Customs procedures for import and export of processed goods

TTHC 2.1: Procedures for delivery of intermediary processed products (craft public-e) B-BTC-050 627-TT
1. Order of:
I / Done by manual methods
1. Responsibilities of traders:
a) On the basis of the written instructions of the ordering party, the trader assigned forwards processed products (the transferor) and the trader receiving intermediary processed products (the transferee) themselves organize the delivery and receipt goods as defined in paragraph 2 below.
b) The legal representative of the traders by the transferor, the transferee shall be responsible before the law for the delivery and receipt of the product as declared on the customs declaration transitionally (hereinafter referred to as the forward declaration ).
c) The legal representative of the transferor trader responsible before law for the transitional processed products produced from raw material processing contracts. The representatives at law of the receiving Party traders responsible before the law for the use of transitional processed products processing purposes.
d) If the processing contracts with intermediary processed products (contract delivery processing) and processing contracts processed product used as raw material forwarded outsourcing (contract recognized) and a trader undertake processing, the traders to perform the tasks of both the transferor and the transferee.
2. Customs procedures:
a) The transferor of customs declaration and delivery to the Recipient:
a1) The transferor full declaration criteria for the delivery declaration, signed, sealed on all 4 declaration (form HQ / 2011-GCCT-Annex I).
a2) Product Communications together 04 customs declarations and export invoice or VAT invoice to the transferee; the delivery and reception is performed in the processing facility or warehouse of the transferee.
b) After receiving the product, invoice and customs declaration 04 declarations, signed and stamped by the transferor, the transferee carry out the following tasks:
b1) full declaration criteria for the receipt, signed and stamped on the 04 declarations.
b2) Registration of customs declarations with Customs party, registration documents include:
2.1,) customs declaration: 04 original submission;
B2.2) Written designated consignee of ordering party: submit 01 copies, presented 01 original;
b2.3) export invoice or VAT invoice: submit 01 copies and produce 01 original;
b2.4) form of processed goods in transit.
b2.5) produce goods or books and documents relating to the cargo for inspection upon request.
c) of the Customs Duties party:
c1) Receipt of customs documents and samples transitionally;
c2) Conduct declaration registration; Votes up sampling, sealing samples as prescribed;
c3) The actual inspection of goods: only actual inspection of goods when there is a question of delivery trader incorrectly declared in the declaration as transitionally; Where a trader has taken on the production line, the test books and vouchers relating to the receipt of the trader;
c4) to confirm the completion of customs procedures, signature and seal up the 04 declarations;
c5) Save 01 declaration and copies of documents; 03 paid to the transferee and the original declaration documents; samples were assigned customs seals to the transferee self preservation and presentation to customs procedures when exporting processed products or other cases when customs requirements.
d) After receiving the 03 customs declarations have confirmed completion of customs procedures from Customs party, the transferee save 01 declaration; immediately transfer the remaining 02 declarations to the transferor.
e) Immediately after getting 02 customs declaration (declared complete, signed and sealed by the customs of the transferee and the recipient) by moving to the transferee, the transferor registering customs declarations with Customs parties, registration documents include:
D1) customs declaration received from the transferee: 02 original submission;
D2) Text specified delivery: submit 01 copies, presented 01 original;
A3) export invoice or VAT invoice: submit 01 copies, presented 01 original.
e) of the Customs Duties parties:
e1) Receipt of customs documents;
e2) Registration of declarations; confirm completion of customs procedures; signature and stamp on the 02 declarations;
e3) Returns to the transferor and the original 01 declaration documents; save 01 declaration and copies of documents.

If delivery processing contracts and processing contracts are due to receive a management Customs Branch Customs Branch This is done by both the customs duty and customs parties party.
Procedures for delivery of intermediary processed products above are applied to all other cases outsource to partners.
II / Implementation by electronic methods
1. Where the transferor making electronic customs procedures, the transferee as traditional customs procedures
Asian. Responsibilities of the transferor enterprise
a.1. Full declaration criteria for business on 04 declarations transferor form HQ / 2011-GCCT – Appendix 1 – Circular 117/2011 / TT-BTC (hereinafter referred to as form HQ / 2011-GCCT) , signed and stamped;
A2. Product delivery together 04 customs declaration form HQ / 2011-GCCT and original VAT invoices (for client); for export processing enterprises are replaced by VAT invoice delivery bills to the transferee; the delivery and reception is performed in the processing facility or warehouse of the transferee.
a.3. After receiving 02 certified declarations completing customs formalities of customs and the transferor party implementation of customs procedures similar to exporting processed products. Dossier to be submitted / presented at the request of the customs authorities, including:
– Electronic customs declarations in the form HQ / 2009-TKDTXK: 02 original submission;
– The customs declaration received from the recipient: 01 original submission;
– Document Delivery specify: submit 01 copies, presented 01 original;
– Delivery orders: submit 01 copies, presented 01 original.
b. Responsibilities of the transferor customs:
Upon receiving information processing declaration forwarding customs authorities to achieve the diversification in one of the following forms:
b.1. Accept clearance on forward declaration of the enterprise;
b.2. Check profiles before deciding to allow clearance.
Customs officers when receiving dossiers carried out as follows:
b.2.1. Receipt by the customs dossiers and now moved to the customs procedures as for the export of processed products; Clearance confirmation, signature and seal official electronic declarations to 02 in the form HQ / 2009-TKDTXK;
b.2.2. Save 01 declarations and documents submitted by the enterprise, the enterprise paid 01 declaration and the documents presented by the enterprise.
2. Where the transferor as traditional customs procedures, the transferee as electronic customs procedures
Asian. Responsibilities of the business (the transferor):
a.1. Full declaration criteria for the delivery declaration, signed and stamped on 02 declaration form HQ / 2011-GCCT;
A2. Product delivery together 02 customs declaration form HQ / 2011-GCCT and original VAT invoices – for client (for processed products); for export processing enterprises are replaced by VAT invoice delivery bills to the transferee; the delivery and reception is performed in the processing facility or warehouse of the transferee;
a.3. After getting 02 customs declaration (declared complete, signed and sealed by the customs of the transferee and the recipient) by moving to the transferee, the transferor registering customs declarations with Customs parties.
b. Responsibilities of the receiving Party now
After receiving full product and 02 declaration form HQ / 2011-GCCT already declared, signed and stamped by the transferor, the transferee to carry out the following tasks:
b.1. Full declaration criteria for the receipt, signed and stamped on the 02 declaration form HQ / 2011-GCCT and customs procedures similar to raw materials imported by the outsourcer provides from abroad. Customs records must submit / present include:
– Electronic customs declarations in the form HQ / 2009-TKDTNK: 02 original submission;
– Customs declaration form HQ / 2011-GCCT: 02 original submission;
– VAT invoice (or transferor’s delivery bills if the transferor is processing enterprises, the receipt of the transferee if the transferee is the processing enterprises): submit 01 copies and produce 01 original;
– Presentation of books and documents related to the receipt at the request of the customs authorities.
b.2. Receipt and storage of goods by the enterprise (the transferor) delivered, until the customs import procedures decide on the form and severity of customs inspection;
b.3. To produce the form of processed products or goods forwarded to the customs authorities when required inspection;
b.4. After completing the procedures to receive transitional processed products, enterprises inside the depository 01 declaration form HQ / 2009-TKDTNK; 02 transfer declaration form HQ / 2011-GCCT for business parties.
C. Responsibilities of the customs party:
c.1. Implementation of customs procedures as for raw materials and supplies imported by the outsourcer offers from abroad; Votes up sampling, sealing samples as prescribed;
c.2. Confirm customs procedures completed, signed and sealed up all 04 returns (02 declaration form HQ / 2011-GCCT and 02 electronic customs declarations in);
c.3. Save 01 electronic customs declarations and other printed business documents to be submitted; returned to the party now 03 declarations and documents submitted by the enterprise; samples were assigned customs seals to the transferee self preservation and presentation to customs procedures when exporting processed products or other cases when customs requirements.

