declarant is an individual).
Box 4 Customs broker: Insert full name, address, phone number, fax number, and TIN of the
customs broker; number and date of the customs brokerage contract.
Box 5 Insert purpose of exported goods.
Box 6 Insert numbers, dates of issue, dates of expiration of licenses for goods export (if any).
Box 7 Insert date of conclusion, date of expiration (if any) of the contract or its appendices (if
any).
Box 8 Insert number, date of the commercial invoice (if any).
Box 9 Checkpoint of export: Insert name of the port, location (agreed in the commercial
contract) where goods are loaded onto the means of transport for export.
Box 10 Importing country: Insert name of the country/territory of destination at the time of
export, except for those through which goods are transited. Codes of countries are
prescribed in ISO 3166.
Box 11 Specify the delivery terms agreed by the buyer and the seller in the commercial contract.
Box 12 Specify method of payment (if any) agreed in the commercial contract e.g. L/C, DA, DP,
TRR, or barter, etc.
Box 13 Insert code of payment currency agreed in the commercial contract. Currency codes are
specified by ISO 4217 e.g. USD stands for US dollars
Box 14 Insert exchange rates between payment currency and VND to calculate tax (in
accordance with regulations applicable at the time of registration of customs declaration)
in VND (if any)
Box 15 Goods description: Specify goods name, specifications according to commercial contract
or documents relevant to the shipment.

* If the shipment consists of 4 articles or more:

- On the customs declaration: “See appendix”.

 - On the appendix: Specify name, specification, and quality of each article.

* If a code is applied to a shipment which consists of multiple parts or articles (e.g.

integrated equipment), the declarant shall write the name of the shipment on the
declaration and make a manifest (not declaring on the appendix).
Box 16 Insert codes of goods according to the List of exported or imported goods of Vietnam
promulgated by the Minister of Finance.

* If the shipment consists of 4 articles or more:

- On the customs declaration: left blank.

- On the appendix: write codes of every article.

Box 17 Origins: Insert name of the country/territory in which goods are manufactured (according
to the Certificate of Origin or relevant documents). Codes of countries are prescribed in
ISO.

* Write similarly to box 16 if there 4 articles or more.

Box 18 Goods quantity: Insert quantity or weight of each article in the shipment that suits the
unit in box 19.

* Write similarly to box 16 if there 4 articles or more.

Box 19 Unit: Insert unit of measurement of each article (e.g. m, kg, etc.) according to the list of
exported or imported goods promulgated by the Minister of Finance or depending on the
transaction.

* Write similarly to box 16 if there 4 articles or more.

Box 20 Unit price in transaction currency: Insert price for a unit of goods in the currency written
in box 13 according to the commercial contract, invoice, L/C, or relevant documents.

* Write similarly to box 16 if there 4 articles or more.

Box 21 Write value in transaction currency of each article, which equals (=) quantity (box 18)
multiplied by (x) unit price (box 20).

* If the shipment consists of 4 articles or more:

- On the customs declaration: Write total value in transaction currency of articles

declared on the appendix.

- On the appendix: Write value in transaction currency of each article.

Box 22 Export tax:
 a. Dutiable value: Insert dutiable value of each article in VND.

b. Tax rate (%): Insert tax rate corresponding to the code in box 16 according to the
Export tariff schedule.

c. Insert amount of export tax payable on each article.

* If the shipment consists of 4 articles or more:

- Insert total amount of export tax payable in box “Total”

- Insert dutiable value, tax rate, and tax payable on each article.
Box 23 Other revenues:

- Value of other revenues.

- Ratio (%) of other revenues

- Amount of other revenues

* Write similarly to box 22 if there 4 articles or more.

