NEWS

Customs regulations regarding export documentation for goods.

EXPERTIS
14/09/2016

1. For goods exported abroad

Based on Article 16 of Circular 38/2015/TT-BTC on Customs Documents, the following applies:

a) Export goods declaration form with the information criteria specified in Appendix II issued with this Circular.

In cases where customs declarations are made on paper as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall fill out and submit two original copies of the export goods declaration form HQ/2015/XK in Appendix IV issued with this Circular;

b) Export license for goods requiring an export license: 01 original copy if exporting once, or 01 photocopy accompanied by a deduction tracking form if exporting multiple times;

c) Notification of exemption from inspection or notification of inspection results from the specialized inspection agency as prescribed by law: 01 original copy.

For the documents specified in points b and c of this clause, if the national single window mechanism is applied, the specialized state management agency shall send the export license, the notification of inspection results, or the exemption from specialized inspection in electronic form through the National Single Window Portal, and the customs declarant shall not be required to submit them when carrying out customs procedures.”

Required documents:

Export Goods Declaration Form (Customs Declaration Form)
Export license for goods requiring an export license.
Notification of exemption from inspection or notification of inspection results from the specialized inspection agency.

2. For goods sold to export processing zones.

Based on Article 75 of Circular 38/2015/TT-BTC on procedures for export processing enterprises:

DNCX refers to domestic enterprises that carry out on-site customs procedures for export and import according to the corresponding type.

Based on Article 86 of Circular 38/2015/TT-BTC on procedures for export processing enterprises:

Customs procedures for goods exported and imported on-site shall be carried out in accordance with the provisions of Article 16 of this Circular.

In cases where goods are traded between domestic enterprises and export processing enterprises or enterprises in free trade zones, the customs declarant shall use a value-added tax invoice or sales invoice as prescribed by the Ministry of Finance instead of a commercial invoice.

–> Required documents:

Export Goods Declaration Form (Customs Declaration Form)
Export license for goods requiring an export license.
Notification of exemption from inspection or notification of inspection results from the specialized inspection agency.
For sales invoices to export processing zones, the seller is allowed to use either a VAT invoice or a sales invoice.

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Solution:

Businesses need to be familiar with customs procedures and export documentation regulations to ensure full compliance with current regulations.

However, if the implementation encounters many obstacles, businesses may consider the cost of hiring a service provider to complete the work more quickly and efficiently.

For further information, please see the other services offered by EXPERTIS.