d. Responsibilities of the transferor Customs: Customs transferor implementation of customs procedures according to current regulations.
3. Where the transferor, the transferee and make electronic customs procedures
Asian. The principal corporate responsibility:
a.1. Product delivery and invoice VAT originals (for client); for export processing enterprises are replaced by VAT invoice delivery bills to the transferee; the delivery and reception is performed in the processing facility or warehouse of the transferee.
A2. Declare electronic declarations traffic information processed products on the system forwarding electronic customs declaration after the declaration received 02 (01 original and 01 copies) has confirmed completion of customs procedures customs party and implementation of customs procedures similar to exporting processed products. Dossier to be submitted / presented at the request of the customs authorities, including:
– Electronic customs declarations in the form HQ / 2009-TKDTXK: 02 original submission;
– The customs declaration received from the transferee: submit 01 copies, presented 01 original;
– Document Delivery specify: submit 01 copies, presented 01 original;
– Delivery orders: submit 01 copies, presented 01 original.
b. Corporate Responsibility party:
b.1. To perform the tasks specified in Item b, Point 2 above, but do not have to declare and submit the declaration form HQ / 2011-GCCT;
b.2. After completing the procedures to receive transitional processed products, transfer declaration has confirmed completion of customs formalities of customs party along with 01 copies for corporate parties.
C. Responsibilities of the customs party: Implementation of customs procedures as for raw materials and supplies imported by the outsourcer offers from abroad.
d. Responsibilities of the principal customs: implement electronic customs procedures as for the export of processed products.
4. If the delivery of intermediary processed products are made in the same business, the business is not required to present a VAT invoice.
5. Procedure for delivery of intermediary processed products above are applied to all other cases outsource to partners.
2. How to make:
I / Done by manual methods:
Directly at the offices of the administrative authorities
II / Implementation using electronic methods:
Send the information via e-customs declaration has been networking with customs authorities through CVAN
3. The composition, number of records:
I / Done by manual methods:
– The customs declaration transitionally: submit 04 original;
– Text of the designated consignee ordering party: submit 01 copies, presented 01 original;
– Export invoice or VAT invoice: submit 01 copies and produce 01 original;
II / Implementation using electronic methods:
– Electronic customs declarations in the form HQ / 2009-TKDTNK: 02 original submission;
– Customs declaration form HQ / 2011-GCCT: 02 original submission;
– VAT invoice (or transferor’s delivery bills if the transferor is processing enterprises, the receipt of the transferee if the transferee is the processing enterprises): submit 01 copies and produce 01 original;
4. The time limit for resolution:
– The deadline for receipt, registration, checking customs records: as soon as the customs declaration submitted and presented customs documents prescribed by law (Paragraph 1, Article 19 of the Customs Act)
– The deadline for completion of the actual inspection of goods and means of transport (from the time of the declarer has fully implemented the requirements of the customs procedures as prescribed in points a and b, Clause 1 Article 16 of the Customs Act):
+ At least 08 hours of work for export shipment, import inspection application of practical part probabilistic goods;
+ Not later than 02 working days for the shipment of export and import inspection application of practical implementation of all cargo.
In case of application of the actual inspection of the entire shipment of merchandise exports, imports large quantities, the complex test checks the time limit can be extended but not more than 08 hours of work .
5. Subjects of administrative procedures: Traders.
6. Implementing Agency administrative procedures:
– The competent authority shall decide: Customs Department.
– Agency or competent persons authorized or decentralized implementation (if any): Customs Branch.
– The direct implementation of administrative procedures: Customs Branch.
– Coordinating agencies (if any):
7. Results of the implementation of administrative procedures:
8. Charges and fees: no
9. Name, form, declaration form (if any):
– Processing customs declarations moved tiepHQ / 2011-GCCT
– Electronic customs declarations in the form HQ / 2009-TKDTNK
10. The requirements and conditions for implementation of administrative procedures (if any): no
11. The legal basis of the administrative procedure:

– Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
– Decree No. 154/2005 / ND-CP of December 15, 2005 of the Government stipulating the customs procedures, inspection regimes, customs supervision;
– Circular No. 194/2010 / TT-BTC dated 06/12/2010 of the Ministry of Finance Guide to customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported.
– Circular No. 117/2011 / TT-BTC dated 15 January 08, 2011 of the Ministry of Finance on guidance – Circular No. 222 / TT-BTC dated 25/11/2009 of the Ministry of Finance on guiding the pilot electronic customs procedures
– Circular No. 172/2010 / TT-BTC of the Ministry of Finance issued regulating the amount, mode of collection, management and use of charges and fees in the customs field.

TTHC 2.3: Procedures for export of raw materials and supplies overseas during contract performance machining (manual and electronic) B-BTC-050 735-TT
1. Order of:
I. Implementation by manual methods:
– For the declarer:
Fill in and submit the customs dossiers
– For customs offices:
Step 1: Receiving records;
Step 2: When the customs procedures, customs officers inspect the actual shipment, collate materials exported overseas to save material samples are taken when imports (sample case); Reference types, ‘signs of the machinery and equipment recorded on the declaration of temporary import of machinery, equipment exported.
Step 3: seal “customs procedures”; Answer declaration to the customs declaration:
Step 4: Blessed packet
II. Carried out by e-mail:
– For the declarer:
1. Create declaration information electronic customs declaration, declaration of the value on the system of electronic customs declaration.
2. Send an e-customs declaration to the customs authorities.
3. To receive the feedback of the customs authorities and follow the instructions:
3.1. Received “notice of refusal of electronic customs declarations”, implemented the amendment and supplementation of electronic customs declarations under the guidance of customs coquan. After amendments and supplements to continue sending to the customs office.
3.2. Get “The decision to form inspection levels”; “Reporting instructions do electronic customs procedures” in one of the following forms and performance:
Asian. Information accepted customs declaration allowing electronic “clearance” or “Liberation” or “Putting goods on preservation.”
b. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods
C. Produce and submit paper documentation under customs dossiers electronically checked before allowing release of goods.
d. Produce and submit paper documentation under customs dossiers and electronic goods for inspection;
e. For goods customs sub-department implementation of e-customs procedures to allow “Liberation” or “Bringing goods vebao governance” in Items a, b, c, d this point after liberation goods or goods bearing on preserving the declarer must continue to implement the requirements of the customs authorities to complete customs clearance procedures.
4. For the cases to confirm the actual export shipments for export, the customs declarant to additional information on the official transport documents or financial invoices (for goods exported into business processing) and received “notice carried out” by the customs authorities.
5. The customs declaration for deferred payment / produce the originals of some documents of customs dossiers excluding export license, goods imported for export licenses to be imported under the provisions of law and to declare laws on late payment in the electronic customs declarations. The customs declarant shall declare or pay or produce documents at the request of customs authorities within 30 days from the date of registration of customs declarations electronically.
– For customs offices:
1. A system for electronic data processing of customs checks, receive registration of electronic customs declarations.
2. If accepted, the customs authorities to send “notice of refusal of electronic customs declaration” stating the reason.
3. For electronic customs declaration is accepted, the customs authorities of electronic customs declarations and threads in one of the following forms:
3.1. Information accepted customs declaration allowing electronic “clearance” or “Liberation” or “Putting goods on preservation.”
3.2. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods. Customs officers receive, inspect documents, update the test results in a data processing system of electronic customs; Decision release of goods or transfer them to other professional stages as prescribed.

3.3. Produce and submit paper documentation under customs dossiers electronically checked before allowing release of goods. Customs officers receive, inspect documents updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of paper documents “record inspection results slip of paper vouchers”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
3.4. Produce and submit paper documentation under customs dossiers and electronic goods for inspection;
Customs officers receive, check paper documentation under customs dossiers comply with clause 3.3.
Customs officials inspect actual goods with reference to the form of raw materials exported note taking when importing raw materials; Reference category, marking of machinery and equipment recorded on the temporary import declaration or declarations forwarded closest re-export machinery and updated test results in a data processing system of electronic customs trousers; 02 votes in record test results in the form of goods “Poll record commodity inspection results”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
2. How to make:
I / Done by manual methods:
Directly at the offices of the administrative authorities
II / Implementation using electronic methods:
Send the information via e-customs declaration has been networking with customs authorities through CVAN
3. The composition, number of records:
a) export goods declaration: 02 original submission;
b) A written explanation of the trader (the reason for re-export, number, date, month and year of import declarations and the processing contract with a return): 01 original submission included a copy of the declaration the corresponding imports;
c) A written request for the return of the ordering party: 01 original submission.
4. The time limit for resolution:
5. Subjects of administrative procedures: Traders.
6. Implementing Agency administrative procedures:
– The competent authority shall decide: Customs Department.
– Agency or competent persons authorized or decentralized implementation (if any): Customs Branch.
– The direct implementation of administrative procedures: Customs Branch.
– Coordinating agencies (if any):
7. Results of the implementation of administrative procedures: Confirm clearance
8. Fees and charges: 20,000
9. Name, form, declaration form (if any):
Export goods declaration
Export goods declaration electronically
10. The requirements and conditions for implementation of administrative procedures (if any): no
11. The legal basis of the administrative procedure:
– Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
– Decree No. 154/2005 / ND-CP of December 15, 2005 of the Government stipulating the customs procedures, inspection regimes, customs supervision;
– Circular No. 194/2010 / TT-BTC dated 06/12/2010 of the Ministry of Finance Guide to customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported.

– Circular No. 117/2011 / TT-BTC dated 15 January 08, 2011 of the Ministry of Finance guiding customs procedures for goods processed for foreign traders.
– Circular No. 222 / TT-BTC dated 25/11/2009 of the Ministry of Finance on guiding the pilot e-customs procedures
– Circular No. 172/2010 / TT-BTC of the Ministry of Finance issued regulating the amount, mode of collection, management and use of charges and fees in the customs field.

