MINISTRY OF FINANCE  
-------  SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
---------------  
No. 39/2018/TT -BTC Hanoi, April 20, 2018 
CIRCULAR  
AMENDMENTS TO CIRCULAR NO. 38/2015/TT -BTC DATED MARCH 25, 2015 
Pursuant to the Law on Cust oms No. 54/2014/QH13 dated June 23, 2014;  
Pursuant to the Law on Export and import tax dated April 06, 2016;  
Pursuant to the Law on Tax administration dated November 29, 2006; the Law on amendments to 
the Law on Tax administration dated November 20, 2012;  
Pursuant to the Law on special excise duty dated November 14, 2008 and the Law on 
amendments to the Law on special excise duty dated November 26, 2014;  
Pursuant to the Law on Value -added tax dated June 03, 2008; Law on amendments to the Law 
on Value -added tax dated June 19, 2013;  
Pursuant to the Law on amendments to tax laws dated November 26, 2014;  
Pursuant to the Law on amendments to the Law on Value -added tax, the Law on special excise 
duty and the Law on Tax administration dated April 06, 2016;  
Pursuant  to the Law on Environmental protection tax dated November 15, 2010;  
Pursuant to the Law on Commerce dated June 14, 2005;  
Pursuant to the Law on Foreign Trade dated June 12, 2017;  
Pursuant to the Law on Investment dated November 26, 2014;  
Pursuant to the G overnment's Decree No. 08/2015/ND -CP dated January 21, 2015 on guidelines 
for the Law on Customs in terms of customs procedure, customs supervision and inspection; 
Pursuant to the Government's Decree No. 59/2018/ND -CP on amendments to the Government's 
Decr ee No. 08/2015/ND -CP; 
Pursuant to the Government's Decree No. 187/2013/ND -CP dated November 20, 2013 on 
guidelines for the Law on Commerce in terms of international trading, brokerage, processing, and 
transit of goods with other countries;  
Pursuant to the Government's Decree No. 118/2015/ND -CP dated November 12, 2015 
elaborating the Law on Investment;  
Pursuant to the Government's Decree No. 09/2018/ND -CP dated jab 15, 2018 elaborating the 
Law on Commerce and the Law on Foreign Trade;  
Pursuant to the Governm ent's Decree No. 29/2008/ND -CP dated March 14, 2008 on industrial 
parks, export -processing zones, and economic zones; Pursuant to the Government's Decree No. 
164/2013/ND -CP on amendments to Decree No. 29/2008/ND -CP; Pursuant to the Government's 
Decree No. 114/2015/ND -CP on amendments to Article 21 of Decree No. 29/2008/ND -CP; 
Pursuant to the Government's Decree No.134/2016/ND -CP dated September 01, 2016 
elaborating some Articles of the Law on Export and import tax;  
Pursuant to the Government's Decree No. 83 /2013/ND -CP dated July 22, 2013 guidelines for the 
Law on Tax administration and the Law on amendments to the Law on Tax administration;  
Pursuant to the Government's Decree No. 209/2013/ND -CP dated December 18, 2013 on 
guidelines for the Law on Value -added  tax; 
G/VAL/N/1/VNM/1 
- 532 -Pursuant to the Government's Decree No.108/2015/ND -CP dated October 28, 2015 elaborating 
some Articles of the Law on special excise duty and the Law on amendments thereto;  
Pursuant to the Government's Decree No. 12/2015/ND -CP dated February 12, 2015 on 
guidelines for the Law on amendments to tax laws and tax decrees;  
Pursuant to the Government's Decree No. 100/2016/ND -CP dated July 01, 2016 elaborating the 
Law on amendments to the Law on Value -added tax, the Law on special excise duty and the Law 
on Tax administration; Pursuant to the Government's Decree No. 146/2017/ND -CP dated 
December 15, 2017 on amendments to Decree No. 100/2016/ND -CP; 
Pursuant to the Government's Decree No. 67/2011/ND -CP dated August 08, 2011 elaborating 
some Articles of the Law o n Environmental protection tax; Pursuant to the Government's Decree 
No. 69/2012/ND -CP dated September 14, 2012 on amendments to Clause 3 Article 2 of the 
Government's Decree No. 67/2011/ND -CP; 
Pursuant to the Government's Decree No. 87/2017/ND -CP dated Dec ember 26, 2017 defining 
the functions, tasks, entitlements and organizational structure of the Ministry of Finance;  
At the request of the Director of the General Department of Customs,  
The Minister of Finance promulgates a Circular on amendments to Circula r No. 38/2015/TT -BTC 
dated March 25, 2015 on customs procedures, customs supervision and inspection, export tax, 
import tax, and tax administration applied to exports and imports.  
Article 1. Amendments to Circular No. 38/2015/TT -BTC on customs procedures, customs 
supervision and inspection, export tax, import tax, and tax administration applied to 
exports and imports  
1. Clause 2 Article 2 is amended as follows:  
 “2. Inheritance of rights and fulfillment of tax liabilities of enterprises established after 
restructuring shall comply with provisions of Article 55 of the Law on Tax administration.”  
2. Article 3 is amended as follows:  
 “Article 3. Submission, confirmation and use of documents enclosed with the customs 
dossier, tax dossier  
1. The declarant, taxpay er is not required to submit the customs declaration of exports or imports 
(hereinafter referred to as “customs declaration”) when requesting the customs authority to initiate 
procedures for tax exemption, tax reduction, tax refund, tax cancellation settle ment of overpaid 
late payment interest, overpaid fine, tax deferral, tax payment in instalments, certification of 
fulfillment of tax liabilities, cancellation of outstanding tax, late payment interest, or fines, except 
for physical customs declarations.  
2. Documents enclosed with the customs dossier, additional declaration; application for prior 
determination of HS numbers, origins and custom values; list of tax -free goods, reports on use of 
tax-free goods, application for tax exemption, tax reduction, tax refund, tax cancellation, 
application for settlement of overpaid tax, late payment interest, or fine, application for tax 
deferral, application for tax payment in instalments, application for certification of fulfillment of tax 
liabilities, application for  cancellation of outstanding tax, late payment interest, or fine shall be 
submitted to the customs authority or via the customs electronic data processing system 
(hereinafter referred to as “e -customs system”). In the cases where original copies are requir ed 
according to this Circular, they declarant shall be submitted to the customs authority directly or by 
post.  
When examining the documents, the customs authority shall compare them with information on 
the customs declaration and documents in the customs d ossier submitted by the declarant.  
3. In case of submission of a physical customs declaration or a photocopy of a document in the 
customs dossier, the declarant or taxpayer may submit the original copy or photocopy. Regarding 
documents issued by foreign en tities in the form of electronic documents, emails, fax, telex, or 
G/VAL/N/1/VNM/1 
- 533 -documents issued by the declarant or taxpayer, the declarant or taxpayer shall make certification, 
append the signature, seal, and take responsibility for the accuracy, truthfulness, and le gitimacy 
of such documents. If the photocopy consists of multiple pages, the declarant or taxpayer shall 
make certification, append the signature and seal on the first page as well as other sheets.  
4. If the language of the documents mentioned in Clause 1,  Clause 2, and Clause 3 of this Article 
is not Vietnamese or English, the declarant or taxpayer must provide their Vietnamese or English 
translations and take responsibility for such translations. In the cases mentioned in Clause 3 of 
this Article, the dec larant shall append his/her signature and seal on the translations.”  
3. Article 7 is amended as follows:  
 “Article 7. Application for prior determination of HS codes, origin and customs value  
1. Documents and samples serving prior determination of HS code s 
a) The application form No. 01/XDTMS/TXNK in Appendix VI hereof;  
b) Technical documents provided by the applicant (composition analysis, catalogue, goods 
pictures): 01 photocopy;  
c) Samples of the goods to be exported or imported (if any).  
The customs au thority shall receive and process the samples in accordance with Article 10 of 
Circular No. 14/2015/TT -BTC.  
2. Application for prior determination of origin  
The application for prior determination of origins shall comply with provisions of the Circular on 
determination of origins of exports and imports promulgated by the Minister of Finance.  
3. An application for prior determination of customs valuation method consists of:  
a) The application form No. 02/XDTTG/TXNK in Appendix VI hereof;  
b) A sale contract d irectly entered into by the applicant (if any): 01 photocopy;  
c) The technical documents, catalogue or pictures of goods: 01 photocopy;  
d) Documents relevant to the transaction: 01 photocopy;  
dd) Relevant documents in case the invoice value of exports must  be converted to practical 
selling prices at the checkpoint of export: 01 photocopy.  
If there are no practical transactions yet and thus the applicant does not have the documents 
mentioned in Points b, d, dd of this Clause, the applicant shall request the customs authority to 
provide instructions on rules and conditions for applying the customs valuation method.  
4. An application for prior determination of prices consists of:  
a) The application form No. 02/XDTTG/TXNK in Appendix VI hereof;  
b) A sale contrac t directly entered into by the applicant or an equivalent document: 01 photocopy;  
c) The bank transfer confirmation: 01 photocopy;  
d) The bill of lading or equivalent transport documents as prescribed by law (unless goods are 
imported through a land checkp oint, goods traded between a free trade zone and the domestic 
market): 01 photocopy;  
dd) Technical documents, catalogue or pictures of goods: 01 photocopy;  
e) Documents related to the transaction (if any): 01 photocopy.  
If the applicant does not have the d ocuments mentioned in Points b, c, d of this Clause yet, the 
applicant shall request the customs authority to provide instructions on rules and conditions for 
applying the customs valuation method.  
G/VAL/N/1/VNM/1 
- 534 -5. The General Department of Customs will issue a written rejection of the application for prior 
determination of HS codes, origin and customs value in the following cases:  
a) The conditions or documents for prior determination of HS codes, origin or customs value are 
not adequate;  
b) Any of the following cases:  
b.1) The goods mentioned in the application are involved in a case under investigation or 
inspection by a competent authority;  
b.2) The goods mentioned in the application which is received and processing by the General 
Department of Customs.  
c) A competent  authority has provided instructions on HS codes of the goods mentioned in the 
application.”  
4. Article 10 is amended as follows:  
 “Article 10. Application of various modes of customs inspection customs procedures for 
exports or imports  
1. Document inspect ion and physical inspection of goods shall be carried out on the basis of risk 
management of the e -customs system (hereinafter referred to as “classification”). The head of the 
customs authority shall carry out the inspection according to classification by  the e -customs 
system in accordance with the Law on Customs, the Government's Decree No. 08/2015/ND -CP 
and Section 3 Chapter II of this Circular.  
2. b) Inspection of goods by a specialized agency shall be carried out in accordance with 
corresponding regula tions of laws; the whole shipment shall undergo physical inspection if 
violations against regulations of law on customs are suspected.”  
5. Article 16 is amended as follows:  
 “Article 16. Customs documents needed while following customs procedures  
1. A cust oms dossier of exports consists of:  
a) A customs declaration (form No. 02 in Appendix II hereof).  
If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 
08/2015/ND -CP, which is amended by Clause 2 Article 1 of Decree No. 5 9/2018/ND -CP, the 
declarant shall complete and submit 02 original copies of form No. HQ/2015/NK in Appendix IV 
hereof;  
b) Commercial invoices or equivalent documents if the buyer has to pay the seller: 01 photocopy;  
c) A statement of raw timber for export (if any) as prescribed by the Ministry of Agriculture and 
Rural Development: 01 original copy;  
d) The export license or a document permitting the export issued by a foreign trade authority if 
required;  
d.1) In case of single shipment: 01 original copy;  
d.2) In case of partial shipments: 01 original copy for the first consignment;  
dd) A notice of exemption from inspection or inspection result or an equivalent document 
(hereinafter referred to as “inspection certificate”): 01 original copy.  
If corresponding r egulations of law permits submission of photocopies or does not specify 
whether the original copy or photocopy has to be submitted, the declarant may submit a 
photocopy.  
G/VAL/N/1/VNM/1 
- 535 -If the inspection certificate is used multiple times during its effective period, the  declarant shall 
only submit it 01 time to the Sub -department of Customs where procedures for export of the first 
consignment are followed;  
e) The certificate of eligibility to export prescribed by investment law: 01 photocopy while 
following procedures fo r export of the first consignment;  
g) Entrustment contract: 01 photocopy if an export license, inspection certificate or certificate of 
eligibility to export is required for export entrustment as prescribed by investment law and the 
trustee uses the licens e or certificate of the trustor;  
The declarant is not required to submit the documents mentioned in Point d, Point dd and Point e 
of this Clause if they are sent electronically by the inspecting authority or regulatory authority 
through the National Single -window Information Portal in accordance with regulations of law on 
national single -window system.  
2. A customs dossier of imports consists of:  
a) A customs declaration according to form No. 01 in Appendix II hereof.  
If a physical customs declaration is m ade according to Clause 2 Article 25 of Decree No. 
08/2015/ND -CP, which is amended by Clause 12 Article 1 of Decree No. 59/2018/ND -CP, the 
declarant shall complete and submit 02 original copies of form No. HQ/2015/NK in Appendix IV 
hereof;  
b) Commercial in voices or equivalent documents if the buyer has to pay the seller: 01 photocopy.  
If the goods owner buys the goods from a seller in Vietnam and is instructed by the seller to 
receive goods overseas, the customs authority shall accept the invoice issued by the seller in 
Vietnam to the goods owner.  
The declarant is not required to submit the commercial invoice in the following cases:  
b.1) Goods are imported to execute a processing contract with a foreign trader;  
b.2) Goods are imported without invoices and th e buyer is not required to pay the seller. In this 
case, the declarant shall declare the customs value in accordance with Circular No. 39/2015/TT -
BTC dated March 25, 2015 of the Minister of Finance.  
c) The bill of lading or equivalent transport documents i f goods are transported by sea, air, 
railroad, or multi -modal transport as prescribed by law (unless goods are imported through a land 
checkpoint, goods traded between a free trade zone and the domestic market, imports carried in 
the luggage upon entry): 0 1 photocopy.  
With regard to imports serving petroleum exploration and extraction transported on service ships 
(not commercial ships), the cargo manifest shall be submitted instead of the bill of lading;  
c) A statement of imported raw timber (if any) as pre scribed by the Ministry of Agriculture and 
Rural Development: 01 original copy;  
dd) The export license or a document permitting the export issued by a competent authority if 
required by foreign trade law; The quota -based import license or a notification of  tariff quota:  
dd.1) If partial shipments are not permitted: 01 original copy;  
dd.2) If partial shipments are permitted: 01 original copy for the first consignment;  
e) Inspection certificate: 01 original copy.  
If applicable law permits submission of photoc opies or does not specify whether the original copy 
or photocopy has to be submitted, the declarant may submit a photocopy.  
If the inspection certificate is used multiple times during its effective period, the declarant shall 
only submit it 01 time to the  Sub-department of Customs where procedures for import of the first 
consignment are followed;  
G/VAL/N/1/VNM/1 
- 536 -g) The certificate of eligibility to import prescribed by investment law: 01 photocopy while 
following procedures for import of the first consignment;  
h) Value d eclaration: the declarant shall make the value declaration using the set form and send 
the electronic declaration to the e -customs system or submit 02 original copies to the customs 
authority (in case of submission of physical customs declaration). Cases i n which a value 
declaration is required and the value declaration form are provided in Circular No. 39/2015/TT -
BTC;  
i) Documents certifying goods origins specified in Circulars of the Minister of Finance on 
determination of origins of exports and imports;  
k) A list of machinery and equipment in case of combine machines or machine sets of Chapters 
84, 85 and 90 of Vietnam’s nomenclature of exports and imports or unassembled or 
disassembled machinery and equipment: 01 photocopy with presentation of the origi nal copy for 
comparison in accordance with Circular No. 14/2015/TT -BTC in case of partial shipments;  
l) Entrustment contract: 01 photocopy if an import license, inspection certificate or certificate of 
eligibility to import is required for import entrustme nt as prescribed by investment law and the 
trustee uses the license or certificate of the trustor;  
m) A contract to sell goods to a school or research institute or a contract to supply goods or 
services that are imported to serve teaching or scientific exp eriments and apply 5% VAT 
according to the Law on Value -added tax: 01 photocopy.  
The declarant is not required to submit the documents mentioned in Point dd, Point e, Point g and 
Point i of this Clause if they are sent electronically through the National S ingle -window 
Information Portal by the inspecting authority or regulatory authority or through the Association of 
Southeast Asian Nations Single -window Information Portal by a competent authority of the 
exporting country or through another portal conformab le with international treaties to which 
Vietnam is a signatory.  
3. Customs dossiers of exports/imports not subject to tax  
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall 
submit the following documents:  
a) For  goods imported as humanitarian aid or grant aid from a foreign country:  
a.1) A contract for supply of goods (if imported by the successful bidder): 01 photocopy;  
a.2) The import entrustment contract (in case of import entrustment): 01 photocopy;  
a.3) An aid confirmation from the Ministry of Finance (for foreign aid classified as revenue of 
central government budget, emergency assistance without specific recipients specified in Article 
15 of Decree No. 93/2009/ND -CP, aid for a specific province but receive d and distributed by a 
central agency): 01 original copy;  
a.4) An aid confirmation from the Department of Finance (for foreign aid classified as revenue of 
local government budget): 01 original copy.  
b) For goods imported to serve projects funded by ODA gr ant given by Vietnam to a foreign 
country:  
b.1) A decision of the supervisory unit on assignment of project management and execution tasks 
or decision on approval for the ODA project of its supervisory agency which specifies that the 
ODA is a grant: 01 pho tocopy;  
b.2) A list of goods provided as aid for the foreign country prepared by the project -executing unit: 
01 photocopy;  
b.3) A contract for supply of goods in case goods are imported by the successful bidder, or the 
import entrustment contract in case o f import entrustment: 01 photocopy.  
G/VAL/N/1/VNM/1 
- 537 -c) For goods exported to serve projects funded by ODA grant given by Vietnam to a foreign 
country:  
c.1) A decision of the supervisory unit on assignment of project management and execution tasks 
or decision on approval f or the ODA project of its supervisory agency which specifies that the 
ODA is a grant: 01 photocopy;  
c.2) A list of goods provided as aid for the foreign country prepared by the project -executing unit: 
01 photocopy;  
c.3) A contract for supply of goods (if g oods are not direct exported by the project -executing unit): 
01 photocopy.  
d) With regard to goods not subject to VAT being machinery, equipment, supplies that cannot be 
domestically manufactured and need to be imported to serve scientific research, techno logical 
development; machinery, equipment, spare parts, specialized vehicles and supplies that cannot 
be domestically manufactured and need to be imported to serve petroleum exploration and 
development; airplanes, oil rigs, vessels that cannot be manufactu red in Vietnam and need to be 
imported as fixed assets of enterprises or leased from foreign parties to used for manufacturing, 
trading, or for lease, the following documents must be provided:  
d.1) The sale contract that conforms to the bidding result or t he goods supply contract or service 
contract which specifies that the prices are exclusive of VAT and is prepared by the successful 
bidder or selected contractor or service provider: 01 photocopy;  
d.2) The import entrustment contract (in case of import ent rustment) which specifies that the 
prices are exclusive of VAT: 01 photocopy;  
d.3) Documents issued by the competent authorities prescribed by the Law on Science and 
technology to assign various organizations to execute research and development (R&D) 
programs, projects or contracts that involve the machinery, equipment or supplies that cannot be 
domestically manufactured and have to be imported to serve R&D: 01 original copy;  
d.4) Contracts with foreign parties for lease of airplanes, oil rigs, vessels tha t cannot be 
domestically manufactured and are used for manufacturing, trading or for lease: 01 photocopy.  
dd) Regarding weapons or military equipment that are imported to serve national defense and 
security and not subject to VAT: 01 original copy of the c ertificate of goods imported to serve 
national defense and security issued by the Ministry of National Defense or the Ministry of Public 
Security.  
e) Regarding imports of a finance lease enterprise that are leased out to an export processing 
enterprise or an enterprise in a free trade zone under a finance lease contract and are not subject 
to import duties; imports that are directly delivered to an export processing enterprise or an 
enterprise in a free trade zone: 01 photocopy of the finance lease contract  which specifies that 
the lessee is the processing enterprise or the enterprise in the free trade zone (satisfying the 
conditions in Clause 1 Article 4 of the Law on Export and import duties dated April 06, 2016);  
g) Imports of contractors that are deliver ed directly to a free trade zone for construction of 
factories or offices or for installation according to bidding result: 01 photocopy of the contract for 
sale of goods to the free trade zone according to the bidding result or direct contracting which 
specifies that the successful bids are exclusive of import duties.  
4. Customs dossier of duty -free goods  
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article and Decree No. 
134/2016/ND -CP, the declarant shall submit the following documen ts: 
a) Form 06 of Decree No. 134/2016/ND -CP (List of duty -free goods).  
If the e -customs system is completely capable of receiving electronic lists of duty -free goods, the 
declarant shall submit the list on the e -customs system.  
G/VAL/N/1/VNM/1 
- 538 -In case of submission of a p hysical list of duty -free goods, the declarant shall present the original 
copy and submit 01 photocopy (form No. 06 of Decree No. 134/2016/ND -CP) and the monitoring 
sheet that was received by the customs authority;  
b) The contract to lease or lease out sp ecialized machinery, equipment or vehicles serving 
petroleum activities; service contracts with petroleum entities: 01 photocopy;  
c) A contract for fabrication of machinery, equipment, components, separate parts or spare parts 
or machinery and equipment ne cessary for petroleum activities which specifies that the prices are 
exclusive of import duty: 01 photocopy;  
d) A contract for fabrication of machinery, equipment, components, separate parts or spare parts 
or machinery and equipment that are fixed assets o f the entity eligible for investment incentives or 
that are fixed assets of a shipyard: 01 photocopy.  
5. Customs dossier in case of tax reduction  
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall 
submit the app lication for export duty or import duty reduction in accordance with Article 32 of 
Decree No. 134/2016/ND -CP. 
6. Customs dossier in case of tax cancellation  
Apart from the documents mentioned in Clause 1 or Clause 2 of this Article Decree No. 
134/2016/ND -CP, the declarant shall submit the following documents:  
a) Regarding imports that have to be re -exported to the exporting country or to a third country or 
to a free trade zone:  
A written request for export duty cancellation (form No. 02 in Appendix IIa here of). 
In case of a physical declaration, the taxpayer shall submit form No. 05/CVDNKTT/TXNK in 
Appendix VI hereof which specifies the numbers of the re -export declaration, the import 
declaration, the contract and payment documents (if any), the taxpayer’s s tatement that goods 
have not been used or processed in Vietnam: 01 original copy;  
b) Regarding exports that have to be re -imported into Vietnam:  
A written request for tax cancellation (form No. 02 in Appendix IIs hereof).  
In case of a physical declaration,  the taxpayer shall submit form No. 05/CVDNKTT/TXNK in 
Appendix VI hereof which specifies the numbers of the re -import declaration, the export 
declaration, the contract and payment documents (if any), the taxpayer’s statement that goods 
have not been used or processed overseas: 01 original copy;  
c) If the exports or imports are eligible for tax refund but tax thereon has not been paid:  
A written request for tax cancellation (form No. 02 in Appendix IIs hereof).  
In case of a physical declaration, the taxpaye r shall submit form No. 05/CVDNKTT/TXNK in 
Appendix VI hereof which specifies the taxes, numbers of credit institution’s guarantee, the export 
or import declaration, the export or import contract payment documents: 01 original copy.”  
6. Article 16a shall be added as follows:  
 “Article 16a. Retaining customs dossiers of exports and imports  
1. A customs dossier to be retained by the customs declarant includes:  
a) The customs declaration;  
b) Export/import license or written permission for export/import issue d by a competent authority in 
accordance with law on foreign trade regarding exports and imports under scope of management 
specified in the license;  
G/VAL/N/1/VNM/1 
- 539 -c) An application for inspection by specialized agency if the goods which are subject to inspection 
by a sp ecialized agency are allowed by the customs authority to brought back for storage and a 
sampling record bearing certification of the specialized inspection agency if the goods are subject 
to sample -taking as prescribed in law on management and inspection b y specialized agency;  
d) A certificate of inspection by specialized agency;  
dd) Sales contract of exports/imports (including processing contract, outsourcing contract, lease 
contract, finance lease contract, repair and maintenance contract and contract add endum, 
relevant documentary evidence related to amendments to the contract) or equivalent documents 
in accordance with law on commerce and foreign trade management.  
An entrustment contract in case of entrusted export or import;  
e) A certificate of eligibi lity for export/import as prescribed in law on investment;  
g) Commercial invoices or equivalent documents in a case where the buyer must make payment 
to the seller;  
h) Bill of lading or other equivalent transport documents;  
i) Proof of origin as required in a Circular on identification of origin of exports and imports of the 
Minister of Finance.  
k) A cargo manifest, if required;  
l) Deliverables, catalogue, ingredient analysis, assessment certificate in connection with exports 
and imports (if any);  
m) A lis t of apparatus and monitoring sheet (recording the subtraction of recorded/declared 
import/export from the import/export quota) when declaring HS code in case of classification of 
composite machines or combination of machines in Chapters 84, 85 and 90 of V ietnam export 
and import classification nomenclature and classification of machinery and equipment, 
unassembled or disassembled as prescribed in Article 7 and 8 Circular No. 14/2015/TT -BTC;  
n) Accounting vouchers related to exports and imports as prescribe d in law on accounting, 
including data, documentary evidence and materials in terms of warehouse discharge and 
warehouse entry;  
o) Final accounts of use of imported materials/supplies, exports and documentary evidence, 
materials forming the basis for prepa ration of final accounts; the amount of required material for 
each finished unit, product model design or manufacturing process, marker (a diagram of a 
precise arrangement of pattern pieces) (if any), the required amount for each finished export 
product, a nd documents and data in connection with processing and manufacture of export 
products;  
p) Documents involved in the inspection and customs valuation as prescribed in Circular No. 
39/2015/TT -BTC;  
q) Other tax exemption dossier (declaration required) prescr ibed in Article 5 through Article 31 of 
the Decree No. 134/2016/ND -CP; tax reduction dossier prescribed in Article 32 of the Decree No. 
134/2016/ND -CP; tax refund dossier prescribed in Article 33 through Article 37 of the Decree No. 
134/2016/ND -CP, Article  129 of this Circular; customs dossier of exports and imports not subject 
to tax as prescribed in Article 16 of this Circular; dossiers related to write -off of taxes, late 
payment interest, fines; extension of tax payment, late payment interest, fines; tax  arrears 
payment in instalments and certification of tax obligation fulfillment of imports and exports as 
prescribed in Articles 134, 135, 136 and 140 of this Circular;  
r) Notification of prior determination of HS codes, origin, customs value (if any);  
s) Dossiers relevant to additional declaration, declaration of repurposed goods or goods sold 
domestically instead of being re -exported as prescribed in Article 20 and Article 21 of this 
Circular;  
G/VAL/N/1/VNM/1 
- 540 -t) Dossiers related to customs procedures applied to temporari ly-imports prescribed in Article 86 
of this Circular and customs procedures applied to exported/imports on an all -inclusive 
declaration prescribed in Article 93 of this Circular;  
u) Other documents related to exports and imports prescribed in Decree No. 12 5/2017/ND -CP 
dated November 16, 2017 on amendments to Decree No. 122/2016/ND -CP dated September 1, 
2016 on preferential import or export tariff, tariff nomenclature and fixed tax, mixed tax, import 
duty beyond tariff quota, and in other legislative documen ts. 
2. The customs declarant shall retain original copies of documents in the customs dossier 
prescribed in Clause 1 hereof within the duration prescribed in Point dd Clause 2 Article 18 of the 
Law on Customs dated June 23, 2014, and present them to custom s authorities upon post -
customs clearance inspections. Original copies may be made in electronic or physical form.  
If original copies in physical form have been submitted to the customs authority, the customs 
declarant must retain photocopies thereof. If t he original copies are made in electronic form, the 
customs declarant must retain electronic copies.  
If the customs declarant is a customs brokerage agent (including express delivery businesses 
which are recognized as customs brokerage agents), the goods o wner shall be responsible for 
retaining documents in the customs dossier. If the good owner is a foreign trader which does not 
establish a presence in Vietnam to trade in export or import, the customs brokerage agent shall 
be responsible for retaining docu ments in the customs dossier.”  
7. Clause 1 Article 18 is amended as follows:  
a) Point a and Point e of Clause 1 is amended as follows:  
 “a) The declarant must provide sufficient information on the customs declaration as instructed in 
form No. 01 or form No . 02 in Appendix II hereof and send documents of the customs dossier 
mentioned in Article 16 of this Circular according to instructions in form No. 03 in Appendix II 
hereof to the customs authority through the e -customs system. Documents of the customs 
dossier may be electronic data or scans having certified by digital signatures.  
In case of a physical customs declaration, the declarant shall follow instructions in Appendix IV 
hereof and submit or present the customs dossier in accordance with Article 16 of  this Circular to 
the customs authority when registering the customs declaration.  
If raw materials or supplies are imported for processing or  
e) If the exports or imports are sea, river, air, railroad vehicles, the declarant shall complete the 
declaration  and export procedures before initiating exit procedures unless goods are sold after 
the vehicle has departed from Vietnam; complete the declaration and import procedures before 
initiating entry procedures. If the imports are road vehicles or a vehicle tha t is transported by 
another vehicle through the checkpoint, only the import/export declaration and import/export 
procedures are required and entry/exit procedures are exempt;”  
b) Points i, k, l, m, n, o and p below are added to Clause 1:  
 “i) A bill of lad ing must be declared on a separate import declaration. If a bill of lading is declared 
on more than one declaration or more than one bills of lading are declared on a single declaration 
or goods are imported without a bill of lading, the declarant shall fo llow instructions in form 01 of 
Appendix II hereof;  
k) When registering an export declaration, the declarant shall specify the container number (if 
exports are transported in containers) and reference number of the goods according to form No. 
02 in Appendi x II hereof.  
If goods on more than one export declaration of the same owner are loaded in the same 
container or on the same vehicle, the declarant shall specify the information according to form 
No. 15 of Appendix II hereof through the e -customs system be fore goods are released from the 
customs controlled area (CCA);  
G/VAL/N/1/VNM/1 
- 541 -l) Regarding exports and imports serving national defense and security and thus exempt from 
customs declaration and physical inspection, the declarant shall submit the written request for 
exem ption from customs declaration and physical inspection issued by the Minister of Public 
Security or the Minister of National Defense to the customs authority where export or import 
procedures are followed;  
m) Regarding exports and imports requiring licensi ng by line management authority, the license 
must be available upon registration of the customs declaration and specified in the customs 
declaration according to instructions on form No. 01 or form No. 02 of Appendix II hereof;  
n) Regarding goods that are  wrongly shipped or excess goods according to the sale contract, the 
declarant shall make an additional declaration according to Clause 4 Article 20 or reject the 
goods according to Article 95 and Article 96 of this Circular;  
o) If the electronic customs d eclaration system of the declarant is not able to complete the 
electronic customs procedures, the declarant shall send a written notification to the relevant Sub -
department of Customs using form No. 41/TB -HTSC/GSQL in Appendix V hereof and make the 
declara tion through a customs agent or at the office of the customs authority. In consideration of 
the customs declaration method registered by the declarant in form No. 41/TB -HTSC/GSQL, the 
Sub-department of Customs shall instruct the declarant to follow the pro cedures;  
p) Regarding goods on the duty -free list mentioned in Clause 1 Article 17 of the Law on Export 
and import duties dated April 06, 2016, the project owner shall submit the duty -free list according 
to form 30 of Appendix II hereof.  
8. Clauses 2, 3, 4  of Article 19 are amended as follows:  
 “2. Checking conditions for customs declaration registration.  
The e -customs system will automatically inspect the conditions for customs declaration 
registration, including:  
a) The declarant is not suspended from fol lowing customs procedures, except for the following 
cases:  
a.1) Exports are eligible for tax exemption or not subject to tax or eligible for 0% tax;  
a.2) Goods are imported to serve national defense and security or exempt from import duty or 
exempt from VA T; goods are exported to serve national defense and security;  
a.3) Goods are meant for disaster or epidemic recovery; goods that are emergency assistance, 
humanitarian aid or grant aid.  
b) The declarant is not facing the situations mentioned in Clause 1 Ar ticle 14 of this Circular;  
c) Information on the customs declaration is adequate and conformable with instructions of this 
Circular;  
d) Information about policies on goods management and taxation applied to exports or imports on 
the customs declaration.  
If all of the aforementioned conditions are fulfilled, the customs authority shall accept the customs 
declaration and respond to the declarant. If any of the aforementioned conditions is not fulfilled, 
the customs authority shall reject the customs declarati on and provide explanation for the 
declarant.  
In case of a physical customs declaration, the customs official shall inspect fulfillment of the 
aforementioned conditions and documents of the customs dossier.  
3. Classification of declarations  
a) For electron ic declarations:  
a.1) Export and import declarations:  
G/VAL/N/1/VNM/1 
- 542 -Pursuant to risk classification criteria established by the Minister of Finance, the Director of the 
General Department of Customs shall classify the declarations and perform one of the following 
tasks on the e -customs system:  
a.1.1) Accept information on the declaration (lane 1);  
a.1.2) Inspect relevant documents of the customs dossier submitted or presented by the 
declarant or relevant documents on the National Single -window Information Portal (lane 2) ; 
a.1.3) Carry out physical inspection of goods based on inspected relevant documents of the 
customs dossier submitted or presented by the declarant or relevant documents on the National 
Single -window Information Portal (lane 3);  
a.2) Independent transport  declaration:  
a.2.1) Accept information on the declaration (lane 1);  
a.2.2) Inspect relevant documents of the customs dossier submitted or presented by the 
declarant or relevant documents on the National Single -window Information Portal (lane 2).  
b) Physic al declarations and cargo manifest:  
Pursuant to the risk classification criteria established by the Minister of Finance, risk analysis 
result and relevant information about the goods available when the customs declaration is 
registered, the Director of the  Sub-department of Customs where the customs declaration is 
registered shall classify the declaration or cargo manifest following instructions in Point a of this 
Clause.  
4. Time to notify the declaration classification result:  
Classification of a customs declaration will be notified by the customs authority right after the e -
customs system has received and registered information therein.  
According to information updated by the time the exports or imports arrive at the border 
checkpoint, the e -customs syste m will automatically process and inform the declarant if its 
classification is changed due to changes in information.”  
9. Article 20 is amended as follows:  
 “Article 20. Additional declaration  
Additional declaration means declaration of revisions to a cust oms declaration and submission of 
documents relevant to such revisions.  
1. Cases of additional declaration:  
Except for in that cannot be changed according to Section 3 of Appendix II hereof, the declarant 
may make an additional declaration in the following  cases:  
a) Additional declaration before customs clearance:  
a.1) The declarant or taxpayer may make an additional declaration before the customs authority 
informs the declarant of the classification result;  
a.2) The declarant or taxpayer that finds errors in the customs declaration after the customs 
authority informs the classification result but before customs clearance is granted may make an 
additional declaration and incur penalties as prescribed by law;  
a.3) If the declarant or taxpayer that makes an ad ditional declaration as requested by the 
customs authority after the customs authority finds errors or inconsistency between the goods or 
customs dossier and information provided during document inspection of physical inspection of 
goods will incur penalti es as prescribed by law.  
b) Additional declaration after customs clearance:  
G/VAL/N/1/VNM/1 
- 543 -Except additional declaration relevant to the export license or import license, specialized 
inspection in terms of goods quality, health, culture, quarantine of animals, animal pro ducts or 
plants or food quality, the declarant shall make an additional declaration after customs clearance 
in the following cases:  
b.1) The declarant or taxpayer that finds errors in the customs declaration before the customs 
authority issues a decision o n post -clearance inspection may makes an additional declaration 
within 60 days from the date of customs clearance;  
b.2) The declarant of taxpayer that finds errors in the customs declaration after 60 days from the 
date of customs clearance and before the c ustoms authority issues a decision on post -clearance 
inspection shall make additional declaration and incur penalties prescribed by law.  
2. Procedures for making additional declaration:  
Except for the cases of additional declaration mentioned in Clause 3 through 5 of this Article, 
additional declaration shall be made as follows:  
a) Responsibilities of the declarant:  
a.1) Make additional declaration by completing form No. 01, form No. 02, form No. 04 or form No. 
05 of Appendix II hereof and submit documents  relevant to the additional declaration. In case of a 
physical declaration, the declarant shall complete and submit 02 original copies of form No. 