Box 24 Total amount of tax and other revenues (box 22 + 23): insert total amount of export tax
and other revenues, in numbers and in words.
Box 25 Insert goods quantity, container number if exported goods are transported in containers,
including:

- Number of each container;

- Quantity of packages in each container;

- Weight of goods in each container and total weight of the shipment;

- Packing location (where exported goods are put into containers);

* If there are 4 containers or more, specific information will be written on the Appendix
of the customs declaration instead of the customs declaration.
Box 26 Enumerate enclosures of the declaration of exported goods
Box 27 Insert date of declaration, signature, full name, position, and append a seal on the
declaration
B. Completed by customs authorityB. Completed by customs authority
Box 28 The head of the Sub-department of Customs where the customs declaration is registered
writes the result of classification.
Box 29 Notes: Customs officials at various stages make notes that cannot be written in other
sections such as record number, penalty decision number, etc.
Box 30 Certification of customs clearance on the system or declaration printed by the trader.
Box 31 Certification by customs official who supervise exported goods.
C. Goods in the right column are not required to be enumerate in the boxes in the left
columnC. Goods in the right column are not required to be enumerate in the boxes in the left
column
Box: 7, 1. Personal belongings
8, 9, 10,
11, 12 2. Checked luggage

3. Means of transport of goods temporarily imported for re-export

4. Goods temporarily imported for re-export, temporarily exported for re-import serving
certain tasks for a certain period of time.

5. Goods temporarily imported for re-export, temporarily exported for re-import for
repair.

6. Goods gifted by a Vietnamese entity to an overseas entity.

INSTRUCTIONS TO COMPLETE APPENDIX OF DECLARATION OF IMPORTED GOODS

Section Instructions
Upper Insert name of the Sub-department of Customs where the customs declaration is
left registered and the Sub-department of Customs at the import checkpoint.
corner
Middle Appendix number (written by the declarant)
part
Upper * Declaration number: daily ordinal number of the declaration sorted by import purpose
right at each Sub-department of Customs in the following order:
corner Number/NK/Purpose/registering unit and quantity of appendices (written by customs
official)

* Purpose of imported goods is the same as that on the import declaration.

Box 18 Goods description: Specify goods name, specifications according to commercial contract
or documents relevant to the shipment.

Insert notification number if declarations are sorted according to the analysis and
classification results.
Box 19 Insert codes of goods according to the List of exported or imported goods promulgated
by the Minister of Finance.
Box 20 Origins: Insert name of the country/territory in which goods are manufactured (according
to the Certificate of Origin or relevant documents).
Box 21 Incentive: Insert name of the C/O form or self-certification of origin issued to the
shipment under the Free Trade Agreements to which Vietnam is a signatory.

In case of self-certification of origin: Insert “TCN" + Abbreviated name of the

Agreement (e.g. TCNATIGA for certification under ASEAN Trade in Goods
Agreement).
Box 22 Goods quantity: Insert quantity or weight of each article in the shipment that suits the
unit in box 23.
Box 23 Unit: Insert unit of measurement of each article (e.g. m, kg, etc.) according to the list of
exported or imported goods promulgated by the Minister of Finance or depending on the
transaction.
Box 24 Unit price in transaction currency: Insert price for a unit of goods (according to box 23)
in the currency written in box 16 according to the commercial contract, invoice, L/C, or
relevant documents.
Box 25 Write value in transaction currency of each article, which equals (=) quantity (box 22)
multiplied by (x) “unit price (box 24).
Box 26 Import tax:

a. Dutiable value: Insert dutiable value of each article in VND.

b. Tax rate (%): Insert the rates with corresponding codes in box 19 according to the
Tariff schedule applicable at the time of registration of the declaration.

c. Insert amount of import tax payable on each article.

Box 27 Special excise tax:

a. Insert value subject to special excise tax, which is the sum of value subject to import
tax and import tax on each article.

b. Tax rate (%): Insert the rate of special excise tax with corresponding codes according
to box 19 and special excise tax schedule.

c. Tax amount: insert amount of special excise tax payable on each article.
Box 28 Environmental protection tax:

a. Insert quantity of goods subject to environmental protection tax according to the

 environmental protection tax schedule.

b. Insert the rate of environmental protection tax on imported tax according to

environmental protection tax schedule.

c. Tax amount: insert amount of environmental protection tax payable on each article.
Box 29 Value-added tax (VAT):

a. Insert value subject to VAT, which equals (=) value of imported goods at the
checkpoint (if any) plus (+) special excise tax (if any) plus (+) environmental protection
tax (if any). Value subject to import tax is determined according to regulations on
dutiable prices.

b. Tax rate (%): Insert the rate of VAT with corresponding codes according to box 19
and VAT schedule.

c. Tax amount: insert amount of VAT payable on each article.