TTHC 2.5: Procedures for import of raw materials and supplies to carry out the processing contracts for foreign traders (craft – E)
1. Order of:
I. Follow the manual method
Step 1: Receiving records; test conditions and customs declaration registration; inspection records and customs clearance for shipments exempt from actual inspection of goods:
1. Receipt of customs records from the declarer as stipulated in Article 11 of Circular No. 79/2009 / TT-BTC.
2. Enter the tax code, inspection declaration registration conditions (coercion, violation, commodity policy):
3. Enter the information declared in the customs declaration or declaration from the network, the system will automatically grant the declarations and bandwidth profiles
4. Registration of the declaration (declaration recorded by the system to the declaration)

5. In order forms, customs inspection level
6. Check customs records
7. Browse or decided to change the forms of actual inspection of goods according to Clause 2, Article 29 of the Customs Act and approve the results of the customs inspection records
8. Enter information in order to handle the system and test results after the leadership department approval, direction
9. Confirm customs procedures completed and move on to Step 3 to check the records are exempt from actual goods or transfer the file to check the actual goods to Step 2.
Step 2: Check the actual goods and customs clearance for shipments to the actual test:
1. Recommend handle the additional declaration when the customs declaration required before the actual inspection of goods
2. Check the actual goods
3. Record the actual test results and conclusions goods inspection
4. Handling of test results
5. Confirm customs procedures completed
Step 3: The collection of taxes, customs fees; seal “customs procedures”; Answer declaration to the customs declaration:
4. To transfer the file on to step 4
Step 4: Blessed packet:
II. Follow electronically
1. For organizations:
Step 1. Create customs declaration information electronically on a computer in accordance with the criteria and standard forms stipulated in Annex VIII Form 1 of Decision No. 52/2007 / QD-BTC and be responsible before law the declared contents.
Where the customs declaration is the customs clearance agents must declare clearly authorized content.
Step 2. Send an e-customs declaration to the customs authorities.
Step 3. Receiving feedback of the customs authorities:
3.1. Received “notice of refusal of electronic customs declarations” and amendments and supplements electronic customs declaration as required by the customs authorities.
3.2. Get “Notification procedures guiding electronic customs” and perform the following tasks, if the electronic customs declaration is accepted:
Asian. Implementing the requirements of “Notice guidance as electronic customs procedures”;
b. In declarations (02) on Form 5a for exports or Form 5b for imports Annex XIV to Decision No. 52/2007 / QD-BTC on electronic customs declarations were bodies accepted customs (hereinafter referred to as electronic customs declarations in); Appendix electronic customs declaration in accordance with Form 6a Form exports or imports 6b of Annex XIV to Decision No. 52/2007 / QD-BTC if exports and imports with 4 or more items; Summary of the container on Form 15 Annex XIV, if any; sign and seal on electronic customs declarations in annex declaration, a declaration of the container.
C. For goods Customs Department allows electronic customs clearance on the basis of electronic customs declarations, the customs declaration bearing electronic customs declarations to customs authorities in order to certify “Clearance electronic”;
d. For goods and e-customs sub-department is required to submit, submit documents of the customs dossiers before clearance, enterprises submit, produce electronic customs declarations in the documents of customs dossiers upon the request;
e. For goods and e-customs sub-department requests must present documents of the customs dossiers and actual inspection of goods, the enterprises submit, produce electronic customs declarations in the documents of record customs and present the goods to customs sub-department e-test as required;
Hey. For goods Customs Department accepts electronic goods clearance or allowed goods for preservation, the declarer carries electronic customs declarations to customs authorities in order to confirm the “Clearance “or” Customers bring about preservation. ” After the release of goods accepted or allowed goods to preserve the declarer must continue to implement the requirements of the customs authorities to complete customs clearance procedures;
g. The certification of electronic customs clearance, release of goods, storage of goods brought back, is done at the customs sub-department where the registration of electronic customs declarations or parts made of e-customs procedures at border gates .
* When export procedures processed products, the declarant shall clearly state the name; usage; number, date, month and year of import declaration of imported raw materials in the form of export production was used to produce export shipment processing information according to the criteria specified in Form No. 9, Annex XI, this Regulation;
* Liquidity import declarations in the form of imported raw materials for the production of raw materials exports: export declaration is processed export declarations, norms are norms of raw materials processing contracts, contracts the export processing contracts.

2. For customs offices
Step 1: Check preliminary electronic declaration registration
The system automatically checks, receive electronic customs declarations. Where the system requirements, customs officers directly examine the preliminary content of the declaration customs declaration system.
The work of this step include:
1.1. Check and compare the compatibility between electronic data and code name goods exports and imports declared by enterprises.
1.2. Check the full on the declaration criteria specified in Annex VIII Form 1 decision 52/2007 / QD-BTC. Specifically: Based on the names and codes of goods exports and imports, the fully examine the criteria required for such items such as license information, information necessary for the exemption procedures where tax refund … no declaration information required criteria of goods and public guide customs declarants declare this information enough. The guide is made through the system.
1.3. If the information is declared fully fit and then accept electronic declaration registration, update the test results into the system for the registration system, separation of the declaration.
Asian. Where consignments are accepted clearance system on the basis of information, the electronic customs declaration system automatically move on to step 4 of this procedure.
b. For systems that require shipment to produce documents or produce documents and actual inspection of goods, the system automatically switches to step 2 to check profile details.
1.4. Where the declarations of the information sent to the customs declaration prescribed inappropriate public inspection guidance system through the declarer adjusted accordingly or refuse to register and stating the reason with ” notice of refusal of electronic customs declarations “.
1.5. Business cases incomplete declaration, debt documents, and the problems (if any) officers still carry out the inspection in paragraph 1, 2 Step this. Later reports suggested the department consider leaders accepted as prescribed and to the work carried out in paragraph 3 and 4 of this Step
1.6. For the case of delay prescribed procedures, officials still carry out the inspection in paragraph 1, 2 steps then through leadership reporting system and implemented Branch continued work in Item 3 and 4 of this step. For this case the Head of the department to transfer test flow test paper records or paper records and physical inspection of goods.
Step 2: Check the details of e-customs dossiers
2.1. Check detailed electronic records and content inspection carried out in accordance with Article 41; Article 43 of the Regulation on the pilot e-customs procedures promulgated in conjunction with Decision 52/2007 / QD-BTC dated 22/6/2007.
2.2. If test results conform with the provisions of law, the officials decided to record check clearance system.
2.3. If detailed inspection records to detect any difference, no correspondence between the documents of the customs dossiers and declaration information, need to adjust the officials checked records request customs declarants fix Endorsement. Where there is doubt, officials reported changes proposed level inspection form the leadership team, led Departments decide within its jurisdiction.
2.4. Through test cases are doubtful about the dutiable value but not sufficient basis to refute and clarify the value of taxable value after carrying goods for preservation / release of goods, detailed examination of civil servants record test results and content to the system in question, as to the procedures and to carry goods for preservation / release of goods according to regulations.
Where sufficient grounds rejected declared value of the declarer, the officers noted the results and questionable content (if any) into the system, the entire file transfer on to step 3 (if shipment to check actual goods) or the division responsible for inspection in value, rejected and determining taxable value prescribed.
Based on the result of the price department, officials checked records to the procedures as prescribed.
2.5. For shipments to the actual inspection of goods and public detailed inspection record inspection results updated to transfer the file system for step 3 of the process. In case of e-customs sub-department inspection department arranged the actual goods at the border gate area sealing of records, customs declaration handed to the department moved to the actual inspection of goods.
Where shipment inspection to perform procedures at locations outside the gate, the declarer needs immediate clearance of goods, inspection records officers in two votes “Poll results recorded from actual test merchandise “store with the transfer to the official records of actual inspection of goods.
Step 3: Check the actual goods:

3.1. Public servants actual inspection of goods carried out the inspection in accordance with Article 42, Article 43 of the Regulation on the pilot e-customs procedures promulgated in conjunction with Decision 52/2007 / QD-BTC and decide on the form level head of the department tests recorded in box No. 9 Votes recorded test results paper documents.
Where the actual inspection of goods at the place outside the gate procedures can not immediately update to the system information and public records test results on samples of actual goods “Poll recorded actual test results goods “has been printed in advance in step 2. examine the actual goods shall have to enter inspection results into the system of goods] under the contents written on the check. 1.3.2. If the test results physical inspection of goods in accordance with the provisions of law, the officials checked the actual goods clearance decision on the system.
3.3. If the actual test results compared to the goods are not declared by the declarer shall propose measures to handle and transfer the file to the head of the customs clearance operations team to consider decision stipulated.
3.4. If shipment of rejected cases declared value of the customs declaration referred to in paragraph 4 Step 2, the record results of actual inspection of goods transfer all records on step 2.
Step 4: Confirm Already electronic customs clearance; Release of goods; Goods brought about preservation; Goods transfer gate.
4.1. Civil servants tasked confirmed Already electronic clearance / Clearance / Lets take the goods for preservation / H business distri f; ng gate transfer do confirm the contents of the decision on the system in the customs declaration e prints. 02 civil servants confirmed into the electronic customs declaration printed, saved 01, paid the declarer 01, simultaneous updates to system validation.
4.2. E-customs sub-department actively positioned the implementation of operations in the process step for step operation number 1, 2 and 4 can be performed by each official or by an implementation. For shipments to the actual inspection of goods if the goods are cleared on a public official, the actual inspection of goods carried out step 4 operations.
Step 5: Manage the complete dossier