03/KBS/GSQL of Appendix V hereof and 01 photocopy of every document relevant to the 
additional declaration.  
Make the additional declaration within 05 working days from the day on which a request is 
received from the customs authority in the cases mentioned in Clause 1.a.3 of this Article;  
a.2) If goods are not granted customs clearance because of change of the po rt of loading, 
checkpoint of export, or means of transport, the declarant shall make additional declaration as 
instructed in this Article. If the change of the port or loading, checkpoint of export or means of 
transport leads to changes of the transport mo dal, the customs declaration must be cancelled as 
prescribed in Article 22 of this Circular;  
a.3) If the exports have been are granted customs clearance and brought into the CCA at the 
checkpoint and the declarant wishes to change the port of loading or ch eckpoint of export and the 
means of transport, the declarant shall submit a written permission for change of the checkpoint 
of export issued by a competent authority or a written notice of change of the port of loading (form 
No. 32/TDCX/GSQL in Appendix V hereof) to the customs authority at the new port of loading or 
checkpoint of export for update on the e -customs system. The supervising customs official at the 
port of loading or checkpoint of export shall give a confirmation on the notice of change of the  port 
of loading or checkpoint of export and monitor the transport of goods to the new port of loading or 
checkpoint of export, where they are loaded on the vehicle for export in accordance with Clause 4 
Article 52b of this Circular. Within 05 working days  from the day on which the notice is submitted 
to the customs authority, the declarant shall make the additional declaration as prescribed.  
If the owner of the outbound vehicle changes the vehicle name without changing the port of 
loading or checkpoint of export, a written notice (form No. 33/TDPTVT/GSQL in Appendix V 
hereof) must be sent to the customs authority before goods are loaded onto the vehicle, 
specifying the goods on the export declarations on which the vehicle name is changed. If the 
owner of th e outbound vehicle changes the port of loading or checkpoint of export, customs 
procedures specified in Clause 4 Article 52b of this Circular shall be followed in order to move 
goods to the new port of loading;  
a.4) If the exports have been granted custom s clearance but not taken into the CCA at the border 
checkpoint and the port of loading or checkpoint of export is changed, the declarant shall submit 
a notice of such change (form No. 34/TDCXCK/GSQL in Appendix V hereof) to the Sub -
department of Customs w here the declaration is registered or the Sub -department of Customs of 
the initial border checkpoint, according to which the supervision point will be changed on the e -
G/VAL/N/1/VNM/1 
- 544 -customs system. Within 05 working days from the day on which the notice is submitted to the 
customs authority, the declarant shall make the additional declaration as prescribed;  
a.5) After goods are released from the CCA, if the container number is not consistent with that on 
the customs declaration, the declarant shall present the documentar y evidence of delivery of the 
export to the supervising customs official at the checkpoint of import or submit form No. 
31/BKCT/GSQL in Appendix V hereof enclosed with documents about the change to the 
container number issued by the carrier to the supervis ing customs official. The supervising 
customs official shall check and update the correct container number on the e -customs system in 
order to carry on the procedures.  
The declarant shall make an additional declaration at the Sub -department of Customs wher e the 
declaration is registered in accordance with provisions of this Clause within 05 working days from 
the day on which goods are released from the CCA;  
a.6) If goods are eligible to be released from the CCA but their actual quantity or weight does not 
match that on an export declaration or import declaration of bulk cargo (except air cargo), the 
declarant shall present the weighing note issued by the provider of port/storage services or the 
note of goods receipt bearing the signature of the seller’s repr esentative or the record on site 
inspection of goods quantity or weight to the supervising customs official. The supervising 
customs official shall inspect and give a confirmation on the aforementioned document and follow 
these instructions:  
a.6.1) If the goods are subject to licensing, the supervising customs official shall only allow the 
release of goods from the CCA if their quantity or weight matches that on the license or does not 
exceed the tolerance specified in the license (if any);  
a.6.2) If the e xports are bulk cargo are not subject to licensing and there is an agreement on 
quantity or weight tolerance and commercial level of the goods (goods of the same kind vary in 
value according to their sizes): pursuant to the photocopy of the sale contract w hich specifies the 
tolerance and method of payment according to actual quantity, the supervising customs official 
shall confirm the actual quantity of the shipment that is eligible for release from the CCA on the e -
customs system. The declarant shall make an additional declaration at the Sub -department of 
Customs where the declaration is registered in accordance with provisions of Clause 3 of this 
Article within 05 working days from the entire shipment is released from the CCA;  
a.6.3) If the actual quantity  of exports or import does not match that on the customs declaration or 
the inspection result (except for the cases specified in Point a.6.2 of this Clause), the declarant 
shall make the additional declaration at the Sub -department of Customs where the dec laration is 
registered in accordance with Point a Clause 2 of fishery products Article. If such an additional 
declaration is not made, the excess goods must not be released from the CCA.  
b) Responsibilities of the customs authority:  
b.1) Regarding addition al declaration before customs clearance:  
b.1.1) Receive the additional declaration submitted to the e -customs system;  
b.1.2) Within 02 working hours after the satisfactory additional declaration is received, inspect the 
additional declaration within the ti me limit (if any) specified in Clause 2 Article 23 of the Law on 
Customs and send a notice through the e -customs system; provide explanation if the additional 
declaration is rejected.  
b.1.3) Take actions against violations (if found).  
b.2) Regarding additi onal declaration after customs clearance:  
b.2.1) Receive the additional declaration submitted to the e -customs system;  
b.2.2) Process the inspection result and:  
G/VAL/N/1/VNM/1 
- 545 -b.2.2.1) finish inspecting the additional declaration and physical inspection of goods (if any)  and 
send a notice of the inspection result through the e -customs system within 02 working hours after 
the satisfactory additional declaration is received;  
b.2.2.2) provide explanation for the declarant through the e -customs system if the additional 
declar ation is rejected.  
b.2.3) Take actions against violations (if found).  
b.3) In case of a physical declaration, apart from the tasks mentioned in Point b of this Clause, 
the customs official must specify the time and date of receipt of the additional declara tion; check 
the adequacy and accuracy of the additional declaration, specify the inspection result on the 
application for additional declaration, and give the declarant 01 copy of the application for 
additional declaration which bears the customs authority ’s confirmation.  
3. Procedures for additional declaration in case of bulk cargo and agreement on quantity or 
weight tolerance and commercial level of the goods  
a) The declarant shall:  
Provide additional information of the electronic customs declaration a nd submit documents 
relevant to the additional declaration, including:  
a.1) The weighing note of the port (for bulk cargo) or package inspection of the port or the record 
on site inspection of quantity or weight issued by the inspection service provider (h ereinafter 
referred to as “inspecting unit") or the result of inspection issued by the inspecting unit: 01 
photocopy;  
a.2) The importer’s note of goods receipt for the import declaration or the export’s note of 
dispatch for the export declaration: 01 photo copy;  
a.3) A record on goods receipt bearing the seller’s signature or a statement bearing the buyer’s 
and the seller’s certification of quantity, commercial level of goods and actual payment: 01 
photocopy.  
If the statement does not bear adequate certifica tion of the buyer and the sellers, it must bear the 
declarant’s certification;  
a.4) A sale contract that specifies the tolerance of quantity or weight and method of payment: 01 
photocopy;  
a.5) Payment document (if any): 01 photocopy;  
a.6) The license on wh ich quantity of goods has been adjusted (for goods subject to licensing): 01 
original copy. If the license is issued electronically through the National Single -window 
Information Portal, the declarant is not required to submit the physical license.  
If the declarant is not permitted by a regulatory body to adjust the license or fails to obtain a 
license for the excess quantity of goods after 30 days from the date of customs clearance, such 
excess quantity must be re -exported.  
b) Responsibilities of the custo ms authority:  
b.1) Receive and inspect the adequacy and conformity of the additional declaration;  
b.2) Within 02 working hours from the day on which the satisfactory additional declaration is 
received, inspect the additional declaration within the time lim it (if any) specified in Clause 2 
Article 23 of the Law on Customs and send a notice through the e -customs system; provide 
explanation if the additional declaration is rejected.  
4. Procedures for making additional declaration in case of incorrect or excess  goods, except for 
the cases in Clause 3 of this Article  
a) In case of excess quantity of goods (without change in categories of goods) and the excess 
goods are accepted by the recipient:  
G/VAL/N/1/VNM/1 
- 546 -a.1) Responsibilities of the declarant:  
The declarant shall make an additional declaration in accordance with Point a.1 Clause 2 of this 
Article and submit the following documents:  
a.1.1) A written confirmation of excess goods issued by the consignor: 01 photocopy;  
a.1.2) The contract and appendix thereof specifying change s to information about the goods and 
value thereof or equivalent documents prescribed by law: 01 photocopy;  
a.1.3) The commercial invoice specifying changes to information about the goods and value 
thereof: 01 photocopy;  
a.1.4) The bill of lading or an equ ivalent transport document (if the additional declaration is 
relevant to the number of containers, packages or bulk cargo weight and goods that have not 
been removed from the CCA): 01 photocopy;  
a.1.5) Payment document (if any): 01 photocopy;  
a.1.6) The li cense on which quantity of goods has been adjusted (for goods subject to licensing 
and additional declaration is made before customs clearance): 01 original copy;  
a.1.7) The certificate of specialized inspection on which the quantity of goods has been adju sted: 
01 original copy.  
In the cases where the documents mentioned in Point a.1.6 and Point a.1.7 are sent 
electronically by a specialized agency through the National Single -window Information Portal, the 
declarant is not required to submit the physical co pies thereof.  
a.2) Responsibilities of the customs authority:  
a.2.1) Receive the additional declaration;  
a.2.2) Carry out physical inspection of goods if they are inside the CCA (including goods in 
storage). If the goods have been removed from the CCA, the  declarant must obtain a 
confirmation of the actual quantity of goods from the inspecting unit;  
a.2.3) Carry out the inspection and process the inspection result:  
a.2.3.1) If result of physical inspection of goods or the confirmation issued by the inspecti ng unit 
matches the result of inspection of additional declaration, accept the additional declaration, 
impose penalties for customs offences and carries on the procedures. The time limit for 
inspection is specified in Clause 2 Article 23 of the Law on Cust oms;  
a.2.3.2) In the cases where it is not possible to verify the supporting documents or smuggling or 
fraud is suspected, the customs authority shall cooperate with relevant authorities and domestic 
organizations (carrier, delivery company, bank, insider)  in verification within 10 working days. If 
the additional declaration documents are found conformable, carry on the procedures; if the 
supporting documents are not conformable, reject the additional declaration and take appropriate 
actions prescribed by l aw;  
a.2.3.3) If the result of physical inspection of goods or the confirmation issued by the inspecting 
unit does not match the result of inspection of additional declaration, reject the additional 
documents and take appropriate actions prescribed by law.  
b) In case of excess categories of goods which also lead to changes to quantity of goods and the 
excess goods are accepted by the recipient:  
b.1) The declarant shall follow the instructions in Point a.1 of this Clause;  
b.2) Responsibilities of the customs  authority:  
Follow the instructions in Point a.2 of this Clause. In the cases where verification by domestic 
organizations is not adequate and verification by overseas organizations is needed: the Sub -
department of Customs where the declaration is register ed shall send information to the General 
G/VAL/N/1/VNM/1 
- 547 -Department of Customs, which will cooperate with relevant overseas organizations (customs 
authority, carrier or shipping agent of the exporting country, the exporter, …) in verifying the 
documents within 15 working days from the day on which verification is given by domestic 
organizations. The General Department of Customs may consider extending the aforementioned 
time limit for up to 15 working days if the verification is complicated. Up to 02 extension may be 
grant ed. 
Within 02 working days from the receipt of the verification result, the customs official shall finish 
processing the additional declaration. Violations (if any) shall be dealt with as prescribed.  
c) In case of incorrect goods of the entire shipment (in correct categories):  
c.1) Responsibilities of the declarant:  
The declarant shall make an additional declaration in accordance with Point a.1 Clause 2 of this 
Article and submit the following documents:  
c.1.1) A written confirmation issued by the consignor which provides explanation: 01 photocopy;  
c.1.2) The contract and appendix thereof specifying changes to information about the goods and 
value thereof or equivalent documents prescribed by law: 01 photocopy;  
c.1.3) The commercial invoice specifying changes  to information about the goods and value 
thereof: 01 photocopy;  
c.1.4) The bill of lading or an equivalent transport document (if the additional declaration is 
relevant to the number of containers, packages or bulk cargo weight and goods that have not 
been removed from the CCA): 01 photocopy;  
c.1.5) Payment document (if any): 01 photocopy;  
c.1.6) A written explanation for acceptance of the incorrect goods issued by the declarant: 01 
original copy;  
c.2) Responsibilities of the customs authority:  
c.2.1) Rec eive the additional declaration;  
c.2.2) Carry out physical inspection of goods if they are inside the CCA (including goods in 
storage). The time limit for inspection is specified in Clause 2 Article 23 of the Law on Customs.  
If the goods have been removed from the CCA, the declarant must obtain a confirmation of the 
actual quantity and categories of goods from the inspecting unit;  
c.2.3) Verify conformity of supporting documents: the Sub -department of Customs where the 
declaration is registered shall send r elevant information to the General Department of Customs, 
which will cooperate with overseas organizations (customs authority of the exporting country, 
carrier, shipping agent, exporter, overseas customs chief) in verifying conformity of documents 
proving the additional declaration within 45 working days. The General Department of Customs 
may consider extending the aforementioned time limit for up to 45 working days if the verification 
is complicated. Up to 02 extension may be granted.  
Within 02 working day s from the receipt of the verification result, the customs official shall finish 
processing the additional declaration. Violations (if any) shall be dealt with as prescribed.  
c.2.4) Handle inspection result:  
c.2.4.1) If the result of physical inspection of  goods or the confirmation issued by the inspecting 
unit matches the verification result or no result is given by the deadline for verification, accept the 
additional declaration and carry on the procedures;  
c.2.4.2) If the result of physical inspection of  goods or the confirmation issued by the inspecting 
unit does not match the verification result, reject the additional documents and take appropriate 
actions prescribed by law.  
G/VAL/N/1/VNM/1 
- 548 -5. Procedures for additional declaration after customs clearance in case of ins ufficient quantity of 
goods and the goods are not partially or entirely removed from the CCA, except for the cases 
mentioned in Clause 3 of this Article  
a) Responsibilities of the declarant:  
Provide additional information of the electronic customs declarat ion and submit documents 
relevant to the additional declaration, including:  
a.1) A written confirmation of insufficient quantity of goods issued by the consignor: 01 
photocopy;  
a.2) The contract and appendix thereof specifying changes to information about the goods and 
value thereof or equivalent documents prescribed by law: 01 photocopy;  
a.3) The commercial invoice specifying changes to information about the goods and value 
thereof: 01 photocopy;  
a.4) The bill of lading or an equivalent transport document  (if the additional declaration is relevant 
to the number of containers, packages or bulk cargo weight and goods that have not been 
removed from the CCA): 01 photocopy;  
a.5) Payment document (if any): 01 photocopy;  
a.6) If the result of physical inspection  of actual quantity of imports given by the inspecting unit.  
b) Responsibilities of the customs authority:  
b.1) Receive the additional declaration;  
b.2) Carry out physical inspection of goods if they are inside the CCA (including goods in 
storage). The tim e limit for inspection is specified in Clause 2 Article 23 of the Law on Customs;  
b.3) Handle inspection result:  
b.3.1) If the additional declaration matches the result of physical inspection of the goods that are 
still in the CCA and information about the  goods that have been removed from the CCA, accept 
the additional declaration and carry on the procedures;  
b.3.2) In the cases where it is not possible to verify the supporting documents or smuggling or 
fraud is suspected, the customs authority shall coope rate with relevant authorities and domestic 
organizations (carrier, delivery company, bank, insurer) in verification within 10 working days. If 
the additional declaration documents are found conformable, carry on the procedures; if the 
supporting documents  are not conformable, reject the additional declaration and take appropriate 
actions prescribed by law;  
b.3.3) If the additional declaration does not match the result of physical inspection of the goods 
that are still in the CCA and information about the g oods that have been removed from the CCA, 
reject the additional declaration and take appropriate actions prescribed by law.”  
10. Clause 1 and Clause 2 of Article 21 are amended as follows:  
 “1. Principles  
a) Exports or imports that are sold domestically or  repurposed shall comply with provisions of 
Clause 5 Article 25 of Decree No. 08/2015/ND -CP, which is amended in Clause 12 Article 1 of 
Decree No. 59/2018/ND -CP; 
b) Domestic sale or repurposing of goods that have undergone export or import procedures is 
only permitted after the declarant has completed customs procedures for the new customs 
declaration;  
c) If the export or import license is required, a written permission by the licensing authority is also 
required for domestic sale or repurposing of the good s if it is subject to licensing by law;  
G/VAL/N/1/VNM/1 
- 549 -d) In case of domestic sale or repurposing of exports or imports, the taxpayer shall declare and 
pay taxes and fines (if any) as prescribed.  
2. Responsibilities of the declarant:  
a) Prepare and submit the customs do ssier through the e -customs system, including:  
a.1) The customs declaration specified in Article 16 of this Circular which specifies the number of 
the initial customs declaration, repurposing or domestic sale method (“Phần ghi chú” of the 
electronic declar ation or “Ghi chép khác” of the physical declaration).  
If the imports that are repurposed or sold domestically are exempt from import duties or not 
subject to import duties, the customs dossier retention period (05 years) has expired by the date 
of repurpo sing or domestic sale, or the imports are tools or instruments that are not subject to tax 
and the value of which is not entirely included in production cost (not monitored by the importer 
according to import declaration numbers) and the customs dossier re tention period has not 
expired, the importer is not required to provide the declaration number upon repurposing or 
domestic sale.  
If the imports are raw materials or supplies that have been converted into products when they are 
repurposed or sold domestica lly, the raw materials or supplies and the finished products shall be 
separately declared on the same declaration. The finished products, on which tax is not declared, 
shall be written on a line; the initial raw materials or supplies (write “TĐMĐSDSP” at “mã số quản 
lý riêng”) and tax thereon shall be written on the next line. Categories of the finished products 
shall comply with applicable law.  
a.2) A written permission for repurposing or domestic sale of the goods if a license is req uired 
when such goods are repurposed or sold domestically: 01 original copy;  
a.3) The certificate of specialized inspection if …. are not fulfilled with the initial customs 
declaration is registered: 01 original copy;  
a.4) A written agreement with the fore ign party on repurposing or the goods or the commercial 
invoice in case … : 01 photocopy.  
b) In case of repurposing by re -export: the taxpayer shall declare in accordance with Point a of 
this Clause and is not required to pay tax;  
c) In case of repurposin g by transfer to another party exempt from tax: the transferee shall 
declare in accordance with Point a of this Clause and is not required to pay tax;  
If the transferee has to submit the duty -free list, the customs authority shall deduct the goods 
from the  duty-free list submitted by the transferee.  
The transferee is not required to pay import duty on the goods provided the transfer price is 
exclusive of import duty. The transferee shall notify the customs authority that receives the duty -
free list of the transfer of goods (if the duty -free list has been submitted) or the customs official 
where the initial declaration is registered (if submission of the duty -free list is not required);  
d) If the customs authority or a competent authority finds that a taxpay er repurposes or 
domestically sells goods without declaring and paying taxes, such taxpayer shall pay an amount 
of tax imposed according to the initial import declaration, pay late payment interest and incur 
other penalties as prescribed by applicable law. ” 
11. Article 22 is amended as follows:  
 “Article 22. Cancellation of customs declaration  
1. Cases in which a customs declaration is cancelled:  
a) The customs declaration is not valid for completing customs procedures in the following cases:  
a.1) The impo rts do not arrive at the checkpoint of import within 15 days from the day on which 
the import declaration is registered;  
G/VAL/N/1/VNM/1 
- 550 -a.2) The exports are exempt from document inspection and physical inspection but have not 
entered the CCA at the checkpoint of export w ithin 15 days from the day on which the export 
declaration is registered;  
a.3) The exports have to undergo document inspection but the declarant has not submitted the 
customs dossier, or customs procedures have been completed but the goods have are not tak en 
into the CCA at the checkpoint of export within 15 days from the day on which the export 
declaration is registered;  
a.4) The exports have to undergo physical inspection but the declarant fails submit documents 
and present goods to the customs authority  for inspection within 15 days from the day on which 
the export declaration is registered;  
a.5) The customs declaration has been registered and the goods are subject to licensing by a 
competent authority but such a license is not available when the declara tion is registered.  
b) The customs declaration has been registered, customs clearance is not granted because of an 
error of the e -customs system and the physical declaration has been granted customs clearance 
or conditional customs clearance or the goods have been put into storage;  
c) The customs declaration has been registered but the goods fail to meet certain requirements 
and have to be re -exported or destroyed;  
d) Cases in which cancellation of a customs declaration is requested by the declarant:  
d.1) The export procedures have been completed and goods have been taken into the CCA but 
the declarant wishes to take the goods back to the domestic market for repair or recycling;  
d.2) The declaration of in -country export has been granted customs clearance or conditional 
customs clearance but the exporter or importers cancels the transaction;  
d.3) Cases other than those mentioned in Points a.2, a.3, a.4, d.1 and d.2 of this Clause in which 
the export declaration has been granted customs clearance or conditio nal customs clearance but 
goods are not exported in reality;  
d.4) The declarant provides in correct information on the declaration according to Section 3 of 
Appendix II hereof, unless the import declaration has been granted customs clearance or 
conditional  customs clearance and goods have been released from the CCA; the export 
declaration has been granted customs clearance or conditional customs clearance and the goods 
have been exported in reality.  
2. Procedures for canceling a customs declaration  
a) Respo nsibilities of the declarant:  
a.1) In the cases mentioned in Point b and Point d Clause 1 of this Article, the declarant shall 
complete form No. 06 in Appendix II hereof and send it through the e -customs system to the Sub -
department of Customs where the de claration is registered.  
In case of cancellation of a physical declaration, the declarant shall complete and submit 02 
original copies of form No. 04/HTK/GSQL in Appendix V hereof to the Sub -department of 
Customs where the declaration is registered;  
a.2) I n the cases mentioned in Points d.1, d.2, d.3 Clause 1 of this Article, the declarant shall 
enclose the form with documents proving that the goods are not exported in reality.  
In case of cancellation of an export declaration on which goods have been taken into the CCA but 
are not exported in reality, the declarant shall specify in the cancellation form that taxes on the 
goods have not been refunded or deducted by any domestic tax authority or customs authority 
and take responsibility for such content. If th e customs authority or tax authority finds tax has 
been refunded or deducted, the declarant shall be dealt with as prescribed by law;  
b) Responsibilities of the customs authority:  
G/VAL/N/1/VNM/1 
- 551 -b.1) In the cases mentioned in Point a Clause 1 of this Article: Within 01 w orking day from the day 
on which the customs declaration is invalidated as prescribed in Point a or Point d Clause 1 of 
this Article, the Sub -department of Customs where the declaration is registered shall verify 
information on the e -customs system, cancel  the customs declaration and inform the declarant of 
such cancellation through the e -customs system;  
b.2) In the cases mentioned in Point c Clause 1 of this Article: Within 01 working day from the day 
on which the goods are re -exported or the confirmation  of goods destruction is received, the Sub -
department of Customs where the declaration is registered shall cancel the declaration;  
b.3) In the cases mentioned in Point b or Point d Clause 1 of this Article:  
b.3.1) Within 08 working hours from the receipt o f the request for cancellation from the declarant, 
the customs official shall verify the reasons, conditions and information about the declaration on 
the e -customs system, request the Director of the Sub -department of Customs to consider 
approving the canc ellation and inform the declarant through the e -customs system, settle taxes (if 
any) in accordance with Article 131 of this Circular and update on the risk management system, 
according to which the enterprise’s conformity with law will be assessed.  
In the  cases where the Sub -department of Customs where the declaration is registered receives 
information in writing about violations of law relevant to the shipment from other competent 
authorities, the export declaration that has been granted customs clearance  or conditional 
customs clearance may only be cancelled after necessary actions have been taken and the 
shipment does not violate the law or the violations have been dealt with as prescribed by law;  
b.3.2) If the cancellation of the declaration of temporar ily imported/export goods affects 
information for management of quantity of goods temporarily imported/export on the e -customs 
system, the customs authority must update goods quantity on the e -customs system after the 
declaration is cancelled;  
b.3.3) The d eclarant shall inform the Department of Taxation of the province where the enterprise 
applies for business registration if the exports have domestic origins (form No. 01/TB -
XNKTC/GSQL in Appendix V hereof) or the Sub -department of Customs where the import 
declaration is registered if the exports have foreign origins (if the export declaration and import 
declaration are registered at different Sub -departments of Customs). Taxes on goods on the 
cancelled export declaration shall not be paid, refunded or deduc ted. 
b.4) For physical declarations, in addition to the steps mentioned in Points b.1, b.2 and b.3 of this 
Clause, the customs official shall cross out the cancelled declaration, append signature and seal 
on it and archive it. Cancelled declarations shall be sorted by their issuance numbers”  
12. Clause 1 Article 23 is amended as follows:  
 “1. According to the classification of declarations by the e -customs system, the decision of the 
Director of the Sub -department of Customs where the declaration is registe red or the Sub -
department of Customs where physical inspection of goods is carried out, information on the 
customs declaration, risk management information on the e -customs system and the electronic 
customs dossier submitted by the declarant through the e -customs system, the customs official 
shall carry out detailed inspection of the customs dossier and physical inspection of goods.  
Within 01 working hour after the declaration is registered, the customs authority shall verify the 
customs dossier and respon d to the declarant through the e -customs system. After this time, it 
will be considered that the electronic customs dossier has been adequately submitted to the 
customs authority.  
In case of physical inspection of goods, the customs official must write the  inspection result on 
the result note, update on the e -customs system in accordance with Article 29 of this Circular and 
instructions of the General Department of Customs, decide customs clearance, conditional 
customs clearance or put the goods into storag e.” 
13. Clause 3 Article 24 is amended as follows:  
G/VAL/N/1/VNM/1 
- 552 - “3. If the export or import shipment has been granted customs clearance on the basis of the 
analysis result, the customs authority shall use such result to carry on customs procedures for the 
next shipmen ts of the same declarant that have goods with the same names, origins, codes, and 
imported from the same manufacturer (for imports).  
The next shipments will be selected to undergo analysis by the customs authority on the basis of 
risk management.”  
14. Article 25 is amended as follows:  
 “Article 25. Inspection of customs value while following customs procedures  
1. Customs dossiers of exports and imports that have to undergo detailed document inspection or 
physical inspection of goods shall undergo inspection  of customs value while following customs 
procedures.  
2. Inspection content: The customs authority shall inspect the customs value declared by the 
declarant on the customs declaration or customs value declaration (hereinafter referred to as 
“declared value ”) in accordance with instructions of Circular No. 39/2015/TT -BTC and this 
Circular.  
3. Processing inspection result  
a) Rejection of declared value:  
The customs authority shall issue the customs value notice (form No. 02B/TB -TGHQ/TXNK in 
Appendix VI hereof ) and request the declarant to make additional declaration within 05 working 
days from the day on which the notice is issued and grant conditional customs clearance as 
prescribed. If the declarant makes additional declaration according to the customs value  notice by 
the aforementioned deadline, the customs authority shall grant customs clearance and impose 
penalties (if violations are found). If the declarant fails to make additional declaration by the 
deadline or the additional declaration is not conformab le with the customs value notice, the 
customs authority shall impose tax in accordance with the Law on Tax administration in order to 
grant customs clearance and impose penalties (if violations are found).  
The declared value of exports or imports will be rejected in the following cases:  
a.1) The declarant fails to declare or correctly and adequately declare any of the mandatory 
information on the customs declaration (including: point of unloading, method of payment, codes 
of goods, cost of transport, insur ance premium, codes and names of … , detailed value, total … , 
goods description, unit of measurement, unit prices, taxable unit prices, taxable values, invoice 
value, total invoice value, country of origin) and the customs value declaration (if any) which  
affects the customs value.  
If the declarant has a special relationship which is not mentioned on the customs declaration or 
the customs value declaration (if any), the customs authority shall request the declarant to 
provide such information in accordance  with Article 20 of this Circular. If declarant states that 
his/her special relationship does not affect the selling price, the customs authority shall inspect 
the impact of such relationship on the selling price in accordance with Article 7 of Circular No . 
39/2015/TT -BTC;  
a.2) Customs values in documents of the customs dossier submitted or presented by the 
declarant to the customs authority are inconsistent;  
a.3) Any of the conditions specified in Clause 8 Article 1 of Decree No. 59/2018/ND -CP, Circular 
No. 39/2015/TT -BTC and this Circular is not satisfied when applying the customs valuation 
methods.  
a.4) The customs valuation methods specified in Clause 8 Article 1 of Decree No. 59/2018/ND -
CP, Circular No. 39/2015/TT -BTC and this Circular are not strictly  followed.  
b) Doubtful declared values:  
G/VAL/N/1/VNM/1 
- 553 -b.1) If the declared value of exports or imports is doubtful compared to reference prices of 
identical or similar goods specified in Article 22 of Circular No. 39/2015/TT -BTC and the declarant 
is not a law -abiding en terprise, the customs authority shall request the declarant to provide 
additional documents according to Point b.2 Clause 4 of this Article through the e -customs 
system or on the physical export/import declaration, appoint a legal representative or authori zed 
person to explain and prove the declared value before the deadline for completing customs 
procedures specified in Article 23 of the Law on Customs, then perform the following tasks:  
b.1.1) If the declarant fails to provide additional documents or appoi nt a representative and fails to 
explain or prove the declared values, or the documents or explanation provided by the declarant 
fail to disproved the basis for rejection of declared values mentioned in Points dd.2.1, dd.2.2, 
dd.2.3, dd.2.5, dd.2.6 Clause 4 of this Article, the customs authority shall issue a customs value 
notice, impose taxes in accordance with the Law on Tax administration and impose penalties (if 
violations are found);  
b.1.2) In cases other than those specified in Point b.1.1 of this Cla use, the customs authority shall 
accept the values declared by the declarant, issue the customs value notice and grant customs 
clearance.  
b.2) If the declared value of imports is doubtfully high according to Point b.5.7 of this Clause, the 
customs authorit y shall accept the declared value, grant customs clearance and request a tax 
authority to inspect the related transaction in accordance with regulations of law on related 
transactions.  
b.3) In cases other than those specified in Point b.1 and Point b.2 of this Clause, the customs 
authority shall issue a notice of reasons for suspicion, prices, methods and meeting time through 
the e -customs system or using form No. 02A/TB -NVTG/TXNK in Appendix VI hereof and grant 
conditional customs clearance as prescribed; the declarant shall comply with recommendations of 
the customs authority and instructions in Clause 4 of this Article;  
b.4) The declared value of exports is considered doubtful in the following cases:  
b.4.1) The declare value is lower than reference prices  of identical or similar goods issued by the 
General Department of Customs according to Article 22 of Circular No. 39/2015/TT -BTC;  
b.4.2) The declared value is lower than the lowest customs value of identical or similar exports 
determined by the customs au thority, or lower than the lowest declared values of identical or 
similar goods that was accepted by the customs authority in the customs value database (do not 
compare with doubtful customs values).  
Identical and similar goods in the customs value databas e that are used for comparison are 
goods that are exported within 90 days before or after the registration date of the export 
declaration of the goods whose customs values are being examined;  
b.4.3) The declare value is lower than the customs value collect ed by the customs authority from 
information sources specified in Article 25 of Circular No. 39/2015/TT -BTC after being converted 
into customs values of exports at the checkpoint of export;  
b.4.4) The declared value is lower than or equal to the declared v alue of the primary materials of 
identical or similar goods or cost of transport of the goods being examined at the checkpoint of 
export or cost of extraction of identical or similar goods;  
b.4.5) If identical or similar goods prescribed by No. 39/2015/TT -BTC cannot be found, the 
following goods will also be identified as identical or similar goods:  
b.4.5.1) Exports whose functions or uses are comparable to those of identical or similar goods 
available in the customs value database;  
b.4.5.2) Exports whose quality is higher than that of identical or similar goods available in the 
customs value database;  
b.5) The declared value of imports is considered doubtful in the following cases:  
G/VAL/N/1/VNM/1 
- 554 -b.5.1) The declare value is lower than reference prices of identical or sim ilar goods issued by the 
General Department of Customs according to Article 22 of Circular No. 39/2015/TT -BTC;  
b.5.2) The declared value is lower than the lowest customs value of identical or similar imports 
determined by the customs authority, or lower th an the lowest declared values of identical or 
similar goods that was accepted by the customs authority in the customs value database (do not 
compare with doubtful customs values);  
b.5.3) The declared value is lower than or equal to the declared value of in tegral parts of identical 
or similar goods; lower than or equal to customs value of primary materials of identical or similar 
imports; lower than or equal to cost of transport of identical or similar imports at the first 
checkpoint of import;  
b.5.4) The de clare value is lower than the customs value collected by the customs authority from 
information sources specified in Article 25 of Circular No. 39/2015/TT -BTC after being converted 
into customs values of imports at the first checkpoint of export;  
b.5.5) Th e imports are discounted while the declared value minus ( -) the discount is lower than 
the lowest customs value of identical or similar imports in the customs value database;  
b.5.6) If identical or similar goods prescribed by No. 39/2015/TT -BTC cannot be f ound, the 
following goods will also be identified as considered identical or similar goods:  
b.5.6.1) Imports whose functions or uses are comparable to those of identical or similar imports 
available in the customs value database;  
b.5.6.2) Imports whose qua lity is higher than that of identical or similar imports available in the 
customs value database;  
b.5.6.3) Imports from developed countries or groups of countries that are comparable to identical 
or similar imports from developing countries available in th e customs value database;  
b.5.7) The declare value of imports is doubtfully higher than reference prices of identical or similar 
imports issued by the General Department of Customs according to Article 22 of Circular No. 
39/2015/TT -BTC;  
b.5.8) Identical a nd similar imports in the database that are used for comparison mentioned in 
Point b.5.2 or pt b.5.5 of this Clause are goods that are exported to Vietnam within 60 days 
before or after the date of export declaration of the goods whose customs values are b eing 
examined; If identical or similar goods cannot be found within the aforementioned time frame, it 
may be extended to 90 days before or after the date of export.  
c) Customs authority shall grant customs clearance to goods other than those mentioned in P oint 
a and Point b of this Clause at the declared values.  
4. Consultation  
a.1) The Director of the provincial Department of Customs shall hold the consultation and take 
responsibility for the effectiveness of the consultation; The Director of the provinci al Department 
of Customs may delegate the Director of a Sub -department of Customs to carry out the 
consultation if appropriate.  
b) Responsibilities:  
b.1) The customs authority shall:  
b.1.1) Hold the consultation, check the documents submitted or presented by the declarant in 
accordance with Point b.2 of this Clause to clarify the suspicions;  
b.1.2) Make a consultation record which specifies the full discussion during the consultation; 
additional documents submitted by the declarant; whether or not the decla rant agrees with the 
basis for rejection in case the customs authority has sufficient basis for rejecting the declared 
value; and the verdict of the consultation. If the declared value is rejected, the basis for rejection 
G/VAL/N/1/VNM/1 
- 555 -must be specified in accordance wi th Point dd.2 of this Clause, the values and valuation method 
applied by the customs authority.  
b.2) The declarant must present the sale contract or an equivalent document, commercial invoice, 
documents specifying the cost of transport, insurance documents , C/Os (if any), payment 
documents (if any), documents about the customs valuation method prescribed in Circular No. 
39/2015/TT -BTC or this Circular (01 photocopy); appoint the declarant’s legal representative or 
an authorized person to attend the consulta tion, who has the responsibility to provide explanation 
for the declared values at the request of the customs authority;  
b.3) The consultation record must be signed by all parties.  
c) Method of consultation: direct consultation;  
d) Within 30 days from th e registration date o the customs declaration, the export or import 
declaration;  
dd) Processing consultation result:  
dd.1) If the declarant concurs with the value or method applied by the customs authority, the 
customs authority shall carry out the inspect ion and issue the customs value notice. Within 05 
working days from the consultation date, the declarant shall make the additional declaration. If the 
declarant makes additional declaration by the aforementioned deadline specified in the customs 
value noti ce, the customs authority shall grant customs clearance and impose penalties (if 
violations are found). If the declarant fails to make additional declaration by the deadline or the 
additional declaration is not conformable with the customs value notice, th e customs authority 
shall impose tax in accordance with the Law on Tax administration in order to grant customs 
clearance and impose penalties (if violations are found);  
dd.2) If the customs authority rejects the declared value after the consultation, the customs 
authority shall issue the customs value notice and request the declarant to make additional 
declaration within 05 working days from the ending date of the consultation. If the declarant 
makes the additional declaration by the aforementioned deadlin e specified in the customs value 
notice, the customs authority shall grant customs clearance and impose penalties (if violations 
are found). If the declarant fails to make additional declaration by the deadline or the additional 
declaration is not conforma ble with the customs value notice, the customs authority shall impose 
tax in accordance with the Law on Tax administration in order to grant customs clearance and 
impose penalties (if violations are found).  
