Customs procedures is the necessary procedures to ensure the goods and transport

vehicles are exported or imported across national borders.

Step 1: Declare the import/export information by using EDA/IDA
The customs declarant declares the export information by using EDA/IDA.
When fully declaring targets on the EDA/IDA screen (109/133 targets), customs
declarant sends to the VNACCS electronic customs system, the system will automatically
issue the number, output the targets related to tax rates, names and calculate the targets
related to value, tax... and feedback to the customs declarants at the customs declaration
registration screen – EDC/IDC.
- Import: attach documents such as invoice, bill of lading, C/O (if any) and list of
container (if you borrow container)
- Export: after declaration transmission is done, you need to attach Invoice.
Note: for products that need a license, you need a license before, and must declare all
license information on the declaration.
Customs declaration shall be carried out in the electronic. There are some cases that are
allowed to make Paper customs declaration (according to Article 25 – Circular 8/2015)

Step 2: Register the export / import declaration

- After receiving the declaration registration screen (EDC / IDC), the customs
declarant will check the information.
 If it is correct, send it to the system to register the declaration.
 If it is incorrect, you must use EDB / IDB service to be back the import /
export information screen (EDA / IDA) to correct information.
Step 3: System checks the conditions for registering declaration
- The system will automatically check the list of enterprises that are not eligible to
register the declaration (for enterprises with overdue debts of more than 90 days,
enterprises suspending operations, dissolving, going bankrupt ...)
- If the enterprise belongs to the above list, the declaration cannot be registered and
the system will respond to the customs declarant.
- However, if the exported goods are tax exemption, non-taxable or zero tax rate,
the system will still accept the declaration registration even if the enterprise is on
the above list.
- In case the System notifies that the declarant is not eligible for customs declaration
registration, the customs declarant contacts the Sub-department of Customs where
 the declaration is registered and enclose documents proving that the enterprise is
operating on average, issued by a competent authority.
Step 4: System will classify goods in the form of 3 channels: Green, yellow and red
channels.
(1) The green stream : the system accepts information on the Customs Declaration
 Unconditional green channel: for duty-free goods (eg processed goods),
after the declaration is streamed, a clearance decision will be included
within 3 seconds.
 Conditional green channel: you need to pay taxes ( if any ), then the system
will clear your declaration.
(2) The yellow stream : requires actual inspection of dossiers, exempt from actual
inspection of goods
(3) The red stream : requires actual inspection of dossiers and actual inspection of
goods.
Step 5: Actual inspection of customs dossier
5.1. Prepare the customs documents (according to Article 16 – circular 39/2018)
- Import:
• Customs declaration: printed from customs software
• Invoice: 1 copy. Particularly in the case of outsourcing for foreign countries or
without payment invoices, there is no need for invoice.
• Bill of lading: 1 copy
• Import license: 1 original (if any)
• Forest products list: 1 original (if any)
• Certificate of inspection by specialized agency (if necessary): 01 original
• Documents proving the organization or individual is eligible to import goods:
submit 01 photocopy with the first consignment.
• Value declaration: electronic format or 02 originals
• Certificate of Origin: 1 original
• List of machinery, equipment (if any): 01 photocopy and present the original for
comparison, together with the reconciliation monitoring slip in case of repeated
import;
• Entrustment contract (if any): 01 photocopy
• Sales contract to schools, research institutes (if any) to enjoy 5% tax: 1 photocopy
- Export :
 Customs declaration (printed from customs software)
  Invoice (1 copy)
 Export license (if any): 01 original
 Forest products list (if any) 01 original
 Notice of exemption from inspection or inspection result of specialized inspection
agency (1 original)
 Documents proving that the organization or individual is eligible to export goods:
submit 01 photocopy of the first batch of goods
 Entrustment contract (if any): 01 photocopy
Customs declarants come to the Customs Sub-Department and submit documents to the
customs registered at the registration counter.
5.2. The document inspection process will include checking: (heading to Article 24-
28 of Circular 38/2015)
 Name of goods names, codes, and tax rates
 Customs value
 Origin of exported or imported goods
 Implementation of tasx policies, inspection of application of notification of prior
determination result
 Export license, import license, result of inspection by a specialized agency