5.1. Sub electronic customs initiative to official layout track shipments have cleared customs / release / for mental preservation / Item transfer gate which owed the documents of the customs dossiers or problems remain incomplete customs procedures.
5.2. Civil servants have resolved procedures for shipments above to receive documents, complete customs documents and transfer the storage division as prescribed.
Also, to make more:
+ If the export of processed products using raw materials supplied when registering the export declaration to the customs declarant disclosure according to the criteria and the format specified in Form No. 8, Annex XI , Decision 52/2007 / QD-BTC. Calculation of export tax (if any) for materials and supplies purchased in Vietnam to supply for processing annexed export declarations;
+ Where the processed products are exported to a third partner, the enterprise must declare to customs authorities;
+ For export shipments subject to inspection practice, the declarer must present the samples stored in the sample case. Customs officers inspect actual goods with reference to material flow patterns, the material constituting the product and compare the norm with the actual products exported. Where not determine the suitability of products for export to save the sampling pattern of export products to solicit expertise. While awaiting the results of the assessment, the customs authorities further settlement procedures prescribed
+ The system automatically checks the match between the exported product code and unit declared on the declaration of export product code and unit registration table on the product category.
+ In case of system requirements, customs officers directly check the information on the system, such as checking a shipment exported in the form of export-purchase agreement. Also to check:
– Check the product name and code declaration on the declaration must match the name and the product code registered on the registration table product portfolio.
– Check the imported raw materials inventory was sufficient to constitute the exported products, to check the supply of raw materials respectively.
– Check the registration norms for the item code in the export declaration (if any unregistered PLU is required norms customs declarants declare additional electronic data norms for processed products drain).
+ For export shipment was decided to check the actual goods, then the test must reference material stored samples (if sampling procedures as inputs by the ramification of information systems) the materials constituting the product and compare the norm with the actual products exported.
2. How to implement
I. Follow the manual method
Corporate filing Customs Department in the management of outsourcing contracts
II. Follow electronically
Send the information via e-customs declaration has been networking with customs authorities through CVAN
3. The composition, number of records:
I. Follow the manual method
a) A dossier including:
– Customs declaration: 02 originals;
– The detailed list of goods: 01 originals
– The processing contract: 01 copy;
– Commercial invoice: 01 photocopy of the original or originals
– Bill of lading: 01 copy taken from the original or a copy of the bill of lading with the word copy;
In addition, as provided for in paragraph c, Point 1, Article 11 of Circular No. 79/2009 / TT-BTC dated 20/4/2009 of Ministry of Finance:
c) Depending on the specific cases below, the declarer pay more, produce the following documents:
c.1) The detailed list of goods for the case of many categories of goods or packaging heterogeneous: submit 01 original;
c.2) export licenses for goods requiring export licenses under the provisions of the law: 01 original filing if exports once the export or copy multiple times and must produce originals for projectors, reconciliation monitoring slip;
c.3) The other relevant documents as prescribed by law: 01 original submission;
b) Number of records: 01 (sets)

II. Follow electronically
1. Composition of records:
+ Electronic customs declaration in Form 1 Annex VIII to Decision 52/2007 / QD-BTC
In the present case, submit a paper at the request of the competent authority, electronic customs declaration is printed on Form 5a Annex XIV to Decision 52/2007 / QD-BTC
+ In the following specific cases of e-customs documents for the goods exported must have the following documents:
– Bill of lading: electronically on Form 3 (to the sea); Form No. 10 (for air) Annex VI to Decision 52/2007 / QD-BTC or 01 photocopy of the original or a copy of the bill of lading with the word copy or vouchers with a value equal lading or for export abroad or financial invoices for goods sold for export processing enterprises in cases where the customs declaration proposing customs authorities certify the actual export;
– The detailed list of goods in the case of many categories of goods or packaging heterogeneous: 01 originals;
– Export License of State management agencies competent in the case of goods requiring export licenses in accordance with the law: an electronic version on Form 3 Annex VIII to Decision 52/2007 / QD BTC or 01 (if the original is exported once or copy when exporting multiple times and to produce the original for comparison);
– Other documents required by the provisions of the relevant legislation: Electronic copies or 01 copies.
2) Quantity: 01
4. The time limit for resolution:
– The deadline for receipt, registration, checking customs records: as soon as the customs declaration submitted and presented customs documents prescribed by law.
– The deadline for completion of the actual inspection of goods and means of transport (from the time of the declarer has fully implemented the requirements of the customs procedures as prescribed in points a and b, Clause 1 Article 16 of the Customs Act):
+ At least 08 hours of work for export shipment, import inspection application of practical part probabilistic goods;
+ Not later than 02 working days for the shipment of export and import inspection application of practical implementation of all cargo.
In case of application of the actual inspection of the entire shipment of merchandise exports, imports large quantities, the complex test checks the time limit can be extended but not more than 08 hours of work .
5. Subjects of administrative procedures: the individual and the organization.
6. Implementing Agency administrative procedures:
a) The competent authority shall decide: Customs Department
b) bodies or competent persons authorized or decentralized implementation (if any):
c) The agency directly perform administrative procedures: Customs Branch
d) coordinating agencies (if any):
7. Results of the implementation of administrative procedures: The number of customs declarations.
8. Charges and fees (if any): Level: 20,000 – No 172/2010 / TT-BTC.
9. Name the form, declaration form (if any):
Customs declaration (Decision 1257 / QD-TCHQ 04.12.2001);
Poll professional requirements (Decision 1171 / QD-GDC dated 16.05.2009);
The sample table (TT 116/2008 / TT-BTC, Circular 74/2010 / TT-BTC);
The customs declaration (Annex I of the Circular 222/2009 / TT-BTC).

10. The requirements and conditions for the implementation of administrative procedures (if any):
11. The legal basis of the administrative procedure:
– Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
– Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005.
– Decree 154/2005 / ND-CP dated 15/12/2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision
– Decree No. 12/2006 / ND-CP dated 23 May 01, 2006 by the Government;
– Decree No. 27/2007 / ND-CP dated 23 May 2007 of the Government 02
– Decision 149/2005 / QD-TTg of June 20, 2005 by the Prime Minister on the implementation of the pilot e-customs procedures;
– Decision 103/2009 / QD-TTg of August 12, 2009 of the Prime Minister’s Decision amending and supplementing a number of articles to Decision 149/2005 / QD-TTg;
– Circular No. 222 / TT-BTC dated 25/11/2009 of the Ministry of Finance on guiding the pilot e-customs procedures;
– Circular 116/2008 / TT-BTC of the Ministry of Finance guiding customs procedures for goods processed for foreign traders
– Circular 74/2010 / TT-BTC amending Circular 116/2008 / TT-BTC guiding customs procedures for goods processed for foreign traders issued by the Ministry of Finance

2.7 administrative procedures: Procedures exports of processed products to foreign traders (craft – E)
1. Order of:
I / Follow the manual method
– For individuals and organizations:
+ Enterprises declaration, filing and registration of customs procedures at the customs office.
– For state agencies:
When registering export declarations, customs officers check the registration code of norms for the goods in the export declaration (if any unregistered item code is required to submit the norm now to sign up ); enter the number and date of the declaration to the statistical table export declarations (form 03 / HQ-QTGC / 2009) as the import declaration registration.
– For export consignments to check the actual goods, the actual goods inspection and customs officers but to check names, quantities and types of goods consistent with the declarations of the declaration customs, conphai reference material samples taken when imports (customs seals intact) by enterprises with raw materials constituting the above products actually exported (case materials on the product composition is variable change in the manufacturing process is not collated form); Reference material fact constituting the products exported to the norms of raw materials registered by enterprises produced (applicable to the type of products that can reconcile the fact is as garment processing, leather …).
– When there is a question on the composition of raw materials exports (in materials, procedures, quality, origin) is inconsistent with imported materials or materials constituting the exported product is not suitable for name calls, types of raw materials declared by the enterprise norms table presenting the sampling products or product samples photographed for the case can not be sampled; make a record certification, product samples sealed in accordance with regulations, the head of the Department for direction and handling, can solicit expertise of specialized management bodies of code to identify goods.
– For the Customs Branch to apply information technology to manage this type, perform the following additional tasks:
++ Enter the machine (the machine according to the above criteria) of the data of customs declarations, or reconcile the data transmission business due to the customs declaration.
++ For export consignments to actual inspection of goods: after the actual test results of goods, customs officials carry out the detailed test results enter the machine check the goods actually exported sew.
++ Enter the machine “has actually exported goods” when getting table record of delivery statistics from Customs gate (for goods transfer gate) or after confirmation of the actual export on the declaration (if border customs export export procedures).
II / Follow electronically
1.1 Responsibilities of organizations and individuals