The declared value of exports or imports will be rejected in the following cases:  
dd.2.1) One of the cases mentioned in Point a Clause 3 of this Article;  
dd.2.2) The declarant fails to declare or correctly declare the actual price that was paid or will be 
paid; the elements relevant to customs valuation specified in Article 6, Article 13 and Article 15 of 
Circular No. 39/2015/TT -BTC;  
dd.2.3) Information provided by the declarant after inspection is found incorrect, the documents 
provided are found forged or illegitimate;  
dd.2.40 The declarant fails to pro vide the evidence or documents specified in Point b.2 of this 
Clause for the customs authority without acceptable explanation; fails to attend the consultation 
without acceptable explanation; the person who attends the consultation is not the declarant’s 
legal representative or does not have a letter of attorney; the declarant fails to sign the 
consultation record in accordance with Point b.3 of this Clause;  
dd.2.5) Information provided by the exporter or the exporter’s representative about the imports; 
information provided by the seller or manufacturer reveals that the declared value is not true;  
dd.2.6) The declarant’s explanation does not match the customs dossier or the documents 
specified in Point b.2 of this Clause.  
G/VAL/N/1/VNM/1 
- 556 -dd.3) If the basis for the customs authority to reject the declared value prescribed in Appendix 
dd.2 of this Clause is not solid, the customs authority shall accept the values declared by the 
declarant, issue the customs value notice and grant customs clearance as prescribed.  
5. During rej ection of the declared value, customs valuation and tax imposition prescribed in this 
Article, the customs authority shall follow instructions in Article 13, Article 15 and Article 16 of 
Circular No. 39/2015/TT -BTC if they are not followed or correctly fol lowed by the declarant.  
6. Reuse of consultation result  
a) Requirements: Information or data serving inspection and determination of customs value of 
the exports or imports are the same as those of identical or similar goods whose consultation 
result is al ready available;  
b) The declarant shall request the customs authority to reuse the consultation result for the next 
export or import by the deadline for completion of customs procedures through the e -customs 
system or in the notice of doubtful declare valu e; 
c) the customs authority shall verify information and notify the result through the e -customs 
system or in writing (in case of physical declarations).”  
15. Article 25a shall be added as follows:  
 “Article 25a. Rules on and methods of customs valuation applied to exports  
1. Rules: Customs value is the selling price of goods up to a checkpoint of export, excluding 
international insurance premium (I), international freight (F), determined according to methods of 
customs valuation prescribed in Clause 2, Cl ause 3, Clause 4, Clause 5 of this Article, in 
descending order of precedence and stop at the method when the customs value is successfully 
determined.  
2. The selling price of goods up to checkpoint of export  
a) The selling price of goods up to checkpoint of export is the price of good stated in the sales 
contract or commercial invoice and other costs relating to exports, up to the checkpoint of export 
in accordance with documentary evidence of these costs, not included in the selling price of 
goods;  
b) Cos ts not included in the selling price of goods;  
b.1) Inland freight and costs incurred in transport of exports up to the checkpoint of export, 
including loading and unloading costs to the checkpoint of export;  
b.2) Insurance cost of exports up to checkpoint  of export (if any);  
b.3) Other costs relating to exports, including container freight station fee;  
b.4) If the costs as provided in Point b.1, b.2, b.3 of this Clause are inclusive of VAT paid in 
Vietnam, the VAT shall be excluded from the customs value  of exports if the proof of VAT 
payment is available.  
c) Rules of cost allocation:  
The costs set out in Point b of this Clause shall be determined for every kind of export goods. If 
the consignment comprises a broad range of goods but the costs are not ass igned for each kind 
of goods, they shall be allocated using one of the following methods:  
c.1) According to the selling price of each kind of goods;  
c.2) According to weight or volume or quantity of each kind of goods.  
d) Documents on customs valuation acc ording to the selected method, each document is 
enclosed with its photocopy, including:  
d.1) Sales contract, commercial invoice;  
G/VAL/N/1/VNM/1 
- 557 -d.2) Proof of costs associated with exports up to checkpoint of export (if any);  
d.3) Other documents proving the customs valua tion declared by customs declarant (if any).  
3. The selling price of identical or similar exports stated in customs value database  
a) The customs value, in this method, shall be based on the selling price of identical or similar 
exports stated in customs v alue database, after adjusting it to the selling price of goods up to 
checkpoint of export at the in the nearest time compared to the date of registration of export 
declaration of consignment undergoing customs valuation;  
b) Cases need adjustments:  
b.1) Di fference in distances;  
b.2) Difference in modes of transport.  
c) Application conditions:  
c.1) The customs value of exports shall be determined according to this method provided that the 
identical or similar exports declared by the declarant as prescribed i n Clause 2 of this Article have 
been approved or determined by the customs authority as prescribed in one of the methods 
prescribed in Clause 8 Article 1 of Decree No. 59/2018/ND -CP. 
c.2) The adjustments upon difference in distances or mode of transport sh all be made  provided 
that objective and quantifiable documents are available.  
c.3) If more than one selling price of identical or similar exported good is found, the lowest of such 
value shall be determined as customs value, except for customs value of ide ntical or similar 
consignments which are doubtful about declared value as prescribed in Point b.4 Clause 3 Article 
25 hereof.  
d) Documents on customs valuation according to the selected method, each document is 
enclosed with its photocopy, including:  
d.1) Export customs declaration of identical or similar exports;  
d.2) Transport contract or document indicating the freight of identical or similar exports (if it is 
adjusted);  
d.3) Other documents in connection with customs valuation using this method.  
4. Selling price of identical or similar exports in Vietnamese market  
a) Customs value of exports, in this method, shall be determined according to selling price of 
identical or similar exports on the Vietnamese market stated in the sale invoice at the nearest 
time to the registration date in the export customs declaration of the consignment in question plus 
inland freight and other costs associated with the exports up to the checkpoint of export, less VAT 
paid in Vietnam;  
b) Application conditions:  
b.1) The selli ng price of identical or similar goods in Vietnamese market must be indicated in 
accounting records and vouchers that are legal, available and recorded in accordance with 
accounting standards in Vietnam. If more than one selling price is found at a time, t he value with 
greatest quantity of goods sold shall prevail;  
b.2) The deduction of VAT or addition of freight or other related costs shall only be made of 
equivalent documents are objective and quantifiable.  
d) Documents on customs valuation according to t he selected method, each document is 
enclosed with its photocopy, including:  
c.1) Sales invoice prescribed by the Ministry of Finance;  
G/VAL/N/1/VNM/1 
- 558 -c.2) Documents justifying inland freight, cost incurred in customs valuation as provided in Point a 
Clause 4 of this Arti cle. 
5. Selling price of exports collected, aggregated, classified as prescribed in Clause 8 Article 1 of 
Decree No. 59/2018/ND -CP: 
a) The customs value of exports in this method shall be determined as follows:  
a.1) Flexibly apply methods of customs valua tion prescribed in Clauses 2, 3, 4 of this Article by 
expanding definition of identical or similar goods under the provisions of Point b.4.5 Clause 3 
Article 25 of this Circular to determine customs value;  
a.2) If the customs value cannot be determined und er the provisions of Point a.1 of this Clause, 
the source of information prescribed in Article 25 of Circular No. 39/2015/TT -BTC, adjusted to the 
selling price up to the checkpoint of export of exports in question. The adjustment method is 
specified in the  Points b and c of this Clause;  
a.3) If the customs value cannot be determined as prescribed in Point a.2 of this Clause, the 
value determined by a valuation agency shall be used as per the law.  
b) Application conditions:  
b.1) The adjustments shall be made  provided that there are objective and quantifiable 
documents;  
b.2) If more than one selling price is found after the adjustment, the lowest value shall be used; 
the customs value of identical or similar goods doubtful about the declared value prescribed i n 
Point b.4 Clause 3 Article 25 of this Circular to determine the customs value.  
d) Documents on customs valuation according to the selected method, each document is 
enclosed with its photocopy, including: Documents in connection with customs valuation usi ng 
this method.  
6. If the exports do not go with a sales contract or commercial invoice, the declared value shall be 
the customs value. If there are grounds to determine that the declared value is not appropriate, 
the customs authority shall determine the customs value according to the rules and methods 
prescribed in this Article.”  
16. Article 27 is amended as follows:  
a) The title of Article 27 is amended as follows:  
"Điều 27. Kiểm tra xuất xứ hàng hóa, kiểm tra việc thực hiện chính sách thuế, kiểm tra việc 
áp dụng văn bản thông báo kết quả xác định trước” (“Article 27. Inspection of goods 
origins, implementation of tax policies, application of notification of prior de termination 
result")  
b) Clause 2, Clause 3 and Clause 5 are amended, Clause 6 is added after Clause 5:  
 “2. Inspect the basis for determining goods not subject to tax if the declarant declares that goods 
are not subject to export/import duty, safeguard dut y, anti -dumping duty, countervailing duty, 
VAT, excise tax or environmental protection tax.  
3. Inspect the basis for determining goods eligible for tax recession or tax cancellation if so 
declared.  
5. Inspect and verify information on the notification of p rior determination result with documents 
and the actual shipment of exports/imports if the exports/imports must undergo document 
inspection or physical inspection of goods. If the goods do not match the notification of prior 
determination result, their cod es, origins, and customs values shall be verified as prescribed.  
6. Inspection and determination of goods origins shall comply with Circulars of the Minister of 
Finance on determination of origins of exports and imports.”  
17. Clause 2 Article 28 is amende d as follows:  
G/VAL/N/1/VNM/1 
- 559 - “2. Use of a single license for multiple export/import shipments  
a) While following procedures for the first export/import shipment, according to the physical 
license submitted by the declarant or information on the electronic customs declar ation issued 
through the National Single -window Information Portal, the customs official where the declaration 
is registered shall update information on the license on the e -customs system in order to monitor 
the quantity of goods exported/imported;  
b) If this function is not available on the e -customs system:  
According to the document certifying the quantity of licensed goods (if the license is issued 
through the National Single -window Information Portal) issued by the General Department of 
Customs or the  physical license, the Sub -department of Customs shall issue the monitoring note 
form No. 05/TDTL/GSQL in Appendix V hereof and … . Give the monitoring note and 01 
photocopy of the physical license (if any) to the declarant, which will be used for the next  
shipments.  
After entire quantity of goods on the license has been exported/imported, the Sub -department of 
Customs where the procedures for export/import of the last shipment are completed shall issue a 
confirmation and retain the monitoring sheet togethe r with the customs dossier.”  
18. Article 29 is amended as follows:  
 “Article 29. Physical inspection of goods  
1. Imports shall be inspected while they are being unloaded from the means of transport to the 
warehouse, depot, port, or within the area of the c heckpoint of import; exports shall be inspected 
after they have been granted customs clearance and gathered within the area of the checkpoint 
of export  
a) Inspection of goods shall be carried out with scanners or other devices. If an inspection 
prescribed n Point c Clause 2 Article 34 of the Law on Customs must be carried out, the Sub -
department of Customs at the checkpoint shall carry out the physical inspection with the presence 
of representatives of the representative of the transporter, the provider of port/storage services, 
the regulatory body of the seaport, international airport, or the Border Guard;  
b) Responsibilities of the Sub -department of Customs at the checkpoint:  
b.1) Notify the carrier and the warehousing service provider of the list of shipm ents to be 
inspected;  
b.2) Carry out inspections as prescribed in Point a of this Clause;  
b.3) Issue an inspection record bearing signatures of the parties mentioned in Point a of this 
Clause;  
b.4) Pay the costs related to the inspection of goods.  
c) Resp onsibilities of the carrier, warehousing service provider:  
c.1) Complete necessary procedures in order to bring goods to the inspection location of the 
customs authority;  
c.2) Facilitate the transport of goods to the inspection location as requested by the  customs 
authority;  
c.3) The warehousing service provider shall provide separate depot area or employ electronic 
port management system to determine the locations of goods that need to undergo physical 
inspection during customs procedures;  
c.4) Witness and  sign the inspection record.  
d) Processing of results of inspection of imports while they are being unloaded from the means of 
transport to the warehouse, depot, port, or checkpoint of import:  
G/VAL/N/1/VNM/1 
- 560 -d.1) If no violations are found during the inspection, the unit  assigned to inspect goods using 
scanners shall update the inspection result on the e -customs system.  
The Sub -department of Customs where the import declaration is registered shall use the 
inspection result to complete customs procedures as prescribed;  
d.2) If violations are found during the inspection, the unit assigned to inspect goods using 
scanners shall update the inspection result on the e -customs system; inform and cooperate with 
the warehousing service provider in arranging a separate storage for th e shipment; cooperate 
with the Sub -department of Customs where the customs declaration is registered in carrying out 
physical inspection of goods while the declarant is following customs procedures.  
dd) Processing results of inspection of exports that have  been granted customs clearance and 
gathered within the checkpoint of export  
dd.1) If no violations are found during the inspection, the Sub -department of Customs at the 
checkpoint shall update the inspection result on the e -customs system and monitor expo rts as 
prescribed;  
dd.2) If violations are found, the Sub -department of Customs at the checkpoint shall cooperate 
with the warehousing service provider in arranging a separate storage for the shipment; update 
the inspection result on the e -customs system, request the declarant to open the shipment for 
physical inspection and take appropriate actions as prescribed.  
Pursuant to regulations of law on customs, in consideration of requirements for management of 
each warehouse, depot, port, and checkpoint, availa bility of scanners and other devices, the 
Director of the General Department of Customs shall organize the inspection of imports while 
they are being unloaded from the means of transport to the warehouse, depot, port, and 
checkpoint of import, inspection o f exports that are granted customs clearance and gathered 
within the checkpoint of export.  
2. Physical inspection of export/import shipments while following customs procedures at the Sub -
department of Customs at the checkpoint:  
a) With regard to import sh ipments that are required to undergo physical inspection and have 
undergone inspection as prescribed in Clause 1 of this Article, the customs official may use the 
result of scanning during movement of goods from the vehicle to the warehouse/depot/checkpoin t 
of import to complete customs procedures.  
If violations are found by the scanner or other devices, the shipment shall undergo physical 
inspection;  
b) With regard to import shipments that are required to undergo physical inspection but have not 
undergone inspection as prescribed in Clause 1 of this Article:  
b.1) If the Sub -department of Customs has a container scanner, it shall be used for physical 
inspection, unless the container scanner is not working, goods are not suitable for scanning, 
goods must unde rgo physical inspection by customs officials as instructed by the General 
Department of Customs, or the quantity of goods to be scanned exceeds the capacity of the 
scanner or the handling capacity of the port/warehouse/depot where the scanner is located.  
The customs official shall check the image, information on the customs declaration, and other 
information obtained at the time of inspection to analyze, assess the image, and give a 
conclusion. All of the images shall be stored in the scanner system as pres cribed; scanned 
images shall be printed from the e -customs system and enclosed with the physical customs 
dossier (if any).  
If the scanning result indicates that there are violations and goods must undergo physical 
inspection, the customs official that oper ates the scanner shall submit a report and request for 
physical inspection;  
b.2) If the Sub -department of Customs does not have a container scanner, physical inspection of 
goods shall be carried out by customs officials. The inspection shall be carried out  as follows:  
G/VAL/N/1/VNM/1 
- 561 -b.2.1) Responsibilities of the Sub -department of Customs:  
According to information about the goods available at the time of inspection, information on the 
customs declaration and the customs dossier, the Director of Sub -department of Customs s hall 
decide the method and level of physical inspection in accordance with Clause 2 through 4 Article 
29 of Decree No. 08/2015/ND -CP, Clause 2 Article 10 of this Circular and appoint one or several 
customs official to carry out the physical inspection.  
If a shipment is inspected by more than one customs official, the Director of the Sub -department 
of Customs shall appoint a person in charge of updating the inspection result on the e -customs 
system;  
b.2.2) Responsibilities of the customs official:  
According  the method and level of physical inspection decided by the Director of the Sub -
department of Customs and information about the goods, the customs official shall inspect part of 
the goods according to the inspection ratio and take responsibility for such g oods.  
If more than one customs official is appointed to carry out the physical inspection, the person in 
charge shall update the inspection result on the e -customs system.  
3. Physical inspection of goods transported to an inspection site of the Sub -departm ent of 
Customs where the declaration is registered or a concentrated inspection site of the Customs 
Department where the declaration is registered or an inspection site within the premises of the 
work or factory.  
a) If no violations are found after the shi pment is scanned as prescribed in Clause 1 of this 
Article, the result may be used for deciding customs clearance of goods as prescribed;  
b) If violations are found after scanning as prescribed in Clause 1 of this Article, the Sub -
department of Customs whe re the goods are stored shall seal the goods and request the 
declarant to transport them to the Sub -department of Customs where the customs declaration is 
registered for physical inspection;  
c) If goods have not been scanned as prescribed in Clause 1 of th is Article, the inspection shall 
be carried out in accordance with Point b Clause 2 of this Article.  
4. Inspection of goods quantity  
According to the customs declaration, result of physical inspection of goods or analysis result 
given by an customs inspect ion authority (if any) or by a provider of analysis services provided by 
the declarant (if any), the customs authority shall determine the weight of exports or imports.  
If the customs official who carries out the physical inspection of goods is not able to  verify the 
accuracy of the declared weight of goods, a provider of analysis services shall be requested to 
run analysis. The customs authority shall decide whether to grant customs clearance according to 
the conclusion given by the provider of analysis se rvices.  
5. Physical inspection meant to determine goods names, codes, customs value, origins and 
whether goods are new or used shall comply with provisions of Articles 24, 25 and 27 of this 
Circular.  
In the cases where the customs authority is not able to verify the accuracy of the declaration, it 
shall follow instructions in Clause 5 Article 29 of Decree No. 08/2015/ND -CP, which is amended 
by Decree No. 59/2018/ND -CP.  
6. With regard to goods with special storage requirements that cannot undergo on -site ph ysical 
inspection, the Director of Sub -department of Customs shall decide to move such goods to 
another location that satisfy their special storage requirements to carry out the physical 
inspection, or decide the customs clearance according to the analysis  result.  
7. With regard to a means of transport that has completed exit procedures, if its owner signs a 
sale contract with a foreign party (which states that the port of destination is overseas), the export 
declaration shall be registered at the Sub -depar tment of Customs where exit procedures are 
G/VAL/N/1/VNM/1 
- 562 -completed. Documents proving that the means of transport has completed exit procedures shall 
be sent to the said Sub -department of Customs. In this case, physical inspection of goods is 
exempt.  
8. With regard to t emporarily imports that cannot be sealed by the customs, goods temporarily 
imported or temporarily exported with other time limits or not subject to customs sealing as 
prescribed in Article 50 of this Circular, the customs official shall describes the good s names, 
quantity, categories, symbols, origins (if any), or take pictures of goods and enclosed them with 
the customs dossier when carrying out inspection. If the goods must undergo document 
inspection or physical inspection while following procedures for  re-export or re -import, the 
customs official shall compare the goods with description in the customs dossier kept by the 
customs authority in order to determine whether the re -exported or re -imports are the same as 
those temporarily imported or temporaril y exported.  
9. Physical inspection of goods requested by the Sub -department of Customs where the customs 
declaration is registered  
Physical inspection of goods in this Clause only applies to bulk cargo and imports serving inward 
processing or export manufa cturing and goods imported by export processing enterprises. To be 
specific:  
a) After receiving the request from the Sub -department of Customs where the customs 
declaration is registered through the e -customs system, the Sub -department of Customs where 
goods are stored shall carry out the physical inspection. If the two Sub -departments of Customs 
are not connected to the e -customs system, the Sub -department of Customs where the customs 
declaration is registered shall:  
a.1) Issue 02 copies of the notice of i nspection result (form No. 06/PGKQKT/GSQL in Appendix V 
hereof; 02 copies of the request for physical inspection of (form No. 07/PDNKT/GSQL in 
Appendix V hereof) and enclose the original customs declaration (in case of physical declaration);  
a.2) Seal the documents mentioned in Point a.1 of this Clause and request the declarant to 
submit them to the Sub -department of Customs where goods are stored.  
b) The declarant shall register the time and location of inspection with the Sub -department of 
Customs where t he goods are stored;  
c) According to the inspection result given by the Sub -department of Customs where the goods 
are stored, the Sub -department of Customs where the declaration is registered shall update the 
result on the e -customs system and decide wheth er to grant customs clearance or allow goods to 
be put into storage.”  
19. Article 30 is amended as follows:  
 “Article 30. Further actions after customs inspection result is given  
1. If the result of document inspection of physical inspection of goods matc hes the declaration 
content:  
a) For goods in storage: follow instructions in Article 32 of this Circular;  
b) For goods eligible for conditional customs clearance: follow instructions in Article 33 of this 
Circular;  
c) For goods eligible for customs clearan ce: follow instructions in Article 34 of this Circular.  
2. If the result of document inspection of physical inspection of goods does not match the 
declaration content, except for the cases in Clause 3 of this Article, the customs authority shall 
impose pen alties (if violations are found) and request the declarant to make additional declaration 
according to the inspection result through the e -customs system:  
a) If the declarant concurs with the inspection result given by the customs authority, the declarant 
shall make additional declaration as requested by the customs authority in accordance with 
Article 20 of this Circular;  
G/VAL/N/1/VNM/1 
- 563 -b) If the declarant does not concur with the inspection result or fails to make additional declaration 
within 05 working days from the d ay on which it is requested by the customs authority as 
prescribed in Point a.1 Clause 2 Article 20 of this Circular:  
b.1) The declared value will be rejected in accordance with Article 25 of this Circular if the basis 
for rejection is solid;  
b.2) If the d eclarant does not concur with the categorization result or analysis result enclosed with 
codes of goods, the declarant shall send a written request for sample separation to the analyzing 
unit. The customs authority shall separate the samples and issue form  No. 08a/BBTM/GSQL in 
Appendix V hereof. hereof.  
Within 30 working days from the date of sample separation, the declarant shall send the analysis 
result to the customs authority for consideration. If the declarant fails to submit the analysis result 
by the  aforementioned deadline, the customs authority shall use the initial categorization result or 
analysis result to carry on the procedures.  
If the customs authority does not concur with the analysis result submitted by the declarant, follow 
instructions in Clause 2 Article 30 of Decree No. 08/2015/ND -CP.  
b.3) In other cases:  
b.3.1) If the goods have not been released from the CCA: suspend customs procedures and 
inform the declarant through the e -customs system or in writing (in case of physical declarations ); 
b.3.2) If the goods have been released from the CCA, the customs authority shall impose taxes 
and penalties in accordance with applicable regulations.  
3. If violations are found during document inspection or physical inspection, the Sub -department 
of Cu stoms where the declaration is registered shall impose penalties or request a competent 
authority to impose penalties if the case exceeds its competence. If the goods have to be re -
exported or destroyed, the registered declaration shall be cancelled in acc ordance with Article 22 
of this Circular, unless import is permitted within a specific period of time by a competent authority 
as specified in Clause 2 Article 22 of Decree No. 127/2013/ND -CP, which is amended by Clause 
19 Article 1 of Decree No. 45/2016/N D-CP. 
4. In the cases where a physical declaration has to be made because of a problem in the e -
customs system, the customs official shall update on the e -customs system information on the 
customs declaration, tagging result, method and level of inspection , whether the goods are 
granted customs clearance or put into storage or moved to another custom post outside the 
checkpoint area.”  
20. Clause 2, Clause 3 and Clause 4 of Article 31 are amended as follows:  
 “2. Sampling  
a) Sampling requested by the declara nt to facilitate customs declaration process:  
a.1) Responsibilities of the declarant:  
a.1.1) Inform the Sub -department of Customs where the goods are stored of the request for 
sampling by completing and submitting form No. 16 in Appendix II hereof through the e -customs 
system;  
a.1.2) After the sampling is approved by the customs authority through the e -customs system, the 
declarant shall take samples from the import shipment under supervision by the customs 
authority. The declarant may obtain a sufficient q uantity of samples to facilitate the customs 
declaration process.  
The samples taken by the declarant shall be included in the total quantity of goods during 
inspection by the customs authority.  
a.2) Responsibilities of the Sub -department of Customs where g oods are stored:  
G/VAL/N/1/VNM/1 
- 564 -a.2.1) The Director of the Sub -department of Customs shall appoint a customs official to 
supervise the sampling by the declarant;  
a.2.2) The supervising customs official shall give a confirmation on 01 copy of the request for 
sampling and update the sampling result of the e -customs system.  
b) Exports and imports that have to be sampled to serve customs inspection or analysis:  
b.1) Sampling of imports for analysis or categorization shall comply with provisions of Circular No. 
14/2015/TT -BTC;  
b.2) Exports and imports that have to be sampled to serve customs inspection or analysis:  
b.2.1) Samples shall be taken where the goods are stored within the CCA or premises of the work 
or factory as prescribed in Article 102 of this Circular;  
b.2.2) S amples must be taken in the presence of the goods owner, representative of the customs 
authority, the analyzing unit (if any). A sampling record (form No. 08/BBLM/GSQL in Appendix IV 
hereof) shall be issued.  
3. Supervision of sampling serving specialized i nspection in the CCA  
a) An official of the inspecting authority shall directly take samples and issue the sampling record 
in accordance with relevant laws;  
b) On the basis of the sampling time and location and the goods to be sampled, the declarant 
shall s ubmit a sampling notification (form No. 17 in Appendix II hereof) through the e -customs 
system to the Sub -department of Customs where the goods are stored;  
c) The Sub -department of Customs where goods are stored shall supervise the sampling on the 
basis of  risk management;  
d) If the sampling is requested by a specialized inspecting authority and the goods have to 
undergo physical inspection at the border checkpoint or goods inspection site, the customs 
authority shall carry out the physical inspection at th e same time as the sampling by the 
inspecting authority, except for goods that have to undergo risk analysis before import into 
Vietnam and other cases in which goods must be moved to a specific inspection site due to 
technical requirements.  
4. Sampling te chniques, retention, return and destruction of samples taken to serve customs 
inspection or analysis shall comply with Circular No. 14/2015/TT -BTC.”  
21. Clause 3, Clause 5 and Clause 6 of Article 32 are amended as follows:  
 “3. Goods having to undergo qua lity inspection and food safety inspection  
Goods have to undergo quality inspection or food safety inspection must be retained at the border 
checkpoint, ICD, bonded warehouse or a location where exports and imports are gathered, 
inspected and supervised, e xcept for the following cases:  
a) A specialized inspecting authority request that the goods must be moved to a specific 
inspection site, in which case:  
a.1) The declarant shall send the request for transport of the goods to the inspection site (form 
No. 18  in Appendix II hereof) together with 01 photocopy of the specialized inspection form which 
is confirmed by the inspecting authority to the Sub -department of Customs where the declaration 
is registered through the e -customs system (not required if the insp ection is carried out through 
the National Single -window Information Portal).  
In case of a physical declaration, the declarant shall complete and send form No. 
09/BQHH/GSQL in Appendix V hereof and 01 photocopy of the specialized inspection form which 
is confirmed by the inspecting authority to the Sub -department of Customs where the declaration 
is registered;  
G/VAL/N/1/VNM/1 
- 565 -a.2) Within 01 working hour after the declarant’s request is received through the e -customs 
system, the Sub -department of Customs shall sent the decl arant through the e -customs system a 
permission for transport of the goods to the inspection site.  
b) If the declarant wishes to take goods to the declarant’s storage:  
b.1) The declarant shall send the following documents through the e -customs system to th e Sub -
department of Customs where the declaration is registered:  
b.1.1) The request for permission to move goods to storage (form No. 18 in Appendix II hereof);  
b.1.2) The specialized inspection form which is confirmed by the inspecting authority: 01 
photo copy  
 (not required ff the inspection is carried out through the National Single -window Information 
Portal);  
b.1.3) The sampling record certified by the inspecting authority in case of sampling at the border 
checkpoint: 01 photocopy;  
b.1.4) Documents prov ing that the location where goods are stored has a specific address and is 
well isolated to protect the status quo of goods as prescribed in Point b Clause 3 Article 33 of 
Decree No. 08/2015/ND -CP: 
b.1.4.1) If goods are stored at the declarant’s registered  premises or factory according to the 
business registration certificate: 01 photocopy of the floor plan of the storage area which indicates 
that the storage is enclosed with hard fences;  
b.1.4.2) If the inspection site is the premises or factory that is r ecognized by the Director of the 
Customs Department of the province prescribed in Article 102 of this Circular: 01 photocopy of 
the recognition decision.  
b.1.4.3) For other storage locations: 01 photocopy of each document proving the right to use the 
storage area prescribed in Clause 2 Article 3 of Circular No. 84/2017/TT -BTC.  
The declarant is only to required to submit the documents mentioned in Point b.1.4 of this Clause 
when requesting permission to move goods into storage for the first time.  
b.2) Withi n 02 working hours after the declarant’s request is received through the e -customs 
system and the declarant is not one of the enterprises that are not permitted to put the goods into 
storage prescribed in Clause 6 of this Article, the Sub -department of Cus toms where the 
declaration is registered shall grant the permission for movement of goods into storage on the e -
customs system.  
c) The declarant is legally responsible for the transport and preservation of status quo of goods 
until the customs authority co ncludes that goods satisfy import requirements and issue a decision 
on customs clearance or conditional customs clearance. After the goods reaches the inspection 
site or storage area, the declarant shall send the customs authority a notification through th e e-
customs system (form No. 19 in Appendix II hereof). If such a notification is not sent by the 
declarant by the deadline mentioned in form No. 18 in Appendix II hereof (except in force majeure 
events), the declarant’s next shipments must not be moved in to storage until the previous 
shipment is certified by the customs authority that it has been moved into storage properly.  
In a force majeure event in which goods cannot be moved to the inspection site or storage area 
by the deadline registered with the cu stoms authority, the declarant shall implement every 
measure necessary for maintaining the status quo of goods and immediately notify the customs 
authority through the hotline specified in the website of the General Department of Customs. In 
the cases wher e it is not possible to immediately notify the customs authority, the declarant may 
notify the police authority, the border guard or the coastguard, whichever is available, and notify 
the customs authority later.  
If a specialized inspecting authority reque sts that goods must be installed and put into storage to 
serve specialized inspection during the storage period, the declarant shall send a written 
G/VAL/N/1/VNM/1 
- 566 -notification to the Sub -department of Customs where the declaration is registered before 
installation and op eration. According to the declarant’s notification, the Sub -department of 
Customs shall supervise on the basis of risk management principles; the supervising customs 
official at the installation or operation site (if any) shall issue a record on installati on and operation 
of the goods. After the inspection is done, the declarant is legally responsible for the protection of 
the status quo of goods until there is a conclusion that the goods satisfy import requirements and 
the customs authority issues a decisi on on customs clearance or conditional customs clearance.  
5. Inspection of goods preservation  
a) Responsibilities of the declarant:  
a.1) If the goods are moved into storage as requested by the declarant, submit the inspection 
result to the Sub -department of Customs where the customs declaration is registered within 30 
days from the day on which goods are put into storage, unless the inspection result has been 
sent to the customs authority by the inspecting authority as prescribed in Clause 2 Article 33 of 
Decree No. 08/2015/ND -CP or the inspection is extended and such extension is confirmed by the 
inspecting authority;  
a.2) Present the goods in storage the customs authority to inspect on request;  
b) Responsibilities of the Sub -department of Customs where th e customs declaration is 
registered:  
b.1) Inspect preservation of goods in the following cases:  
b.1.1) No inspection result is received after 30 days from the first date of storage or no 
confirmation of extended inspection period is sent from the inspectin g authority. The declarant 
must not move the next shipments into storage pending inspection of the previous shipment;  
b.1.2) There is information that the imports are not preserved properly or not moved into storage 
by the registered deadline;  
b.1.3) The r egistered storage location has not been inspected and certified by the customs 
authority in accordance with Point b Clause 3 Article 33 of Decree No. 08/2015/ND -CP. Within 30 
days from the day on which the first shipment is permitted to be moved into stora ge, the Sub -
department of Customs where the declaration is registered shall organize the inspection and 
update the result on the e -customs system. If the storage area is located outside the province of 
the Customs Department where the declaration is regist ered, the Sub -department of Customs 
where the declaration is registered shall organize the inspection or request a Customs 
Department that has available storage area to organize the inspection.  
If the storage area does not satisfy the requirements specifie d in Clause 3 Article 33 of Decree 
No. 08/2015/ND -CP, the customs authority shall carry out physical inspection of the entire 
shipment and take appropriate actions. The declarant must not move the next shipments into 
storage.  
b.2) The customs official sha ll issue an inspection record at the end of the inspection. If the status 
quo of the goods is not maintained, the storage area does not satisfy the requirements specified 
in Point b.1.4 Clause 3 of this Article, or no inspection result is given without a c onfirmation of 
extended inspection period by the inspecting authority, issue a customs offense record and take 
appropriate actions as prescribed by law;  
b.3) Update the list of violating enterprises that are not permitted to move their goods into storage 
as prescribed in Clause 6 of this Article on the e -customs system.  
c) The Customs Department of the province where the storage area is located shall appoint an 
affiliated unit to inspect the preservation of goods at the request of the Sub -department of 
Customs where the declaration is registered according to information on the e -customs system.  
6. Cases in which goods must not be moved into storage  
G/VAL/N/1/VNM/1 
- 567 -If violating regulations of law on moving goods into storage, in addition to facing penalties 
prescribed by law , the declarant will be banned from moving goods into storage for:  
a) 01 year from the day on which the violation record is issued by the customs authority if the 
status quo of goods is not maintained, goods are stored at a location other than that registe red 
with the customs authority, or the storage area does not satisfy the requirements specified in 
Point b.1.4 Clause 3 of this Article;  
b) for 06 months from the penalty imposition date if inspection result is not submitted by the 
deadline specified in Po int a.1 Clause 5 of this Article.”  
22. Article 34 is amended as follows:  
 “Article 34. Customs clearance  
1. Customs clearance of goods shall be granted in accordance with Article 37 of the Law on 
Customs and Clause 2 Article 32 of Decree No. 08/2015/ND -CP. 
2. Decision on customs clearance  
a) If the inspection result is satisfactory, the e -customs system shall automatically check the 
fulfillment of tax liabilities and decide whether to grant customs clearance;  
b) If the e -customs system fails to perform such  check, the declarant shall submit 01 photocopy of 
every document proving fulfillment of tax liabilities (receipt for payment to state budget, guarantee 
documents, etc.) to the Sub -department of Customs where the declaration is registered, which 
will verif y and confirm fulfillment of tax liabilities and consider granting customs clearance;  
Customs officials shall verify and confirm fulfillment of tax liabilities in accordance with Article 24 
of Circular No. 184/2015/TT -BTC.  
c) For physical declarations: th e customs authority where the declaration is registered shall 
decide whether to grant customs clearance on the physical declaration.”  
23. Article 39 is amended as follows:  
 “Article 39. Safeguard duty, anti -dumping duty, countervailing duty  
1. Basis for tax calculation:  
a) Practical quantity of each article written on the customs declaration that applies safeguard 
duty, anti -dumping duty or countervailing duty;  
b) Dutiable values of each article that applies safeguard duty, anti -dumping duty or countervai ling 
duty;  
c) Rate of tax on each article shall be prescribed b the Ministry of Industry and Trade.  
2. Method for tax calculation:  
a) Proportional tax:  
Safeguard duty, 
anti-dumping 
duty or 
countervailing 
duty  = Practical quantity of 
each article written o n 
the customs 
declaration that applies 
safeguard duty, anti -
dumping duty or 
countervailing duty  x Dutiable value of 
an item  x Rate of safeguard 
duty, anti -dumping 
duty or 
countervailing duty  
b) Fixed tax:  
Safeguard duty, anti -
dumping duty or 
countervaili ng duty  = Practical quantity of each article 
written on the customs 
declaration that applies safeguard 
duty, anti -dumping duty or x Safeguard duty, anti -
dumping duty or 
countervailing duty on 
each item  
G/VAL/N/1/VNM/1 
- 568 -countervailing duty  
3. The time for tax calculation is specified in Article 35 of this Circular.  
4. Safeguard duty, anti -dumping duty or countervailing duty is imposed upon exports, the values 
of exports on which excise tax or VAT tax is imposed are inclusive of the safeguard duty, anti -
dumping duty or coun tervailing duty.  