Box 31 Insert goods quantity, container number if imported goods are transported in containers,
including:

- Number of each container;

- Quantity of packages in each container;

- Insert weight of goods in each container and total weight of the shipment.
Box 33 Insert date of declaration, signature, full name, position, and append a seal on the
declaration

INSTRUCTIONS TO COMPLETE APPENDIX OF DECLARATION OF EXPORTED GOODS

Section Instructions
Upper Insert name of the Sub-department of Customs where the customs declaration is
left registered and the Sub-department of Customs at the export checkpoint.
corner
Middle Appendix number (written by the declarant)
part
Upper Declaration number: daily ordinal number of the declaration sorted by export purpose at
right each Sub-department of Customs in the following order:
corner Number/XK/Purpose/registering unit (written by customs official)

Purpose of exported goods is the same as that on the export declaration.

Box 15 Goods description: Specify goods name, specifications according to commercial contract
or documents relevant to the shipment.
Box 16 Insert codes of goods according to the List of exported or imported goods promulgated
by the Minister of Finance.
Box 17 Origins: Insert name of the country/territory in which goods are manufactured (according
to the Certificate of Origin or relevant documents). Codes of countries are prescribed in
ISO 3166.
Box 18 Goods quantity: Insert quantity or weight of each article in the shipment that suits the
unit in box 19.
Box 19 Unit: Insert unit of measurement of each article (e.g. m, kg, etc.) according to the list of
exported or imported goods promulgated by the Minister of Finance or depending on the
transaction.
Box 20 Unit price in transaction currency: Insert price for a unit of goods in the currency written
in box 13 according to the commercial contract, invoice, L/C, or relevant documents.
Box 21 Write value in transaction currency of each article, which equals (=) quantity (box 18)
multiplied by (x) unit price (box 20).
Box 22 Export tax:

a. Dutiable value: Insert dutiable value of each article in VND.

b. Tax rate (%): Insert export tax rate corresponding to the code in box 16 according to
the Export tariff schedule.

c. Insert amount of export tax payable on each article.

Box 23 Other revenues:

- Value of other revenues.

- Ratio (%) of other revenues

- Amount of other revenues

Box 25 Insert goods quantity, container number if exported goods are transported in containers,
including:

- Number of each container;

- Quantity of packages in each container;

- Weight of goods in each container and total weight of the shipment;

- Packing location (where exported goods are put into containers);

 Box 27 Date of declaration, signature, full name, position, and seal of declarant.

Box 4 Signature and seal of the customs Signature and seal of the customs
official who carry out physical official who carry out physical
inspection of goods (using scanner, inspection of goods
scale, other devices)
Box 5 Opinion, signature, and seal of Head of Opinion, signature, and seal of Head of
Sub-department of Customs Sub-department of Customs

APPENDIX V

Form No. 03/KBS/GSQL

ADDITIONAL DECLARATION OF EXPORTED/IMPORTED GOODS

A- COMPLETED BY DECLARANT

1. Declarant:

2. TIN:

3. Addition to customs declaration No. _________________ dated ________

4. Additional contents:

STT Declared contents Additional contents Reasons

1
2
3
4
5
6
7
8
9
10
5. Enclosures
 [location and date]
DECLARANT
(signature, full name, seal)

B- COMPLETED BY CUSTOMS AUTHORITY

1- Time of receipt of additional declaration (date and hour):

Recipient:

2- Result of inspection of additional contents:

Recipient’s opinion Approval by Head of Sub-department

of Customs

[location and date] [location and date]

RECIPIENT HEAD OF SUB-DEPARTMENT OF
(signature, full name, seal) CUSTOMS
(signature, full name, seal)

[Specify whether additional contents are accepted or rejected; append signature, full name, and
official’s seal)

--------------------------------------------------------------------------------------------------------

Notes:

- Only write the contents related to the additional contents in column “Declared contents” and
“Additional contents”.

- This form is used for 01 customs declaration.

Form No.12/TB-CSSX/GSQL

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness
-----------------
(Location and date)
 NOTIFICATION OF LOCATION OF PRODUCING FACILITIES, STORAGE OF RAW
MATERIALS, SUPPLIES, MACHINERY, EQUIPMENT AND EXPORTS

To: Customs Sub-department of ….