– Step 1: Create a declaration information electronic customs declarations on the system of electronic customs declaration in accordance with the criteria and standards prescribed format and be responsible before law for the declared contents.
– Step 2: Send an electronic customs declaration to the customs authorities.
– Step 3: Receive feedback from the customs authorities and follow the instructions:
1. Get “notice of refusal of electronic customs declarations”, implemented the amendment and supplementation of electronic customs declarations under the guidance of the customs authorities. After amendments and supplements to continue sending to the customs office.
2. Get “decision level of inspection forms”; “Reporting instructions do electronic customs procedures” in one of the following forms and performance:
Asian. Information accepted customs declaration allowing electronic “clearance” or “Clearance”
a.1. The customs declarant to print, sign and stamp: electronic customs declaration (02) based on electronic customs declarations were accepted by the customs authorities; Appendix electronic customs declarations (02) if the export and import of goods that have 4 or more; The list of (02 if applicable) (hereinafter referred to as electronic customs declarations in).
A2. Presented at the customs sub-department where the electronic customs procedure 02 electronic customs declarations in order to confirm the “clearance” or “Liberation” or “Putting goods on preservation”, get back 01 electronic customs declarations in, produce the same goods in the region monitoring to confirm “customers have passed customs supervision area” and followed the procedures;
Or produce 01 electronic customs declarations in the same commodity to confirm “Customers have passed customs supervision area” in the area of customs supervision in connection with the data processing system of e-customs. Using electronic customs declarations were confirmed in “Item past customs supervision area,” a witness from the road for imports and to procedures for exports.
Within the provisions of the law on customs record keeping for goods exported and imported, if the declarer has the need to confirm the “clearance” on the electronic customs declaration in, the 02 customs declaration produce electronic customs declarations in (01 sheets had confirmed “Customers have passed customs supervision area”) to customs sub-department where the reception and processing of electronic documents to customs confirmed the release of goods.
b. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods
Customs declarants create information do the electronic customs documents as required in the system of electronic customs declaration, delivered to the customs office through data processing system and receive electronic customs ” decide the form and level of inspection “; “Reporting instructions do electronic customs procedures” and follow one of the following forms:
b.1. “Clearance” or “Liberation” or “Putting goods on preservation”: The customs declaration has been engaged defined in a.1, a.2 Item a Point 2 Step 3 above;
b.2. Produce and submit paper documentation under customs dossiers to electronic check: the declarer perform the work specified in Item c Point 2 Step 3;
b.3. Produce and submit paper documentation under customs dossiers and electronic goods for inspection: the declarer perform the work specified in clause 2 Step 3 above;
C. Produce and submit paper documentation under customs dossiers electronically checked before allowing release of goods:
Submitted and presented 02 electronic customs declarations in the documents of the customs dossiers to customs sub-department procedures for electronic customs checks as required; Get 01 electronic customs declaration printed decided “clearance” or “Liberation” or “Putting goods on preservation” and 01 votes recorded test results paper documents, produce the same goods at the monitoring area to check, confirm “Customers have passed customs supervision area” and continue the procedure.

d. Produce and submit paper documentation under customs dossiers and electronic goods for inspection;
Submitted and presented 02 electronic customs declarations in the documents of the customs dossiers as required; exports, imports to customs sub-department where the electronic customs procedures check, check again, and follow one of the following cases: d.1. 01 electronic customs declarations were decisive in “Allowing exports and imports transferred from border gate” and 01 votes recorded test results paper documents, produce the same goods in the region monitoring to check , confirmed “customers have passed customs supervision area,” a witness from the road for imports for the transfer gate.
d.2. 01 customs declarations in electronic decided “clearance” or “Liberation” or “Putting goods on preservation” and 01 votes recorded test results paper documents, 01 votes recorded inspection results of goods, produce the same goods in the surveillance area (except for goods in item d.1 d, Clause 3 of this Article) to test and certify “goods have passed customs supervision area” as voucher road for imported goods have actual inspection of goods at the border and to procedures for the export or save the declarer.
e. For goods customs sub-department implementation of e-customs procedures to allow “Liberation” or “Putting goods on preservation” in Items a, b, c, d this point after the actual removal or preservation of goods bearing the declarer must continue to implement the requirements of the customs authorities to complete customs clearance procedures.
1.2 / For customs offices
Systems electronic data processing customs checks, receive registration of electronic customs declarations.
– Step 1:
Where required, the customs officer directly examine the preliminary content of the declarer out in particular:
1.1. Check names, units, codes
1.2. The declaration of the criteria of electronic customs declarations.
Customs officers carry out checks based test results to determine the registration system through electronic processing of customs data.
In case of non acceptance, the customs authorities to send “notice of refusal of electronic customs declaration” stating the reason.
– Step 2:
+ If not accepted, the customs authorities to send “notice of refusal of electronic customs declarations” stating reasons
+ For electronic customs declaration is accepted, the customs authorities of electronic customs declarations and threads in one of the following forms:
1. Accept the declaration information electronic customs declarations allowed “clearance” or “Liberation” or “Putting goods on preservation.”
2. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods. Customs officers receive, inspect documents, update the test results in a data processing system of electronic customs; Decision release of goods or transfer them to other professional stages as prescribed.
3. Presenting, submit paper documentation under customs dossiers electronically checked before allowing release of goods. Customs officers receive, inspect documents updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of paper documents “record inspection results slip of paper vouchers”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
4. To present, submit paper documentation under customs dossiers and electronic goods for inspection;
Customs officers receive, check paper documentation under customs dossiers comply with the provisions of paragraph 3 of Step 2
Customs officers checked the actual goods, updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of goods “Poll record commodity inspection results”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
2. How to implement
I / Follow the manual method
Corporate filing at the Customs Branch where the procedures
II / Implementation using electronic methods:
Send the information via e-customs declaration has been networking with customs authorities through CVAN

3. The composition, number of records:
I / Follow the manual method
1. When the customs procedures for export of processed goods, the customs declaration must be submitted and presented to the customs office the following documents:
a) The customs declaration: 02 original submission;
b) A detailed list of goods, for the case of many categories of goods or packaging heterogeneous: submit 01 original;
c) export licenses for goods requiring export licenses under the provisions of the law: 01 original filing if exports once the export or copy multiple times and to produce the original for comparison, reconciliation monitoring slip;
d) other relevant documents as prescribed by law: 01 original submission.
Customs procedures comply with the regulations on customs procedures for export goods trade provisions of Circular guiding customs procedures but does not perform the test and performed tax calculation:
II / Implementation using electronic methods:
1. Composition of records:
+ Electronic customs declaration in Form 1 Annex VIII to Decision 52/2007 / QD-BTC
In the present case, submit a paper at the request of the competent authority, electronic customs declaration is printed on Form 5a Annex XIV to Decision 52/2007 / QD-BTC
+ In the following specific cases of e-customs documents for the goods exported must have the following documents:
– Bill of lading: electronically on Form 3 (to the sea); Form No. 10 (for air) Annex VI to Decision 52/2007 / QD-BTC or 01 photocopy of the original or a copy of the bill of lading with the word copy or vouchers with a value equal lading or for export abroad or financial invoices for goods sold for export processing enterprises in cases where the customs declaration proposing customs authorities certify the actual export;
– The detailed list of goods in the case of many categories of goods or packaging heterogeneous: 01 originals;
– Export License of State management agencies competent in the case of goods requiring export licenses in accordance with the law: an electronic version on Form 3 Annex VIII to Decision 52/2007 / QD BTC or 01 (if the original is exported once or copy when exporting multiple times and to produce the original for comparison);
– Other documents required by the provisions of the relevant legislation: Electronic copies or 01 copies.
2) Quantity: 01
4. The time limit for resolution:
– The deadline for receipt, registration, checking customs records: as soon as the customs declaration submitted and presented customs documents prescribed by law (Paragraph 1, Article 19 of the Customs Act)
– The deadline for completion of the actual inspection of goods and means of transport (from the time of the declarer has fully implemented the requirements of the customs procedures as prescribed in points a and b, Clause 1 Article 16 of the Customs Act):
+ At least 08 hours of work for the applicable import shipment forms part of actual inspection of goods according to the probability;
+ Not later than 02 working days for the shipment import inspection application of practical implementation of all cargo.
In case of application of the actual inspection that the entire consignment of goods imported in large quantities, the complex test checks the time limit can be extended but not more than 08 hours of work.
5. Subjects of administrative procedures: the individual and the organization.
6. Implementing Agency administrative procedures:
a) The competent authority shall decide: Customs Department
b) bodies or competent persons authorized or decentralized implementation (if any):
c) The agency directly perform administrative procedures: Customs Branch
d) coordinating agencies (if any):
7. Results of the implementation of administrative procedures: certification of registration, customs clearance.
8. Charges and fees (if any): 20. 000 VND – No 172/2010 / TT-BTC.
9. Name the form, declaration form (if any):
Customs-declaration Decision 1257 / QD-GDC dated 12/04/2001;
Electronic export declarations from- Annex I, Circular 222/2009 / TT-BTC;
The declaration of export-TT 116/2008 / TT-BTC, Circular 74/2010 / TT-BTC.
10. The requirements and conditions for the implementation of administrative procedures (if any):
11. The legal basis of the administrative procedure:
– Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
– Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005.
– Decree 154/2005 / ND-CP dated 15/12/2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision

– Decree No. 12/2006 / ND-CP dated 23 May 01, 2006 by the Government;
– Decree No. 27/2007 / ND-CP dated 23 May 2007 of the Government 02
– Decision 149/2005 / QD-TTg of June 20, 2005 by the Prime Minister on the implementation of the pilot e-customs procedures;
– Decision 103/2009 / QD-TTg of August 12, 2009 of the Prime Minister’s Decision amending and supplementing a number of articles to Decision 149/2005 / QD-TTg;
– Circular of Ministers include: 79/2009 / TT-BTC, 222/2009 / TT-BTC; 116/2008 / TT-BTC; 74/2010 / TT-BTC

2.9 administrative procedures: The procedures for import products are outsourced abroad (craft – E)
1. Order of:
I / Follow the manual method
– For individuals and organizations:
Enterprises declare and pay customs records at the Customs Branch.
– For state agencies:
Step 1: Receiving records; test conditions and customs declaration registration; inspection records and customs clearance for shipments exempt from actual inspection of goods:
1. Receipt of customs records from the declarer as stipulated in Article 11 of Circular No. 79/2009 / TT-BTC.
2. Enter the tax code, inspection declaration registration conditions (coercion, violation, commodity policy):
3. Enter the information declared in the customs declaration or declaration from the network, the system will automatically grant the declarations and bandwidth profiles
4. Registration of the declaration (declaration recorded by the system to the declaration)
5. In order forms, customs inspection level
6. Check customs records
7. Browse or decided to change the forms of actual inspection of goods according to Clause 2, Article 29 of the Customs Act and approve the results of the customs inspection records
8. Enter information in order to handle the system and test results after the leadership department approval, direction
9. Confirm customs procedures completed and move on to Step 3 to check the records are exempt from actual goods or transfer the file to check the actual goods to Step 2.
Step 2: Check the actual goods and customs clearance for shipments to the actual test:
1. Recommend handle the additional declaration when the customs declaration required before the actual inspection of goods
2. Check the actual goods
3. Record the actual test results and conclusions goods inspection
4. Handling of test results
5. Confirm customs procedures completed
Step 3: The collection of taxes, customs fees; seal “customs procedures”; Answer declaration to the customs declaration:
4. To transfer the file on to step 4.
Step 4. Blessed customs packet.
II / Follow electronically
1. For raw materials and supplies by the outsourcer supply
1.1 Responsibilities of organizations and individuals
– Step 1: Create a declaration information electronic customs declaration, declaration of the value in the system of electronic customs declaration in accordance with the criteria and standards prescribed format and be responsible before law for the contents revealed.
Declaration of raw materials, materials constituting the importation of processed products originating from abroad according to form self-processed materials supply
Where the customs declaration is the agent of customs procedures shall clearly state the content authorization.
Goods exported and imported by various forms shall be declared on the declaration of exports and imports by type respectively.
– Step 2: Send an electronic customs declaration to the customs authorities.
– Step 3: Receive feedback from the customs authorities and follow the instructions:
3.1. Received “notice of refusal of electronic customs declarations”, implemented the amendment and supplementation of electronic customs declarations under the guidance of the customs authorities. After amendments and supplements to continue sending to the customs office.
3.2. Get “The decision to form inspection levels”; “Reporting instructions do electronic customs procedures” in one of the following forms and performance:
Asian. Information accepted customs declaration allowing electronic “clearance” or “Liberation” or “Putting goods on preservation.”
a.1. The customs declarant to print, sign and stamp: electronic customs declaration (02) based on electronic customs declarations were accepted by the customs authorities; Appendix electronic customs declarations (02) if the export and import of goods that have 4 or more; The list of (02 if applicable) (hereinafter referred to as electronic customs declarations in).
A2. Presented at the customs sub-department where the electronic customs procedure 02 electronic customs declarations in order to confirm the “clearance” or “Liberation” or “Putting goods on preservation”, get back 01 electronic customs declarations in, produce the same goods in the region monitoring to confirm “customers have passed customs supervision area” and followed the procedures;

Or produce 01 electronic customs declarations in the same commodity to confirm “Customers have passed customs supervision area” in the area of customs supervision in connection with the data processing system of e-customs. Using electronic customs declarations were confirmed in “Item past customs supervision area,” a witness from the road for imports and to procedures for exports.
Within the provisions of the law on customs record keeping for goods exported and imported, if the declarer has the need to confirm the “clearance” on the electronic customs declaration in, the 02 customs declaration produce electronic customs declarations in (01 sheets had confirmed “Customers have passed customs supervision area”) to customs sub-department where the reception and processing of electronic documents to customs confirmed the release of goods.
b. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods
Customs declarants create information do the electronic customs documents as required in the system of electronic customs declaration, delivered to the customs office through data processing system and receive electronic customs ” decide the form and level of inspection “; “Reporting instructions do electronic customs procedures” and follow one of the following forms:
b.1. “Clearance” or “Liberation” or “Putting goods on preservation”: The customs declaration has been engaged defined in a.1, a.2 Paragraph 3, Item a point 3.2 above;
b.2. Produce and submit paper documentation under customs dossiers to electronic check: the declarer perform the work specified in Item c, Point 3.2 paragraph 3 above;
b.3. Produce and submit paper documentation under customs dossiers and electronic goods for inspection: the declarer perform the work specified in clause 3.2 above paragraph 3;
C. Produce and submit paper documentation under customs dossiers electronically checked before allowing release of goods:
Submitted and presented 02 electronic customs declarations in the documents of the customs dossiers to customs sub-department procedures for electronic customs checks as required; Get 01 electronic customs declaration printed decided “clearance” or “Liberation” or “Putting goods on preservation” and 01 votes recorded test results paper documents, produce the same goods at the monitoring area to check, confirm “Customers have passed customs supervision area” and continue the procedure.
d. Produce and submit paper documentation under customs dossiers and electronic goods for inspection;
Submitted and presented 02 electronic customs declarations in the documents of the customs dossiers as required; exports, imports to customs sub-department where the electronic customs procedures check, check again, and follow one of the following cases:

d.1. 01 electronic customs declarations were decisive in “Allowing exports and imports transferred from border gate” and 01 votes recorded test results paper documents, produce the same goods in the region monitoring to check , confirmed “customers have passed customs supervision area,” a witness from the road for imports for the transfer gate.
d.2. 01 customs declarations in electronic decided “clearance” or “Liberation” or “Putting goods on preservation” and 01 votes recorded test results paper documents, 01 votes recorded inspection results of goods, produce the same goods in the surveillance area (except for goods in item d.1 d, Clause 3 of this Article) to test and certify “goods have passed customs supervision area” as voucher road for imported goods have actual inspection of goods at the border and to procedures for the export or save the declarer.
e. For goods customs sub-department implementation of e-customs procedures to allow “Liberation” or “Putting goods on preservation” in Items a, b, c, d this point after the actual removal or preservation of goods bearing the declarer must continue to implement the requirements of the customs authorities to complete customs clearance procedures.
1.2 / For customs offices
Systems electronic data processing customs checks, receive registration of electronic customs declarations.
– Step 1:
Where required, the customs officer directly examine the preliminary content of the declarer out in particular:
1.1. Check names, units, codes
1.2. The declaration of the criteria of electronic customs declarations.