5. Payment and collection of safeguard duty, anti -dumping duty and countervailing duty  
a) Safeguard duty, anti -dumping duty and countervailing duty under a provisional decision on 
imposition of safeguard duty, anti -dumping duty or counterv ailing duty issued by the Ministry of 
Industry and Trade shall be paid to the deposit account at State Treasury of the customs authority 
where the declaration is registered.  
b) In the cases where the Minister of Industry and Trade issues the official decis ion on imposition 
of safeguard duty, anti -dumping duty or countervailing duty, the amounts paid under the 
provisional decision shall be transferred by the customs authority to state budget.  
6. Handling overpaid safeguard duty, anti -dumping duty and counter vailing duty  
If the amount of safeguard tax, anti -dumping tax, or countervailing tax paid under the provisional 
decision of the Ministry of Industry and Trade that is in excess of the amount payable under the 
official decision shall be refunded to the tax payer.  
Procedures for refunding overpaid duties are specified in Article 131 and Article 132 of this 
Circular.  
7. Procedures for declaration, collection, payment and refund of safeguard duty, anti -dumping 
duty and countervailing duty are the same as those of import duties prescribed by regulations of 
law on export and import duties and relevant laws.”  
24. Clause 2 and Clause 3 of Article 43 are amended as follows:  
 “2. While following customs procedures for export or import, the taxpayer shall submit the 
physical or electronic letter of guarantee issued by a credit institution to the customs authority The 
letter of guarantee shall have bank guarantee as prescribed by the Law on credit institutions and 
satisfy the following requirements:  
a) Name, address, ph one number, taxpayer ID number of the credit institution and its code of 
guarantee -issuing credit institution issued by the State bank;  
b) Name of the taxpayer’s or the taxpayer’s representative (an organization or individual), the 
taxpayer’s address, phon e number and taxpayer ID number;  
c) Guarantee amount:  
c.1) For separate guarantee, the guarantee amount equals (=) to the amount of tax payable on 01 
customs declaration;  
c.2) For joint guarantee, the guarantee amount equals (=) to the amount of tax payabl e on 
several customs declarations over a specific period of time.  
d) Guarantee period:  
d.1) The separate guarantee period written on the guarantee letter applying to 01 customs 
declaration must not exceed the time limit specified in Clause 1 Article 9 and Point dd Clause 9 
Article 16 of the Law on Export and import duties;  
d.2) The joint guarantee period applies to each customs declaration written on a guarantee letter 
that applies to at least 02 customs declarations must not exceed the time limit specified  in Clause 
1 Article 9 and Point dd Clause 9 Article 16 of the Law on Export and import duties;  
G/VAL/N/1/VNM/1 
- 569 -dd) The guarantee period begins on the effective date of the guarantee letter and ends when the 
amount of guaranteed tax, late payment interest and fines (if an y) have been fully paid to state 
budget or the goods have been re -exported;  
e) The credit institution granting the guarantee shall assume responsibility over the guarantee 
period.  
3. The content of the guarantee letter must comply with provisions of Clause  2 of this Article.  
a) If the guarantee letter is not satisfactory:  
a.1) For electronic guarantee letters: the customs authority shall send a rejection through the 
customs electronic payment portal;  
a.2) For physical guarantee letters: the customs authori ty shall send a written rejection (form No. 
04/TBBLT/TXNK in Appendix VI hereof) to the taxpayer.  
b) If the taxpayer fails to fully pay the guaranteed tax by the end of the guarantee period, the 
customs authority shall request the taxpayer and the credit i nstitution (the guarantor) to fully pay 
the tax and late payment interest by sending form No. 19/TB -TTN-TCN1/TXNK and form No. 
20/TB -TTN-TCN2/TXNK in Appendix VI hereof.  
If the guarantor fails fulfill its obligations, the customs authority shall reject gu arantee of the next 
shipments and send notify other banks and customs units nationwide in writing or through the e -
customs system by sending form No. 04/TBBLT/TXNK in Appendix VI hereof, and request the 
taxpayer to fully pay tax and late payment interest.”   
25. Article 44 is amended as follows:  
 “Article 44. Locations and methods of tax payment  
Locations and methods of tax payment shall comply with provisions of Circular No. 184/2015/TT -
BTC.”  
26. Article 45 is amended as follows:  
 “Article 45. Collection an d payment of customs fees and transit fees  
1. Customs fees, transit fees (hereinafter referred to as “customs fees") payers, collection, 
management and use thereof shall comply with provisions of Circular No. 274/2016/TT -BTC.  
2. Consolidation of statements  of collected fees  
Customs Departments of provinces and State Treasury shall compare the collected customs fees 
monthly and include them in the annual government budget statement.  
The General Department of Customs shall consolidate statements of collected customs fees as 
prescribed.  
3. Collection of outstanding customs fees shall not be enforced by customs authorities. 
Declarants have the responsibility to fully pay customs fees by the deadline prescribed in Circular 
No. 274/2016/TT -BTC.  
4. Management, mon itoring of customs fees (if any) on the Concentrated Accounting System:  
a) When receiving the statement from the authorized collector, the Sub -department of Customs 
where customs procedures are followed must carefully check the amounts of customs fees 
collected and transferred to its deposit account at a State Treasury, compare them with the 
practical payment confirmed by the State Treasury. In case of any difference between the 
statement sent by the authorized collector and the amount confirmed by the Stat e Treasury, a 
record must be made to determine the reasons and accountability;  
b) According to the amount of customs fees collected and transferred to the customs authority by 
the authorized collector, receipts of payment to state budget, and confirmation of payment made 
G/VAL/N/1/VNM/1 
- 570 -by the State Treasury, the customs authority shall record the amount of customs fees collected 
and receivable in order to take appropriate actions.”  
27. Article 48 is amended as follows:  
a) Point c.2.2.2 of Clause 6 is amended as follows:  
 “c.2.2.2) In case of repurposing of part of the goods of the same category on different customs 
declarations or on the first export or import declaration on which tax has been calculated, the tax 
imposed shall be the average tax determined as follows:  
Imposed tax  = Total tax on goods of the same category on the 
customs declarations  x Quantity of 
repurposed goods  
Total goods on the customs declarations  
The deadline for paying imposed tax and late payment interest is the same as that for paying tax 
on the latest customs declaration.  
If the first customs declaration does not specify tax or tax calculation basis, the customs authority 
shall impose tax according to the quantity, category and taxable values of goods, tax rates, 
exchange rates and tax calcul ation methods applicable when tax is imposed. The deadline for 
payment of imposed tax shall comply with Clause 5 Article 42 of this Circular.”  
b) Clause 7 is amended as follows:  
 “7. The tax imposition decision shall be made according to form No. 07/QDADT/ TXNK in 
Appendix VI hereof.  
If there are good reasons to determine that the decision on tax imposition is not conformable with 
law, the customs authority shall issue a decision to cancel the decision on tax imposition (form 
No. 08/HQDADT/TXNK in Appendix V I hereof. Overpaid tax under the cancelled decision tax 
imposition shall be refunded by the customs authority in accordance with Article 131 and Article 
132 of this Circular.  
The decision on tax imposition and the decision on cancellation thereof and the d ecision on 
administrative penalties for tax offenses (if any) shall be sent to the taxpayer within 08 working 
hours after the decision in signed.”  
28. Article 50 is amended as follows:  
 “Article 50. Transport of goods under customs supervision  
1. Goods in transit under customs control following customs procedures for independent transport 
include:  
a) Goods in transit other goods transited by air that enter and leave Vietnam at the same 
international airport;  
b) Transshipped goods other than goods transshipp ed from a foreign country to a transshipment 
port and transported back to the foreign country at the same transshipment port;  
c) Goods moved to another custom post outside the checkpoint area or vice versa, including:  
c.1) With regard to exports:  
c.1.1) E xports that have been granted customs clearance or conditional customs clearance and 
are transported from a container freight station (CFS), inland container depot (ICD), bonded 
warehouse, off -airport cargo terminal, concentrated inspection site for export s and imports, 
concentrated inspection site for goods sent by express mail or by post; exports following customs 
procedures for independent transport and arrival of which at the destination has been confirmed, 
then the checkpoint of export is changed;  
G/VAL/N/1/VNM/1 
- 571 -c.1.2) Exports that have been granted customs clearance or conditional customs clearance and 
are transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a 
concentrated inspection site for goods sent by express mail or by post.  
c.2) Im ports transported from the checkpoint of import to the port of destination written on the bill 
of lading, an off -airport cargo terminal, concentrated inspection site for goods sent by express 
mail or by post or to another border checkpoint (including impor ts of more than one owner on the 
same vehicle transported from the checkpoint of import to multiple ports of destination as written 
on their bills of lading).  
2. Regarding combined transport of goods:  
a) Exports whose declaration has been registered at a S ub-department of Customs located 
outside the border checkpoint and that are transported from the customs site to the checkpoint of 
export, a bonded warehouse, CFS, ICD, or concentrated inspection site for sent by express mail 
or by post;  
b) Exports transpo rted from a free trade zone other than bonded warehouses to the checkpoint of 
export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent by express mail or 
by post or another free trade zone;  
c) Exports whose declaration is registered at a  border checkpoint and are transported from such 
border checkpoint to the checkpoint of export, a bonded warehouse, CFS or ICD;  
d) Imports whose declaration is registered at a Sub -department of Customs located outside the 
border checkpoint, the supervisory  Sub-department of Customs of a free trade zone or duty -free 
shop and are transported from the checkpoint of import, a CFS, ICD, bonded warehouse, off -
airport cargo terminal, concentrated inspection site for goods sent by express mail or by post to a 
custo ms post outside the border checkpoint, free trade zone or duty -free shop;  
e) Imports that are transported from the checkpoint of import to a bonded warehouse.  
3. Customs sealing is mandatory for the following goods:  
a) Goods that are transited through Viet nam’s territory, except for the case in Point e Clause 4 of 
this Article;  
b) Transshipped goods other than those mentioned in Point g Clause 4 of this Article;  
c) Exports subject to physical inspection are transported from a customs post outside the 
check point to a concentrated inspection site for exports and imports or a off -airport cargo terminal 
to the checkpoint of export, a bonded warehouse, CFS, ICD, concentrated inspection site for sent 
by express mail or by post; exports that have been granted cust oms clearance or conditional 
customs clearance transported from a CFS or bonded warehouse to an ICD, from a bonded 
warehouse to a concentrated inspection site for postal packages;  
d) Imports that are transported from the checkpoint of import, a CFS, ICD, b onded warehouse, 
off-airport cargo terminal, concentrated inspection site for goods sent by express mail or by post 
to a customs post outside the border checkpoint or a concentrated inspection site for physical 
inspection or sampling;  
dd) Imports that have  arrived at the checkpoint of import and are transported by the carrier to the 
port of destination written on the bill of lading or to a off -airport cargo terminal, except for those 
mentioned in Point dd Clause 4 of this Article;  
e) Goods from abroad that are transported from the checkpoint of import to a bonded warehouse, 
free trade zone in a checkpoint economic zone, CFS, duty -free shop and vice versa;  
g) Goods that are temporarily imported for re -export according to Point a and Point d Clause 1 
Article 8 3 of this Circular;  
h) Goods that are exempted from customs sealing and loaded in the same container as goods 
subject to customs sealing prescribed in this Clause;  
G/VAL/N/1/VNM/1 
- 572 -i) Goods that have to be re -exported under the decision of a competent authority are transpo rted 
from their storage to the checkpoint of export.  
4. Customs sealing is not mandatory for the following goods:  
a) Exports and imports that are transported together and exempt from physical inspection;  
b) Bulk cargo, oversize/overweight load that cannot be sealed;  
c) Goods from abroad that remain on the inbound vehicle and are transported from the first 
checkpoint of import to the last checkpoint of export without being unloaded at any seaport or 
airport in Vietnam;  
d) Exports that are transported in cont ainers from one port to another and unloaded onto a water 
transport vehicle or stacked on a ship and transported to the checkpoint of export, provided the 
carrier’s seal is still intact;  
dd) Imports that are transported from the checkpoint of import at a s eaport, inland port, airport or 
train station to the port of destination written on the bill of lading, and then moved to another 
vehicle of the same type or are not moved to another vehicle while being transported to the port 
of destination, provided they  are loaded in containers and the carrier’s seal on the carriage is still 
intact;  
e) Transited goods that are transported by sea, inland waterways, air or rail, provided the carrier’s 
seal is still intact; transited air cargo that enter and leave Vietnam at the same international 
airport;  
g) Goods that are transshipped between seaports in containers on which the carrier’s seal is still 
intact; Transshipped goods that are transported between the wharves of the same port by sea or 
inland waterway in containe rs on which the carrier’s seal is still intact; Transshipped goods that 
enter and leave Vietnam from the same transshipment port;  
h) Goods other than those mentioned in Point a through g of this Clause and Clause 3 of this 
Article.  
5. In consideration of d evelopments of smuggling and trade fraud, the Director of the General 
Department of Customs shall decide customs sealing of goods that are not subject to customs 
sealing prescribed in Clause 4 of this Article.  
6. The declarant is responsible for protecting  the status quo of goods and the customs seal (if 
any), the carrier’s seal (if any) during customs supervision; adhere to the route and time of 
transport registered with the customs.  
In a force majeure event in which the status quo of goods or customs seal  cannot be maintained 
or the route, time or vehicle has to be changed, the declarant shall implement every measure 
possible to minimize damage and promptly notify the customs authority through the hotline 
specified in the website of the General Department of Customs. In the cases where it is not 
possible to immediately notify the customs authority, the declarant may notify the police authority, 
the border guard or the coastguard, whichever is available, and notify the customs authority later;  
Instructions o n transport time are provided in form No. 07 in Appendix II hereof.  
7. Additional declaration of goods transported independently  
Additional declaration of goods transported independently means revising the independent 
transport declaration or the manifest of transited/transshipped goods.  
a) Revising the independent transport declaration:  
The declarant may make the revisions:  
a.1) Provision of additional information mentioned in 6.2 of Appendix II hereof before the customs 
authority confirms that goods are e ligible for dispatch;  
G/VAL/N/1/VNM/1 
- 573 -a.2) Provision of additional information mentioned in 6.3 of Appendix II hereof after the customs 
authority confirms that goods are eligible for dispatch and before arrival of the goods at the 
destination is confirmed.  
b) Procedures for additional declaration of the independent transport declaration:  
b.1) Responsibilities of the declarant:  
b.1.1) Revise the independent transport declaration when errors are found by the declarant or the 
customs authority and submit documents relevant t o the revisions through the e -customs system.  
b.1.2) If the e -customs system is not operational, the declarant shall submit 02 original copy of 
form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to 
the revisions.  
b.2) Res ponsibilities of the dispatching customs authority:  
b.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result 
through the e -customs system within 02 working hours after adequate information or documents 
are received.  Violations (if any) shall be dealt with as prescribed;  
b.2.2) Approve the revised independent transport declaration;  
b.2.3) Update eligibility of goods for dispatch on the e -customs system;  
b.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V here of is used, the customs 
authority shall receive the documents, specify the time of receipt and confirmation of eligibility of 
goods for dispatch on the form; return to the declarant 01 copy of the revision form which is 
confirmed by the customs.  
b.3) The r eceiving customs authority shall confirm the arrival of goods at the CCA according to 
information on the revised independent transport declaration or the revision form confirmed by the 
customs.  
c) Revising the manifest of transited/transshipped goods:  
c.1) Responsibilities of the declarant:  
c.1.1) Revise the independent transport declaration using form No. 08 in Appendix II hereof when 
errors are found by the declarant or the customs authority and submit documents relevant to the 
revisions through the e -customs system.  
c.1.2) If the e -customs system is not operational, the declarant shall submit 02 original copy of 
form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to 
the revision.  
c.2) Responsibilities of the Sub -departmen t of Customs:  
c.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result 
through the e -customs system within 02 working hours after adequate information or documents 
are received. Violations (if any) shall be dealt wi th as prescribed;  
c.2.2) Approve the revised manifest of transited/transshipped goods;  
c.2.3) Update eligibility of goods for release from the CCA and export on the e -customs system;  
c.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V hereof is u sed, the customs 
authority shall receive the documents, specify the time of receipt and confirmation of eligibility of 
goods for dispatch on the form; return to the declarant 01 copy of the revision form which is 
confirmed by the customs.  
8. Cancellation o f the independent transport declaration or manifest of transited/transshipped 
goods:  
a) A independent transport declaration or manifest of transited/transshipped goods shall be 
cancelled in the following cases:  
G/VAL/N/1/VNM/1 
- 574 -a.1) Goods are not dispatched after 15 days from the registration date of the independent 
transport declaration or manifest of transited/transshipped goods, even if the customs authority 
has not approved the dispatch because of an error in the e -customs system though the 
declaration or manifest has been registered;  
a.2) Incorrect information cannot be revised and the goods have not been released from the CCA 
at the point of dispatch;  
a.3) There are multiple declarations or manifest for the same shipment (duplicated information);  
b) Procedures:  
b.1) T he declarant shall send cancellation request through the e -customs system to the Sub -
department of Customs where the declaration is registered;  
b.2) The customs authority shall:  
b.2.1) Within 08 working hours from the receipt of the request from the declar ant, verify the 
reasons and conditions for cancellation and information to be cancelled on the e -customs system, 
execute the cancellation and inform the declarant of the result;  
b.2.2) Cancel the declaration and inform the declarant if goods are not dispat ched after 15 days 
from the registration date of the independent transport declaration or manifest of 
transited/transshipped goods.  
9. Procedures for revising and canceling a combined transport declaration are specified in Article 
20 and Article 22 of this  Circular.  
10. In the cases where the e -customs system is not operational according to Clause 2 Article 25 
of Decree No. 08/2015/ND -CP, which is amended in Clause 12 Article 1 of Decree No. 
59/2018/ND -CP: 
a) The declarant shall submit 03 copies of the mani fest (form No. 21a/CARGO MANIFEST/GSQL 
in Appendix V hereof) and other documents in the customs dossier specified in Point b Clause 1 
Article 51 or Point a Clause 1 Article 51a or Point a Clause 1 Article 51b of this Circular and 
present the goods to the d ispatching customs authority for sealing (if any) and to the receiving 
customs authority for goods inspection and confirmation of goods arrival.  
In case of transited or transshipped goods specified in Clause 2 Article 51 and Clause 2 Article 
51a of this C ircular, the declarant shall submit 02 copies of the manifest (form No. 21/CARGO 
MANIFEST/GSQL in Appendix V hereof) and other documents in the customs dossier specified in 
Point a Clause 2 Article 51 or Point a Clause 2 Article 51a of this Circular;  
b) Th e dispatching customs authority shall verify information on the manifest and enclosed 
documents if it decides to inspect the customs dossier; give a confirmation, append the signature 
and seal on the manifest, seal the goods presented by the declarant (if any), return 02 copies of 
the manifest to the declarant and deliver the goods to the receiving customs authority, which will 
carry on the procedures. After receiving the manifest which bears the confirmation of the 
dispatching customs authority and after t he goods have arrived at the destination, the receiving 
customs authority shall give a confirmation, append the signature and seal on the manifest, return 
01 copy of the manifest to the declarant and send a fax to the dispatching customs authority, 
which w ill be enclosed with the customs dossier.  
In case of transited or transshipped goods specified in Clause 2 Article 51 and Clause 2 Article 
51a of this Circular, the customs authority shall verify information on the manifest and enclosed 
documents if it dec ides to inspect the customs dossier; give a confirmation, append the signature 
and seal on the manifest and return 01 copy of the manifest to the declarant;  
c) Both dispatching customs authority and receiving customs authority shall perform the tasks 
speci fied in Point d and Point dd Clause 1 Article 51 of this Circular, except for the tasks that 
have to be performed on the e -customs system.  
G/VAL/N/1/VNM/1 
- 575 -After the e -customs system is fixed, the customs authority shall update the manifest on the e -
customs system.  
11. Regarding imports that are transported by sea or by air from the checkpoint of import to the 
port of destination written on the bill of lading and not unloaded at the checkpoint of import; goods 
transported by sea or by air from abroad to the first checkpoint  of import to the last checkpoint of 
export and not unloaded at the checkpoint of import: the dispatching customs authority and the 
receiving customs authority shall monitor the goods according to documents of the ship or aircraft 
in transit/transshipment. ”  
29. Article 51 is amended as follows:  
 “Article 51. Customs procedures applied to transited goods  
1. Customs procedures applied to goods transited through Vietnam’s territory  
a) Procedures customs applied to goods transited through Vietnam’s territory  are the same as 
those for independent transport at the dispatching customs authority;  
b) Customs dossier:  
b.1) A declaration of independent transport which contains the information mentioned in form No. 
07 of Appendix II hereof;  
b.2) A manifest of goods i ntroit (form No. 09 in Appendix II hereof);  
b.3) The bill of lading or equivalent transport documents (except road transport documents): 01 
photocopy;  
 (not required if the goods have been declared electronically and the declarant uses the code 
provided by  the customs authority through e -Manifest system);  
b.4) Transit license (if required): 01 original copy if partial shipments are not permitted, or 01 
photocopy enclosed with a monitoring sheet if partial shipments are permitted;  
The dispatching customs aut hority shall issue the monitoring sheet as prescribed in Article 28 of 
this Circular;  
b.5) A notice of exemption from quarantine or notice of satisfactory quarantine result issued by a 
quarantine authority, or a quarantine document issued by a foreign quar antine authority if the 
goods have to undergo quarantine: 01 original copy. If relevant law does not specify that the 
original copy or photocopy has to be submitted, the declarant may submit a photocopy.  
If the documents mentioned in Point b.4 and b.5 of t his Clause have been sent electronically by 
the inspecting authority through National Single -window Information Portal, the declarant is not 
required to submit the physical documents.  
c) Responsibilities of the declarant:  
c.1) Complete the independent tran sport declaration in accordance with form No. 07 in Appendix 
II hereof, form No. 09, form No.10 and form No. 11 in Appendix II hereof; enclose them with other 
documents in the customs dossier specified in Point b Clause 1 of this Article when registering 
the independent transport declaration through the e -customs system. In case of an error in the e -
customs system that makes it impossible to declare through the e -customs system, follow 
instructions in Point a Clause 10 Article 50 of this Circular.  
If the sh ipment has to undergo inspection (channel 2) and the documents mentioned in Point b.4 
and b.5 are not submitted through National Single -window Information Portal, the declarant shall 
submit the physical documents to the dispatching customs authority for in spection;  
c.2) After the declaration is approved, provide information about it to the dispatching customs 
authority and receiving customs authority for sealing, sealing inspection and physical inspection 
of goods;  
G/VAL/N/1/VNM/1 
- 576 -c.3) Present the goods to the customs aut hority for sealing (if any) and physical inspection if the 
shipment is suspected of violations of law;  
c.4) Revise the independent transport declaration in accordance with Clause 7 Article 50 of this 
Circular, if necessary;  
c.5) If the shipment is divided into multiple smaller shipments, the declarant may choose between 
making one independent transport declaration for the entire shipment or making a separate 
independent transport declaration for each smaller shipment, provided the registered time is 
complie d with according to form No. 07 in Appendix II hereof. If the shipment is not completely 
dispatched by the end of the deadline, the declarant shall specify the quantity of goods 
dispatched and make a new independent transport declaration for the remainder;  
c.6) Use vehicles having tracking devices connected to the dispatching customs authority and 
receiving customs authority if the goods are transported in containers and stacked in inland 
waterway vehicles for transport from abroad to Vietnam and vice versa . 
d) Responsibilities of the dispatching customs authority:  
d.1) If the shipment has to undergo inspection (channel 2), inspect information on the 
independent transport declaration and documents in the customs dossier; instruct the declarant to 
provide oth er information on the declaration or the manifests (if any).  
Carry out physical inspection as prescribed in Article 29 of this Circular if violations of law is 
suspected. Write the result of physical inspection on the inspection result sheet (form No. 
06/PGKQKT/GSQL in Appendix V hereof and update it on the e -customs system.  
If information on the independent transport declaration or manifests in the customs dossier is 
insufficient, impose administrative penalties and instruct the declarant to provide additi onal 
information in accordance with Clause 7 Article 50 of this Circular;  
d.2) Approve the independent transport declaration on the e -customs system within 02 hours 
after the valid customs dossier is submitted by the declarant;  
d.3) Compare the actual qua ntity and number of containers (regarding goods in containers), 
quantity of packages (regarding bulk cargo) with the information on the independent transport 
declaration; seal goods in the cases specified in Clause 3 and Clause 5 Article 50 of this Circula r 
and update the customs seal number on the e -customs system.  
Regarding transited goods in stacked containers on inland waterways vehicles from abroad to 
Vietnam where the carrier’s seal cannot be inspected or customs sealing is impossible, the Sub -
departm ent of Customs at the checkpoint of import shall inform the receiving customs authority, 
which will inspect the seal and compare actual quantity of goods with information on the 
independent transport declaration. The dispatching customs authority shall mon itor the 
dispatched goods and cooperate with the receiving customs authority or relevant authorities in 
case of incorrect route, time or accidents during the transport.  
If goods cannot be sealed (bulk cargo, oversize/overweight load), issue form No. 35/BBC N/GSQL 
in Appendix V hereof, take photos of the goods and update the name, quantity, categories, 
symbols and origins (if any) of goods on the e -customs system;  
d.4) Update the dispatch of goods on the e -customs system and monitor information about the 
shipment under customs supervision.  
If there are no feedbacks from the receiving customs authority after expiration of the time limit for 
dispatch, the dispatching customs authority shall cooperate with the receiving customs authority 
and the customs team of t he Smuggling Investigation and Prevention Department in investigation;  
d.5) In case of an error in the e -customs system that makes it impossible to declare through the 
e-customs system, follow instructions in Point b Clause 10 Article 50 of this Circular.  
dd) Responsibilities of the receiving customs authority:  
G/VAL/N/1/VNM/1 
- 577 -dd.1) Receive goods and information about the approved independent transport declaration 
presented by the declarant and verify such information on the e -customs system;  
dd.2) Check the seal and statu s quo of goods; compare the actual seal number and the customs 
seal number (if any) or carrier’s seal number (if any) on the independent transport declaration or 
manifest, or compare the actual goods with information on the e -customs system in case the 
goods cannot be sealed.  
Regarding transited goods in stacked containers on outbound inland waterways vehicles, the 
Director of the Sub -department of Customs shall decide whether to inspect the customs seal or 
carrier’s seal and status quo of goods on the bas is of information about the route and time of 
transport, warnings on the supervision system, information from the dispatching customs 
authority about the shipment status and information from the tracking device;  
dd.3) If violations of law are suspected (in cluding those found during inspection as prescribed in 
Point dd.2 of this Clause), the Director of the Sub -department of Customs shall decide whether to 
carry out a physical inspection of goods and impose penalties (if violations are found). The result 
of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL 
in Appendix V hereof);  
dd.4) Update information about the arrival of goods on the e -customs system as soon as the 
goods arrive.  
If the transited goods are exported  by road, inland waterways or international railroad, update 
arrival of goods on the e -customs system; supervise the goods when they enter the CCA at the 
checkpoint of export until they cross the border and update the export of goods on the e -customs 
syste m; 
dd.5) In case of an error in the e -customs system that makes it impossible to declare through the 
e-customs system, follow instructions in Point b Clause 10 Article 50 of this Circular.  
2. Customs procedures applied to goods transited by air that enter and leave Vietnam at the 
same international airport and are unloaded at a depot or port  
a) Customs dossier:  
a.1) A declaration of transited goods according to form No. 08 of Appendix II hereof;  
a.2) The bill of lading or equivalent transport documents: 01 photocopy.  
 (not required if the goods have been declared electronically and the declarant uses the code 
provided by the customs authority through e -Manifest system);  
a.3) Transit license (if required): 01 original copy if partial shipments are not permitt ed, or 01 
photocopy enclosed with a monitoring sheet if partial shipments are permitted.  
The dispatching customs authority shall issue the monitoring sheet as prescribed in Article 28 of 
this Circular;  
a.4) A notice of exemption from quarantine or notice of satisfactory quarantine result issued by a 
quarantine authority, or a quarantine document issued by a foreign quarantine authority if the 
goods have to undergo quarantine: 01 original copy. If relevant law does not specify that the 
original copy or phot ocopy has to be submitted, the declarant may submit a photocopy.  
If the documents mentioned in Point a.3 and a.4 of this Clause have been sent electronically by 
the inspecting authority through National Single -window Information Portal, the declarant is no t 
required to submit the physical documents.  
b) The declarant shall:  
b.1) Complete the manifest transited goods and submit the documents specified in Point a Clause 
2 of this Article through the e -customs system;  
G/VAL/N/1/VNM/1 
- 578 -b.2) Present the goods to the customs autho rity for physical inspection in case of suspected 
violations of law;  
b.3) Provide additional information on the manifest (if necessary);  
b.4) Receive the manifest after it is approved by the customs authority.  
c) The customs authority shall:  
c.1) Verify in formation on the manifest and documents in the customs dossier; instruct the 
declarant to provide additional information if necessary;  
c.2) In case violations are suspected, carry out physical inspection of goods in accordance with 
Article 29 of this Circu lar and impose penalties if violations are found. The result of physical 
inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in 
Appendix V hereof) and updated on the e -customs system;  
c.3) Approve the manifest within 02 work ing hours after receiving the satisfactory documents 
submitted or presented by the declarant;  
c.4) When the transited goods enter or leave the port area, confirm the actual quantity of goods 
on the manifest by comparing information declared on the manifest  with information about 
containers entering and leaving the port area, their numbers and carrier’s seal numbers (if any).  
If the comparison result is satisfactory and there is no information about violations, confirm on the 
e-customs system. If the compari son result is not satisfactory, verify and take appropriate actions.  
d) In case of an error in the e -customs system that makes it impossible to declare through the e -
customs system, the declarant and customs authority shall follow instructions in Point b C lause 
10 Article 50 of this Circular.  
3. Customs procedures applied to transited goods undergoing consolidation/deconsolidation in 
the same container or the same carriage as exports that have completed customs procedures; 
goods intended to be imported, ex ports and imports sent by post or express mail  
a) Transited goods undergoing consolidation/deconsolidation in the same container or the same 
carriage as exports that have completed customs procedures; goods intended to be imported, 
exports and imports sent  by post or express mail shall satisfy the requirements in Article 43 of 
Decree No. 08/2015/ND -CP, which is amended in Point 10 Clause 19 Article 1 of Decree No. 
59/2018/ND -CP and must be consolidated/deconsolidated at the locations specified in Article 43  
of Decree No. 08/2015/ND -CP.  
In the cases where exports sent by post or by express mail have to undergo customs procedures 
at the checkpoint of import under a decision of the Prime Minister and are consolidated with 
transited goods, they shall be separat ed at a specific location for inspection of goods sent by post 
or express mail;  
b) Responsibility of the declarant:  
In addition to the responsibilities specified in Article 43 of Decree No. 08/2015/ND -CP, which is 
amended in Point 3 Clause 19 Article 1 of Decree No. 59/2018/ND -CP, the declarant shall:  
Prepare a separate independent transport declaration for imports, exports and transited goods; 
specify the type and route of transport on each declaration and write the its “Ghi chú 2” (“Note 2”);  
c) Responsib ilities of the Sub -department of Customs at the checkpoint:  
c.1) Inspection fulfillment of conditions for separating transited goods from imports prescribed in 
Clause 19 Article 1 of Decree No. 59/2018/ND -CP and Point a of this Clause to carry on 
appropria te procedures;  
c.2) Perform the tasks prescribed in Point d Clause 1 of this Article;  
d) Responsibilities of the Sub -department of Customs responsible for the 
consolidation/deconsolidation site:  
G/VAL/N/1/VNM/1 
- 579 -In addition to the responsibilities specified in Article 43 o f Decree No. 08/2015/ND -CP, which is 
amended in Clause 19 Article 1 of Decree No. 59/2018/ND -CP, the Sub -department of Customs 
responsible for the consolidation/deconsolidation site shall:  
d.1) Perform the tasks of the receiving customs authority specified  in Point dd Clause 1 of this 
Article when goods arrive at the consolidation/deconsolidation site;  
d.2) Perform the tasks of the dispatching customs authority specified in Point d Clause 1 of this 
Article when the goods have been consolidated.  
dd) Responsi bilities of the Sub -department of Customs at the checkpoint of export:  
dd.1) Perform the tasks prescribed in Point dd Clause 1 of this Article;  
dd.2) Inspect the independent transport declaration at “Ghi chú 2” to confirm two declarations on 
the e -customs system.”  
30. Article 51a, Article 51b and Article 51c shall be added as follows:  
 “Article 51a. Customs procedures applied to transshipped goods at seaports  
1. Customs procedures applied to goods transshipped between seaports, goods transshipped 
between wharfs in a same seaport.  
a) Required documents in a customs dossier:  
a.1) A completed declaration of transpiration (OLA) using form No. 07 in Appendix II issued 
herewith;  
a.2) A transshipped cargo manifest using the Form No. 09 Appendix II issued herewith ; 
a.3) A bill of lading or other equivalent transport documents as per the law: 1 photocopy.  
If all of goods are declared in the e -Manifest and the customs declarant receives the code in the 
item "Ghi chú 1” (Note 1), no photocopy of bill of lading is requ ired. 
b) Responsibilities of customs declarant: comply with Point c Clause 1 Article 51 of this Circular;  
c) Responsibilities of Sub -department of Customs from which the goods are transshipped 
(hereinafter referred to as dispatching Sub -department of Custo ms): comply with Point d Clause 1 
Article 51 of this Circular;  
d) Responsibilities of Sub -department of Customs to which the goods are transshipped 
(hereinafter referred to as receiving Sub -department of Customs): comply with Point dd Clause 1 
Article 51 o f this Circular.  
2. Customs procedures applied to goods transshipped from a foreign country to the 
transshipment area and then transshipped abroad from this area.  
a) Required documents in a customs dossier:  
a.1) A completed transshipped cargo manifest usin g the Form No. 08 Appendix II issued 
herewith;  
a.2) Bill of lading or other equivalent transport documents: 1 photocopy.  
If all of goods are declared in the e -Manifest and the customs declarant receives the code in the 
item "Ghi chú 1” (Note 1), no photoc opy of bill of lading is required.  
b) Responsibilities of the customs declarant and customs authority: comply with Clause 2 Article 
51 of this Circular. If the e -Manifest system breaks down leading declaration failure, Point b 
Clause 10 Article 50 of this Circular shall apply.  
Article 51b. Customs procedures applied to exports and imports being moved to another 
custom post outside the checkpoint area under independent transport  
G/VAL/N/1/VNM/1 
- 580 -Customs procedures applied to goods being moved to another custom post outside t he 
checkpoint area prescribed in Point c Clause 1 Article 50 of this Circular under independent 
transport, in specific:  
1. Required documents in a customs dossier:  
a) A completed declaration of transportation (OLA) using form No. 07 in Appendix II issued 
herewith;  
b) A bill of lading or other equivalent transport documents as per the law (except for exports): 1 
photocopy;  
If all of goods are declared in the e -Manifest and the customs declarant receives the code in the 
item "Ghi chú 1” (Note 1), no photocopy  of bill of lading is required.  
2. Responsibilities of customs declarant: comply with Point c Clause 1 Article 51 of this Circular;  
3. Responsibilities of dispatching Sub -department of Customs: comply with Point d Clause 1 
Article 51 of this Circular;  
4. Responsibilities of receiving Sub -department of Customs: comply with Point dd Clause 1 
Article 51 of this Circular.  
Article 51c. Customs procedures applied to exports and imports being moved to another 
custom post outside the checkpoint area by combined tra nsport  
1. Customs procedures for combined transport shall be applied to the goods prescribed Clause 2 
Article 50 of this Circular.  
2. Location, required documents and customs procedures applied to combined transport of goods 
shall be made concurrently with  customs procedures applied to export or import consignment 
under equivalent multimodal transport; a complete declaration of multimodal transport using Form 
No. 01 or 02 in Appendix II issued herewith is required.  
