Procedure for commodity from foreign from outside output
The One Logistics Vietnam guides customs procedures for goods brought from overseas into bonded warehouses through the following procedures:
Promulgated in Decision No. 2628 / QD-BTC dated 9/12/2016
A bonded warehouse is a warehouse or storage area established for the temporary storage, preservation or performance of a number of services for goods brought from abroad or from within the country to be warehoused under a bonded warehouse lease contract. The following is a detailed guide on customs procedures for goods brought from foreign countries into bonded warehouses.
1. Order of implementation:
- Step 1: Declaration of import goods according to information norms in Appendix II and combined transportation declaration according to the provisions at Point a, Clause 2, Article 51 of Circular No. 38/2015 / TT-BTC.
In the case of paper customs declarations as prescribed in Clause 2, Article 25 of Decree No. 08/2015 / ND-CP, customs declarants shall declare and submit two originals of goods declarations according to form HQ / 2015. Annex IV issued with Circular 38/2015 / TT-BTC.
- Step 2: Submit and produce dossier sets according to the provisions at Point a, Clause 1, Article 91 of Circular No. 38/2015 / TT-BTC to the bonded warehouse-managing customs.
- Step 3: Updating information on bonded warehoused goods into the bonded warehousing and warehousing software of the bonded warehouse owners and send them to the bonded warehouse management sub-department.
2. Method of implementation:
To be carried out on the e-customs clearance system at offices of administrative agencies
3. Composition and number of dossiers:
* Profile component:
- Declaration of imported goods (if any): 02 originals.
Submit one copy of bill of lading or other transport documents of equivalent value according to the provisions of law (except for goods imported through land border gates);
+ One copy of the certificate of temporary import for re-export of the Ministry of Industry and Trade for goods temporarily imported for re-export with conditions under the provisions of the Ministry of Industry and Trade when being brought from abroad into the bonded warehouse for export other countries must be granted certificates of temporary import for re-export;
+ Submit one original of the inspection exemption notice or the notice of inspection results of the specialized inspection agency according to the provisions of law.
In case of application of the national one-stop shop, the specialized State management agencies shall send written notices on the results of inspection and exemption to specialized inspection in electronic form through the national one-gate information portal, the declarants Customs shall not be required to pay customs clearance.
* Number of files: 01 set.
4. Time limit for settlement:
- Customs offices shall receive, register and inspect customs dossiers immediately after customs declarants submit and produce customs dossiers according to the Customs Laws of 2014.
- After the customs declarant fulfills the requirements for carrying out the customs procedures specified at Points a and b, Clause 1, Article 21 of the Customs Law of 2014, the time limit for customs officers to complete the inspection of the tank Inspection and actual inspection of goods and means of transport is provided for as follows:
+ To complete the dossier examination at least 02 working hours as from the time the customs offices receive the complete customs dossiers;
+ To complete the actual goods inspection within 08 working hours as from the time the customs declarers present the goods fully to the customs offices. Where the goods are subject to specialized inspection on quality, health, culture, quarantine of animals, plants and food safety in accordance with relevant provisions of law, the time limit for completion of the actual inspection Goods shall be calculated from the time of receipt of specialized inspection results according to regulations.
In cases where a lot of goods are of large quantity, many types or complicated inspection, the heads of the customs offices that carry out customs procedures shall decide on the extension of the time of actual goods inspection, but the extension duration Maximum of 2 days.
5. Objects of implementing administrative procedures: Individuals and organizations
6. Agencies implementing administrative procedures:
- The agency competent to decide on: Customs Sub-Department;
- Authorized or decentralized authority or authority (if any):
- The agency directly implementing the administrative procedure: Customs Sub-department
- Coordinating agency (if any): None.
7. Results of implementation of administrative procedures:
Information on the destination of imported goods is updated on the system.
8. Charges and fees:
Goods deposited at bonded warehouses shall be liable to one-time customs clearance fee when carrying out the procedures for warehousing or ex-warehousing; The fee is 20.000 VND / declaration.
9. Name of form, form of declaration:
Import goods declaration (form HQ / 2015 / NK).
10. Requirements and conditions for implementation of administrative procedures:
- Goods brought from foreign countries into bonded warehouses include
- Goods of foreign owners who have not yet signed sales contracts with enterprises in Vietnam;
- Goods of Vietnamese enterprises imported from abroad waiting to be put on the domestic market or awaiting export to third countries;
- Goods brought from foreign countries into bonded warehouses awaiting export to third countries.
11. Legal grounds of administrative procedures:
- Customs Law No. 54/2014 / QH13 dated 23 June 2014;
- Decree No. 08/2015 / ND-CP dated 21 January 2015 of the Government detailing and implementing measures to implement the Customs Law on customs procedures, customs inspection and supervision;
- Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance stipulating customs procedures; Customs inspection and supervision; export tax, import tax and tax administration for export and import goods;
- Circular No. 106/2016 / TT-BTC dated 29/6/2016 of the Ministry of Finance guiding the customs procedures for import and export of petrol and oil, raw materials for blending petrol and processing activities Modifying types of petrol and oil at petrol and oil bonded warehouses (for petrol and oil items, further this Circular).