Customs officers carry out checks based test results to determine the registration system through electronic processing of customs data.
In case of non acceptance, the customs authorities to send “notice of refusal of electronic customs declaration” stating the reason.
– Step 2: For the electronic customs declaration is accepted, the customs authorities of electronic customs declarations and threads in one of the following forms:
3.1. Information accepted customs declaration allowing electronic “clearance” or “Liberation” or “Putting goods on preservation.”
3.2. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods. Customs officers receive, inspect documents, update the test results in a data processing system of electronic customs; Decision release of goods or transfer them to other professional stages as prescribed.
3.3. Produce and submit paper documentation under customs dossiers electronically checked before allowing release of goods. Customs officers receive, inspect documents updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of paper documents “record inspection results slip of paper vouchers”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
3.4. Produce and submit paper documentation under customs dossiers and electronic goods for inspection;
Customs officers receive, check paper documentation under customs dossiers comply with clause 3.3.
To compare samples saved when exporting raw materials in the product composition
Customs officers checked the actual goods, updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of goods “Poll record commodity inspection results”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
2. How to implement
I / Follow the manual method
Corporate filing at the Customs Branch where the procedures
II / Follow electronically
Send the information via e-customs declaration has been networking with customs authorities through CVAN
3. The composition, number of records:
I / Follow the manual method
a) A dossier including:
– Customs declaration: 02 originals;
– The detailed list of goods: 01 originals
– The processing contract: 01 copy;
– Proof of payment: 01 original and 01 copies;
– Bill of lading: 01 copy taken from the original or a copy of the bill of lading with the word copy;
b) Number of records: 01 (sets)
II / Follow electronically
2.1. Electronic customs declarations: The electronic version;
In the present case, submit a paper at the request of the competent authority, electronic customs declarations and some documents printed on paper in the prescribed form, including electronic customs declaration import export, customs declaration Annex e (if any), Statement (if any);
2.3. Bill: the electronic version or 01 originals;
2.4. Official transport documents (except for goods traded between the non-tariff area and the inland): 01 transition from paper documents to electronic documents; 01 photocopy of the original or a copy of the original with the word copy;
2.5. In the following specific cases of e-customs documents for imported goods must have the following documents:
Asian. The detailed list of goods in the case of many categories of goods or heterogeneous packaging: The electronic version 01 or 01 original or facsimile, telex, telegraph and other forms prescribed by law;
b. In case of imported goods on the list of products and goods subject to quality inspection, testing food safety, animal and plant quarantine: 01 original registration certificate of inspection or notices on exemption test or the written notice of inspection results of the inspection bodies competent state;
C. Assessment certificate in the case of customs clearance of goods on the basis of evaluation results: the electronic version or the 01 original;

e. Import licenses by the State management agencies competent in the case of goods requiring import licenses as prescribed by law: 01 if imported originals or copies once they are imported several times and have produce the original for comparison, reconciliation monitoring slip;
Hey. The certificate of origin (C / O): Electronic copies or originals of 01 cases:
E.1. Goods originating from countries or groups of countries have agreed on the application of preferential tax rates especially with Vietnam (except imported goods valued at not more than USD 200 FOB) in accordance with the law of Vietnam and under international treaties to which Vietnam is a member, if the importers wish to enjoy such preferential regime;
E.2. Goods imported by Vietnam and international organizations are informed in time risk damaging social security, public health or environmental sanitation should be controlled;
E.3. Goods imported from the subject countries Vietnam notices are in the time of application of anti-dumping, anti-subsidy, anti-discrimination, the tax measure for self-defense, countermeasures tariff quota;
E.4. Imported goods have to comply with the management of the import regime under Vietnam law or international agreements of bilateral or multilateral, which Vietnam is a member;
C / O has been submitted to the customs authorities are not content to be repaired or replaced, unless otherwise provided by the agency or organization authorized to issue C / O amended and replaced within provisions law. Where the Agreement contains provisions on origin have to submit a copy of the C / O shall comply with the provisions of that Agreement.
n. Other documents required by the provisions of the relevant legislation: Electronic copies or 01 copies.
3. The document is a copy of the provisions in this article by the head of the trader or the person authorized by the trader confirmed, signed, stamped and take responsibility before law for the legality of the documents.
b) Number of files: 01 sets (sets)
4. The time limit for resolution:
– The deadline for receipt, registration, checking customs records: as soon as the customs declaration submitted and presented customs documents prescribed by law.
– The deadline for completion of the actual inspection of goods and means of transport (from the time of the declarer has fully implemented the requirements of the customs procedures as prescribed in points a and b, Clause 1 Article 16 of the Customs Act):
+ At least 08 hours of work for export shipment, import inspection application of practical part probabilistic goods;
+ Not later than 02 working days for the shipment of export and import inspection application of practical implementation of all cargo.
In case of application of the actual inspection of the entire shipment of merchandise exports, imports large quantities, the complex test checks the time limit can be extended but not more than 08 hours of work .
5. Subjects of administrative procedures: the individual and the organization.
6. Implementing Agency administrative procedures:
a) The competent authority shall decide: Customs Department
b) bodies or competent persons authorized or decentralized implementation (if any):
c) The agency directly perform administrative procedures: Customs Branch
d) coordinating agencies (if any):
7. Results of the implementation of administrative procedures: Confirm clearance.
8. Charges and fees (if any): Level: 20,000 – No 172/2010 / TT-BTC
9. Name the form, declaration form (if any):
Customs-declaration Decision 1257 / QD-GDC dated 12.04.2001, Circular 222/2009 / TT-BTC;
Poll professional requirements – Decision 1171 / QD-GDC dated 16/05/2009;
Order processing raw materials supply-Circular 222/2009 / TT-BTC;
The samples, panel- TT 116/2008 / TT-BTC, TT 74/2010 / TT-BTC
10. The requirements and conditions for the implementation of administrative procedures (if any):
11. The legal basis of the administrative procedure:
– Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
– Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005.
– Decree 154/2005 / ND-CP dated 15/12/2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision
– Decree No. 12/2006 / ND-CP dated 23 May 01, 2006 by the Government;
– Decree No. 27/2007 / ND-CP dated 23 May 2007 of the Government 02
– Decision 149/2005 / QD-TTg of June 20, 2005 by the Prime Minister on the implementation of the pilot e-customs procedures;
– Decision 103/2009 / QD-TTg of August 12, 2009 of the Prime Minister’s Decision amending and supplementing a number of articles to Decision 149/2005 / QD-TTg;
– Circular 79/2009 / TT-BTC dated 20/4/2009 Guide to customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported
– No 222/2009 / TT-BTC dated 25/11/2009 of the Ministry of Finance guiding the pilot e-customs procedures
– No 116/2008 / TT-BTC dated 12/04/2008 v / v Guide customs procedures for goods processed for foreign traders;
– Circular 74/2010 / TT-BTC of the customs procedure of processing of goods