If the e -customs system does not support c ombined transport declaration, the customs declarant 
shall request that the goods shall be moved under customs supervision in the item “Phần ghi chú” 
(Note) in the customs declaration (with indication of time, routes, places from or to the goods are 
transported). The customs declarant shall present goods to the customs authority for sealing i n a 
case prescribed in Clause 3 Article 50 of this Circular, such goods shall be transferred to the Sub -
department of Customs to which the goods are transported for further actions.  
3. Regarding exports  
a) In case of exports that undergone physical verific ation at the Sub -department of Customs 
where the declaration is registered, subject to customs seal:  
a.1) Responsibilities of Sub -department of Customs from which the goods are transshipped:  
a.1.1) Affix security seals to goods; keep the transfer note of g oods being discharged, under the 
surveillance of system, updated.  
In case of bulk goods, cumbersome goods, oversize load goods that cannot be sealed, the 
customs authority shall specify their description, quantity, categories, symbol, origin (if any) or 
pictures of goods in the original condition, and then update them to the e -customs system or 
enclose a transfer note;  
a.1.2) Print 1 copy of transfer note from the e -customs system, bear signature and seal of the 
customs official, specify the acknowledgemen t date in the transfer note and give it together with 
the goods to the customs declarant for transport to the checkpoint of export;  
a.1.3) Monitor information about the consignment under customs supervision;  
a.1.4) Verify the good condition in a case where  the goods have not arrived at the checkpoint of 
export upon expiry of transport duration.  
G/VAL/N/1/VNM/1 
- 581 -a.2) Responsibilities of receiving Sub -department of Customs:  
a.2.1) Receive the transfer note and goods presented by the customs declarant;  
a.2.2) Check the custom s seal and compare with information about the dispatch of goods on the 
e-customs system, and the bear signature and seal of the customs official, specify the 
acknowledgement date in the transfer note, and return it to the customs declarant;  
a.2.3) Update i nformation about the arrival of goods on the e -customs system;  
a.2.4) Cooperate with the dispatching Sub -department of Customs in tracking down the goods if 
they do not arrive at the destination after the expected transport period.  
b) With regard to expor ts exempt from customs sealing: the customs declarant is responsible for 
transporting the goods to the checkpoint of export.  
4. Regarding imports  
a) With regard to imports being inspected outside the checkpoint area and goods that must be 
sealed by the cus toms:  
a.1) Responsibilities of the Sub -department of Customs where the customs declaration is 
registered:  
a.1.1) Update information on the e -customs system for the Sub -department of Customs where 
goods are stored to seal and transfer goods to the declarant  for transport to the inspection place;  
a.1.2) Receive goods transported by the declarant, check the customs seal and compare with the 
information about dispatch of goods on the e -customs system, and the bear signature and seal of 
the customs official, spe cify the acknowledgement date in 2 transfer notes, keep 1 transfer note 
and return the other to the customs declarant;  
a.1.3) Update information about the arrival of goods on the e -customs system;  
a.1.4) Monitor information about transported goods, coopera te with the Sub -department of 
Customs where the goods are stored in tracking down the goods if they do not arrive at the 
inspection place after the expected transport period.  
a.2) Responsibilities of Sub -department of Customs where the goods are stored:  
a.2.1) Seal the goods, update information about dispatch of goods on the e -customs system 
according to a request of Sub -department of Customs where the declaration is registered;  
a.2.2) Print 3 transfer notes from the e -customs system, bear signature and sea l of the customs 
official, and require the declarant to bear his/her signature and full name. The Sub -department of 
Customs shall keep 1 note and give 2 notes and the goods to the declarant for transport to the 
inspection place;  
a.2.3) Monitor information of the consignment udder customs supervision;  
a.2.4) Track down the goods if they do not arrive at the inspection place after the expected 
transport period.  
b) With regard to imports exempt from customs sealing: The declarant shall follow customs 
procedure s as prescribed and take goods through the CCA at the checkpoint after a permission is 
granted by the customs authority  
5. If the e -customs system breaks down as prescribed in Clause 2 Article 25 Decree No. 
08/2015/ND -CP, which is amended by Clause 12 Arti cle 1 of Decree No. 59/2018/ND -CP and 
thus declaration of transport of goods under customs supervision cannot be made via the e -
customs system.  
a) The declarant gives the customs declaration and presents the goods to the dispatching 
customs authority and t he receiving customs authority;  
G/VAL/N/1/VNM/1 
- 582 -b) The dispatching Sub -department of Customs shall check items on the customs declaration to 
make 3 transfer notes using the form No. 10/BBBG/GSQL Appendix V issued herewith, and then 
bear their certification thereon. Give 2  transfer notes to the declarant for transport together with 
the goods to the receiving Sub -department of Customs for further procedures as prescribed;  
c) The receiving Sub -department of Customs shall bear its certification on 2 transfer notes, return 
one note to the declarant, keep the other one and fax it to the dispatching Sub -department of 
Customs for being enclosed to the customs dossier.”  
31. Article 52 is amended as follows:  
 “Article 52. Customs supervision of imports at locations connected with the  e-customs 
system  
1. Supervision of goods transported in containers or bulk cargo entering, leaving or stored at a 
seaport  
a) Before goods are unloaded from the vehicle:  
a.1) The customs authority, according to the ship dossier on the e -customs system, sha ll send 
the list of goods to be unloaded at the port and list of containers to be scanned (if any) using form 
No. 01 (for goods in containers) or form No. 02 (for bulk cargo) or form No. 03 in Appendix X 
hereof to the e -customs system of the warehousing se rvice provider.  
The list of goods to be unloaded at the port must be provided at least 08 hours before the 
expected time of arrival of the ship. The list of containers to be scanned must be provided at least 
04 hours before the expected time of arrival of the ship;  
a.2) The warehousing service provider shall receive the lists sent through the e -customs system.  
b) During unloading  
b.1) Responsibilities of the warehousing service provider:  
b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual 
goods in terms of container numbers and carrier’s seal numbers or quantity, weight, volume of 
bulk cargo.  
In case the packages are not intact or the actual goods do not match information on the list or 
violations are suspected:  
b.1.1.1) Update the information on the e -customs system using form No. 18 (for goods in 
containers) or form No. 19 (for bulk cargo) in Appendix X hereof;  
b.1.1.2) Inform the Sub -department of Customs where the goods are stored of the suspected 
violations and move such goods in a separate area;  
b.1.1.3) Sign the record (if any);  
b.1.1.4) Receive from the e -customs system information about the unlisted goods that are 
unloaded at the port in reality.  
b.1.2) After the goods are unloaded, update the information abo ut dropped off goods using form 
No. 14 (for goods in containers) or form No. 15 (for bulk cargo). In case of change to information 
about dropped off goods (change of drop method or unit of measurement), update information on 
the e -customs system according to form No. 16, 17, 25 (for goods in containers) or form No. 26 
(for bulk cargo) or form No. 27 in Appendix X hereof;  
b.1.3) Regarding containers that have to be scanned:  
b.1.3.1) If the scanning site is located within a port, move the containers to the s canning site and 
move them back to the storage area in the port after they are scanned;  
b.1.3.2) If the scanning site is located outside the port, present them to the customs authority for 
sealing, sign the transfer note; move the containers to the scannin g site, update dispatch of the 
containers on the e -customs system. After the containers are scanned, move them back to the 
G/VAL/N/1/VNM/1 
- 583 -storage area in the port and update information about the dropped off container on the e -customs 
system according to form No. 14 in A ppendix X hereof.  
b.2) Responsibility of the customs authority:  
b.2.1) According to information on the e -customs system and other information relevant to the 
goods (if any), the Director of the Sub -department of Customs shall decide the method for 
supervi sing goods and vehicles during the unloading at the port;  
b.2.2) If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged 
container) or the comparison result does not match the actual goods (excess goods, unlisted 
goods) or  violations of law are suspected as informed by the warehousing service provider:  
b.2.2.1) A customs official shall inspect the status quo of goods packages. If violations are 
suspected, implement appropriate measures (customs sealing, camera surveillance)  and request 
the Sub -department of Customs where goods are stored to take actions;  
b.2.2.2) There is information about violations of law or the actual quantity of dropped off goods 
does not match that on the bill of lading or delivery note or the packages of goods are not intact 
(due to damaged containers), the responsible customs official shall issue a record, 01 copy of 
which will be kept by each party, or issue an offense record (if violations are found) and take 
appropriate actions;  
b.2.2.3) Regarding unlisted goods that are unloaded in reality, the Sub -department of Customs 
where the goods are stored shall inform the Sub -department of Customs where procedures for 
the inbound vehicle are carried out, which will request the declarant to submit additional  
information on the e -customs system and impose penalties (if violations are found).  
b.2.3) Receive and update information about the drop. In case of change to information about the 
drop (cancellation or change of drop method or unit of measurement), the responsible customs 
official shall update information on the e -customs system and send a notification to the 
warehousing service provider’s system;  
b.2.4) If the containers are scanned outside the port area, the responsible customs official shall 
seal the containers, issue and sign the transfer note, give 01 copy to the deliverer, receive 
feedbacks and impose penalties (if violations are found); update on the warehousing service 
provider’s system information about the containers eligible for release from th e CCA according to 
form No. 04 in Appendix X hereof.  
c) Change of goods status during storage at the port (preview of goods before customs 
declaration, sampling of goods or change of goods packages):  
c.1) Responsibilities of the declarant:  
c.1.1) In case o f preview of goods before declaration: follow instructions in Article 17 of this 
Circular;  
c.1.2) In case of preview of goods before declaration: follow instructions in Article 31 of this 
Circular;  
c.1.3) In case of change to goods packages (packaging or u npackaging at the port due to 
damaged containers or change of container, change of packages):  
Send a notice of change of packages (form No. 37 in Appendix X hereof) to the Sub -department 
of Customs where the goods are stored and the warehousing service pro vider for cooperation;  
c.1.4) Sign the record on goods preview, sampling or package change (if any).  
c.2) Responsibilities of the warehousing service provider:  
Cooperate and witness the event at the request of the customs authority or declarant; sign the 
record (if any) and perform the following tasks:  
c.2.1) For goods in containers:  
G/VAL/N/1/VNM/1 
- 584 -c.2.1.1) If the container seal is changed while goods are still contained therein: update on the e -
customs system the number of the carrier’s seal or customs seal according to form No. 24 in 
Appendix X hereof;  
c.2.1.2) If the entire shipment is moved to another container: change the status of the original 
container into empty container, update the new container number, the number of the carrier’s seal 
or customs seal on the e -customs system according to form No. 20 and form No. 14 in Appendix 
X hereof;  
c.2.1.3) If the entire shipment is removed from the container and placed at the port/depot as bulk 
cargo: change the status of the original container into empty container, change the status of the 
goods into bulk cargo on the e -customs system according to form No. 20 and form No. 15 in 
Appendix X hereof;  
c.2.1.4) If part of the shipment is moved to another container or placed at the port as bulk cargo: 
Follow instructions in c.2.1. 1 for the goods retained in the container: follow instructions in c.2.1.2 
for the goods moved to the new container (except changing the status of the original container); 
follow instructions in c.2.1.3 for bulk cargo (except changing the status of the orig inal container).  
c.2.2) For bulk cargo:  
c.2.2.1) If the entire shipment enters the CCA in containers: After goods are put in containers, 
update information about the goods, update the status of empty containers on the e -customs 
system according to form No.  22 and form No. 23 in Appendix X hereof;  
c.2.2.2) If the entire shipment enters the CCA in containers: After goods are put in containers, 
update information about the goods, update the status of empty containers on the e -customs 
system according to form N o. c.2.2.1 and form No. 15 in Appendix X hereof;  
c.3) Responsibility of the customs authority:  
c.3.1) The Director of the Sub -department of Customs shall decide the method for monitoring the 
changes in status of goods and appoint customs officials in charg e of monitoring on the basis of 
the declarants’ notices of change of goods packages and relevant information (if any);  
c.3.2) The monitoring customs official shall seal the goods (if required), issue and sign a record, 
01 copy of which will be kept by each  party;  
c.3.3) If the change of packages leads to change of the transport modal code on the declaration, 
the responsible customs official shall update the new code and new container number (if any) on 
the e -customs system and send a notification to the war ehousing service provider’s system;  
c.3.4) Receive and update information about change in goods status (if any) from the 
warehousing service provider’s system.  
d) When goods are removed from the port  
d.1) Responsibility of the customs authority:  
d.1.1) Sen d information about the goods eligible to be released from the CCA according to form 
No. 04 (for goods in containers) or form No. 05 (for bulk cargo) in Appendix X hereof to the 
warehousing service provider’s system.  
In case of change in status of the cust oms declaration (suspension, resumption, cancellation after 
customs clearance0 or change of the container eligible for release from the CCA (change or 
cancellation), the customs authority shall update information on the e -customs system according 
to form N o. 06 or form No. 07 in Appendix X hereof and send a notification to the warehousing 
service provider’s system.  
In the cases where the warehousing service provider sends a request for cancellation of eligibility 
of goods for release from the CCA and provid es explanation, the customs official shall consider 
whether to permit the cancellation through the e -customs system and send a notification to the 
warehousing service provider’s system;  
G/VAL/N/1/VNM/1 
- 585 -d.1.2) Receive and update information about the goods removed from the  CCA on the 
warehousing service provider’s system;  
d.1.3) Instruct the declarant to complete procedures for the shipment not eligible for release from 
the CCA upon notice from the warehousing service provider’s system;  
d.1.4) If the actual quantity or weig ht of bulk cargo does not match that on the customs 
declaration, instruct the declarant to make additional declaration in accordance with Article 20 of 
this Circular;  
d.1.5) If the quantity of packages of bulk cargo on the customs declaration does not matc h the 
actual quantity of goods being dropped off (due to damage of packages during material handling 
or storage which leads to a change in package quantity or unit of measurement), update on the e -
customs system the actual quantity on the basis of informat ion provided by the warehousing 
service provider and send a notification to the warehousing service provider’s system.  
d.2) Responsibilities of the declarant:  
Provide information (declaration number or goods reference number) of the shipment eligible for 
release from the CCA to the warehousing service provider;  
d.3) Responsibilities of the warehousing service provider:  
Compare information from the e -customs system with actual goods when they are removed from 
the port in terms of container numbers and carri er’s seal numbers or customs numbers (if any) 
thereon, quantity of packages, weight or volume of bulk cargo (according to delivery terms), and 
follow the instructions below:  
d.3.1) Allow goods to be released from the CCA if the comparison result is satisfa ctory (even if 
the actual weight of bulk cargo is smaller than that on the declaration);  
d.3.2) Refuse to release goods from the CCA if the comparison result is not satisfactory (the 
actual weight of bulk cargo is larger than that on the declaration eligi ble for release from the CCA) 
or information about eligibility of goods for release from the CCA is not received or a request for 
suspension of release of goods from the CCA is received; inform the declarant or contact the 
customs authority to complete pro cedures for the shipment;  
d.3.3) Within 15 minutes after the shipment is released from the CCA, update the information 
about the shipment on the e -customs system according to form No. 21 (for goods in containers) 
or form No. 22 (for bulk cargo) in Appendix  X hereof.  
2. Supervision of imported gas and liquid cargo that is pumped from the vehicle into a warehouse 
and vice versa  
a) Before the goods are pumped from the vehicle into the warehouse:  
a.1) Responsibilities of the declarant:  
Present the certificate o f quantity inspection certified by the inspector or an appointed conformity -
assessing organization; the sampling record or sampling document certified by the trader and a 
quality inspection authority (if the goods have to undergo quality inspection by the state), unless 
such documents have been submitted on the e -customs system;  
a.2) Responsibilities of the customs authority:  
a.2.1) According to the ship dossier submitted on the single -window system, submit information 
about the cargo to be pumped into the warehouse according to form No. 02 in Appendix X hereof 
to the warehousing service provider’s system at least 08 hours before the expected time of arrival 
of the ship;  
a.2.2) Inspect the documents presented by the declarant in accordance with Point a.1 of this 
Clause and follow the instructions below:  
G/VAL/N/1/VNM/1 
- 586 -a.2.2.1) If the documents are satisfactory, allow the cargo to be pumped into the warehouse 
(whether the warehouse is located inside or outside of the port);  
a.2.2.2) If the documents are not satisfactory, req uest the declarant to follow instructions in a.1 of 
this Clause.  
a.3) The warehousing service provider shall receive information about the cargo sent through the 
e-customs system.  
b) Supervision of pumping and storage of cargo:  
b.1) Responsibilities of th e warehousing service provider:  
b.1.1.1) Update the quantity of goods pumped into the warehouse on the e -customs system 
according to form No. 15 in Appendix X hereof;  
b.1.2) Sign the record in case violations are suspected or there is information about in correct 
cargo after pumping;  
b.1.3) Take legal responsibility for maintaining the status quo of goods until a notice of goods 
eligibility for release from the CCA is received from the e -customs system.  
b.2) Responsibilities of the customs authority:  
b.2.1)  According to information provided by the declarant and other sources (if any), the Director 
of the Sub -department of Customs shall decide the method for supervising goods and vehicles 
throughout the pumping process until customs clearance or conditional c ustoms clearance is 
granted;  
b.2.2) In case there is information about violations of law or the actual quantity of cargo being 
pumped into the warehouse does not match that on the bill of lading or delivery note, the 
responsible customs official shall issu e a record, 01 copy of which will be kept by each party, or 
issue an offense record (if violations are found) and take appropriate actions;  
b.2.3) Receive and update information about the quantity of cargo being pumped into the 
warehouse on the warehousin g service provider’s system.  
c) Supervise the discharge of cargo from the warehouse:  
c.1) Responsibilities of the declarant:  
Provide the number of the declaration of the shipment eligible for release from the CCA to the 
warehousing service provider;  
c.2) Responsibilities of the customs authority:  
c.2.1) Send information about the eligibility of cargo for release from the CCA according to form 
No. 05 in Appendix X hereof to the warehousing service provider’s system;  
c.2.2) Receive information about the disc harge of cargo from the warehousing service provider’s 
system.  
c.3) Responsibilities of the warehousing service provider:  
c.3.1) Receive information about eligibility of cargo for release from the CCA and discharge from 
the warehouse the exact amount speci fied in the customs declaration (even if the actual weight or 
volume is smaller than that on the declaration);  
c.3.2) In the cases where information about eligibility for release from the CCA is not received or 
release of cargo is suspended, the cargo must  not be discharged from the warehouse; in which 
case the declarant must be informed and requested to contact the customs authority for 
completion of necessary procedures;  
c.3.3) Update information about discharge of goods from the warehouse according to fo rm No. 22 
in Appendix X hereof and send a notification to the e -customs system.  
G/VAL/N/1/VNM/1 
- 587 -3. CFS management  
a) Before imports are moved into the CFS:  
a.1) Responsibilities of the consolidation service provider:  
The consolidation service provider who moves consolida ted goods of multiple owners under 
multiple bills of lading into the CFS for deconsolidation shall follow the instructions below:  
a.1.1) If the CFS is located within the port: move the goods to the CFS for deconsolidation as 
prescribed;  
a.1.2) If the CFS i s located outside the port: follow the customs procedures specified in Clause 2 
Article 51b of this Circular;  
a.1.3) Maintain the status quo of goods during transport of containers from the port depot or 
checkpoint of import to the CFS.  
a.2) The CFS operat or shall send the list of containers entering the CFS for consolidation (specify 
the ship name, expected arrival date, numbers of the primary and secondary bills, container 
numbers, carrier’s seal numbers, importers’ names, goods names, quantity of package s) to the 
Sub-department of Customs responsible for the CFS through the e -customs system if the CFS is 
located within the port;  
a.3) Responsibilities of the Sub -department of Customs at the border checkpoint or port of 
discharge:  
a.3.1) If the CFS is locat ed within the port: according to information in the ship dossier submitted 
to the national single -window system, the list of containers entering the CFS and relevant 
information (if any), the Director of the Sub -department of Customs responsible for the CF S shall 
decide the method for supervising the goods entering the CFS;  
a.3.2) If the CFS is located outside the port: follow the customs procedures specified in Clause 3 
Article 51b of this Circular;  
a.3.3) After the shipment is cleared for dispatch, the e -customs system will send a notification of 
goods to be unloaded at the CFS (form No. 08 in Appendix X hereof) to the CFS operator’s 
system.  
b) When imports enter the CFS:  
b.1) Responsibilities of the CFS operator:  
b.1.1) Inspect the containers; compare the  list of containers and the actual containers in terms of 
container numbers and carrier’s seal numbers thereon.  
In case the containers are not intact, the comparison result is not satisfactory or violations are 
suspected:  
b.1.1.1) Update information accord ing to form No. 18 in Appendix X and send a notification to the 
e-customs system;  
b.1.1.2) Inform the Sub -department of Customs where the goods are stored of the suspected 
violations and move such goods in a separate area;  
b.1.1.3) Sign the record (if any) .  
b.1.2) After the containers are unloaded at the CFS, update the information on the e -customs 
system according to form No. 14 or form No. 16 in Appendix X hereof;  
b.2) Responsibility of the Sub -department of Customs responsible for the CFS:  
b.2.1) If the  CFS is located outside the port:  
Carry on the procedures specified in Clause 4 Article 51b of this Circular;  
G/VAL/N/1/VNM/1 
- 588 -b.2.2) In case there is information about violations of law or the actual quantity of goods does not 
match that on the bill of lading or delivery note or the packages of goods are not intact (due to 
damaged containers), the responsible customs official shall issue a record, 01 copy of which will 
be kept by each party, or issue an offense record (if violations are found) and take appropriate 
actions;   
b.2.3) Receive information about the containers moved into the CFS from the CFS operator’s 
system.  
c) While imports are being stored in the CFS:  
c.1) Responsibilities of the CFS operator:  
c.1.1) If the goods are unloaded, change the status of the contain ers into empty, change the 
status of unloaded goods into bulk cargo according to form No. 20 and form No. 15 in Appendix X 
hereof and send a notification to the e -customs system.  
In case of change to information about unloaded goods (change of unloading me thod or unit of 
measurement), update information on the e -customs system according to form No. 16, 17, 25 (for 
bulk cargo) or form No. 27 in Appendix X hereof and send a notification to the e -customs system;  
c.1.2) In case the packages are not intact or th e comparison result is not satisfactory or violations 
are suspected:  
c.1.2.1) Update information according to form No. 19 (bulk cargo) in Appendix X hereof and send 
a notification to the e -customs system;  
c.1.2.2) Inform the Sub -department of Customs where  the goods are stored of the suspected 
violations and move such goods in a separate area;  
c.1.2.3) Sign the record (if any).  
c.1.3) Maintain the status quo of goods and the seals (if any) while the goods are being stored in 
the CFS; sign on the CFS seals w ith the customs authority (if any).  
c.2) Responsibility of the Sub -department of Customs responsible for the CFS:  
c.2.1) According to information provided by the declarant and other sources (if any), the Director 
of the Sub -department of Customs shall dec ide the method for supervising goods in the CFS;  
c.2.2) If the status quo of goods is not maintained or violations of law are suspected as informed 
by the CFS operator, a customs official shall inspect the goods;  
c.2.3) If violations are found or the actua l quantity of unloaded goods does not match that on the 
bill of lading or delivery note or the packages of goods are not intact (damaged), the customs 
official shall issue a record, 01 copy of which will be kept by each party, or issue an offense 
record (i f violations are found) and take appropriate actions;  
c.2.4) Receive and update information about goods entering the CFS. In case of change to 
information about goods entering the CFS (cancellation or change of drop -off method or 
measurement unit of bulk cargo), at the request of the CFS operator (explanation required), the 
responsible customs official shall update information on the e -customs system and send a 
notification to the CFS operator’s system;  
d) When imports are removed from the CFS:  
The declara nt, the CFS operator and the customs authority shall follow the instructions specified 
in Point d Clause 1 Article 52 of this Circular.  
4. Supervision of movement of goods in bonded warehouses before they are imported or re -
exported  
a) Before goods are mov ed into the bonded warehouse:  
a.1) Responsibilities of the declarant:  
G/VAL/N/1/VNM/1 
- 589 -a.1.1) Follow customs procedures applied goods entering the bonded warehouse from abroad 
specified in Clause 1 Article 91 of this Circular;  
a.1.2) Maintain the status quo of goods during  their transport from the port depot or checkpoint of 
import to the bonded warehouse.  
a.2) Responsibilities of the Sub -department of Customs at the border checkpoint or port of 
discharge:  
a.2.1) Carry on the procedures specified in Point a. 2 Clause 4 Arti cle 51c of this Circular;  
a.2.2) After information on the delivery note has been updated, the e -customs system will send a 
notification of goods to be unloaded at the bonded warehouse (form No. 08 in Appendix X hereof) 
to the bonded warehousing service pro vider’s system.  
b) When goods are moved into the bonded warehouse:  
b.1) The declarant shall inform the bonded warehousing service provider of the number of the 
customs declaration of the shipment;  
b.2) Responsibilities of the bonded warehousing service pr ovider:  
b.2.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual 
goods (form No. 08 in Appendix X hereof) in terms of container numbers, carrier’s seal numbers, 
customs seal numbers (if any) or quantity, weight, volume  of bulk cargo (according to delivery 
terms).  
In case the packages are not intact or the actual goods do not match information on the list or 
violations are suspected:  
b.2.1.1) Update the information on the e -customs system according to form No. 18 (for go ods in 
containers) or form No. 19 (for bulk cargo) in Appendix X hereof;  
b.2.1.2) Inform the Sub -department of Customs responsible for the bonded warehouse and move 
such goods in a separate area;  
b.2.1.3) Sign the record (if any).  
b.2.2) After goods are un loaded at the bonded warehouse, update the information on the e -
customs system according to form No. 14 (for goods in containers) or form No. 15 (for bulk cargo) 
in Appendix X hereof.  
In case of change to information about unloaded goods (change of unloadi ng method or unit of 
measurement), update information on the e -customs system according to form No. 16, 17, 25 (for 
goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof.  
b.3) Responsibilities of the Sub -department of Cus toms responsible for the bonded warehouse:  
b.3.1) If the status quo of goods is not maintained or violations of law are suspected as informed 
by the bonded warehousing service provider, a customs official shall inspect the goods;  
b.3.2) If violations are f ound or the actual quantity of unloaded goods does not match that on the 
bill of lading or delivery note or the packages of goods are not intact (damaged containers), the 
customs official shall issue a record, 01 copy of which will be kept by each party, o r issue an 
offense record (if violations are found) and take appropriate actions;  
b.3.3) Receive and update information about goods entering the bonded warehouse.  
c) In case of change in status of goods during storage at the bonded warehouse (preview of 
goods before customs declaration, sampling of goods or change of goods packages): the 
declarant, bonded warehousing service provider and customs authority shall follow instructions in 
Point c Clause 1 Article 52 of this Circular;  
d) When goods are removed from the bonded warehouse for import into the domestic market or a 
free trade zone or for export:  
G/VAL/N/1/VNM/1 
- 590 -d.1) When the goods are removed from the bonded warehouse for import into the domestic 
market or a free trade zone: The declarant, the CFS operator and the cu stoms authority shall 
follow the instructions specified in Point d Clause 1 Article 52 of this Circular;  
d.2) When the goods are removed from the bonded warehouse for export: The declarant, the 
CFS operator and the customs authority shall follow the instru ctions specified in Point c Clause 5 
Article 52a of this Circular.  
5. Supervision of movement of imports at the concentrated goods inspection site (hereinafter 
referred to as “inspection site”)  
a) When imports are moved into the concentrated goods inspecti on site:  
a.1) The declarant or the carrier shall inform the inspection site operator of the number of the 
customs declaration (if any) or reference number of the shipment;  
a.2) Responsibilities of the inspection site operator:  
a.2.1) Inspect the packages of goods; compare the list of goods to be unloaded at the inspection 
site with the actual goods in terms of container numbers and carrier’s seal numbers or quantity, 
weight, volume of bulk cargo (according to delivery terms).  
In case the packages are not intact or the actual goods do not match information on the list or 
violations are suspected:  
a.2.1.1) Inform the Sub -department of Customs where the goods are stored of the suspected 
violations and move such goods in a separate area;  
a.2.1.2) Sign the reco rd (if any);  
a.2.2) After the goods are unloaded, update the information according to form No. 14 (for goods 
in containers) or form No. 15 (for bulk cargo) in Appendix X hereof.  
In case of change to information about unloaded goods (change of unloading met hod or unit of 
measurement), update information on the e -customs system according to form No. 16, 17, 25 (for 
goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;  
a.3) Responsibilities of the Sub -department of Customs responsible for inspection site:  
a.3.1) According to information on the e -customs system and other information (if any), the 
Director of the Sub -department of Customs shall decide the method for supervising goods and 
vehicles during the unloading at the in spection site.  
If the status quo of goods is not maintained (lost or broken seal or the carrier, damaged 
container) or the comparison result does not match the actual goods (excess goods, goods not 
listed by the carrier) or violations are suspected as info rmed by the inspection site operator, the 
responsible customs official shall perform the following tasks:  
a.3.1.1) Inspect the packages of goods; carry out inspection or supervision if violations are 
suspected and take appropriate actions;  
a.3.1.2) If viol ations are found or the actual quantity of unloaded goods does not match that on 
the bill of lading or delivery note or the packages of goods are not intact (damaged containers), 
the customs official shall issue a record, 01 copy of which will be kept by e ach party, or issue an 
offense record (if violations are found) and take appropriate actions;  
a.3.2) Receive and revise information about the unloaded goods. In case of change to information 
about unloaded goods (cancellation or change of unloading method  or unit of measurement), the 
customs official shall update information on the e -customs system and send a notification to the 
inspection site operator’s system;  
b) In case of change in status of goods during storage at the inspection site (preview of good s 
before customs declaration, sampling of goods or change of goods packages): The declarant, 
G/VAL/N/1/VNM/1 
- 591 -inspection site operator and customs authority shall follow instructions in Point c Clause 1 Article 
52 of this Circular;  
c) When goods are removed from the inspec tion site, the declarant, inspection site operator and 
customs authority shall follow the instructions specified in Point d Clause 1 Article 52 of this 
Circular.  
6. Supervision of movement of imports at ICDs  
a) Before imports are moved into the ICD:  
a.1) T he declarant or the carrier shall follow the customs procedures specified in Clause 2 Article 
51b or Article 51c of this Circular;  
a.2) Responsibilities of the Sub -department of Customs at the checkpoint of import or port of 
discharge:  
a.2.1) Carry on the procedures specified in Clause 3 Article 51b o Point a.2 Clause 4 Article 51c 
of this Circular;  
a.2.2) After the shipment is approved or information on the delivery note has been updated, the e -
customs system will send a notification of goods to be unloade d at the ICD (form No. 08 in 
Appendix X hereof) to the ICD operator’s system.  
b) When the imports enter the ICD:  
b.1) Responsibilities of the ICD operator:  
b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded at the ICD with 
the actual goods in terms of container numbers and carrier’s seal numbers or quantity, weight, 
volume of bulk cargo (according to delivery terms).  
In case the packages are not intact or the actual goods do not match information on the list or 
violations are su spected:  
b.1.1.1) Update the information on the e -customs system according to form No. 18 (for goods in 
containers) or form No. 19 (for bulk cargo) in Appendix X hereof;  
b.1.1.2) Inform the Sub -department of Customs where the goods are stored of the suspec ted 
violations and move such goods in a separate area;  
b.1.1.3) Sign the record (if any);  
b.1.1.4) Receive from the e -customs system information about the unlisted goods that are 
unloaded at the ICD in reality.  
b.1.2) After the goods are unloaded, update t he information according to form No. 14 (for goods 
in containers) or form No. 15 (for bulk cargo) in Appendix X hereof.  
In case of change to information about unloaded goods (change of unloading method or unit of 
measurement), update information on the e -customs system according to form No. 16, 17, 25 (for 
goods in containers) or form No. 26 (for bulk cargo) or form No. 27 in Appendix X hereof;  
b.2) Responsibilities of the Sub -department of Customs responsible for the ICD:  
b.2.1) According to information on  the e -customs system and other information (if any), the 
Director of the Sub -department of Customs shall decide the method for supervising goods and 
vehicles during the unloading at the ICD;  
b.2.2) If the status quo of goods is not maintained (lost or bro ken seal or the carrier, damaged 
container) or the comparison result does not match the actual goods (excess goods, unlisted 
goods) or violations of law are suspected as informed by the ICD operator:  
b.2.2.1) A customs official shall inspect the status quo  of goods packages. Carry out inspection or 
supervision if violations are suspected and take appropriate actions;  
G/VAL/N/1/VNM/1 
- 592 -b.2.2.2) In case there is information about violations of law or the actual quantity of cargo being 
pumped into the warehouse does not match t hat on the bill of lading or delivery note, the 
responsible customs official shall issue a record, 01 copy of which will be kept by each party, or 
issue an offense record (if violations are found) and take appropriate actions;  
b.2.2.3) Regarding unlisted goods that unloaded at the ICD in reality, the Sub -department of 
Customs where the goods are stored shall inform the Sub -department of Customs where 
procedures for the inbound vehicle are carried out, which will request the declarant to submit 
additional i nformation on the e -customs system and impose penalties (if violations are found). 
Additional information will be sent to the ICD operator’s system;  
b.2.3) Receive and update information about the unloaded goods. In case of change to 
information about unlo aded goods (cancellation or change of unloading method or unit of 
measurement), the customs official shall update information on the e -customs system and send a 
notification to the ICD operator’s system;  
c) Change of goods during storage at the ICD (previe w of goods before customs declaration, 
sampling of goods or change of goods packages):  
The declarant, the ICD operator and the customs authority shall follow the instructions specified 
in Point c Clause 1 Article 52 of this Circular;  
d) When goods are remo ved from the ICD:  
The declarant, ICD operator and customs authority shall follow the instructions specified in Point 
d Clause 1 Article 52 of this Circular.  
7. Supervision of movement of imports at airport terminals  
a) Before imports are moved into the air port terminal:  
a.1) Before the airplane lands, the customs authority, according to the airplane dossier on the e -
customs system, shall send the list of goods to be unloaded and list of goods to be scanned (if 
any) according to form No. 09 and form No. 10 i n Appendix X hereof to the e -customs system of 
the airport terminal operator;  
a.2) The airport terminal operator shall receive the lists and reference numbers of imports (if any) 
sent through the e -customs system;  
b) While the imports are being unloaded a t the airport terminal:  
b.1) Responsibilities of the airport terminal operator:  
b.1.1) Inspect the packages of goods; compare the list of goods to be unloaded with the actual 
goods.  
After goods are unloaded, update the information on the e -customs system a ccording to form No. 
29, form No. 30 (revision form) and form No. 31 (cancellation form) in Appendix X hereof.  
The number of the bill of lading must be promptly sent to the e -customs system as soon as it is 
provided by the airline;  
b.1.2) If the actual qua ntity or weight of goods does not match that on the list submitted to the e -
customs system, inform the customs authority of the location of the storage area and surveillance 
cameras in the terminal; update on the e -customs system information about the good s in 
accordance with b.1.1 of this Clause according to form No. 31 in Appendix X hereof.  
Inform the customs authority if the goods labels are not intact or packages are damaged in a 
manner that lead to change in weight; mote the goods to an area where surv eillance cameras are 
available; issue and sign a record, 01 copy of which shall be given to the customs official; update 
information on the e -customs system according to form No. 31 in Appendix X.  