I. Enterprise information:

1. Name of the enterprise:................................

2. Current tax code: ……………………………………………………..

3. Tax code before change (if any):..........................................................

- Name of the enterprise before change:

- Reason for change (acquisition, full division, partial division or code change):

4. Address of the head office: ……………………

- The office owned by the enterprise:

- Hired office:

5. Chairperson of the Board of Directors (or Chairperson of the Member Council):

- ID Card No./Passport No.: Issuance date: Issuer:

- Place of permanent residence registration:

- Phone number:

6. Director General (or Director):

- ID Card No./Passport No. Issuance date: Issuer:

- Place of permanent residence registration:

- Phone number:

7. Investment country(ies ):.............

8. Line of business (according to the business registration certificate/investment certificate/ investment

license

9. History of inspection visit to the producing facility: (specify whether the facility falls in one of the
two following cases):

9.1. The facility has not undergone inspection by the customs authority.
9.2. The facility has undergone inspection by the customs authority.

In case the inspection is carried out before the notification date, specify all information including the
inspection record number, inspection conclusion number and inspection time.

II. Content:

A. Total number of producing facility: ……………………

1. Producing facility located inside the plant: ..............

1.1. Address of facility no.1: ……………….

- Owned: * ; Hired: *

- Total number of machinery and equipment line: …………….

- (Including: Owned: ............ Hired: ............ ; others:..........)

- Producing capacity: Specify the maximum capacity to produce exports per day/month/year:
……………………………………………

- The aforesaid facility is suitable for raw materials, supplies imported for processing and producing
exports in the field of (tick the box with the equivalent field):

Footwear and leather: □ Clothing: □ Electronics and Refrigeration: □

Food processing: □ Mechanics: □ Wood: □

Plastic: □ Agricultural products: □ Others: □

- Producing cycle according to each line of business: …………….

1.2. Address of facility no.2: ……………….

If there is more than one producing facility, declare as mentioned in the item 1.1.

2. Number of producing facility located outside of the plant: ..............

2.1. Address of facility no.1: ……………….

- Owned: □ ; Hired: □

- Total number of machinery and equipment line: …………….

(Including: Owned: ............ Hired: ............ ; others:..........)

- Producing capacity: Specify the maximum capacity to produce exports per day/month/year:
- Producing cycle according to each line of business: …………………

- The aforesaid facility is suitable for raw materials, supplies imported for processing and producing
exports in the field of (tick the box with the equivalent field):

Footwear and leather: □ Clothing: □ Electronics and Refrigeration: □

Food processing: □ Mechanics: □ Wood: □

Plastic: □ Agricultural products: □ Others: □

2.2. If there is more than one producing facility, declare as mentioned in the item 2.1.

B. Producing capacity (of all producing facilities if there is more than one):

Number of products created per year/quarter/month/week/day: …………….

C. Main lines of business (tick the equivalent box):

Footwear and leather: □ Clothing: □ Electronics and Refrigeration: □

Food processing: □ Mechanics: □ Wood: □

Plastic: □ Agricultural products: □ Others: □

D. Personnel (of all producing facilities if there is more than one):

- Managers: …….. people;

- Workers: ……… people

E. The enterprise is a parent company that imports and provides raw materials and supplies for
processing and production of domestic exports for its subsidiaries owning producing facilities:

- Number of subsidiaries: ……… To be specific:

- Subsidiary no.1; ………………… Tax code: …………

Address of producing facility no.1: ………………

- Subsidiary no.2 (Declare as mentioned above)

F. The enterprise is a subsidiary of a parent company that imports and provides materials and
supplies for processing and production of domestic exports for other subsidiaries of such parent
company owing producing facilities:

Number of subsidiary: ……… To be specific:

- Subsidiary no.1; ………………… Tax code: …………

Address of producing facility no.1: ………………

- Subsidiary no.2 (Declare as mentioned above)

G. The enterprise is a subsidiary that imports and provides materials, supplies for processing
and production of domestic exports for its branches owning producing facility:

Number of branch: ……… To be specific:

- Branch no.1: ……………………… Tax code: …………..