TTHC 2.10 Export Procedures materials are outsourced abroad (craft – E)
1. Order of:
I / Follow the manual method
– For individuals and organizations:
+ Enterprises declaration, filing and registration of customs procedures at the customs office.
– For state agencies:
Perform as customs procedures for import and export goods trade guidance in Decision 1171 / QD-GDC 15/6/2009 by the General Department of Customs.
– For the Customs Branch to apply information technology to manage this type, perform the following additional tasks:
++ Enter the machine (the machine according to the above criteria) of the data of customs declarations, or reconcile the data transmission business due to the customs declaration.
++ For export consignments to actual inspection of goods: after the actual test results of goods, customs officials carry out the detailed test results enter the machine check the goods actually exported sew.
++ Enter the machine “has actually exported goods” when getting table record of delivery statistics from Customs gate (for goods transfer gate) or after confirmation of the actual export on the declaration (if border customs export export procedures).
II / Follow electronically
1.1 Responsibilities of organizations and individuals
– Step 1: Create a declaration information electronic customs declarations on the system of electronic customs declaration in accordance with the criteria and standards prescribed format and be responsible before law for the declared contents.
– Step 2: Send an electronic customs declaration to the customs authorities.
– Step 3: Receive feedback from the customs authorities and follow the instructions:
1. Get “notice of refusal of electronic customs declarations”, implemented the amendment and supplementation of electronic customs declarations under the guidance of the customs authorities. After amendments and supplements to continue sending to the customs office.
2. Get “decision level of inspection forms”; “Reporting instructions do electronic customs procedures” in one of the following forms and performance:
Asian. Information accepted customs declaration allowing electronic “clearance” or “Clearance”
a.1. The customs declarant to print, sign and stamp: electronic customs declaration (02) based on electronic customs declarations were accepted by the customs authorities; Appendix electronic customs declarations (02) if the export and import of goods that have 4 or more; The list of (02 if applicable) (hereinafter referred to as electronic customs declarations in).
A2. Presented at the customs sub-department where the electronic customs procedure 02 electronic customs declarations in order to confirm the “clearance” or “Liberation” or “Putting goods on preservation”, get back 01 electronic customs declarations in, produce the same goods in the region monitoring to confirm “customers have passed customs supervision area” and followed the procedures;
Or produce 01 electronic customs declarations in the same commodity to confirm “Customers have passed customs supervision area” in the area of customs supervision in connection with the data processing system of e-customs. Using electronic customs declarations were confirmed in “Item past customs supervision area,” a witness from the road for imports and to procedures for exports.
Within the provisions of the law on customs record keeping for goods exported and imported, if the declarer has the need to confirm the “clearance” on the electronic customs declaration in, the 02 customs declaration produce electronic customs declarations in (01 sheets had confirmed “Customers have passed customs supervision area”) to customs sub-department where the reception and processing of electronic documents to customs confirmed the release of goods.
b. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods
Customs declarants create information do the electronic customs documents as required in the system of electronic customs declaration, delivered to the customs office through data processing system and receive electronic customs ” decide the form and level of inspection “; “Reporting instructions do electronic customs procedures” and follow one of the following forms:
b.1. “Clearance” or “Liberation” or “Putting goods on preservation”: The customs declaration has been engaged defined in a.1, a.2 Item a Point 2 Step 3 above;
b.2. Produce and submit paper documentation under customs dossiers to electronic check: the declarer perform the work specified in Item c Point 2 Step 3;
b.3. Produce and submit paper documentation under customs dossiers and electronic goods for inspection: the declarer perform the work specified in clause 2 Step 3 above;
C. Produce and submit paper documentation under customs dossiers electronically checked before allowing release of goods:
Submitted and presented 02 electronic customs declarations in the documents of the customs dossiers to customs sub-department procedures for electronic customs checks as required; Receive 01 Electronic customs declarations printed decided “clearance” or “Liberation” or “Putting goods on preservation” and 01 votes recorded test results paper documents, produce the same goods at the regional chief surveys to test, certify “Goods have passed customs supervision area” and continue the procedure.
d. Produce and submit paper documentation under customs dossiers and electronic goods for inspection;
Submitted and presented 02 electronic customs declarations in the documents of the customs dossiers as required; exports, imports to customs sub-department where the electronic customs procedures check, check again, and follow one of the following cases: d.1. 01 electronic customs declarations were decisive in “Allowing exports and imports transferred from border gate” and 01 votes recorded test results paper documents, produce the same goods in the region monitoring to check , confirmed “customers have passed customs supervision area,” a witness from the road for imports for the transfer gate.
d.2. 01 customs declarations in electronic decided “clearance” or “Liberation” or “Putting goods on preservation” and 01 votes recorded test results paper documents, 01 votes recorded inspection results of goods, produce the same goods in the surveillance area (except for goods in item d.1 d, Clause 3 of this Article) to test and certify “goods have passed customs supervision area” as voucher road for imported goods have actual inspection of goods at the border and to procedures for the export or save the declarer.
e. For goods customs sub-department implementation of e-customs procedures to allow “Liberation” or “Putting goods on preservation” in Items a, b, c, d this point after the actual removal or preservation of goods bearing the declarer must continue to implement the requirements of the customs authorities to complete customs clearance procedures.
1.2 / For customs offices
Systems electronic data processing customs checks, receive registration of electronic customs declarations.
– Step 1:
Where required, the customs officer directly examine the preliminary content of the declarer out in particular:
1.1. Check names, units, codes
1.2. The declaration of the criteria of electronic customs declarations.
Customs officers carry out checks based test results to determine the registration system through electronic processing of customs data.
In case of non acceptance, the customs authorities to send “notice of refusal of electronic customs declaration” stating the reason.
– Step 2:
+ If not accepted, the customs authorities to send “notice of refusal of electronic customs declarations” stating reasons
+ For electronic customs declaration is accepted, the customs authorities of electronic customs declarations and threads in one of the following forms:
1. Accept the declaration information electronic customs declarations allowed “clearance” or “Liberation” or “Putting goods on preservation.”
2. Submission of electronic documents under the e-customs dossiers to check before allowing release of goods. Customs officers receive, inspect documents, update the test results in a data processing system of electronic customs; Decision release of goods or transfer them to other professional stages as prescribed.
3. Presenting, submit paper documentation under customs dossiers electronically checked before allowing release of goods. Customs officers receive, inspect documents updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of paper documents “record inspection results slip of paper vouchers”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
4. To present, submit paper documentation under customs dossiers and electronic goods for inspection;
Customs officers receive, check paper documentation under customs dossiers comply with the provisions of paragraph 3 of Step 2
Customs officers checked the actual goods, updated test results in a data processing system of electronic customs; 02 votes in record test results in the form of goods “Poll record commodity inspection results”, signed, sealed, and require public servants customs declaration signed, full name; the declarer delivery 01 01 customs declarations with electronic printing; 01 filing. Decision release of goods or transfer them to other professional stages as prescribed.
2. How to implement
I / Follow the manual method
Corporate filing at the Customs Branch where the procedures
II / Implementation using electronic methods:
Send the information via e-customs declaration has been networking with customs authorities through CVAN
3. The composition, number of records:
I / Follow the manual method
1. When the customs procedures for export of processed goods, the customs declaration must be submitted and presented to the customs office the following documents:
a) The customs declaration: 02 original submission;

b) A detailed list of goods, for the case of many categories of goods or packaging heterogeneous: submit 01 original;
c) export licenses for goods requiring export licenses under the provisions of the law: 01 original filing if exports once the export or copy multiple times and to produce the original for comparison, reconciliation monitoring slip;
d) other relevant documents as prescribed by law: 01 original submission.
Customs procedures comply with the regulations on customs procedures for export goods trade provisions of Circular guiding customs procedures but does not perform the test and performed tax calculation:
II / Implementation using electronic methods:
1. Composition of records:
+ Electronic customs declaration in Form 1 Annex VIII to Decision 52/2007 / QD-BTC
In the present case, submit a paper at the request of the competent authority, electronic customs declaration is printed on Form 5a Annex XIV to Decision 52/2007 / QD-BTC
+ In the following specific cases of e-customs documents for the goods exported must have the following documents:
– Bill of lading: electronically on Form 3 (to the sea); Form No. 10 (for air) Annex VI to Decision 52/2007 / QD-BTC or 01 photocopy of the original or a copy of the bill of lading with the word copy or vouchers with a value equal lading or for export abroad or financial invoices for goods sold for export processing enterprises in cases where the customs declaration proposing customs authorities certify the actual export;
– The detailed list of goods in the case of many categories of goods or packaging heterogeneous: 01 originals;
– Export License of State management agencies competent in the case of goods requiring export licenses in accordance with the law: an electronic version on Form 3 Annex VIII to Decision 52/2007 / QD BTC or 01 (if the original is exported once or copy when exporting multiple times and to produce the original for comparison);
– Other documents required by the provisions of the relevant legislation: Electronic copies or 01 copies.
2) Quantity: 01

4. The time limit for resolution:
– The deadline for receipt, registration, checking customs records: as soon as the customs declaration submitted and presented customs documents prescribed by law (Paragraph 1, Article 19 of the Customs Act)
– The deadline for completion of the actual inspection of goods and means of transport (from the time of the declarer has fully implemented the requirements of the customs procedures as prescribed in points a and b, Clause 1 Article 16 of the Customs Act):
+ At least 08 hours of work for the applicable import shipment forms part of actual inspection of goods according to the probability;
+ Not later than 02 working days for the shipment import inspection application of practical implementation of all cargo.
In case of application of the actual inspection that the entire consignment of goods imported in large quantities, the complex test checks the time limit can be extended but not more than 08 hours).
5. Subjects of administrative procedures: the individual and the organization.
6. Implementing Agency administrative procedures:
a) The competent authority shall decide: Customs Department
b) bodies or competent persons authorized or decentralized implementation (if any):
c) The agency directly perform administrative procedures: Customs Branch
d) coordinating agencies (if any):
7. Results of the implementation of administrative procedures: certification of registration, customs clearance.
8. Charges and fees (if any): 20 000 VND (No. 172/2010 / TT-BTC).
9. Name the form, declaration form (if any):
Customs declaration (Decision 1257 / QD-TCHQ 04.12.2001);
Electronic export declaration (Annex I, Circular 222/2009 / TT-BTC);
Export declaration (No. 116/2008 / TT-BTC, Circular 74/2010 / TT-BTC);
10. The requirements and conditions for the implementation of administrative procedures (if any):
11. The legal basis of the administrative procedure:
– Customs Law No. 29/2001 / QH10 of June 29, 2001 and Law No. 42/2005 / QH11 of June 14, 2005 amending and supplementing a number of articles of the Customs Law;
– Electronic Transactions Law No. 51/2005 / QH11 of November 29, 2005.
– Decree 154/2005 / ND-CP dated 15/12/2005 of the Government detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision
– Decree No. 12/2006 / ND-CP dated 23 May 01, 2006 by the Government;
– Decree No. 27/2007 / ND-CP dated 23 May 2007 of the Government 02
– Decision 149/2005 / QD-TTg of June 20, 2005 by the Prime Minister on the implementation of the pilot e-customs procedures;
– Decision 103/2009 / QD-TTg of August 12, 2009 of the Prime Minister’s Decision amending and supplementing a number of articles to Decision 149/2005 / QD-TTg;
– Circular of Ministers include: 79/2009 / TT-BTC; 222/2009 / TT-BTC; 116/2008 / TT-BTC; 74/2010 / TT-BTC

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