G/VAL/N/1/VNM/1 
- 593 -Move goods that have to be scanned as requested by the cust oms authority to the scanning site 
and move them back after they are scanned; store the goods in a separate area where 
surveillance cameras are available in case violations are suspected.  
b.2) Responsibilities of the customs authority:  
b.2.1) According to information on the e -customs system and other information (if any), the 
Director of the Sub -department of Customs shall decide the method for supervising goods and 
vehicles during the unloading at the airport;  
b.2.2) Receive and update information about th e goods entering the airport terminal; appoint a 
customs official to verify and approve cancellation of information about goods entering the airport 
terminal (if any) on the e -customs system;  
b.2.3) If violations are suspected during scanning, the scannin g official shall seal the goods and 
request the airport terminal operator to move the goods to a separate area where surveillance 
cameras are available; update scanning information on the e -customs system even if violations 
are not found;  
b.2.4) Upon recei pt of information about damaged packages or loss of goods labels provided by 
the airport terminal operator, the responsible customs official shall cooperate with the airport 
terminal operator in issuing a record, keep 01 copy, scan the shipment and seal it  after it is 
scanned; follow instructions in b.2.3 if violations are found;  
b.2.5) Regarding unlisted goods that unloaded at the airport terminal in reality, the customs 
authority shall request the airline to make additional declaration on the e -customs sy stem and 
impose penalties (if violations are found).  
c) While the goods are being stored in the airport terminal:  
c.1) In case of change in status of goods (damaged packages, relabeling due to loss of labels):  
c.1.1) Responsibilities of the airport termina l operator:  
c.1.1.1) Cooperate with the customs authority in issuing a record and give 01 copy to the customs 
authority;  
c.1.1.2) Update information on the e -customs system according to form No. 31 in Appendix X 
hereof;  
c.1.1.3) Follow instructions in b.1. 2 when scanning of goods is requested by the customs 
authority.  
c.1.2) The customs official shall sign the record and retain 01 copy; request the airport terminal 
operator to have the goods scanned if violations are suspected and follow instructions in b.2 .3 of 
this Clause.  
c.2) Labeling in case of split bills of lading;  
c.2.1) Responsibilities of the airport terminal operator:  
c.2.1.1) Inform the customs authority of the relabeling of the shipment under the split bills of 
lading;  
c.2.1.2) Relabel the shipm ent under supervision of a customs official;  
c.2.1.3) Update information about the shipment status on the e -customs system according to form 
No. 31 in Appendix X hereof.  
c.2.2) The customs official shall supervise the relabeling of the shipment under the s plit bills of 
lading.  
c.3) Previewing or sampling goods before carrying on customs procedures:  
c.3.1) In case of preview of goods before declaration: follow instructions in Article 17 of this 
Circular;  
G/VAL/N/1/VNM/1 
- 594 -c.3.2) In case of sampling: follow instructions in Art icle 31 of this Circular.  
d) When the goods are removed from the airport terminal:  
d.1) Responsibilities of the declarant:  
d.1.1) If customs procedures are completed at the airport: provide information about the goods 
(declaration number or reference numb er of goods) for the airport terminal operator;  
d.1.2) If the goods are moved to another custom post outside the checkpoint area customs as 
prescribed in Point c Clause 1 Article 50 of this Circular: provide information about the goods 
(number of the indep endent transport declaration or reference number of goods) for the airport 
terminal operator;  
d.1.3) If the goods are removed from the airport terminal under a written decision issued by a 
competent authority (police, court, etc.): provide information abou t the documents certified by the 
customs authority for the airport terminal operator.  
d.2) Responsibilities of the airport terminal operator:  
d.2.1) Compare information on the e -customs system, information provided by the declarant and 
the actual goods;  
d.2.1.1) Only allow goods to be removed from the airport terminal if the conditions for release 
from the CCA are fully satisfied;  
d.2.1.2) Refuse to release the goods from the airport terminal before their eligibility for release 
from the CCA is confirmed on  the e -customs system; Refuse to release goods if the actual 
quantity of goods does not mat the quantity of goods eligible for release from the CCA or the 
goods suspended from being released from the CCA as notified by the e -customs system; 
request the dec larant to contact the customs authority.  
d.2.2) Within 01 hour after the goods are removed from the airport terminal, update information 
according to form No. 32 in Appendix X hereof and send a notification to the e -customs system.  
d.3) Responsibilities of  the customs authority:  
d.3.1) Send information about the goods eligible for release from the CCA or suspended from 
release from the CCA according to form No. 11 or form No. 12 and send a notification to the 
airport terminal operator’s system;  
d.3.2) Seal the goods if customs sealing is required;  
d.3.3) Upon receipt information about violations, the Director of the Sub -department of Customs 
shall send a notification of suspended release from the CCA to the airport terminal operator’s 
system; carry out physi cal inspection of goods and update the inspection result on the e -customs 
system;  
d.3.4) Instruct the declarant to complete procedures for the shipment not eligible for or suspended 
from release from the CCA;  
d.3.5) Receive information about the removal o f goods from the airport terminal from the 
operator’s system.  
8. Carry out supervision of movement of imports at off -airport cargo terminals.  
a) When goods are moved into the off -airport cargo terminal: follow instructions in Article 51b of 
this Circular;  
b) While goods are being stored in the off -airport cargo terminal: follow instructions in Point c 
Clause 7 Article 52 of this Circular;  
c) When goods are removed from the off -airport cargo terminal: follow instructions in Point d 
Clause 7 Article 52 of thi s Circular.  
G/VAL/N/1/VNM/1 
- 595 -32. Article 52a, Article 52b, Article 52c, Article 52d and Article 52dd shall be added as 
follows:  
 “Article 52a. Customs supervision of exports entering, being stored, leaving ports, 
warehouses, storage yards which are connected to the e -customs system  
1. Supervision of exports entering, being stored, leaving the container freight station (CFS)  
a) Before bringing exports to the CFS:  
a.1) Responsibilities of customs declarant: Register customs declaration and follow customs 
procedures applied to exports as prescribed;  
a.2) Responsibilities of customs authority: With regard to exports that are granted customs 
clearance or conditional customs clearance, the e -customs system will transmit information about 
the list of exports entering CFS for cons olidation according to the items in the Form No. 08 
Appendix X issued herewith to the e -customs system of CFS operator.  
b) When bringing exports to the CFS:  
b.1) Responsibilities of customs declarant:  
b.1.1) Bring goods to the CFS for consolidated with oth ers of different goods owners into a same 
container;  
b.1.2) Provide information about the customs declaration number and unique consignee 
reference number of the exported consignment for the CFS operator.  
b.2) Responsibilities of CFS operator:  
b.2.1) Check  packages of goods; check if the goods expected to enter CFS and those actually 
entering CFS are matched in terms of quantity and weight aspects (if any).  
If the packaging is not in the original condition and the comparison result shows that 
discrepancies  exist or the goods show signs of violations against the law, the following actions 
shall be taken:  
b.2.1.1) Update the discrepancies in the equivalent item prescribed in Form No. 19 (bulk good) 
Appendix X issued herewith and send them to the e -customs sys tem; 
b.2.1.2) Promptly notify the Sub -department of Customs where the goods are stored of the goods 
showing signs of violations and then store them in a separate area;  
b.2.1.3) Have related parties sign a report certifying the goods showing signs of viola tion or 
discrepancies (if any);  
b.2.2) After completing the entry of the goods into CFS, the information of such entry shall be 
updated using the Form No. 15 (bulk good) Appendix X issued herewith. If any changes arise 
related to the entry of the goods int o CFS (modification, cancellation, or change of off -loading 
method or unit applied to bulk good), they shall be updated using the forms No. 15, No. 16, No. 
26 (bulk good) or form No. 27 Appendix X issued herewith, and then be sent to the e -customs 
system;  
b.2.3) Update information about empty containers and goods entering CFS or information about 
modifications or cancellation (if any) of goods entering CFS for consolidation purpose using the 
Forms No. 15, No. 16, No. 17 Appendix X issued herewith, and then  send them to the e -customs 
system.  
b.3) Responsibilities of customs authority in charge of CFS:  
Receive information about empty containers, goods entering CFS and modification or 
cancellation (if any) from the e -customs system of the CFS operator and appr ove information 
about the cancellation of goods entering CFS (if any).  
c) During consolidation and storage of exports in CFS:  
G/VAL/N/1/VNM/1 
- 596 -c.1) Responsibilities of a CFS operator:  
c.1.1) Upon completion of consolidation of goods into containers, update information abou t bulk 
goods eligible for release from the CCA which are consolidated into containers and about 
condition of empty containers becoming containers loaded with goods, seal numbers, number of 
packages, total weight of goods in containers (if any) using the Fo rm No. 22 and No. 23 Appendix 
X issued herewith and send them to the e -customs system;  
c.1.2) Preserve the original condition of containers loaded with goods when they are stored at the 
CFS.  
c.2) Responsibilities of customs authority in charge of CFS: Rece ive information about bulk goods 
eligible for release from the CCA that are consolidated into containers and information about 
containers containing export consignments from the e -customs system of CFS operator.  
d) When exports leaving the CFS:  
d.1) Respon sibilities of a CFS operator:  
Comply with customs procedures applied to goods transported as prescribed in Clause 3 Article 
51b of this Circular if the CFS is located outside the port.  
d.2) Responsibilities of CFS operator:  
d.2.1) If the goods are consolid ated at a CFS inside the port: Give a list of containers for which 
the consolidation is completed (specifying: number of customs declaration, containers’ numbers, 
seals’ numbers of carrier, exporter’s name, description of goods, number of packages) to the 
Sub-department of Customs in charge of CFS via the e -customs system;  
d.2.2) Update information about containers left the CFS using form No. 21 Appendix X issued 
herewith and send them to the e -customs system.  
d.3) Responsibilities of customs authority:  
d.3.1) If the goods are consolidated at a CFS inside the port: Give information of goods eligible 
for release from the CCA using form No. 4 (container goods) in Appendix X issued herewith to the 
e-customs system of CFS operator;  
d.3.2) If the goods are consol idated at a CFS outside the port: comply with procedures applied to 
consignments transported as prescribed in Clause 3 Article 51b of this Circular;  
d.3.3) Receive information about containers left CFS from the e -customs system of CFS operator.  
2. Monitor the process that goods enter CFS from free trade zone or inland, being stored and 
then left CFS for being exported abroad or imported to inland.  
a) Before bringing exports to the CFS:  
a.1) Responsibilities of customs declarant: Register customs declaration  and follow customs 
procedures applied to exports as prescribed;  
a.2) Responsibilities of customs authority: With regard to exports that are granted customs 
clearance or conditional customs clearance, the e -customs system will transmit information about 
the list of exports about to enter a bonded warehouse according to the items in the Form No. 08 
Appendix X issued herewith to the e -customs system of bonded warehouse service provider.  
b) Before bringing exports to the bonded warehouse:  
b.1) Responsibilities  of customs declarant: Provide unique consignee reference number and 
customs declaration number of the consignment entering the bonded warehouse;  
b.2) Responsibilities of bonded warehouse service provider:  
b.2.1) Receive information about customs declarati on number and unique consignee reference 
number of the consignment entering the bonded warehouse from the declarant;  
G/VAL/N/1/VNM/1 
- 597 -b.2.2) Check packages of goods; check if the goods expected to enter bonded house and those 
actually entering bonded warehouse are matched in terms of containers’ numbers, seal number 
of carrier or quantity, weight, volume of bulk goods (subject to delivery terms and conditions) and 
take the following actions:  
b.2.2.1) If the packaging is not in the original condition and the comparison resul t shows that 
discrepancies exist or the goods show signs of violations against the law, the Sub -department of 
Customs where the goods are stored must be notified of the goods showing signs of violations 
against the law and then store them in a separate are a;  
b.2.2.2) Have related parties sign a report certifying the goods showing signs of violation or 
discrepancies (if any);  
b.2.2.3) If the information is matched, update information about entry of goods into the bonded 
warehouse, information about modifica tion and cancellation (if any) according to the items 
prescribed in Form No. 14 (container goods) or Form No. 15 (bulk goods) and Form No. 16 or 17 
(if any) and update information about goods released from the CCA in the e -customs system 
according to items  prescribed in Form No. 21 (container goods) or Form No. 22 (bulk goods) in 
Appendix X issued herewith and send them to the e -customs system.  
b.3) Responsibilities of customs authority:  
b.3.1) Receive information about goods entering bonded warehouse and m odification or 
cancellation (if any) from the e -customs system of the bonded warehouse service provider and 
approve information about the cancellation of goods entering bonded warehouse (if any);  
b.3.2) After inspection and verification, if the goods show signs of violations or discrepancies exist 
between the quantity of goods actually off -loaded and quantity of those stated in the bill of lading 
or delivery document, or the packages of goods has been not in the original condition (due to torn 
or broken con tainer(s)), the supervising customs official shall make a report and have related 
parties sign in the report; and then give each party 1 copy or make a report on administrative 
violations (if any) and take further actions as prescribed;  
c) While the goods are stored at bonded warehouse: The customs declarant, bonded warehouse 
service provider and customs authority shall comply with Point b.1 Clause 5 hereof;  
d) When the goods leave the bonded warehouse for being exported abroad:  
d.1) If the goods are discha rged from a bonded warehouse for being exported abroad: The 
customs declarant, the bonded warehouse service provider and the customs authority shall 
comply with Point c Clause 5 Article 52a hereof;  
d.2) If the goods are discharged from a bonded warehouse f or being imported to inland or 
imported to free trade zone: The customs declarant, bonded warehouse service provider and 
customs authority shall comply with Point d Clause 1 Article 52 hereof.  
3. Monitor the process that the exports enter, are stored and l eave a centralized place for 
inspection (hereinafter referred to as site)  
a) When bringing the goods to the site: The declarant, the site service provider and customs 
authority shall comply with Point b Clause 5 of this Article;  
b) While the goods are sto red at the site: The customs declarant, the site service provider and the 
customs authority shall comply with Point d Clause 5 hereof;  
c) When discharging the goods from the site to a checkpoint of export:  
c.1) Responsibilities of carrier: With regard to a  consignment under independent transport, 
comply with customs procedure applied to the goods prescribed in Clause 3 Article 51b and 
comply with Point c.1 Clause 5 Article 52a of this Circular;  
c.2) Responsibilities of customs authority:  
G/VAL/N/1/VNM/1 
- 598 -c.2.1) Comply with customs procedures applied to goods transported as prescribed in Article 51b 
of this Circular;  
c.2.2) Comply with Point c.2 Clause 5 Article 52a of this Circular.  
c.3) Responsibilities of a site service provider:  
c.3.1) Comply with Point c.3 Clause 5 Artic le 52a of this Circular;  
c.3.2) Comply with customs procedures applied to goods transported as prescribed in Article 51b 
of this Circular.  
4. Monitor the process that goods enter, are stored and leave a customs procedure area at an 
inland container depot ( hereinafter referred to as ICD).  
a) When bringing the goods into the ICD: The declarant, the ICD service provider and customs 
authority shall comply with Point a Clause 5 of this Article;  
b) While the goods are stored at the ICD: The customs declarant, the  ICD service provider and 
the customs authority shall comply with Point b Clause 5 hereof;  
c) When discharging the goods from the ICD to a checkpoint of export:  
c.1) Responsibilities of customs declarant: With regard to a consignment under combined 
transpo rt, comply with customs procedure applied to the goods prescribed in Clause 3 Article 51b 
and comply with Point c.1 Clause 5 Article 52a of this Circular;  
c.2) Responsibilities of customs authority:  
c.2.1) Comply with customs procedures applied to goods tr ansported as prescribed in Article 51b 
of this Circular;  
c.2.2) Comply with Point c.2 Clause 5 Article 52a of this Circular.  
c.3) Responsibilities of ICD service provider:  
c.3.1) With regard to a consignment under independent transport, comply with customs  
procedures applied to goods transported as prescribed in Article 51b of this Circular;  
c.3.2) Comply with Point c.3 Clause 5 Article 52a of this Circular.  
5. Monitor the process that exported container goods or bulk goods that enter or leave a seaport 
checkpoint  
a) When bringing the goods into the seaport:  
a.1) Responsibilities of customs declarant: Provide information about the customs declaration 
number and unique consignee reference number of the exported consignment for the 
warehousing service provider : 
a.2) Responsibilities of a warehousing service provider:  
a.2.1) Receive information about customs declaration number or unique consignee reference 
number of a consignment to be exported or entered the port by the declarant; receive information 
about a li st of containers that are screened (if any) from the e -customs system;  
a.2.2) Update information about goods entering the port or information about modifications or 
cancellation (if any) using the Forms No. 14 (container goods) or form No. 15 (bulk goods),  and 
form No. 16 or No. 17 (if any) in Appendix X issued herewith, and then send them to the e -
customs system.  
a.3) Responsibilities of customs authority:  
a.3.1) Receive information about goods entering the port and modification or cancellation (if any) 
from the e -customs system of the warehousing service provider and approve information about 
the cancellation of goods entering the port (if any).  
G/VAL/N/1/VNM/1 
- 599 -a.3.2) Update information about a list of containers that are screened (if any) using Form No. 03 
of Appendix X issued herewith to the e -customs system of the warehousing service provider.  
b) While the goods are stored at the seaport:  
b.1.) If the goods are not in their original condition (for sampling purpose or changes in 
packages): The customs declarant, the ware housing service provider and the customs authority 
shall comply with Point c Clause 1 Article 52 hereof;  
b.2) If the containers are screened inside the port:  
b.2.1) Responsibilities of customs declarant: Carry containers to the screening area and to the 
post-screening storage area if the declaration is classified under the red channel and the goods 
are subject to screening as prescribed;  
b.2.2) Responsibilities of a warehousing service provider: Cooperate with the customs authority in 
carrying containers to  the screening area and to the storage area of goods pending export after 
completion of screening in a case where the declarant is absent.  
b.3) If the containers are screened outside the port:  
b.3.1) Responsibilities of customs declarant: Present documenta tion and containers for the 
customs official to seal and sign the transfer note, and then carry the containers to the screening 
area as prescribed; and then sign the transfer note upon completion of screening and carry the 
containers to the storage area at  the port as prescribed;  
b.3.2) Responsibilities of a warehousing service provider:  
Receive information about the goods eligible for release from the CCA for screening purpose; 
update information about containers leaving and returning the port (when carryi ng the containers 
to screening area and returning) using the Form No. 22, Form No. 14 of Appendix X issued 
herewith, and then send them to the e -customs system.  
Cooperate with the customs authority in carrying the containers to the screening area, in a cas e 
where the declarant is absent; and then carrying them to storage area as prescribed upon 
completion of screening;  
b.3.3) Responsibilities of the customs authority: Seal the containers; make and sign transfer note; 
give information about containers eligib le for release from the CCA (for being carried to the 
screening area) to the e -customs system of the warehousing service provider; give the carrier 1 
transfer note for being presented to the receiving customs authority thereafter, have the customs 
official  bear his/her signature and seal, and then monitor and take actions against violations (if 
any).  
c) When the goods leave the port for being loaded on a mean of transport:  
c.1) Responsibilities of the customs declarant:  
Give information about the consignmen t eligible for release from the CCA (customs declaration 
number or unique consignee reference number or a document using Form No. 29/DSCT/GSQL 
applied to container goods or Form No. 30/DSHH/GSQL applied to other goods in Appendix V 
issued herewith) to the warehousing service provider;  
c.2) Responsibilities of customs authority:  
c.2.1) Give information of goods eligible for release from the CCA using form No. 04 (container 
goods) or form No. 05 (bulk goods) in Appendix X issued herewith to the e -customs syst em of 
warehousing service provider.  
If the operation of screening of goods is suspended, the customs authority which issues such a 
suspension shall update the suspension information on the e -customs system and send it 
warehousing service providers.  
G/VAL/N/1/VNM/1 
- 600 -If a wa rehousing service provider requests cancellation of a document certifying that their goods 
passed through CCA (with obvious explanation), the customs official in charge of inspection shall 
consider approving such a cancellation on the e -customs system and give that information to the 
e-customs system of the warehousing service provider;  
c.2.2) Receive information about goods leaving CCA from the e -customs system of warehousing 
service providers;  
c.2.3) If there is a discrepancy between information received from the customs declarant and 
information received from the e -customs system notified by a warehousing service provider 
(including a case where the declaration contains a duplicate container number), the customs 
authority shall verify the information and cooperate with the Sub -department of Customs where 
the declaration is registered (if any) in taking further actions as prescribed;  
c.2.4) If bulk goods released from the CCA show a discrepancy in quantity or weight compared to 
information stated in the cus toms declaration, the customs official in charge shall guide the 
declarant to make an additional declaration as prescribed in Article 20 of this Circular.  
c.3) Responsibilities of a warehousing service provider:  
c.3.1) Receive information about customs dec laration number and unique consignee reference 
number from the declarant and then take the following actions:  
c.3.1.1) Allow the goods to leave the CCA if information is considered matched after comparison 
(including a case where the weight of bulk goods i s actually less than that stated in the e -customs 
system);  
c.3.1.2) Not allow the goods to leave the port if information of goods shown on the e -customs 
system and at the CCA is considered unmatched, or no information about consignment eligible 
for release  from the CCA is received, or information about suspension at the CCA is received, or 
multiple declarations for a same container eligible for release from the CCA are received but the 
number of declarations submitted is sufficient; and then notify the decl aration to contact with Sub -
department of Customs where the goods are stored to take further actions as prescribed.  
c.3.2) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship 
or barge) or passes through a CCA (in cas e of a motor car), update information about the goods 
leaving the CCA using the Form No. 21 (container goods) or Form No. 22 (bulk goods) in 
Appendix X issued herewith, and the send them to the e -customs system.  
6. Monitor exported good in form of gas or l iquid pumped from warehouses to means of transport:  
a) Before the exported good is pumped from a warehouse to a mean of transport:  
a.1) Responsibilities of customs declarant:  
a.1.1) Register a customs declaration as prescribed;  
a.1.2) Provide information a bout the exported consignment to a warehousing service provider 
(customs declaration number, volume of exported good, location of tank(s) out of which the 
gas/liquid is pumped.  
a.2) Responsibilities of Sub -department of Customs where the goods are stored:  
The customs official in charge shall inspect the if the liquid/gas is pumped meeting required 
conditions and guide the declarant to take appropriate actions to meet the conditions.  
b) Monitor process of pumping liquid/gas from a warehouse to a mean of tran sport:  
b.1) Responsibilities of the warehousing service provider:  
b.1.1) Receive information about good eligible for release from the CCA and permit the declarant 
to pump certain volume of liquid/gas as stated in the customs declaration eligible for releas e from 
the CCA (including deficit in terms of weight or volume as compared to the customs declaration);  
G/VAL/N/1/VNM/1 
- 601 -b.1.2) If the warehousing service provider has not received information about the consignment 
eligible for release from the CCA or receives information about suspension at customs controlled 
area, the liquid/gas is not permitted to be pumped out of the warehouse; and then the 
warehousing service provider shall notify the declarant to contact the customs authority for 
completing procedures for the consignm ent as prescribed;  
b.1.3) Have related parties sign a report certifying the goods showing signs of violation or 
discrepancies (if any);  
b.1.4) Update the information about the amount of liquid/gas pumped into the mean of transport 
prescribed in Form No. 22  Appendix X issued herewith and send them to the e -customs system.  
b.2) Responsibilities of Sub -department of Customs where the goods are stored:  
b.2.1) Manager of Sub -department of Customs where the goods are stored shall decide a 
suitable supervision met hod as prescribed;  
b.2.2) Seal the mean of transport containing the gas/liquid (if any), make a report on completion 
(if any);  
b.2.3) Receive information about goods leaving CCA from the e -customs system of warehousing 
service providers;  
b.2.4) If the amou nt of liquid/gas pumped into the mean of transport is less than that stated in the 
declaration, the Sub -department of Customs shall require the declarant to make amendments as 
prescribed in Article 20 of this Circular.  
7. Supervision of exports entering, b eing stored, leaving cargo airport terminals  
a) Exports entering an airport terminal  
a.1) Responsibilities of customs declarant:  
a.1.1) With regard to exports which are granted customs clearance or conditional customs 
clearance:  
a.1.1.1) Provide informati on about the customs declaration number and unique consignee 
reference number of the consignment for an airport terminal service provider;  
a.1.1.2) If a customs authority discovers a violation, the declarant must present relevant 
documentary evidence and p rovide explanation for the customs authority; or present goods for 
inspection upon request of the customs authority.  
a.1.2) With regard to goods prescribed in Point c Clause 1 and Point a Clause 2 Article 50 of this 
Circular: Provide information (number of  declaration of transportation (OLA) or transfer note and 
unique consignee reference number) of the consignment for the airport terminal service provider 
and comply with provisions under Clause 2 Article 51b and Clause 3 Article 51c of this Circular;  
a.1.3 ) With regard to goods entering an cargo airport terminal according to a document of 
regulatory body (goods not subject to customs declaration as prescribed or under a seizure 
decision of a police authority or a court, etc.): provide information about the number of 
documentary evidence held by the airport terminal service provider certified by the customs 
authority.  
a.2) Responsibilities of an air terminal service provider:  
a.2.1) Receive information about goods eligible for release from the CCA; a list of goods to be 
screened (if any) from the e -customs system;  
a.2.2) Allow the declarant to bring goods into an airport terminal on receiving such notification that 
the goods are eligible for release from the CCA;  
a.2.3) Update the information about the goods a nd actual weight of the goods entering the 
terminal as prescribed in Form No. 28 Appendix X issued herewith and send them to the e -
customs system.  
G/VAL/N/1/VNM/1 
- 602 -a.3) Responsibilities of the customs authority:  
a.3.1) Give information about goods eligible for release from  the CCA using the Form No. 10; and 
lists of goods to be screened (if any) using Form No. 09 in Appendix X issued herewith to airport 
terminal service providers; receive information about goods entering airport terminals from the e -
customs system of airpor t terminal service providers on the e -customs system;  
a.3.2) Check whether the seals and goods are in their original condition if they are subject to 
customs sealing;  
a.3.3) Screen goods under the list of goods to be screened, update information about scre ening 
result on the e -customs system.  
b) With regard to exports stored at an airport terminal:  
b.1) Responsibilities of the customs authority:  
b.1.1) Monitor goods stored at the airport terminal;  
b.1.2) Cooperate in examining the goods upon a decision issu ed by the competent authority as 
per the law;  
b.1.3) Collect, analyze and assess goods entering a CCA showing signs of violations against law. 
Entry of the aforesaid goods into the CCA shall be suspended as prescribed in Article 52d hereof 
for physical ver ification and further actions shall be taken (if any).  
b.2) Responsibilities of an air terminal service provider:  
b.2.1) Cooperate with customs authorities in abiding by a decision on examination of goods;  
b.2.2) Update the discrepancies (if any) in its in formation system on the equivalent item 
prescribed in Form No. 31 of Appendix X issued herewith and send them to the e -customs 
system.  
c) When loading exports on a mean of transport used for exit of goods:  
c.1) Responsibilities of an air terminal service p rovider:  
c.1.1) Send information about a list of goods leaving the airport terminal and expected to be 
loaded on the mean of transport according to the items prescribed in Form No. 33 Appendix X 
issued herewith and send them to the e -customs system;  
c.1.2)  Refrain from loading the goods under suspension of entry into the CCA by the customs 
authority on a mean of transport used for exit of goods until further notice of the customs 
authority;  
c.1.3) As soon as practicable after the aircraft takes off, update the list of goods actually loaded 
on the mean of transport used for exit of goods on the e -customs system prescribed in Form No. 
32 Appendix X issued herewith and send them to the e -customs system.  
c.2) Responsibilities of the customs authority:  
c.2.1) Mon itor the loading of goods on means of transport using surveillance cameras. In 
necessary cases, the Manager of Sub -department of Customs shall assign customs officials to 
conduct in -person supervision;  
c.2.2) Receive information about goods leaving airport  terminal and then loaded on means of 
transport from system of airport terminal service providers.  
8. Supervision of exports entering, being stored, leaving off -airport terminals  
a) When bringing goods into an off -airport terminal: comply with Point a Clau se 7 Article 52a of 
this Circular;  
b) While goods are stored at an off -airport terminal: comply with Point b Clause 7 Article 52a of 
this Circular;  
G/VAL/N/1/VNM/1 
- 603 -c) When the exports leave an off -airport terminal to a checkpoint of export: comply with Clause 2 
Article 51 b of this Circular.  
Article 52b. Customs supervision in other cases  
1. Supervise transshipped goods entering or leaving seaports that are connected to the e -
customs system  
a) With regard to goods transshipped between seaports, goods transshipped between w harfs in a 
same seaport:  
a.1) Responsibilities of customs declarant:  
a.1.1) Comply with customs procedures as prescribed in Clause 1 Article 51a of this Circular;  
a.1.2) When the goods leave transshipment area, provide information about number of 
declarati on of transportation (OLA) of the consignment eligible for release from the CCA for the 
warehousing service provider.  
a.2) Responsibilities of a warehousing service provider: Comply with Point a.2, Point c.3 Clause 5 
Article 52a of this Circular;  
a.3) Resp onsibilities of the customs authority: Comply with Point a.3, Point c.2 Clause 5 Article 
52a of this Circular.  
b) With regard to goods transshipped from a foreign country to the transshipment area and then 
transshipped abroad from this area:  
b.1) Responsib ilities of a customs declarant:  
b.1.1) Comply with customs procedures as prescribed in Clause 2 Article 51a of this Circular;  
b.1.2) When the goods leave transshipment area, provide information about number of 
transshipped cargo manifest eligible for relea se from the CCA for the warehousing service 
provider.  
b.2) Responsibilities of a warehousing service provider: Comply with Point a.2, Point c.3 Clause 5 
Article 52a of this Circular;  
b.3) Responsibilities of the customs authority: Comply with Point a.3, Po int c.2 Clause 5 Article 
52a of this Circular.  
2. Supervise transshipped goods entering or leaving seaports that are not connected to the e -
customs system  
a) With regard to goods transshipped between seaports, goods transshipped between wharfs in a 
same s eaport:  
a.1) Responsibilities of a customs declarant:  
a.1.1) Comply with customs procedures as prescribed in Clause 1 Article 51a of this Circular;  
a.1.2) When the goods leave the transshipment area, comply with Point c Clause 2 Article 52c of 
this Circula r. 
a.2) Responsibilities of a warehousing service provider: comply with Point b Clause 2 Article 52c 
of this Circular;  
a.3) Responsibilities of the customs authority: comply with Point c Clause 2 Article 52c of this 
Circular.  
b) With regard to goods transs hipped from a foreign country to the transshipment area and then 
transshipped abroad from this area:  
b.1) Responsibilities of a customs declarant:  
a.1.1) Comply with customs procedures as prescribed in Clause 2 Article 51a of this Circular;  
G/VAL/N/1/VNM/1 
- 604 -b.1.2) When the  goods leave the transshipment area, comply with Point c Clause 2 Article 52c of 
this Circular.  
b.2) Responsibilities of a warehousing service provider: comply with Point b Clause 2 Article 52c 
of this Circular;  
b.3) Responsibilities of the customs authori ty: comply with Point c Clause 2 Article 52c of this 
Circular.  
3. Monitor goods in transit entering, being stored, and leaving seaports  
Declarants, warehousing service providers and customs authorities shall follow customs 
procedure as prescribed in Articl e 51 of this Circular and monitor the goods under customs 
supervision as prescribed in Clause 5 Article 52a or Clause 2 Article 52c of this Circular.  
4. Monitor exports which are granted customs clearance or conditional customs clearance and 
goods which en tered into the CCA at the checkpoint (full or partial consignment) but the 
checkpoint of export or loading port for the full consignment changes  
a) Responsibilities of the declarant or carrier:  
a.1) Submit a document as prescribed in Point a.3 Clause 2 Art icle 20 of this Circular;  
a.2) Provide information about the customs declaration number or unique consignee reference 
number of the consignment eligible for release from the CCA to the warehousing service provider 
which connected to the e -customs system or  comply with Point a Clause 2 Article 52c of this 
Circular in a case where the warehousing service provider has not connected to the e -customs 
system;  
a.3) Present goods for customs officials to check if they are still in their original condition, sign a 
transfer note; preserve the status quo of goods when they are transported to the new checkpoint 
of export or loading port;  
a.4) Make additional declaration as prescribed in Point a.3, Clause 2 Article 20 of this Circular (in 
case of declaration of combined  transport) or prescribed in Clause 7 Article 50 of this Circular (in 
case of declaration of transportation (OLA)). If the carrier wishes to change the checkpoint of 
export or loading port, it shall notify the declarant to make additional declaration as pr escribed.  
If the arrival of goods transported under a declaration of transportation (OLA) has been updated 
by the customs authority on the e -customs system, the declarant or carrier shall make a new 
declaration of transportation (OLA) as prescribed in Poi nt c Clause 1 Article 51 of this Circular at 
the Sub -department of Customs where the goods are stored to transport the goods to the new 
checkpoint of export or loading port.  
b) Responsibilities of Sub -department of Customs where the goods are stored:  
b.1) Check if the goods are still in their original condition, certify the notification of change in 
loading port, checkpoint of export and change the information about customs supervisor stated in 
the export declaration to the new checkpoint of export or loadi ng port on the e -customs system 
according to a written request of the declarant;  
b.2) Give information about goods eligible for release from the CCA according to the items 
prescribed in Form No. 04 (container goods) or Form No. 05 (bulk goods) in Appendix X issued 
herewith to the e -customs system of the warehousing service provider which connected to the e -
customs system or comply with Point c Clause 2 Article 52c of this Circular in a case where the 
warehousing service provider has not connected to the e -customs system;  
b.3) Transfer goods to the customs authority in the new checkpoint of export or loading port as 
follows: Make and certify (bearing customs official’s signature and seal) a transfer note according 
to original condition of the goods and seals,  then give the declarant 1 transfer note, monitor for 
further report and actions against violations (if any) as prescribed or as prescribed in Clause 3 
Article 51b of this Circular in a case where the declarant or carrier made a declaration of 
transportati on (OLA).  
G/VAL/N/1/VNM/1 
- 605 -c) Responsibilities of a warehousing service provider where the goods are stored:  
Check packages of the goods; check if the information of goods eligible for release from the CCA 
received from the e -customs system or the declarant and those actua lly passed through in terms 
of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject 
to delivery terms and conditions) and take the following actions:  
c.1) If the information is matched, allow goods to be released f rom the CCA. If the information is 
not matched, require the declarant to contact with the customs authority to complete the customs 
procedure as prescribed;  
c.2) Update information about goods released from the CCA according to the items prescribed in 
Form  No. 21 (container goods) or Form No. 22 (bulk goods) in Appendix X issued herewith to this 
Circular and send it to e -customs system in a case where the warehousing service provider has 
not connected to the e -customs system.  
5. Monitor exports that are gra nted customs clearance or conditional customs clearance but the 
carrier only loads a part of the consignment on the mean of transport used for exit of goods 
according to the customs declarant, the remaining part of consignment shall be loaded on 
another me an of transport in the same checkpoint of export or loading port.  
a) Responsibilities of a warehousing service provider:  
a.1) Notify the declarant of any of the following changes: Quantity of goods actually loaded on a 
mean of transport; names, number of r outes, new date of exit of other means of transport to be 
loaded with the remaining goods as the basis for the declarant to make additional declaration as 
prescribed;  
a.2) Update information about containers entering the port if they are still stored at th e port, 
including: names of mean of transport, number of routes, new date of exit;  
а.3) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship 
or barge) or passes through a CCA (in case of a motor car), update information about the goods 
leaving the CCA using the Form No. 21 (container goods) or Form No. 22 (bulk goods) in 
Appendix X issued herewith, and the send them to the e -customs system.  
b) Responsibilities of the customs authority: Give information of goods eligible for release from 
the CCA using form No. 04 (container goods) or form No. 05 (bulk  goods) in Appendix X issued 
herewith to the e -customs system of warehousing service provider;  
c) Responsibilities of the customs declarant: Make amendments to declaration as prescribed in 
Article 20 of this Circular.  
6. Monitor exports that are granted cu stoms clearance or conditional customs clearance but the 
carrier only loads a part of the consignment on the mean of transport used for exit of goods 
according to the customs declarant, the remaining part of consignment shall be transported to 
another chec kpoint of export or loading port.  
a) Responsibilities of the customs declarant:  
a.1) Make amendments to the customs declaration which is granted customs clearance or 
conditional customs clearance as prescribed in Article 20 of this Circular and make a new 
customs declaration for the remaining goods;  
a.2) Transport the rest of goods to another checkpoint of export or loading port for export.  
b) Responsibilities of a warehousing service provider:  
b.1) Notify the declarant of making amendments to the declarati on according to the quantity of 
goods actually exported and make a new declaration for the rest of goods to transport them to 
another checkpoint of export or loading port for export;  
b.2) Within 30 minutes after the mean of transport leaves or departs (in case of a seagoing ship 
or barge) or passes through a CCA (in case of a motor car), update information about the goods 
G/VAL/N/1/VNM/1 
- 606 -leaving the CCA using the Form No. 21 (container goods) or Form No. 22 (bulk goods) in 
Appendix X issued herewith, and the send them to t he e-customs system;  
b.3) Check information about the goods eligible for release from the CCA and update information 
about the rest of goods which passed through the CCA on the e -custom area.  
c) Responsibilities of Sub -department of Customs where the goods  are stored:  
c.1) Cancel the information about certifying the declaration of exports released from the CCA on 
the e -customs system and update information that the goods loaded on the mean of transport 
and the rest of goods are eligible for release from the  CCA in order for the warehousing service 
provider to allow the goods to leave the port;  
c.2) If the goods are subject to customs supervisor, provision of Clause 4 of this Article shall 
apply according to the new export declaration which completed the cust oms procedure (customs 
clearance or conditional customs clearance).  
d) Responsibilities of the customs authority where the customs declaration is registered:  
According to a request for amendments made by a declarant, the customs authority shall make 
amendm ents as prescribed in Article 20 of this Circular (amend or reduce the quantity of goods 
actually exported and delete the list of containers not actually exported, and then receive a new 
export declaration).  