- The documents are valid and you have already paid taxes (if any), Yellow Channel
is cleared, Red Channel has to do the step 6 - actual inspection of goods
- You may have to present more documents or even change your declaration in
software if customs officer asks you to
- Yellow Channel can be changed to Red Channel by the staffs if the documents are
suspected of fraud.
- Time limit for completing the customs dossier inspection: within 2 working hours
from the time the customs office fully receives the customs dossier.
Step 6: Actual inspection of goods
After receiving and approving documents, customs officers will transfer you to the goods
inspection team. You register for inspection, bring goods into the inspection area, and
contact the customs officers to come down to inspect procedures.
- Physical verification activities shall include checking of commodity name, code,
quantity, weight, mass, type, quality, origin and customs value…; Checking of actual
physical attributes of commodities in comparison with the information about
commodities provided in customs documentation.
- Level of physical verification: Physical verification shall be conducted till the grounds
for determining the legality and conformity of all of the shipment with information about
such shipment provided in the customs documentation have been sufficient.
- Forms of the physical verification:
a) Customs officers’ direct checking;
b) Checking to be carried out by means of technical equipment and other professional
approaches;
c) Checking to be carried out with reference to the result of analysis and assessment of
commodities.
- If the inspection results match the content of the customs declaration:
 Putting goods into storage
 Release of goods
 Clearance
- If the content of the customs declaration is not appropriate, the customs office may
request the declarant to make additional declaration.
- In case of violation of the export and import goods management policy, the declarant is
not allowed to make additional declaration and the customs office shall handle it
according to the provisions of law.
Time limit for completion of the physical inspection: within 8 working hours from the
time the declarant presents all goods to the customs authority.
For consignments of large quantity, many types or complicated inspection, the head of
the customs office where customs procedures are carried out shall decide the extension of
the actual inspection time and the maximum extension time. no more than 2 days.
Step 7: Complete customs procedures at port/ICD/airport
After your declaration is cleared, you have to print a barcode sheet from the customs
website. Then you go to the port / ICD / airport. (print bar code and declaration without
signature and seal business)
You simply present a bar code and declaration of clearance for the staff (customs
supervisor) for declaration comparison.
They scan the barcode, sign and stamp the bar code printing sheet to complete the
customs clearance.
Notes:
 Each declaration can be declared up to 50 items, in case a shipment contains more
than 50 items, the customs declarant will have to declare on many declarations.
 In case the declarant performs import / export procedures for many items but the
items have different tax payment deadlines, the declarant will have to declare on
different declarations corresponding to each tax payment deadline.   
(For example: declarant performs the import / export procedures for wood and crude
oil must declare on 02 different declarations corresponding to each tax payment
period: wood products have a deadline for paying import / export tax is 30 days; for
crude oil, the deadline for paying import / export tax is 35 days).
Expiry for submitting customs declarations: In accordance Article 25 with Law on
Customs, clause 8 Article 18 Circular 38/2015/TT-TTBTC has a regulation about
deadline for submission of customs declarations for goods as follows:
- For imported goods, submit before the date of arrival of goods or within 30 days from
the date of arrival at the border gate
- For exported goods, submit after goods have been gathered at the place notified by the
customs declarant and at least 04 hours before the means of transport leave; for exported
goods sent by courier service, it is at least 2 hours before transport means leave;
- The customs declaration is valid within 15 days from the date of registration.
#Priority regulations:
      Companies can apply for priority customs treatment for the purpose of reducing
customs compliance costs. With the priority customs treatment, qualified companies are
entitled to several benefits that can significantly cut down the customs compliance costs
and clearance times.
     If your company is qualified for the priority customs treatment, you will be able to
enjoy the following benefits pertaining to customs compliance and costs:
 Goods are exempted from physical inspection
 Goods are exempted from the supplementary documents examination
 Able to submit incomplete customs declarations. Complete customs declarations
are required to be done in 30 days
 Priority access for tax procedures
 Priority in order of customs clearance    
Enterprise must meet the conditions:
 Conditions for compliance with the customs and tax laws
 Conditions on import and export turnover
 Conditions on electronic customs procedures and electronic tax procedures
 Conditions for payment for import and export goods
 Conditions of the internal control system
 Conditions for good observance of the law on accounting and auditing

Case 1: Commodities will be exported to Japan

Question: Could the seller apply for custom process in Can Tho/Tay Do Custom
Department and the products will be loaded in Cat Lai Port (HCM city)?
How it is processed if they are classified in RED stream?
-------------------------------
- According to Circular no.38/2015/TT-BTC On customs procedures, customs
supervision and inspection, export tax, import tax, and tax administration applied to
exported and imported goods, article 19: Registration of customs declarations
Clause 1a) Location of customs declaration registration
The customs declaration of exported goods shall be registered at the Sub-department of Customs
in the same administrative division as the headquarter or manufacturing facility of the
enterprise, or the Sub-department of Customs in the same administrative division with the place
where exported goods are gathered, or the Sub-department of Customs of the checkpoint of
export;