Address of branch no.1: ………………

- Branch no.2 (Declare as mentioned above)

III. In terms of law compliance:

During 730 days, the enterprise has (tick the equivalent box):

- incurred a penalty for smuggling or illegal transport of goods across the border or tax evasion:

Yes □ No □

- incurred a penalty for tax evasion or tax fraud:

Yes □ No □

- incurred a penalty for accounting-related violations:

Yes □ No □

We hereby commit to take legal responsibility for the declaration above. Should any change be made
to the aforesaid information, we will provide another declaration.

LEGAL REPRESENTATIVE
(Sign and seal)

Form No. 14/KT-CSSX/GSQL

Customs Department: SOCIALIST REPUBLIC OF VIETNAM

Sub-department of Customs: Independence - Freedom - Happiness
---------------
 No. .............../BB-KTCSSX

MANUFACTURING FACILITY INSPECTION RECORD

Pursuant to Article ... Circular No. .../20../TT-BTC ………… of the Minister of Finance on guidelines
for customs procedures;

At _________ [insert hour] on ___________ [insert date] __________ at ____________, we,

including:

I. Representative of customs authority:

1. Mr./Ms.: ........................................Position: .............................Unit............................

2. Mr./Ms.: ........................................Position: .............................Unit............................

II. Representative of trader:

1. Mr./Ms.: ........................................Position: .............................Unit............................

2. Mr./Ms.: ........................................Position: .............................Unit............................

III. Representative of subcontractor (if any):

1. Mr./Ms.: ........................................Position: .............................Unit............................

2. Mr./Ms.: ........................................Position: .............................Unit............................

IV. Witness (if any):

1. Mr./Ms.: ........................................ Date of birth: ................ Nationality: .........................

Address: ...............................................................................................................................

Profession: .....................................................................................................................

ID/Passport number: ............................. Date of issue: ......................... Issuer: ................

We hereby certifies the result of inspection at manufacturing facility of ……………………. [Insert

name and address of company]

2. Right to use land, workshop (Certificate of land use right, contract to lease land, workshop, etc.):

3. Trader’s right to own/use imported machinery and equipment:

- Import declaration: .........................................................................................................

- Lease/borrowing contract ……………………………………………………………………

4. Practical quantity, categories of machinery and equipment: …………..

5. Trader’s operation (quantity of workers at manufacturing lines, quantity of worker on inspection

date, payroll, insurance, etc.):

6. Manufacturing capacity of trader: …….

Ending time: ______________________

This record is made into ______ copies with equal value, each copy has _____ sheets. ____ copies are
given to ______

The record is concurred with and signed by all participants.

7. Additional opinions (if any).

LEGAL REPRESENTATIVE OF REPRESENTATIVE OF

TRADER CUSTOMS AUTHORITY
(signature, full name, seal) (signature, full name)

Form No. 15/BCQT/GSQL

Trader’s name: ………….. SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness
Code: -----------------------

Address: ........

STATEMENT OF RAW MATERIALS, SUPPLIES, FINISHED PRODUCTS DERIVED FROM

IMPORTED GOODS

[Year]

STT Account Name, Amount (VND) Amo

specifications of unt
materials/goods (VND
)Amo
unt
(VND
)Amo
 unt
(VND
)Note
Opening
Purchased Used Ending stock
stock
(1) (2) (3) (4) (5) (6) (7) (8)
1 Imported materials 500 200 300 400
Finished products
2 derived from 100 300 150 250
imported goods

[date]
STATEMENT MAKER LEGAL REPRESENTATIVE OF TRADER
(signature, full name) (signature, full name, seal)

Instructions

1. This form is used by contract manufacturers, manufacturers of goods for export, enterprises
operating in free trade zones, and export processing enterprises. If an enterprise operates in multiple
forms, a report for each form shall be made;

2. Manufacturers of goods for export (including enterprises in free trade zone and export processing
enterprises who manufacture goods for export shall declare “imported raw materials, supplies” and
“finished products” from corresponding account 152 and account 155 prescribed in Circular No
200/2014/TT-BTC dated December 22, 2014 or Decision No. 48/2006/QD-BTC of the Ministry of
Finance;

3. Inward processors (including enterprises in free trade zones and export processing enterprises hired
by foreign entities or other enterprises in free trade zones as contract manufacturers, other export
processing enterprises) shall keep a log of materials and finished products similarly to account 152 and
155 in Circular No. 200/2014/TT-BTC and Decision No. 48/2006/QD-BTC.