7. Monitor exports which are be granted customs clearance or conditional customs clearance, 
entered the CCA at the checkpoint but the declarant requests to bring the goods back to the 
inland.  
a) If a declarant requests the cancellation of customs declaration:  
b.1) Responsibilities of the customs declara nt: Send a document to the Sub -department of 
Customs where the goods are stored, specifying the information of declaration (name, TIN, 
number of declaration, date of declaration registration, Sub -department of Customs where the 
declaration is registered), to notify that the procedure for cancellation of the declaration is 
completed as prescribed in Article 22 of this Circular and make a request to allow the goods to 
leave the customs controlled area;  
a.2) Responsibilities of the customs authority:  
According  to the request to allow the goods to leave the CCA and information about cancellation 
of the export declaration on the e -customs system or certification of cancellation of customs 
declaration to bring the goods back to inland issued by the Sub -department of Customs where 
the declaration is registered (in case of physical customs declaration), the Sub -department of 
Customs where the goods pending export are stored shall take the following actions:  
a.2.1) At the port/warehouse/storage yard which connected to  the e -customs system: Update 
information of goods eligible for release from the CCA using form No. 21 (container goods) or 
form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e -customs system of 
warehousing service provider;  
a.2.2) A t the port/warehouse/storage yard which did not connect to the e -customs system: Certify 
(bear signature and seal of the customs official) the list of containers or list of goods, and then 
give the declarant 1 copy for further presentation to the warehousi ng service provider when the 
goods leave the CCA as prescribed.  
a.3) Responsibilities of a warehousing service provider:  
a.3.1) At the port/warehouse/storage yard which connected to the e -customs system:  
Check packages of the goods; check if the informatio n of goods eligible for release from the CCA 
received from the e -customs system or the declarant and those actually passed through in terms 
of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject 
to delivery terms and conditions) and take the following actions:  
G/VAL/N/1/VNM/1 
- 607 -a.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information 
is not matched, require the declarant to contact with the customs authority to complete the 
customs procedur e as prescribed;  
a.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 
(container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e -
customs system.  
a.3.2) At the port/warehouse/storage yard which did not connect to the e -customs system: 
According to the list of containers or the list of goods bearing certification of the customs official 
(signature and seal) provided by the declarant, the warehousing service provider shall check if 
the received information and actual goods are matched in order to allow the discharge of goods 
from the customs controlled area.  
b) If the declarant makes a request to export partial consignment under the customs declaration 
and bring the rest of consignment ba ck to inland:  
b.1) Responsibilities of the customs declarant:  
b.1.1) Submit a request for amendment to the Sub -department of Customs where the declaration 
is registered (specifying declaration number; number of containers if the goods are loaded on 
contain ers; unique consignee reference number) as prescribed in Article 20 of this Circular;  
b.1.2) Send a document to the Sub -department of Customs where the goods are stored, 
specifying the information of declaration (name, TIN, number of declaration, date of d eclaration 
registration, Sub -department of Customs where the declaration is registered), to notify that the 
procedure for additional declaration is completed and request to bring goods not to be exported 
out of the customs controlled area.  
b.2) Responsibil ities of the customs authority:  
b.2.1) Responsibilities of the Sub -department of Customs where the customs declaration is 
registered:  
Receive additional declarations and update them on the e -customs system;  
b.2.2) Responsibilities of Sub -department of Cust oms where the goods are stored:  
According to a request made by the declarant to allow the goods to leave the CCA and additional 
export declarant made on the e -customs system or physical declaration amendment (if any) of 
the where the declaration is registe red, the Sub -department of Customs where the goods are 
stored shall:  
b.2.2.1) At the port/warehouse/storage yard which connected to the e -customs system:  
Give information of goods eligible for release from the CCA using form No. 21 (container goods) 
or for m No. 22 (bulk goods) in Appendix X issued herewith to the e -customs system of 
warehousing service provider;  
b.2.2.2) At the port/warehouse/storage yard which did not connect to the e -customs system:  
Certify (bear signature and seal of the customs official ) the list of containers or list of goods, and 
then give the declarant 1 copy for further presentation to the warehousing service provider when 
the goods leave the CCA as prescribed.  
b.3) Responsibilities of a warehousing service provider:  
b.3.1) At the po rt/warehouse/storage yard which connected to the e -customs system:  
Check packages of the goods; check if the information of goods eligible for release from the CCA 
received from the e -customs system or the declarant and those actually passed through in ter ms 
of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject 
to delivery terms and conditions) and take the following actions:  
G/VAL/N/1/VNM/1 
- 608 -b.3.1.1) If the information is matched, allow goods to be released from the CCA. If the i nformation 
is not matched, require the declarant to contact with the customs authority to complete the 
customs procedure as prescribed;  
b.3.1.2) Update information about goods released from the CCA according to the items 
prescribed in Form No. 21 (containe r goods) or Form No. 22 (bulk goods) in Appendix X issued 
herewith to this Circular and send it to e -customs system in a case where the warehousing 
service provider has not connected to the e -customs system.  
b.3.2) At the port/warehouse/storage yard which did not connect to the e -customs system: 
According to the list of containers or the list of goods bearing certification of the customs official 
(signature and seal) provided by the declarant, the warehousing service provider shall check if 
the received inf ormation and actual goods are matched in order to allow the discharge of goods 
from the customs controlled area.  
8. Monitor goods leaving CCA without customs declaration registration or imports to be re -
exported  
a) With regard to goods which are under seiz ure decisions of a customs authority (police 
authority, court, etc.), goods serving urgent cases or national defense and security purposes 
which are exempt from customs procedure;  
b.1) Responsibilities of the customs declarant: Present the document issued by the competent 
authority in order for the Sub -department of Customs to inspect as prescribed;  
a.2) Responsibilities of Sub -department of Customs where the goods are stored:  
a.2.1) At the port/warehouse/storage yard which connected to the e -customs system : 
Give information about goods eligible for release from the CCA to the e -customs system of the 
warehousing service provider according to relevant documents issued by the competent 
authority;  
a.2.2) At the port/warehouse/storage yard which did not connect to the e -customs system:  
Print and certify (bear signature and seal of the customs official) a list of goods CCA and give it to 
the declarant for further presentation to the warehousing service provider according to relevant 
documents issued by the compete nt authority.  
a.3) Responsibilities of a warehousing service provider:  
a.3.1) At the port/warehouse/storage yard which connected to the e -customs system:  
Check packages of the goods; check if the information of goods eligible for release from the CCA 
recei ved from the e -customs system or the declarant and those actually passed through in terms 
of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject 
to delivery terms and conditions) and take the following actions:  
a.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information 
is not matched, require the declarant to contact with the customs authority to complete the 
customs procedure as prescribed;  
a.3.1.2) Update information of go ods eligible for release from the CCA using form No. 21 
(container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e -
customs system.  
a.3.2) At the port/warehouse/storage yard which did not connect to the e -customs system : 
According to the list of containers or the list of goods bearing certification of the customs official 
(signature and seal) provided by the declarant, the warehousing service provider shall check if 
the received information and actual goods are matched i n order to allow the discharge of goods 
from the customs controlled area.  
G/VAL/N/1/VNM/1 
- 609 -b) With regard to imports which entered into CCA without a registered customs declaration or with 
a registered customs declaration but the customs procedure has not been completed, o r they 
must be re -exported or returned to the consignor (in case of incorrect consignment, lost 
consignment, wrong destination as compared with bill of lading, goods owner’s denial of imports, 
etc.):  
b.1) Responsibilities of the good owner or carrier: Make  a request for re -export or return of goods 
to the consignor to the Sub -department of Customs where the goods are stored, specifying 
reasons for incorrect or lost consignment, or denial of goods (the request must state bill of lading 
number, declaration nu mber (if any), expected export time, checkpoint of export, etc.);  
b.2) Responsibilities of Sub -department of Customs where the goods are stored:  
b.2.1) According to the request of declarant, the Sub -department of Customs where the goods 
are stored shall ch eck the documents of consignment. If no sign of violations against the law is 
found, the following actions shall be taken:  
b.2.1.1) At the port/warehouse/storage yard which connected to the e -customs system: Give 
information about goods eligible for releas e from the CCA to the e -customs system of the 
warehousing service provider:  
b.2.1.2) At the port/warehouse/storage yard which did not connect to the e -customs system: 
Certify (bear signature and seal of the customs official) the list of containers or list of goods, and 
then give the declarant 1 copy for further presentation to the warehousing service provider when 
the goods leave the CCA as prescribed.  
b.2.2) If any sign of violation against the law is found, the full consignment shall be inspected 
physical ly, if the physical inspection and the bill of lading are matched and no violation against the 
law is found, the Sub -department of Customs shall consider re -exporting the consignment. If the 
physical inspection and bill of lading are not matched or any vio lation against the law is found, 
further actions shall be taken as prescribed.  
b.3) Responsibilities of a warehousing service provider:  
b.3.1) At the port/warehouse/storage yard which connected to the e -customs system:  
Check packages of the goods; check if  the information of goods eligible for release from the CCA 
received from the e -customs system or the declarant and those actually passed through in terms 
of containers’ numbers, seal number of carrier or quantity, weight, volume of bulk goods (subject 
to delivery terms and conditions) and take the following actions:  
b.3.1.1) If the information is matched, allow goods to be released from the CCA. If the information 
is not matched, require the declarant to contact with the customs authority to complete the 
customs procedure as prescribed;  
b.3.1.2) Update information of goods eligible for release from the CCA using form No. 21 
(container goods) or form No. 22 (bulk goods) in Appendix X issued herewith and send it to the e -
customs system.  
b.3.2) At the port/war ehouse/storage yard which did not connect to the e -customs system:  
According to the list of containers or the list of goods bearing certification of the customs official 
(signature and seal) provided by the declarant, the warehousing service provider shall  check if 
the received information and actual goods are matched in order to allow the discharge of goods 
from the customs controlled area.  
9. With regard to goods to be transshipped to an anchorage of ships/boats  
a) Before transshipment:  
a.1) Responsibilit ies of a receiving warehousing service provider:  
G/VAL/N/1/VNM/1 
- 610 -a.1.1) Make a request for transshipment (specifying: name of ship, route number, bill of lading 
number, quantity, weight, expected date and time) and send it to the Sub -department of Customs 
in charge of the  transshipment area;  
a.1.2) Receive lists of goods to be unloaded at the port from the e -customs system.  
a.2) Responsibilities of the customs authority:  
a.2.1) According to the information provided by the warehousing service provider and other 
information (if any), the Manager of Sub -department of Customs where the goods are 
transshipped shall decide the supervision method and assign customs officials to carry out 
supervision as prescribed;  
a.2.2) Give information about goods to be unloaded at the port to t he e-customs system of 
warehousing service provider.  
b) During transshipment:  
b.1) Responsibilities of the warehousing service provider:  
b.1.1) If an discrepancy in goods exists, the goods are not in original condition or any sign of 
violations against the  law is found, it shall give a notice to the Sub -department of Customs in 
charge of the transshipment area for further actions;  
b.1.2) Sign a certification after completion of transshipment (if any).  
b.2) Responsibilities of customs authority in charge of transshipment area:  
Receive information about discrepancies, changes to original condition or signs of violations (if 
any) for further actions:  
b.2.1) Check if the goods are in original condition; make and sign a certification and give it to the 
warehousin g service provider to keep the good in original condition;  
b.2.2) Verify the reasons and take actions against violations (if any) and transmit information to 
the receiving Sub -department of Customs for further procedures as prescribed.  
c) After transshipme nt:  
c.1) Responsibilities of the warehousing service provider: Update information of goods unloaded 
using form No. 14 (container goods) or form No. 15 (bulk goods) in Appendix X issued herewith 
and send it to the e -customs system;  
c.2) Responsibilities of  the customs authority: Receive information about unloaded goods sent by 
the warehousing service provider.  
10. Customs supervision applied to exports which are granted customs clearance or entered an 
airport terminal (full or partial consignment) but then entered to another airport terminal  
a) A declarant, if wishes, may request a change of airport terminal (under management of the 
same Sub -department of Customs):  
a.1) Responsibilities of the customs declarant:  
a.1.1) Send the request to the customs authori ties and airport terminal service providers of 
departure and destination, and provide information about the goods (unique consignee reference 
number and customs declaration number);  
a.1.2) Receive goods at the airport terminal of departure after receiving the approval of the 
customs officials and airport terminal service providers of departure and destination;  
a.1.3) Present goods to customs officials in charge of airport terminal of departure for sealing and 
customs officials in charge of airport terminal of destination for checking.  
a.1.4) Transport goods from the airport terminal of departure to the airport terminal of destination, 
and maintain the goods in their original condition during the transport as prescribed.  
G/VAL/N/1/VNM/1 
- 611 -a.2) Responsibilities of the customs o fficial:  
a.2.1) At the airport terminal of departure:  
a.2.1.1) Approve the request for change of airport terminal submitted by the declarant; update 
information about supervision place and goods eligible for release from the CCA on the e -
customs system acc ording to items prescribed in Form No. 11 Appendix X issued herewith sent 
to the e -customs system of the airport terminal service provider of departure;  
a.2.1.2) Check if the packages of goods and seals are in their original condition (if any), compare 
information about the goods in reality and those stated in the e -customs system;  
a.2.1.3) Seal the goods if they have not been sealed and notify the customs officials of the 
terminal of destination by phones or walkie -talkies for further receipt.  
a.2.2) At th e airport terminal of destination:  
a.2.2.1) Check if the packages of goods and seals are in their original condition (if any), compare 
information about the goods in reality and those stated in the e -customs system;  
a.2.2.2) Send information about goods el igible for release from the CCA at the airport terminal of 
destination on the e -customs system according to items prescribed in Form No. 11 of Appendix X 
issued herewith to the e -customs system of the airport terminal service provider.  
a.3) Responsibilitie s of air terminal service provider of departure:  
a.3.1) Receive the request, information about customs declaration number and unique consignee 
reference number from the declarant; and then compare them to the list of goods eligible for 
leaving the CCA rece ived from the e -customs system:  
a.3.1.1) Allow the goods to leave the airport terminal when the information is matched;  
a.3.1.2) Not allow the goods to leave the airport terminal when the information received on the e -
customs system and the goods released from the CCA in reality is not matched or information 
about suspension at the CCA is received from the e -customs system, and then notify the 
declarant to contact the customs authority for further procedures.  
a.3.2) Send information about goods leaving the airport terminal according to the items 
prescribed in Form No. 32 Appendix X issued herewith and send them to the e -customs system;  
a.3.3) Transfer the goods to the declarant.  
a.4) Responsibilities of air terminal service provider of destination:  
a.4.1) Re ceive the request, information about customs declaration number and unique consignee 
reference number from the declarant; and then compare them to the list of goods eligible for 
entering the CCA received from the e -customs system:  
a.4.1.1) Allow the goods to enter the airport terminal when the information is matched;  
a.4.1.2) Not allow the goods to leave the airport terminal when the information is not matched or 
information about suspension at the CCA is received from the e -customs system, and then notify 
the declarant to contact the customs authority for further procedures.  
a.4.2) Update information about goods eligible for entering the airport terminal according to the 
items prescribed in Form No. 28 Appendix X issued herewith and send them to the e -custo ms 
system.  
b) The declarant who makes a request for change of checkpoint of export or loading port under 
management of 2 Departments of Customs or back to inland shall: comply with Clause 2 Article 
22 of this Circular.  
b.1) Responsibilities of the customs declarant: comply with Point a Clause 2 Article 22 of this 
Circular;  
b.2) Responsibilities of the customs authority:  
G/VAL/N/1/VNM/1 
- 612 -b.2.1) comply with Point b Clause 2 Article 22 of this Circular;  
b.2.2) Send information about goods eligible for leaving the airport termi nal of destination on the 
e-customs system according to items prescribed in Form No. 11 of Appendix X issued herewith to 
the e -customs system of the airport terminal service provider.  
b.3) Responsibilities of the air terminal service provider:  
b.3.1) Check  if information about the goods in reality and those eligible for leaving airport terminal 
are matched; receive information from the e -customs system and take the following actions:  
b.3.1.1) Allow the goods to leave the airport terminal when the informatio n is matched;  
b.3.1.2) Not allow the goods to leave enter the airport terminal when the information is not 
matched and then notify the declarant to contact the customs authority for further procedures.  
b.3.2) Update information about goods leaving the airp ort terminal according to the items 
prescribed in Form No. 32 Appendix X issued herewith and send them to the e -customs system.  
Article 52c. Customs supervision applied to exports and imports passing through 
checkpoints, ports, warehouses, storage yards no t connected to the e -customs system  
1. Customs supervision applied to imports  
a) Responsibilities of the customs declarant:  
a.1) With regard to imports which are granted customs clearance or conditional customs 
clearance or entered storage or inspection pl ace or under independent transport:  
The declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL Appendix V 
applied to container goods (list of containers) or 1 list of goods using Form No. 30/DSHH/GSQL 
Appendix X applied to other goods (li st of goods) or a notification of approval for transport 
declaration for the customs authority in charge of the port, warehouse or storage yard.  
The declarant shall print the list of containers and the list of goods on the customs information 
portal (http: //www.customs.gov.vn) or the e -customs system of the declarant.  If there is any 
change to the list of containers or the list of goods compared to the customs declaration when the 
declarant receives goods at the checkpoint of import, the declarant shall pri nt or request the 
customs official at the Sub -department of Customs at the checkpoint to print the list of containers 
or the list of goods from the e -customs system.  
In case of physical customs declaration, the declarant shall present it to the Sub -departm ent of 
Customs where the declaration is registered for certification of customs clearance or conditional 
customs clearance;  
a.2) With regard to imports leaving the port/checkpoint subject to customs sealing prescribed in 
Clause 3 Article 50 of this Circul ar: Present the goods to the customs authority for sealing; keep 
the goods and seals in their original condition; transfer the goods to the Sub -department of 
Customs of destination for further procedures as prescribed.  
b) Responsibilities of the warehousin g service provider:  
b.1) According to the list of container or the list of goods or notification of approval for transport 
declaration bearing certification of the customs official (with signature and seal) provided by the 
declarant, the warehousing servic e provider shall compare the information about the goods in 
reality and in the e -customs system in terms of container number, seal number (if any), quantity 
of packages, weight of packages, weight of bulk goods, the warehousing service provider shall 
allow  the goods to leave the customs controlled area;  
b.2) If the information is not matched, the warehousing service provider shall notify the Sub -
department of Customs where the goods are stored or the Sub -department of Customs where the 
declaration is regist ered as quickly as possible for further actions.  
c) Responsibilities of the customs authority:  
G/VAL/N/1/VNM/1 
- 613 -c.1) Check if the information about the list of containers, the list of goods or the notification of 
approval for transport declaration provided by the declaran t and those in the e -customs system 
are matched;  
c.2) With regard to the cases subject to sealing as prescribed in Clause 3 Article 50 of this 
Circular;  
c.2.1) Check the outer condition of goods, compare container number and seal number of the 
carrier and the customs declaration on the e -customs system, bill of lading (if any) for customs 
sealing;  
c.2.2) Send a transfer note to the customs authority of destination for further procedures as 
prescribed;  
c.2.3) Seal and certify the sealing (if any) on the e -customs system.  
In case of bulk goods, bulky goods, oversize load goods which cannot be sealed, the customs 
official shall make a note “goods not eligible for sealing”, specifying other information (if any) 
about the goods, including description, quantity, c ategories, symbol, origin on the transfer note or 
pictures of goods in the original condition enclosed with the transfer note (if necessary).  <0} 
c.3) In case of goods eligible for release from the CCA, after certification on the e -customs 
system, the cust oms official shall bear his/her certification (signature and seal) of eligibility for 
release from the CCA. If a declaration of transportation (OLA) is used, the customs official shall, 
according to the notification of approval for transport declaration pr ovided by the declarant, bear 
his/her certification (signature and seal) in the first page of the notification and require the 
declarant to give it to the warehousing service provider for supervision of the goods leaving the 
customs controlled area.  
With r egard to imports leaving the CCA at the checkpoint of road, waterway, inland waterway, 
international railway: The Sub -department of Customs at the checkpoint shall check the 
information provided by the declarant or carrier as provided in Point a.1 of this Clause and 
information on the e -customs system for supervision of imports leaving the customs controlled 
area; and then certify the goods released from the CCA on the e -customs system.  
If the goods are not eligible for release from the CCA, the Sub -departm ent of Customs shall guide 
the declarant to complete the customs procedure as prescribed;  
c.4) Certify the goods released from the CCA or update information about the dispatching goods 
on the e -customs system after the goods passed through the customs cont rolled area.  
2. Customs supervision applied to exports  
a) Responsibilities of the customs declarant:  
a.1) With regard to exports exempt from physical inspection which are granted customs clearance 
or conditional customs clearance or approved with independe nt transport, when adequate goods 
are gathered in the customs controlled area:  
The declarant shall provide 1 list of containers using Form No. 29/DSCT/GSQL Appendix V 
applied to container goods (list of containers) or 1 list of goods using Form No. 30/DSHH /GSQL 
Appendix X applied to other goods (list of goods) or a notification of approval for transport 
declaration for the customs authority in charge of the port, warehouse or storage yard.  
The declarant shall print the list of containers and the list of goo ds on the customs information 
portal (http://www.customs.gov.vn) or the e -customs system of the declarant.  If there is any 
change to the list of containers or the list of goods compared to the customs declaration when the 
goods entered the customs controll ed area, the declarant shall print or request the customs 
official at the Sub -department of Customs at the checkpoint to print the list of containers or the list 
of goods from the e -customs system.  
G/VAL/N/1/VNM/1 
- 614 -In case of physical customs declaration, the declarant sha ll present it to the Sub -department of 
Customs where the declaration is registered for certification of customs clearance or conditional 
customs clearance;  
a.2) With regard to goods subject to customs sealing as prescribed in Clause 3 Article 50 of this 
Circular, the exports subject to physical inspection which are granted customs clearance or 
conditional customs clearance at the Sub -department of Customs outside the checkpoint area, 
the declarant shall present the goods and a transfer note (if any) to the  Sub-department of 
Customs at the checkpoint of export. After the customs authority conducts inspection and 
certification, the declarant shall comply with Point a.1 of this Clause;  
a.3) With regard to exports subject to physical inspection carried out by t he Sub -department of 
Customs at the checkpoint of export, after the goods are granted be granted customs clearance 
or conditional customs clearance, the declarant shall comply with Point a.1 of this Clause.  
b) Responsibilities of the warehousing service pr ovider:  
b.1) According to the list of containers or the list of goods or the notification of approval for 
transport declaration bearing certification of the customs official (signature and seal) provided by 
the declarant, the warehousing service provider s hall check if the received information and actual 
goods are matched in order to allow the goods to be loaded on the mean of transport;  
b.2) If the information is not matched, the warehousing service provider shall notify the Sub -
department of Customs where  the goods are stored or the Sub -department of Customs where the 
declaration is registered as quickly as possible for further actions.  
c) Responsibilities of the customs authority:  
c.1) Check if the information about the list of containers, the list of go ods or the notification of 
approval for transport declaration provided by the declarant and those in the e -customs system 
are matched;  
c.2) With regard to the cases subject to sealing as prescribed in Clause 3 Article 50 of this 
Circular; Check the conditi on of customs seals (if any) on the e -customs system; certify the arrival 
of goods on the e -customs system;  
c.3) If the goods are eligible for release from the CCA, the customs official shall bear his/her 
signature and seal on documents. If a declaration o f transportation (OLA) is used, the customs 
official shall, according to the notification of approval for transport declaration provided by the 
declarant, bear his/her certification (signature and seal) in the first page of the notification and 
require the  declarant to give it to the warehousing service provider for supervision of the goods 
being loaded on the mean of transport.  
With regard to exports passing through checkpoints by road, waterway, inland waterway, 
international railway, the certification of  goods released from the CCA on the e -customs system 
shall be made after the goods passed through the border area to the country of importation.  
If the goods are not eligible for release from the CCA, the Sub -department of Customs shall guide 
the declarant  to complete the customs procedure as prescribed;  
c.4) Certify that the goods passed the CCA on the e -customs system after the goods were loaded 
on the mean of transport for export;  
c.5) With regard to exported crude oil at offshore drilling sites or overl apping areas and goods 
prescribed in Clause 1 Article 93 of this Circular, the Sub -department of Customs where the 
declaration is registered shall certify that the goods passed through the CCA after the customs 
declaration has been granted customs clearanc e (without in -person supervision).  
With regard to petrol and oil provided for outbound aircrafts, the Manager of Sub -department of 
Customs in charge of international airport shall monitor following risk management principles 
according to scheduled daily re fueling, sales invoices or warehouse discharge notes provided by 
the petroleum trading enterprises, and flight plans provided by airport authority.  
G/VAL/N/1/VNM/1 
- 615 -3. Management of goods entering, being stored, and leaving CFS  
All services performed in CFS shall be subjec t to supervision of the customs authority. If exported 
consignments are consolidated into a container, the CFS operator shall make a list of goods to be 
consolidated (2 originals) using the Form No. 25/DMXK -CFS/GSQL Appendix V issued herewith. 
Upon complet ion of consolidation, the customs official in charge shall certify the lists, and then 
give 1 copy to the CFS operator and keep 1 copy at the customs authority.  
a) With regard to imports entering CFS: After all the goods stated in the Master Bill are impor ted 
or exported, the CFS operator shall monitor every Master Bill;  
b) With regard to exports entering CFS: According to the list of goods in exported consignments 
to be consolidated in a same container, the CFS operator shall monitor exported consignments 
that do not enter the CFS within a prescribed time limit as prescribed in Clause 3 Article 61 of the 
Law on Customs;  
c) Reports on goods entering, leaving CFS and goods in stock: Every 5th day of the first month in 
the subsequent quarter, the CFS operator shall send a report on goods' condition and operation 
of CFS using Form No. 26/CFS/GSQL Appendix V issued together with this Circular to the Sub -
department of Customs that manages the CFS."  
Article 52d. Suspension of release of goods from the CCA  
During cu stoms supervision and patrol at customs area and collecting information about exported 
and imported consignments, if any sign of violations against customs laws is found:  
1. Responsibilities of Manager of Sub -department of Customs where the declaration is registered 
or where the goods are stored  
a) Check information about the consignment on the e -customs system to ensure that the 
consignment is still in the customs controlled area;  
b) Give a notification of suspension of goods released from the CCA to decla rants and 
warehousing service providers via the e -customs system;  
c) The notification of suspension shall be made in accordance with Form No. 11/TBTDGS/GSQL 
Appendix V issued herewith.  
2. Responsibilities of Sub -department of Customs where the goods are st ored:  
a) Inspect the goods physically in the witness of the declarant, carrier, or warehousing service 
provider where the goods are stored and information provider (if any);  
b) Take a record and take actions against any violation of customs law as per the law. The 
actions taken shall be notified to relevant agencies.  
3. Responsibilities of the warehousing service provider:  
a) Only allow the goods to leave and enter the port/warehouse/storage yard when the customs 
authority certifies that the goods are eligi ble for release from the CCA, unless it receives the 
notification of suspension from the customs authority;  
b) Cooperate with the customs authority to transport the goods to the inspection place at the 
request of customs authority or allow the goods to be released from the CCA after receiving the 
cancellation of suspension from the customs authority.  
Article 52dd. Cooperation in information exchange and upon system’s breakdown  
1. Responsibilities of the warehousing service provider:  
a) At the port/warehouse /storage yard where the inland transported goods are stored (goods 
traded domestically), the warehousing service provider shall store the inland transported goods 
and exports, imports, goods in transit to justify customs supervision as prescribed in Articl e 34 
Decree No. 08/2015/ND -CP; 
G/VAL/N/1/VNM/1 
- 616 -b) Before the goods enter the storage area, the warehousing service provider shall provide the 
customs authority with the master diagram of the storage area of exported, imports or goods in 
transit, goods that are imported mo re than 90 days since the arrival date at the checkpoint but no 
one comes to receive and transshipped goods (if any) using the Form No. 13 in Appendix X 
issued herewith (only provide it for the customs authority for the first time and keep it updated 
there after);  
c) Update and send to the e -customs system information about goods entering, being stored, and 
leaving as prescribed in Article 52, Article 52a and Article 52b of this Circular; record information 
about goods which passed through the CCA on the e -customs system of the warehousing service 
provider within 5 years for further investigation, reporting, statistics, comparison, and study upon 
requests of customs authority;  
d) During unloading process, if any discrepancy exists (the goods are not in origin al condition; 
deviation in quantity, weight, container number, seal number of the carrier, seal number of 
customs) between the goods reality and those in the list expected to be unloaded provided by the 
customs authority, the warehousing service provider s hall cooperate with the customs authority to 
inspect if the goods are in their original condition.  
If the goods show sign of violations against the law, the warehousing service provider shall follow 
the guidance of the customs authority (mark and seal cont ainer goods on the premises and use 
the surveillance camera system; or bring bulk goods in packages to separate storage area). 
Update information and send it to the e -customs system as prescribed;  
If the original condition of the goods changes (changing em pty containers, packages, stuffing and 
unstuffing) during the storage, the warehousing service provider shall, upon completion of the 
change, update information and send it to the e -customs system as prescribed. The original 
condition of goods only be chan ged with the approval and supervision of the customs authority;  
e) Notify the carrier or good owner to contact with the customs authority if the consignment is not 
eligible for release from the CCA or the customs authority issues a notification of suspensi on of 
release of goods from the CCA.  
2. Responsibilities of the customs authority:  
a) Through the e -customs system, provide warehousing service providers with information about 
goods to be off -loaded, containers to be screened (if any), information about c hange of customs 
declaration status (if any), change of containers eligible for release from the CCA (if any), goods 
eligible for release from the CCA using equivalent Forms in Appendix X issued herewith;  
b) Receive and handle information responded and upd ated on the e -customs system by the 
warehousing service provider as prescribed. If the customs authority receives information about 
discrepancies or goods not in their original condition compared to information provided by the 
warehousing service provider or information about the good showing sign of violation, the 
customs authority shall verify if the goods are in their original condition and adopt customs 
supervision and inspection measures to prevent violations of customs law as prescribed.  
Update inform ation on the e -customs system or take record in the logbook of discrepancies using 
form No. 33 (container goods) or form No. 34 (bulk goods) in Appendix X issued herewith;  
c) Receive and handle difficulties of declarants, warehousing service providers; pro vide phone 
number for receiving information and cooperate in dealing with notifications sent from 
warehousing service providers;  
d) Annually, according to the risk management information, the Departments of Customs of 
province shall inspect how warehousing  service providers in the province monitor goods entering, 
being stored at, leaving ports/warehouses/storage yards; direct affiliated entities to expedite 
warehousing service provider to improve the connection or upgrade of their system (if any) as 
prescri bed; 
dd) The Director of the General Department of Customs shall stipulate message format 
exchanged between the customs authority and warehousing service provider.  
G/VAL/N/1/VNM/1 
- 617 -3. If the e -customs system and the e -customs system of a warehousing service provider cannot  
exchange information (hereinafter referred to as breakdown).  
a) Responsibilities of the warehousing service provider:  
a.1) Within 1 hour from the moment that electronic transactions cannot proceed, the warehousing 
service provider shall notify the Sub -department of Customs in writing to monitor the breakdown 
system (including: name and code of port/warehouse/storage yard; name and code of customs 
authority in charge of the warehousing service provider; description of breakdown, date and time; 
full name of the person who certifies the breakdown, etc.) to deal with the breakdown so as to 
avoid bottlenecks of export and import of goods, entry and exit of means of transport, and record 
the breakdown in the logbook according to items in Form No. 35 Appendix X is sued herewith for 
further monitoring;  
a.2) According to the list of goods eligible for release from the CCA bearing certification of the 
Sub-department of Customs or information about goods eligible for release from the CCA 
provided by the customs authorit y, the warehousing service provider shall allow exports to be 
loaded on the means of transport or allow imports to leave the customs controlled area;  
Aa.3) Update information about goods leaving CCA as soon as possible after the e -customs 
system is fixed.  
b) Responsibilities of the customs authority:  
b.1) The General Department of Customs shall assign a Help Desk to receive reports on 
breakdowns, guidelines and dealing with breakdown as prescribed;  
b.2) The Manager of Sub -department of Customs where the e -customs system breaks down shall 
assign technicians to take in charge and deal with the e -customs system's breakdown round -the-
clock; within 1 hour from the moment that electronic transactions cannot proceed, the Manager 
shall notify the warehousing service  provider in writing to deal with breakdown and avoid 
bottlenecks of export and import of goods and entry and exit of means of transport;  
b.3) The Manager of Sub -department of Customs where the e -customs system breaks down shall 
assign customs officials to  cooperate with the warehousing service provider to determine and 
rectify the breakdown. If the breakdown cannot be rectified, the Manager shall make a record of 
the breakdown condition, time and place of breakdown and notify the Help Desk of customs 
proce dure and follow guidelines;  
b.4) If the e -customs system and system of the warehousing service provider cannot exchange 
information but the e -customs system still has information about goods eligible for release from 
the CCA, every 15 minutes since the bre akdown, the customs official in charge shall check 
declarations eligible for release from the CCA on the e -customs system, consolidate information 
about goods eligible for release from the CCA according to items in Form No. 26 Appendix X 
issued herewith an d send them to the warehousing service provider as the basis for allowing the 
goods to leave the customs controlled area;  
b.5) Request the warehousing service provider to update information about consignments 
released from the CCA as soon as possible after  the e -customs system is fixed.”  
33. Clause 1 and Clause 3 of Article 53 are amended as follows:  
 “If goods are exported by sea, air, railway, inland waterways, transshipment port, transshipment 
area; goods supplied for outbound vessels or airplanes; expor ts transported together with the 
carrier through air checkpoint; exports stored in CFSs or ICDs, the basis for determination of 
exports is the export declaration that has been granted customs clearance and certified that 
goods have been released from the C CA when they are loaded onto the outbound vehicle. For 
exports stored in bonded warehouses, the basis for determination of exports is the export 
declaration that has been granted customs clearance and certified that goods have been moved 
into the bonded wa rehouse on the e -customs system.  
G/VAL/N/1/VNM/1 
- 618 -3. With regard to indirect export (indirect export means a situation in which goods are 
manufactured by a local manufacturer in Vietnam under a contract with a foreign partner and then 
delivered to a local importer in Vietn am for further processing at the request of the foreign party), 
goods that are temporarily exported for re -import and then repurposed, goods sold from the 
domestic market into a free trade zone in a border economic zone, a export -processing zone, or 
an EPE , domestic goods exported under an inward processing contract, the basis is the export or 
import declaration that has been granted customs clearance.”  
34. Article 54 is amended as follows:  
 “Article 54. Imported raw materials/supplies, machinery, equipment   
1. Raw materials/supplies imported for inward processing or manufacturing of exports include:  
a) Materials, semi -finished products, components, knock -down kits directly used for inward 
processing operations or manufacturing operations and are converted i nto the exports;  
b) Supplies that are directly used for inward processing or manufacturing operations but are not 
converted into the exports.  
c) Finished products imported to be attached to exports, packed together with exports that are 
made of imported ra w materials/supplies, or packed together with exports that are made of raw 
materials/supplies bought inland or self -supplied by the exporter to create full packs for exports.  
d) Packages or supplies used as packages of exports.;  
dd) Raw materials/supplies , components, knock -down kits imported for repair or recycling of 
exports;  
e) Samples imported for inward processing or manufacturing of exports.  
2. Imported machinery and equipment leased out or lent by the hirer to the processor to perform 
the processing  contract.”  
35. Article 55 is amended as follows:  
 “Article 55. Consumption rates for processing and manufacturing of goods for export  
1. Consumption rate for manufacturing means the amount of raw materials and supplies used in 
reality for processing or ma nufacturing a unit of product for export and is determined according to 
Form No. 27 in Appendix II hereof.  