- Also, Tay Do Custom Department is the Sub-department of Customs in Can Tho city
where the administrative division or manufacturing facility of the exporter is located.
Hence, the seller can apply for custom process in Can Tho/Tay Do Custom Department
when commodities will be exported to Japan and the products will be loaded in Cat Lai
Port (HCM city)
- If they are classified in RED stream, it is processed by the customs officers conduct
both examination of customs documentation and physical verification.
1. After receiving and approving documents, customs officers will transfer to the goods
inspection team. The exporter register for inspection, bring goods into the inspection
area, and contact the customs officers to come down to inspect procedures.
2. During the on-site inspection, either directly or through a scanner, if the customs
finds an error in the declaration, for example: insufficient or incorrect type of
goods ..., depending on the degree that will be fined.
(According to Article 29 on No.08/2015/ND-CP Providing specific provisions and guidance on
enforcement of the customs law on customs procedures, examination, supervision and control
procedures)
Physical verification activities shall include checking of commodity name, code, quantity,
weight, mass, type, quality, origin and customs value…; Checking of actual physical attributes
of commodities in comparison with the information about commodities provided in customs
documentation.

3. If the goods are correct, exporter's declaration will be cleared.

o Time limit for completion of the physical inspection: within 08 working hours from
the time the declarant presents all goods to the customs authority.
o For consignments of large quantity, many types or complicated inspection, the head
of the customs office where customs procedures are carried out shall decide the
extension of the actual inspection time and the maximum extension time, no more
than 02 days.
Case 2: The commodity will be imported from Japan
The commodities will be arrived at Cat Lai Port (HCM City). However, the importer
wants to apply for customs check and process at Tay Do Custom Department, could
they do that?
According to Circular no.38/2015/TT-BTC, clause 1 article 19 states that:
The declaration of imported goods shall be registered at the Sub-department of Customs
at the checkpoint in charge of the goods storage place or port of destination written on the
bill of lading, transport contract, or the Sub-department of Customs outside the
checkpoint area in the same administrative division as the enterprise’s headquarter or the
place to which goods is delivered.
As we know, Tay Do Custom Department is customs sub-department in Can Tho city.
Therefore, if Can Tho is the place where the importer’s administrative division is located
or goods is delivered, the importer could apply for customs check and process there when
imported commodities from Japan although they are arrived at Cat Lai Port.
However, for some commodities (Decision 23/2019/QD-TTg), the importer couldn’t
register the customs check at Tay Do Custom Department. Instead, he/she must do this
process at Sub-department of Customs at the checkpoint - Cat Lai Port in Ho Chi Minh
city. The aims of this list are to strengthen the management and control of the importation
of the commodities that are not encouraged to import, having high level of risks such as
easy trade fraud, tax evasion or environmental impact. Here are some special goods in the
list:
Well, how does it work if the commodities are declared in RED stream?
If the goods are declared in RED stream, the customs officers conduct both examination
of customs documentation and physical inspection. Details of the examination as we have
talked before. Physical verification activities shall include checking of commodity
name, code, quantity, weight, mass, type, quality, origin and customs value…; Checking
of actual physical attributes of commodities in comparison with the information about
commodities provided in customs documentation.
The result of examination will lead to whether the goods can be in storage or eligible for
conditional customs clearance or eligible for custom clearance.
Case 3:
A BRIEF DESCRIPTION ABOUT EPZS:
Export processing zone (EPZ) means an industrial zone that specializes in the production
of export goods, the provision of services for export production and export activities, has
defined geographical boundaries, and is established under the conditions, order and
procedures. Applicable to industrial zones specified in Decree 29/2008 / ND-CP dated
14/03/2008 of the Government.  EPZs also provide tax incentives, lower land rentals and
are exempt from export taxes when exporting their products and materials
Export processing enterprise (EPE) means an enterprise established and operating in an
export processing zone or an enterprise that exports all products and operates in industrial
zones or economic zones.
Export processing zones and export processing enterprises may apply the regulations
applicable to non-tariff zones in accordance with law. The requirement is that the export
processing enterprise is inscribed in the investment certificate.
For goods exchanged between EPEs and EPEs, customs procedures will follow the steps
and use declarations according to the “on-spot import-export” (xnk tại chỗ) type
according to Circular no.38/2015/TT-BTC. (on-spot import and export conditions are not
required).