4. Total value of goods used in the period (column 6) include: goods exported or returned to abroad;
indirectly exported; transferred to another processing contract; raw materials, supplies that are
destroyed or damaged by natural disasters, conflagration, accidents during processing/manufacturing of
goods for export. If raw materials, supplies that are destroyed or damaged by natural disasters,
conflagration, accidents are eligible for tax exemption, tax cancellation, or tax refund, their quantity
and value must be specified in column 8.

Form No. 16/BCQT-MMTB/GSQL

Trader’s name: ………….. SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Code: ------------------

Address: …….

REPORT ON USE OF MACHINERY AND EQUIPMENT UNDER EACH PROCESSING

CONTRACT

ST Contrac Name of Uni Temporar Re- Quantity of Quantity

T t machinery/equipme t y import export machinery and of
number nt quantity quantit equipment machiner
y transferred to y and
another contract equipmen
t
Quantit Number,
transferr
y date of
ed to
processin
another
g
contract
contract
Quantity
of
remainin
g
machiner
y and
equipmen
t
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1
2
… …
Total: Total:

[date]
REPORT MAKER LEGAL REPRESENTATIVE OF TRADER
(signature, full name, seal) (signature, full name, seal)

Form No. 17/XL-HDGC/GSQL

Trader’s name SOCIALIST REPUBLIC OF VIETNAM

 No. ………. Independence - Freedom - Happiness

------------------

Notification of unused materials, [location & date]

supplies; leased/borrowed
machinery and equipment,
waste/rejects

To: ………….. [Name of Sub-department of Customs]

On _______ [insert date], ___________ [insert company’s name, TIN, address, phone, fax] entered
into a processing contract/appendix No. ______ dated ___________ with [insert name and address of
foreign company].

We have completed and finalized the contract with the foreign party under finalization record No.
_______ dated ______ (enclosed herewith)

Pursuant to the finalization record, we hereby requests __________ [insert name of Sub-department of
Customs] to carry out customs procedures for handling unused materials and supplies, leased/borrowed
machinery and equipment as follows:

+ Unused materials and supplies: __________ [specify solution according to Clause _____ Article
_____ Circular No. ___ /2015/TT-BTC);

+ Leased/borrowed machinery and equipment: __________ [specify solution according to Clause

_____ Article _____ Circular No. ___ /2015/TT-BTC);

+ Finished products in stock: __________ [specify solution according to Clause _____ Article _____
Circular No. ___ /2015/TT-BTC);

We are committed to complete procedures for handling unused materials and supplies, leased/borrowed
machinery and equipment as prescribed by law within 30 days from the day on which permission is
granted by _____ [insert name of Sub-department of Customs].

[location and date]

LEGAL REPRESENTATIVE OF TRADER
(signature, full name, seal)

Opinion of Sub-department of Customs where processing contract is finalized:

Approval is granted by head of Sub-department of Customs.

 Head of Sub-department of Customs
(date, signature, seal)

Form No. 23/NLNK-PTQ/GSQL

Trader’s name: …………..

TIN: …………………

STATEMENT OF IMPORT TAX PAYABLE

Enclosed with export declaration No. _________ dated _________

Registered at ___________ [insert name of Sub-department of Customs]

STT Imported HS code Rate Dutiable Tax payable

materials value
1.
2.
3.
Total import tax payable: Total import tax
payable:Total
import tax
payable:Total
import tax
payable:Total
import tax
payable:
Number of written request for selection of tax determination method No. ____________ according to
Clause 7 Article 13 of Circular No. 109/2014/TT-BTC dated August 15, 2014 of the Ministry of
Finance: (*)

LEGAL REPRESENTATIVE OF TRADER

(signature, full name, seal)
Notes:

- (*) Enterprises having projects of investment and issued with investment licenses or certificates of
investment after January 15, 2014 are not required to declare this information;

- The Sub-department of Customs in charge of free trade zone at the checkpoint economic zones shall
receive the document;
- Enterprise that buys goods manufactured within a free trade zone.

