Based on the provisions of the Law on Foreign Trade Management 2017; Circular 38/2015/TT-BTC, HMLF provides information on Documents and Customs Declaration Procedures in the Policy on importing goods into separate areas as follows:
1. Import documents in a separate customs area
Enterprises need to prepare a set of documents including:
– The customs declaration, the enterprise declares the value on the customs declaration;
– Import license;
– Certificate of specialized examination. (After receiving notification of goods arrival, businesses can request specialized inspection to obtain a certificate);
– Records of order confirmation (Booking Confirmation);
– Sale Contract;
– More than Commercial Invoice (Commercial Invoice);
– List of goods (Packing List);
– Bill of lading (Bill of lading – Master, Telex Release, or Seaway Bill);
– State budget payment slip;
– Certificate of product origin (Certificate of original);
– Cargo insurance (Insurance Certificate);
– Phytosanitary Certificate or Fumigation Certificate;
– Letter of credit (LC);
– Material Safety Data sheet.
2. Declare electronic import declaration
According to the policy of importing goods into the customs area, the first time declarer must buy a “digital signature” (USB Token), register a login account to declare. Then declare on the customs software (EUCS5 VNACCS), the system will automatically divide into 3 streams:
– Green: The inspection code of the declaration is number 1, the goods will be cleared immediately.
– Gold: The inspection code of the declaration is number 2, enterprises need to present documents for customs to check and have the ability to facilitate clearance.
– Red: The inspection code of the declaration is number 3, enterprises need to present documents for customs to check, and it will also inspect imported goods.
3. Pay taxes and get delivery orders
Businesses should see tax costs and pay taxes during customs declaration. Then receive delivery orders including:
– The introduction of the company receiving the goods is written on the notice of arrival;
– Bill of lading;
– Arrival notification.
In case of receiving goods by container, enterprises need to add the following documents:
– Container loan papers;
– Paper to lower empty containers;
– Delivery orders and invoices.
Then continue to do the following procedures:
– Open declarations, do customs procedures for customs clearance and pick up goods;
– Print delivery, liquidation and pick up receipts.
When the electronic declaration has been cleared, the enterprise will go to the website of the Customs Department to enter the list of barcodes, enter and print the declaration barcode and print the container delivery note. Then, use these 2 barcodes to clear with customs supervision and the port to allow delivery of containers to customers. After liquidation is complete, transfer the delivery note and empty container release papers to the vehicle to pick up the goods.
Harley Miller Law Firm “HMLF”
Head office: 14th floor, HM Town building, 412 Nguyen Thi Minh Khai, Ward 05, District 3, Ho Chi Minh City.
Phone number: +84 937215585
Website: hmlf.vn Email: miller@hmlf.vn