CIRCULAR 38 NO.38/2015/TT-BTC
 1. Customs dossier
The customs dossier of indirectly exported goods shall comply with Article 16 of this
Circular.
If goods are traded between an inland enterprise and an EPC or an enterprise in a free
trade zone, the declarant may use VAT invoices or sale invoices as prescribed by the
Ministry of Finance in stead of commercial invoices.
2. Time limit for completing customs procedures
Within 15 working days from the day on which exported goods are granted customs
clearance and delivered, the local importer shall complete customs procedures.
3. Customs procedures
a) The exporter shall:
a.1) Complete the declaration of exported goods and mixed transport, specifying the
desination code of the Sub-department of Customs where import procedures are followed
and the enterprise identification number as instructed in Appendix II of this Circular;
a.2) Follow procedures for exporting goods as prescribed;
a.3) Deliver goods to the imported after they are granted customs clearance.
b) The importer shall:
b.1) Complete the declaration of imported goods by the deadline, specifying the number
of the declaration of indirectly exported goods as instructed in Appendix II encloshed
herewith;
b.2) Follow procedures for importing goods as prescribed;
b.3) Only sell or use imported goods for manufacturing after they are granted customs
clearance.
c) The customs authority where export procedures are followed shall carry out export
procedures as prescribed in Chapter II of this Circular;
d) The customs authority where import procedures are followed shall:
d.1) Monitor declarations of indirectly exported goods for which customs procedures
have been completed in order to initiate import procedures;-CP.
d.2) Carry out inspection according to the classification result given by the System. If
physical inspection of goods is required and goods have undergone physical inspection at
the Sub-department of Customs of export, the Sub-department of Customs of import shall
not carry out physical inspection;
d.3) Compile monthly lists of indirectly exported goods that have been granted customs
clearance (form No. 20/TKXNTC/GSQL in Appendix V enclosed herewith) and send
them to the supervisory tax authority.
6. In case a preferred enterprise and its partners, or a conformable enterprise and its
partners that are also conformable enterprises who have indirectly exported goods that are
delivered many times over a certain period of time under a contract/order with the same
buyer or seller, goods may be delivered before customs declaration. Customs declaration
shall be made within 30 days from the delivery date. The declarant may register the
declaration of indirectly exported goods at the most convenient Sub-department of
Customs; tax policies and policies on management of exported or imported goods shall
be implemented when the customs declaration is registerd. The customs authority only
examines documents related to the delivery of goods instead of carrying out a physical
inspection. The exporter and the importer must keep documents proving each delivery
(such as commercial invoice, VAT invoice, sale invoice, goods dispatch invoice, etc.)
and present them to the customs authority on request.
STEPS IN CUSTOM PROCEDURES:
1. Complete the declaration of exported goods and mixed transport, specifying the
desination code of the Sub-department of Customs where import procedures are
followed, and the enterprise identification number must fill in #XKTC. If the
customs declaration is by paper form, fill in the box "Other records".
2. The on-spot exporting enterprise shall carry out the prescribed export procedures.
3. Once completed, the on-spot exporting enterprise will notify the on-spot importing
enterprise so that they can carry out the import procedures.
4. The exporting enterprise delivers the goods to the on-spot importer. Accordingly,
the importing enterprise is responsible for receiving and preserving goods until the
customs office carries out the on-spot import procedures which decide the form
and level of customs inspection.
5. Within 15 working days after the export goods are granted customs clearance, the
importing enterprise must go through the customs declaration procedures. When
declaring information on the import customs declaration, must note that the
enterprise identification number will be filled in "#&NKTC#&Number of on-spot
export customs declarations". If the customs declaration is by paper form, fill in
the box "Other records".
6. The on-spot importing enterprise shall carry out the prescribed import procedures.
7. When the import procedures have been completed, the on-spot importer shall
notify the exporting enterprise for the completion of the procedures.
 #### When goods are cleared customs, they can be put into consumption and
production.
However, there are situations that importers and exporters do not have to follow the
customs procedures. In such cases stated in Article 74 Circular 38/2015/TT-BTT
1. Goods are traded among EPCs;
2. Goods circulated within an EPC or among EPCs in the same export-processing
zone;
3. Goods of EPCs of the same corporation or group of companies in Vietnam;
In case customs procedures are not followed, the EPC shall keep a log of goods delivered
and dispatched in accordance with regulations of the Ministry of Finance on goods
trading, accounting, audit; Purposes and sources of supply of goods must also be
specified.