APPENDIX VI

Form No. 02A/TBNVTG/TXNK

[Insert name of Customs

Department]
[Insert name of Sub-department of
Customs]
No. /TB-CCHQ... [location & date]

NOTICE

of doubtful value

Pursuant to Circular No. 38/2015/2015 dated March 25, 2015 on customs procedures, customs control
and inspection, export tax, import tax, and tax administration for exported or imported goods;

_________________ [Insert name of Sub-department of Customs] has examined and found declared
values of the following exported/imported goods under declaration No. __________ dated
____________ doubtful:

No. Code Name

(1) (2) (3)

_____________ [Insert name of Sub-department of Customs] hereby requests submission of additional

documentary evidence in order to exercise the right to consultancy or pay tax as declared.

Head of Sub-department of Customs

(signature and seal)

Declarant’s response
(signature and full name of authorized
representative)
* Specify "consultancy requested" and consultancy time, or “no consultancy, customs clearance
requested”

Form No. 03/QDDCT/TXNK

General Department SOCIALIST REPUBLIC OF VIETNAM

of Customs/Customs Independence - Freedom - Happiness
Department
[Customs
Department/Sub-
department of
Customs]
No. …. [location & date]
…. /QD………….

DECISION

Tax adjustment

(applied to goods repurposed or sold domestically instead of being exported as intended)

[NAME OF CUSTOMS AUTHORITY]

PURSUANT TO the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the
Law No 21/2012/QH13 dated November 20, 2012 on the amendments to the Law on Tax
administration; the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for
implementation of the Law on Tax administration, Law on amendments to the Law on Tax
administration, and instructional Circulars;

Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005; the Law on
Value-added tax No. 13/2008/QH12 dated June 03, 2008; the Law on Environmental protection tax No.
57/2010/QH12 dated November 15, 2010; instructional Decrees and Circulars thereof;

Pursuant to Circular No. 38/2015/2015 dated March 25, 2015 on customs procedures, customs control
and inspection, export tax, import tax, and tax administration for exported or imported goods;

In consideration of request made by …. [insert name of taxpayer] and proposal of …. [insert name of
advisory unit] for …………. [insert “repurposing of goods intended for export” or domestic sale of
goods intended for export”

DECIDES:
Article 1. Reduction of tax on declaration No. …….. [insert number of old declaration] of ………….
[insert name, TIN, and address of taxpayer] on the amount of goods repurposed/sold domestically
instead of being exported as intended on declaration No. …. [insert number of new declaration]
registered at …. [insert name of Sub-department of Customs where the new declaration is registered]
for ..... [insert new purpose]:

No. Tax Amount (VND)

1 Export tax
2 Import tax
3 VAT
4 ……
Total:
Article 2. This Decision is effective from the day on which it is signed. Mr./Ms. ….. [insert name of
the head of advisory unit] and Mr./Ms. ……. [insert name of taxpayer] are responsible for
implementation of this Decision/.

HEAD OF COMPETENT CUSTOMS AUTHORITY

(signature, full name, seal)

APPENDIX VII

PROOF OF PAYMENT VIA WIRE TRANSFER

(issued together with the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25,
2015)

1. Proof of payment via wire transfer used for consideration of tax refund (or tax cancellation) shall
comply with instructions of this Appendix.

2. “wire transfer” means the transfer of money from the importer’s bank to the exporter’s bank to pay
for merchandise and/or service using a method conformable with the contract and the bank’s
regulations.

“proof of payment” mean documents of a bank informing the receipt of payment to the exporter. A
deferred payment shall be defined in the export contract. At the time of payment, the exporter shall
provide proof of payment via wire transfer. In case of entrusted export, the entrustee shall be paid via
wire transfer by the foreign importer.

3. Currency of payment used for oil export, temporary import shall be a convertible foreign currency in
accordance with applicable regulations on foreign exchange control. However, Vietnamese traders
selling oil to traders in dedicated customs-controlled areas in the territory of Vietnam such as export
processing zones, export processing enterprises, tax-suspension areas, commercial and industrial zones
and other economic zones established according to the Prime Minister’s Decisions where trade between
these areas and the domestic market is considered as import and export activities and Vietnamese
airlines that own airplanes operating in international routes and Vietnamese traders that own vessels
operating in international routes may make the payment in Vietnam Dong.

4. The following cases are also defined as payment via wire transfer:

4.1. If the payment for the exports is deducted from a foreign loan, the exporter shall have the
following documents:

a) A loan contract (with regard to a loan whose maximum term is 1 year) or loan registration
certificates issued by the Vietnam State Bank (with regard to a loan whose term is 1 year or more);

b) Documents of transfer from foreign importers’ banks to Vietnam banks;

The method of payment for the exports deducted from the foreign loan shall be defined in the export
contract.

c) A written confirmation of foreign importers about deduction from the loan and

d) After the payment for the exports is deducted from the foreign loan, the difference shall be paid via
wire transfer. Proof of payment via wire transfer shall comply with instructions of this Appendix.

4.2. If an exporter is paid for the exports via wire transfer and the foreign importer authorizes an
organization or individual to make the payment, the authorization shall be specified in export contract;
contract appendix or a payment note) apart from provision of proof of payment.

4.3. If a foreign importer pays for exports via the importer’s demand deposit account at a bank in
Vietnam, the payment shall be made via wire transfer. The proof of payment in this case is a document
issued by the bank informing the exporter of receipt of payment deducted from the current account of
the importer or its authorized person.

4.4 If the merchandise is exported to be sold at an overseas fair and exhibition and the exporter brings
revenues in cash in the currency of the country where the fair and exhibition takes place to Vietnam,
the exporter shall have documents proving that such amount has been declared to the customs authority
and deposited at a bank in Vietnam.

4.5. If the export aims to pay a foreign loan on behalf of the Government, acceptance of exports as loan
repayment or submission of documents to the foreign importer shall be confirmed by a foreign trade
bank.

4.6. If a payment is made by offsetting the value of export merchandise or processing contract against
the value of merchandise and service bought from the foreign importer, the export shall satisfy the
following conditions:

a) The payment method is specified in the export contract between an exporter and a foreign importer;
b) There is a written confirmation of the foreign importer about the offsetting

c) After the value of exports is deducted from the foreign loan, the difference is paid via wire transfer.
Proof of payment via wire transfer shall comply with instructions of this Appendix.

4.7. If the payment amount in proof of payment is not equal to the payment amount as defined in the
contract or contract appendices on behalf of organizations and individuals that shall make payment,
these cases shall be handled as follows:

a) If the payment amount in proof of payment is smaller than those defined in the contract or contract
appendix, the exporter shall specify the reasons such as transfer fee imposed by the bank, discount
because of low-quality merchandise or insufficient quantity (in this case a written agreement on the
discount between the exporter and the importer is required), etc.

b) If the payment amount in proof of payment is greater than those defined in the contract or contract
appendix, the exporter shall specify the reasons such as lump sum payment for more than one contract,
advanced payment for merchandise, etc and make a commitment to take legal responsibility for this
declaration.

4.8. If a payment method is different from the method defined in the export contract, the exporter shall
provide a written notification of the change made by the foreign importer.

4.9. If documents do not define correctly name of the remitting bank but specify name of payer, the
beneficiary of contract, the export contract number, the payment value conformable with the signed
export contract, these documents are considered as valid proof of payment.

4.10 If an exporter does not provide proof of payment to customs authority because the importer goes
bankrupt or runs away, etc, the exporter shall provide a written explanation together with documentary
evidence and a commitment to take legal responsibility for the abovementioned explanation.

4.11 If an exporter is paid for merchandise in foreign cash, this exporter shall show license for
collection of foreign cash from export granted by the Department of Foreign Currency Exchange of the
State bank of Vietnam or by a branch of State bank of Vietnam of the bordering province. Collection
and payment of foreign currency shall be carried out within the time limit in the license. The license for
collection of foreign cash from export and a written confirmation of the bank where the account is
opened about payment of foreign cash collected from export are considered as valid proof of payment
for the export contract.

4.12 If the merchandise is sold to a foreign trader but is delivered to another business establishment in
Vietnam and appointed by the foreign trader as materials or further processing, the foreign trader shall
make the payment via wire transfer in a convertible foreign currency.
------------------------------------------------------------------------------------------------------
This translation is made by THƯ VIỆN PHÁP LUẬT, Ho Chi Minh City, Vietnam and for reference
purposes only. Its copyright is owned by THƯ VIỆN PHÁP LUẬT and protected under Clause 2,
Article 14 of the Law on Intellectual Property.Your comments are always welcomed