In the cases where the scraps or discarded products created during the process of manufacturing 
the previous batch of exports are used for recycling or manufacturing of the next batch, a 
separate consumption rate must be established in accordance with this Article. (Example: 
Enterprise A imports tobacco to manufacture first -class and second -class tobacco shreds for 
exports. The process includes manufac turing of first -class tobacco shreds, drying, pressing and 
cutting to manufacture second -class tobacco shreds. Enterprise A must establish separate 
consumption rates for first -class and second -class tobacco shreds);  
Scraps are unusable raw materials that a re left over during processing or manufacturing of 
exports and then collected to be used as raw materials for manufacturing of other products; 
discarded products are finished products or semi -finished products that fail to meet technical 
standards (in term s of specifications, sizes, qualities, etc.) and discarded during the processing or 
manufacturing of exports instead of being exported.  
2. Data and documents about determination of consumption rates must be retained. Consumption 
rates applied to the produc ts exported in the fiscal year must be notified to the customs when 
submitting the statement mentioned in Clause 2 Article 60 of this Circular.  
Notification of consumption rates is not required if finished products are not available at the end of 
the fisca l year (e.g. sea -going vessels that have a 3 -year manufacturing period, in which case the 
consumption rates must be notified in the third fiscal year).  
G/VAL/N/1/VNM/1 
- 619 -Regarding building raw materials for which a consumption rate cannot be established, documents 
about use  of building raw materials must be retained and included in the statement of their use, 
purchase and inventory.  
3. Consumption rates shall be used by traders and the customs to determine tax payable when 
repurposing or selling exports domestically, making decision on tax refund or tax cancellation 
during post -clearance inspection or specialized inspection.”  
36. Article 56 is amended as follows:  
 “Article 56. Notification of processing/manufacturing facilities, locations of raw 
materials/supplies, machinery , equipment and products to be exported; processing 
contracts and appendices thereof  
1. Notification of processing/manufacturing facilities, locations of raw materials/supplies, 
machinery, equipment and products to be exported (hereinafter referred to as “ manufacturing 
notification”)  
a) Responsibilities of the trader:  
a.1) Submit the manufacturing notification according to form No. 20 in Appendix II hereof and 
other documents specified in Clause 1 Article 37 of Decree No. 08/2015/ND -CP to the Sub -
department  of Customs which is expected to carry out customs procedures as prescribed in 
Clause 1 Article 58 of this Circular (hereinafter referred to as supervisory customs authority) 
through the e -customs system. This provision also applies to export processing en terprises 
(EPEs)  
In case of an error in the e -customs system, the trader shall submit form No. 12/TB -CSSX/GSQL 
in Appendix V hereof;  
a.2) In case of change in information, submit an additional notification to the supervisory customs 
authority according to form No. 20 in Appendix II or form No. 12/TB -CSSX/GSQL in Appendix V 
hereof within 03 working days from the day on which the change occurs;  
a.3) If raw materials/supplies or products have to be stored outside the said manufacturing 
facility, the storage lo cation must be notified to the supervisory customs authority (form No. 20 in 
Appendix II or form No. 12/TB -CSSX/GSQL in Appendix V hereof) before they are moved to such 
location;  
a.4) In case of change of the supervisory customs authority, inform the previ ous supervisory 
customs authority and the new supervisory customs authority through the e -customs system or in 
writing, and submit the manufacturing notification to the latter in accordance with a.1 of this 
Clause. Statements shall be submitted to the new supervisory customs authority in accordance 
with Article 60 of this Circular;  
a.5) Take legal responsibility for the information provided in the notification;  
a.6) Receive feedbacks from the customs authority to revise information (if required).  
b) Respons ibilities of the customs authority:  
b.1) Ensure that the manufacturing notification is automatically received by the e -customs 
system;  
b.2) Within 02 working hours after notification is received, compare information on the notification 
with enclosed docume nts and follow the instructions below:  
b.2.1) If the comparison result is not satisfactory or information is inadequate, inform the trader 
through the e -customs system;  
b.2.2) If the result is satisfactory, inform the trader of the acceptance through the e -customs 
system;  
G/VAL/N/1/VNM/1 
- 620 -b.2.3) Inform the trader if a site inspection is required according to Clause 1 Article 57 of this 
Circular.  
b.3) Carry out an inspection at the manufacturing facility if required according to Article 39 of 
Decree No. 08/2015/ND -CP, which  is amended in Clause 17 Article 1 of Decree No. 59/2018/ND -
CP, and Article 57 of this Circular;  
b.4) Carry out an inspection at the storage location outside the manufacturing facility if it is 
suspected that the raw materials/supplies and products are not  stored at the registered location.  
b.4) In case of change of the supervisory customs authority which received the manufacturing 
notification, the new supervisory customs authority shall follow instructions in b.1, b.2, b.3 and b.4 
of this Clause; The prev ious supervisory customs authority shall provide every information about 
the trader to the new supervisory customs authority, including the statement of use of raw 
materials, supplies, machinery and equipment and exports, conformity with law, fulfillment o f tax 
liabilities, unfinished customs procedures (if any) and other information obtained before the 
change.  
2. Notifications of processing contracts and appendices thereof  
a) Responsibilities of the trader:  
Before exporting or importing raw materials, supp lies, machinery or equipment serving execution 
of a processing contract with a foreign trader, a notification of such processing contract and 
appendices thereof shall be submitted to the supervisory customs authority according to form No. 
21 and form No. 2 2 in Appendix II hereof through the e -customs system, or according to form No. 
18/TBHDGC/GSQL in Appendix V hereof. The e -customs system will automatically receive the 
notification and generate a receipt number.  
Only one notification is required. Additiona l notifications shall be submitted in case of change to 
information in the previous notification. The receipt number shall be written on the declaration of 
exported or imported raw materials, supplies, machinery and equipment serving execution of the 
proce ssing contract according to instructions in form No. 01 and form No. 02 in Appendix II 
hereof.  
b) Responsibilities of the customs authority:  
Use information in the notifications submitted on the e -customs system to monitor and analyze 
risks during import o f raw materials, supplies, machinery, and equipment and export of products.”  
37. Article 57 is amended as follows:  
 “Article 57. Site inspection of processing/manufacturing facilities and storage of raw 
materials/supplies, machinery, equipment and product s to be exported  
1. The cases in which a site inspection is carried out at a processing/manufacturing facility or 
storage of raw materials/supplies, machinery, equipment and products are specified in Clause 1 
Article 39 of Decree No. 08/2015/ND -CP, which is amended in Clause 17 Article 1 of Decree No. 
59/2018/ND -CP. 
2. Entitlements and procedures for inspection  
a) The Director of the supervisory customs authority shall issue the decision on site inspection;  
b) The site inspection decision (form No. 13/QD -KTCSSX/GSQL in Appendix V hereof) shall be 
sent through the e -customs system, by registered mail or fax to the declarant within 03 working 
days from the day on which it is signed;  
c) The site inspection shall be carried out after 05 working days from the is suance date of the 
inspection decision. The inspection duration shall not exceed 05 working days.  
3. Inspection contents  
G/VAL/N/1/VNM/1 
- 621 -a) Compare the address of the processing/manufacturing facility, location of the raw materials, 
supplies, machinery and equipment and p roducts with that written on the manufacturing 
notification or certificate of business registration;  
b) Inspect consistency between the registered business lines and reality;  
c) Inspect the factory, machinery and equipment:  
c.1) Inspect the land use right certificate issued by a competent authority to the trader or the 
landlord, the contract for lease of the warehouse or land (if any) or a competent authority’s 
decision on allocation or lending of land for construction of a export -processing zone, industria l 
park, hi -tech zone, port, border checkpoint, train station and a contract for lease or borrowing of 
land, warehouse or factory with the management board thereof or a local government’s 
confirmation of the use of factory or land for manufacturing;  
c.2) Du ring inspection of machinery and equipment, the customs authority shall inspect the 
following documents: declarations of imported machinery and equipment or invoices for 
machinery and equipment that are purchased domestically or contracts for lease or borr owing of 
machinery and equipment.  
d) Inspect the personnel participating in the manufacturing line e.g. inspecting the employment 
contracts or the payroll;  
dd) Inspect the processing/manufacturing capacity (productivity, quantity of machines, equipment, 
employees, etc.);  
e) Inspect the storage of imported raw materials, supplies and products for export at registered 
locations; monitor them according to accounting books or inventory software program;  
g) In case of reprocessing, the customs authority shall i nspect the reprocessing facility of the 
reprocessing party in accordance with provisions of Points b, c, d and dd of this Clause.  
If the reprocessing party is a household business, inspection is not required unless violations are 
suspected.  
4. Inspection r ecord  
At the end of the inspection, the customs official shall make an inspection record (form No. 
14/BBKT -CSSX/GSQL in Appendix V enclosed herewith). The record shall contain the inspection 
result which truthfully reflects the reality and specify that:  
a) Whether the inspected entity has the manufacturing facility, machines, equipment and 
manufacturing line at the registered location, the lawful right to use the premises; whether the 
duration of the lease contract is shorter than the manufacturing cycle;  
b) Whether the inspected entity’s operation is conformable with the investment registration 
certificate or certificate of business registration;  
c) Whether the inspected entity has the lawful right to own or use machinery, equipment and 
manufacturing lines at the facility, whether they are suitable for the raw materials/supplies 
imported for inward processing or manufacturing of goods for export (if such machinery, 
equipment, manufacturing lines are invested or borrowed by the inspected entity);  
d) Quantity of machines, equipment, employees; unusual increase or decrease in quantity of 
imported raw materials or supplies;  
e) Whether the processing/manufacturing capacity is consistent with that registered with the 
customs authority.  
If the trader no longer opera tes at the registered location, cooperate with the local tax authority, 
commune government or management board of the industrial park, export -processing zone, 
economic zone in issuing a record.  
5. Conclusion  
G/VAL/N/1/VNM/1 
- 622 -a) If the inspected entity concurs with the ins pection record, the Director of inspecting customs 
authority shall issue a conclusion (form No. 14a/KLKT -CSSX/GSQL in Appendix V hereof) within 
03 working days from the day on which the inspection record is signed;  
b) If the inspected entity does not concu r with the inspection record, the inspected entity shall 
send an explanation and relevant documents (if any) to the person who signed the inspection 
decision within 05 working days from the day on which the inspection record is signed. Within 03 
working da ys from the receipt of the explanation or opinions from the competent agency, the 
person who signs the inspection decision shall sign the conclusion.  
The conclusion shall be sent to the inspected entity within 01 working day after it is signed.  
6. Actions to be taken after a conclusion is given  
a) If violations are not found and the inspection result is satisfactory, the inspection result shall be 
updated on the e -customs system within 01 working day after the conclusion is signed;  
b) If the quantity of imp orted raw materials, supplies, machinery or equipment exceeds the 
manufacturing capacity or the imports are not suitable for the registered business line, the 
customs authority shall carry out a post -clearance inspection within 30 days from the day on 
which the conclusion is given;  
c) Impose penalties for failure to adhere to registered business lines (if any);  
d) Follow instructions in Point a Clause 3 Article 39 of Decree No. 08/2015/ND -CP, which is 
amended in Clause 17 Article 1 of Decree No. 59/2018/ND -CP, if the inspected entity does not 
have a manufacturing facility;  
dd) Follow instructions in Point b.2 Clause 4 Article 60 of this Circular if the facility owner has 
made a getaway;  
The conclusion shall be updated on the e -customs system within 01 workin g day from the day on 
which it is signed.”  
38. Article 59 is amended as follows:  
 “Article 59. Inspection of use and inventory of raw materials, supplies, machinery, 
equipment and exports  
1. In the cases specified in Point a and Point b Clause 1 Article 4 0 of Decree No. 08/2015/ND -
CP, which are amended in Clause 18 Article 1 of Decree No. 59/2018/ND -CP, the Director of the 
Sub-department of Customs shall request the inspected entity to provide an explanation through 
the e -customs system or by submitting fo rm No. 36/YCGT -GSQL in Appendix V hereof. Within 05 
working days from the receipt of the request for explanation, the inspected entity shall provide an 
explanation (form No. 37/GT/GSQL in Appendix V hereof) and enclose it with the customs 
dossier.  
a) If th e explanation is accepted by the customs, the result shall be updated to the e -customs 
system and notified to the inspected entity.  
b) If explanation is not provided or not accepted by the customs, the customs shall inform the 
inspected entity and carry ou t a site inspection at the declarant’s premises in accordance with 
procedures established by this Article.  
2. In the cases specified in Point c and Point d Clause 1 Article 40 of Decree No. 08/2015/ND -CP, 
which are amended in Clause 18 Article 1 of Decree No. 59/2018/ND -CP and Point b Clause 1 of 
this Article, the Director of the Customs Department issue a decision on site inspection using form 
No. 38/QD -KTTHSD/GSQL in Appendix V hereof and request the Director of the Sub -department 
of Customs to carry out the inspection.  
If the date of inspection of use and inventory of raw materials, supplies, machinery, equipment 
and exports is the same as that of the post -clearance inspection, the post -clearance inspection 
shall be carried out.  
G/VAL/N/1/VNM/1 
- 623 -The inspection shall not l ast longer than 05 working days. In complicated cases, the duration may 
be extended up to 05 more working days.  
The inspection shall be recorded using form No. 39/BBKT -THSD/GSQL in Appendix V hereof.  
3. The organization or individual that processes or manu factures exports shall be held 
responsible for management and use of raw materials, supplies, machinery, equipment since 
their import, during the manufacturing and until the products are exported, including repurposing, 
domestic sale, disposal of scraps, d iscarded products, excess raw materials, supplies, machinery 
and equipment; use of redundant imported raw materials and supplies obtained during the 
manufacturing process for processing as prescribed by law; provide the documents specified in 
Article 16a o f this Circular.  
4. Handling inspection result  
a) If the inspection result shows that the use of imported raw materials/supplies, machinery, and 
equipment corresponds with the products for exports and practical norms, matches the 
notification of the manuf acturing facility and capacity; matches the accounting records, 
accounting books and the statement of consumption of raw materials and supplies, documents 
about exports and imports: the customs authority will accept the customs and provided data and 
gives a conclusion;  
b) If the inspection result shows that the use of imported raw materials, supplies, machinery and 
equipment does not correspond with the products for exports and practical norms, does not 
match the notification of the manufacturing facility a nd capacity; does not match the accounting 
records, accounting books and the statement of consumption of raw materials and supplies and 
documents about exports and imports: the customs authority will reject the customs declaration 
and data, impose taxes an d take actions against administrative violations as prescribed by law.  
Provisions of Point a and Point b of this Clause also apply to inspections of the statement, post -
clearance inspection and specialized inspection of consumption of raw materials and sup plies;  
c) Time limit for giving inspection result:  
c.1) Within 05 working days from the end of the site inspection, the Sub -department of Customs 
shall send a draft conclusion to the declarant (by fax or registered mail) using form No. 
39a/KLKT -THSD/GSQL i n Appendix V hereof;  
c.2) Within 10 working days from the end of the inspection, the declarant must provide 
explanation in writing;  
c.3) Within 15 working days from the end of the inspection, the Director of the Department of 
Customs shall issue a conclusi on using form No. 39a/KLKT -THSD/GSQL in Appendix V hereof;  
c.4) If the basis for giving conclusion is not sufficient, the Director of Customs Department may 
consult with a competent authority. Within 15 days from the receipt of opinions from the 
competent agency, the Director of Customs Department shall issue the official conclusion.  
5. Updating inspection information  
The decision on inspection, the inspection result and the conclusion about the inspection shall be 
sent to the inspected entity and updated o n the e -customs system within 01 day from the day on 
which the decision on inspection or the conclusion is signed, the end of the site inspection or the 
day on which the conclusion about the site inspection is signed.”  
39. Article 60 is amended as follows : 
 “Article 60. Statement of use of imported raw materials and supplies and exports  
1. Processors and manufacturers of exports (including export processing enterprises) shall 
provide information about imported raw materials and supplies, production and sal e of finished 
products, and the information specified in form No. 30 in Appendix II hereof for the Sub -
department of Customs that received the manufacturer’s notification through the e -customs 
G/VAL/N/1/VNM/1 
- 624 -system (hereinafter referred to as “supervisory customs authori ty"). Information must be provided 
as soon as the activities mentioned in form No. 30 occur.  
Before the first information exchange when connecting with the e -customs system of the 
customs, the trader shall provide the supervisory customs authority with inf ormation about 
inventory of raw materials, supplies and products.  
The customs shall announce the data transfer standard serving information exchange between 
traders and the e -customs system.  
By analyzing the information provided, the customs will assess th e consistency between the data 
sent by traders and data on the e -customs system. Inspection of use and inventory of raw 
materials, supplies, machinery, equipment and exports will be carried out if necessary according 
to Clause 1 and Clause 2 Article 59 of this Circular.  
2. If information is not provided for the customs in accordance with Clause 1 of this Article, the 
statements of use of raw materials, supplies, machinery, equipment and exports shall be 
submitted to the customs annually. The statement shall  be submitted to the supervisory customs 
authority mentioned in Article 56 of this Circular through the e -customs system within 90 days 
from the end of the fiscal year or before the amalgamation, merger, division or relocation of the 
place where procedures  for import of raw materials and supplies are followed.  
a) Rules for accounting and making statements of use of imported raw materials, supplies, 
exports:  
The organization or individual that processes or manufactures exports shall record in accounting 
book s the raw materials, supplies and exports since their import, during the manufacturing and 
until the products are exported or repurposed, dispose of scraps, discarded products, excess raw 
materials, supplies, machinery and equipment; use of redundant impor ted raw materials and 
supplies obtained during the manufacturing process in accordance with regulations on accounting 
of the Ministry of Finance and sort them by sources (imported or domestically purchased). 
Imported raw materials and supplies shall be sor ted by their purposes (for processing, for 
manufacturing of exports, for sale, for used as raw material) according to the customs declaration 
and purchase documents in the period.  
The trader shall prepare and retain documents about imported raw materials and supplies 
according to the import documents; prepare and retain documents about products exported under 
contracts or orders. If imported raw materials and supplies cannot be sorted by their purpose, 
their consumption shall be determined according to the  corresponding ratio of products exported.  
The statement of use of imported raw materials and supplies and exports shall specify the 
amounts imported, used and inventory according to the codes that are monitored during 
production management and specified i n the customs declaration when they the raw materials 
and supplies are imported and when products are exported  
If the trader uses codes other than those specified in the customs declaration, there must be a 
conversion table, which will be presented to the customs upon inspection or request;  
b) The statement of movement and inventory of raw materials and supplies imported for 
processing or manufacturing exports (including those imported by export processing enterprises) 
shall be submitted to the supervisory customs authority according to form No. 25 in Appendix II 
hereof through the e -customs system or form No. 15/BCQT -NVL/GSQL in Appendix V hereof, the 
statement of movement and inventory of finished products derived from raw materials and 
supplies imported f or manufacturing exports according to form No. 26 in Appendix II hereof 
through the e -customs system or form No. 15a/BCQTSP -GSQL in Appendix V hereof and norms 
for manufacturing of exports according to form No. 27 in Appendix II hereof through the e -
custom s system or form No. 16/DMTT -GSQL in Appendix V hereof;  
c) Revisions to the statement:  
The trader may revise the statement upon discovery of errors therein and re -submit it to the 
customs authority within 60 days from the date of submission of the statemen t and before the 
G/VAL/N/1/VNM/1 
- 625 -customs authority issues a decision on inspection of the statement, post -clearance inspection or 
site inspection. If errors are found after the aforementioned deadline or after the customs 
authority has issued a decision on inspection of t he statement, post -clearance inspection or site 
inspection, the trader will face penalties in accordance with regulations of law on tax and actions 
against administrative violations.  
3. Inspection of the statement of use or imported raw materials and supp lies and exports  
a) The customs authority shall inspect the statements on the basis of risk management rules and 
traders’ conformity with law. Statements prepared by preferred enterprises shall be inspected in 
accordance with regulations of the Ministry o f Finance on priority in customs procedures, customs 
inspection and supervision;  
b) The Director of the Customs Departments shall issue a decision on inspection according to 
form No. 17/QD -KTBCQT/GSQL in Appendix V hereof and organize the inspection; Direc tors of 
Sub-departments of Customs shall carry out the inspection accordingly. If the date of inspection 
of the statement is the same as that of the post -clearance inspection, the post -clearance 
inspection shall be carried out;  
c) The inspection shall incl ude the customs dossier on imported raw materials, supplies, exports, 
accounting records, accounting books, documents for monitoring of raw materials, supplies, 
machinery and equipment, and other documents prepared during the reporting period that have 
to be retained by the declarant according to Article 16a of this Circular. If the customs authority 
suspects that there are violations but is not able to give a conclusion after performing the 
inspection tasks mentioned in Point a, Point b, and Point c of thi s Clause, the customs authority 
shall carry out an inspection of the use and management of raw materials and supplies imported 
for manufacturing or processing exports since they are imported, during the manufacturing 
process and until the products are expo rted or repurposed, disposal of scraps, discarded 
products, excess materials supplies, machinery and equipment, use of redundant imported raw 
materials and supplies during the manufacturing process as prescribed by law;  
d) The time limit and procedures for  processing of the inspection result, procedures for site 
inspection of use of raw materials, supplies, machinery and equipment are specified in Clause 2, 
Clause 3, Clause 4 and Clause 5 Article 59 of this Circular. The record on inspection of the 
statemen t and conclusion about the statement shall be prepared according to form No. 
17a/BBKT -BCQT/GSQL and form No. 17b/KLKT -BCQT/GSQL in Appendix V hereof.  
4. Handling late submission of statements  
a) Upon expiry of the time limit for submission of the statement , the Sub -department of Customs 
to which the statement is supposed to be submitted shall:  
a.1) Summon the trader to the customs authority and issue a violation record;  
a.2) Carry out an inspection at the trader’s premises if the trader fails to come within  10 days from 
the day on which the trader is summoned.  
a.3) Carry out document inspection or physical inspection of the next export and import 
shipments of the trader;  
a.4) Cooperate with a competent authority in investigating and tracking the trader that  is 
suspected of making a getaway.  
b) Actions to be taken after the measures in (a) have been implemented:  
b.1) If the trader is still operating, the customs authority shall issue a violation record, transmit 
information to serve post -clearance inspection and specialized inspection;  
b.2) If the trader has disappeared or made a getaway and the customs authority is not able to 
determine the tax payable, the quantity of similar goods of another entity shall be used. After tax 
is calculated, the case shall be t ransferred to an authority in charge of investigation into 
smuggling and tax evasion specified in Criminal Code.”  
G/VAL/N/1/VNM/1 
- 626 -40. Article 61 is amended as follows:  
 “Article 61. Procedures for import of raw materials, supplies, machines and equipment 
and export of pro ducts under inward processing contracts  
1. Procedures for importing raw materials/supplies  
a) The customs dossier, customs procedures applied to imported raw materials/supplies 
(including finished products provided by the hiring party that are attached on  or packed with the 
processed products as full packs; raw materials/supplies imported by the processor) are similar to 
customs procedures for importing goods prescribed in Chapter II of this Circular;  
b) Customs procedures applied to raw materials/supplies  provided by the Vietnamese entity as 
requested by the foreign party in the form of indirect export shall comply with Article 86 of this 
Circular;  
c) The declarant is not required to follow customs procedures for raw materials/supplies 
manufactured or purc hased by the processor in Vietnam (unless they are bought from an EPE or 
an enterprise in a free trade zone);  
d) If raw materials/supplies are imported for inward processing before the processing contract is 
signed, the processor may use such imported raw materials/supplies for execution of the 
processing contract. Before the raw materials/supplies are used for execution of the processing 
contract, the processor shall complete procedures for indirect export prescribed in Article 86 of 
this Circular.  
2. Procedures for importing hired/borrowed machinery and equipment for performing processing 
contracts  
Customs procedures for hired/borrowed machinery and equipment serving execution of 
processing contracts are the same as procedures for temporary import and re -export prescribed 
in Article 50 of Decree No. 08/2015/ND -CP, which is amended in Clause 23 Article 1 of Decree 
No. 59/2018/ND -CP.  
3. Procedures for exporting processed products  
Customs dossiers and customs procedures are the same as those of exports prescr ibed in 
Chapter II of this Circular.  
In the cases where the processed exports are made of domestically purchased raw 
materials/supplies that are subject to export duties, the processed exports shall be written on a 
line and the domestically purchased raw m aterials, supplies shall be written on the next lines in 
“mã số quản lý riêng” section of “NVLCTXK”; export duty and other taxes on the raw 
materials/supplies shall be written on the export declaration.”  
41. Article 62 is amended as follows:  
 “Article 62. Customs procedures for subcontracting processing  
1. If the Vietnamese entity that signs a processing contract (the original contractor) with a foreign 
trader hires another entity to process the goods (the contractor), whether partially or entirely, the 
original processor shall follow export/import procedures, finalize the processing contract with the 
customs authority and take responsibility for the performance of such contract. The original 
contractor shall send an electronic notification through the e -customs system according to form 
No. 23 and form No. 24 in Appendix II hereof or a physical notification according to form No. 
18a/TB -HDGCL/GSQL in Appendix V hereof to the Sub -department of Customs that received the 
manufacturing notification before raw mat erials and supplies are given to the subcontractor.  
2. Customs procedures are not mandatory for goods delivered by one Vietnamese entity to 
another. However, documents relevant to delivery of raw materials, supplies, products, machines 
and equipment shall comply with regulations of the Ministry of Finance on accounting and audit.  
3. If an EPE is the subcontractor or the hirer, follow instructions in Article 76 of this Circular.”  
G/VAL/N/1/VNM/1 
- 627 -42. Article 64 is amended as follows:  
 “Article 64. Procedures for disposal of excess raw materials/supplies, waste, rejects, 
hired/borrowed machinery and equipment  
1. Within 30 days from the completion date or expiration date of the processing contract, the 
declarant shall complete procedures for disposal of excess raw materials/su pplies, waste, rejects, 
hired/borrowed machinery and equipment and processed products in accordance with Clause 2 
of this Article.  
Wastes shall be handled in accordance with regulations of law on environmental protection. The 
disposal process must be recor ded and the records shall be presented to the customs authority 
on request.  
If the aforementioned deadline is not met, the Sub -department of Customs shall issue a violation 
record and impose penalties.  
2. Disposal methods  
Pursuant to Vietnam’s law and ter ms of the processing contract, excess raw materials/supplies, 
hired/borrowed machinery and equipment, waste and rejects shall be:  
a) Sold in Vietnam;  
b) Re -exported to abroad;  
c) Used for another processing contract in Vietnam;  
d) Donated or given away in Vietnam; or  
dd) Destroyed in Vietnam.  
3. Customs procedures  
a) Customs procedures for donating or giving excess raw materials/supplies, hired/borrowed 
machinery and equipment in Vietnam:  
a.1) If the buyer or the recipient is the processor, follow repurposi ng procedures in Article 21 of 
this Circular;  
a.2) If the buyer or the recipient is another entity in Vietnam, follow procedures for indirect export 
prescribed in Article 86 of this Circular.  
b) Procedures for re -exporting raw materials/supplies, wastes, r ejects during execution of the 
processing contract or after completion or expiration of the processing contract are the same as 
re-export procedures specified in Article 48 of Decree No. 08/2015/ND -CP and Clause 21 Article 
1 of Decree No. 59/2018/ND -CP. 
Procedures for re -export of temporarily imported machines and equipment during execution of the 
processing contract or after completion or expiration of the processing contract are the same as 
re-export procedures specified in Article 50 of Decree No. 08/201 5/ND -CP, which is amended in 
Clause 23 Article 1 of Decree No. 59/2018/ND -CP; 
c) Procedures for using raw materials/supplies, machinery, and equipment for another processing 
contract with the same or another hiring entity during execution of the processing  contract or after 
completion or expiration of the processing contract are the same as procedures for indirect export 
prescribed in Article 86 of this Circular;  
d) Destruction of raw materials/supplies, waste and rejects in Vietnam:  
d.1) The declarant shal l send a notification of the destruction method and location to the Sub -
department of Customs where imported raw materials/supplies are declared. The destruction 
shall comply with regulations of law on environmental protection;  
d.2) The customs authority s hall supervise the destruction under risk management rules based on 
assessment of the declarant’s conformity with law;  
G/VAL/N/1/VNM/1 
- 628 -d.3) The customs authority shall directly supervise the destruction of raw materials, supplies, 
machines and equipment whose value is und er VND 1.000.000 or the tax on which is under VND 
50.000.  
d.4) The parties shall issue a destruction record if the destruction is directly supervised by the 
customs authority.  
The customs shall not supervise destruction of raw materials, supplies, machines , equipment 
wastes and rejects of preferred enterprises.”  
43. Clause 1 Article 66 is amended as follows:  
 “Article 66. Rejection of excess raw materials/supplies, machines, equipment and 
processed products by the hirer  
1. The processor shall pay taxes in order to sell such excess raw materials/supplies, 
hired/borrowed machinery and equipment, or processed products which are rejected by the hirer 
on the domestic market, except for the cases in Clause 4 Article 10 of Decree No. 134/2016/ND -
CP. Customs proced ures and tax policies effective on the date of repurposing shall apply in 
accordance with Article 25 of Decree No. 08/2015/ND -CP, which is amended in Clause 12 Article 
1 of Decree No. 59/2018/ND -CP and Article 21 of this Circular.  
If the processor also rej ects the excess raw materials/supplies, machines, equipment and 
processed products, they shall be expropriated if usable. If they are no longer usable, the 
processor shall destroy them and pay the destruction cost.  
2. In case of destruction, follow instruc tions in Point d Clause 3 Article 64 of this Circular.”  
44. Article 67 is amended as follows:  
 “Article 67. Procedures for export of raw materials/supplies for processing and import of 
processed products  
1. Procedures for exporting raw materials/supplies:  
a) Customs procedures shall be followed at the Sub -department of Customs that received the 
notification of the processing contract;  
b) The customs dossier is the same as that of exports prescribed in Chapter II of this Circular. 
The declarant might be requ ired to submit the following documents:  
b.1) The export license or a document permitting the export issued by a competent authority if 
such a document is required:  
b.1.1) For single shipment: 01 original copy;  
b.1.2) For partial shipments: 01 original copy  for the first consignment.  
b.2) A notification of exports that are natural resources or products in which the value of natural 
resources and energy cost is under 51% of the product cost: 01 original copy.  
The declarant is responsible for such notification , which is the basis for determination of eligibility 
for tax exemption.  
The notification shall be submitted when following customs procedures for export of the first 
shipment. The number and date of the notification shall be written in “Phần ghi chú” of t he export 
declarations of the next shipments.  
c) In case of goods forwarded for further processing, the hiring entity in Vietnam is not required to 
follow procedures for further processing at the customs authority.  
2. Procedures for importing processed pr oducts  
a) Customs procedures shall be followed at the Sub -department of Customs that received the 
notification of the processing contract;  
G/VAL/N/1/VNM/1 
- 629 -b) The customs dossier and customs procedures are the same as those specified in Chapter II 
this Circular.  
3. Customs  procedures for hired/borrowed machinery and equipment serving execution of 
processing contracts are the same as procedures for temporary export and re -import prescribed 
in Article 50 of Decree No. 08/2015/ND -CP, which is amended in Clause 23 Article 1 of Decree 
No. 59/2018/ND -CP.” 
45. Article 68 is amended as follows:  
 “Article 68. Procedures for temporary export of processed products for recycling, then re -
importing them into Vietnam  
1. Customs procedures shall be followed at the Sub -department of Customs  that received the 
notification of the processing contract.  
2. Procedures for temporary export of processed products for recycling:  
a) The customs dossier consists of the documents prescribed in Clause 1 Article 16 of this 
Circular and documents for receip t of goods for recycling made by the foreign party: 01 
photocopy copy of each document;  
b) Customs procedures are the same as export procedures prescribed in Chapter II of this 
Circular;  
c) The time limit for recycling shall be agreed by the parties and re gistered with the customs 
authority.  
3. Procedures for re -import of recycled products shall comply with Chapter II of this Circular 
(except for import license, tax declaration, tax verification).  
In case the recycled products are sold overseas, the declara nt shall register a new export 
declaration and follow customs procedures in Chapter II of this Circular (except for physical 
inspection of goods).”  
46. Article 69 is amended as follows:  
 “Article 69. Customs procedures for disposal of excess raw materials/ supplies, waste, 
rejects, machinery and equipment re -exported to serve processing  
1. Within 30 days from the completion date or expiration date of the processing contract, the 
declarant shall complete procedures for disposal of excess raw materials/supplie s, waste, rejects, 
hired/borrowed machinery and equipment and processed products in accordance with Clause 2 
of this Article.  
2. Disposal methods  
Based on the processing contract and pursuant to Vietnam’s law, excess raw materials/supplies, 
hired/borrowed machinery and equipment, waste and rejects shall be:  
a) Sold, donated/given out or destructed overseas;  
b) Imported into Vietnam; or  
c) Used for another processing contract overseas.  
3. Customs procedures  
a) The overseas sale, donation, destruction of exc ess raw materials/supplies, machinery and 
equipment, waste and rejects serving the performance of the processing contract shall comply 
with regulations of the country in which goods are processed.  
b) Customs procedures for import into Vietnam:  
G/VAL/N/1/VNM/1 
- 630 -b.1) If exce ss raw materials/supplies, machinery, equipment are exported from Vietnam; waste 
and rejects are derived from raw materials/supplies exported from Vietnam, procedures for re -
import are the same as those specified in Article 47 of Decree No. 08/2015/ND -CP. 
With regard to shipments of machinery and equipment subject to physical inspection, the customs 
official shall compare the categories, numbers, symbols of machinery and equipment on the 
declaration of temporary export with the re -imported machinery and equ ipment;  
b.2) If excess raw materials/supplies, machinery, equipment are purchased overseas; waste and 
rejects are derived from raw materials/supplies purchased overseas, customs procedures, tax 
policies and commodity policies are the same as those for comm ercial import of goods.  
c) Procedures for transferring excess raw materials/supplies, hired/borrowed machinery and 
equipment to another processing contract:  
The declarant shall send a written notification to the Sub -department of Customs where the 
statemen t is submitted of the names, specifications, quality of raw materials/supplies; amount of 
excess raw materials/supplies, hired/borrowed machinery and equipment under the process 
contract No. (or its appendices) which are used for the processing contract No . … with …. 
(specify the overseas contract manufacturer) according to form No. 40/CT -HDGC/GSQL in 
Appendix V hereof.”  
47. Article 69a shall be added as follows:  
 “Article 69a. Final accounts of materials  
1. Relevant entities shall submit final accounts o f exported materials used for manufacture of 
goods outward processing or at export processing companies according to Form No. 28 
Appendix II issued herewith via the e -customs system or Form No. 15b/BCQT -NLVTNN/GSQL 
Appendix V issued herewith; final account s of import of goods outward processing or at export 
processing companies according to Form No. 29 Appendix II issued herewith via the e -customs 
system or Form No. 15c/BCQT -SPNN/GSQL Appendix V issued herewith no later than the 90th 
day from the end of the  fiscal year or before consolidation, acquisition, division, or dissolution to 
the Sub -department of Customs which issues notifications of processing contract as prescribed in 
Article 56 of this Circular via the e -customs system.  
2. Responsibilities of the  customs authority:  
a) Receive final accounts;  
a) Compare information in the final accounts with information about export of materials and import 
of goods in the processing contract to the final accounts according to the following criteria:  
b.1) Quantity o f exported materials;  
b.2) Quantity of imported materials;  
b.3) Amount of required material for each finished unit stated in the processing contract.  
c) If abnormal discrepancies exist in a report compared to figures in the e -customs system of the 
customs,  an inspection visit to the head office of the declarant shall be undertaken. The power, 
time, procedures and actions against inspection finding shall be conducted in accordance with 
Article 59 of this Circular.  
When undertaking an inspection visit to the head office of the declarant, the customs authority 
shall verify documents that the declarant must retain as prescribed in Article 16a of this Circular. 
If the grounds for violations are not sufficient for giving a conclusion, an inspection visit to the 
head office of the outsourcing party shall be undertaken.”  
48. Article 70 is amended as follows:  
 “Article 70. Procedures for importing raw materials/supplies and exporting products  
G/VAL/N/1/VNM/1 
- 631 -1. Customs dossiers and customs procedures are the same as those for import  of raw materials, 
supplies for export manufacturing prescribed in Chapter II of this Circular. If part of the processing 
is performed by another entity (subcontractor), the importer of raw materials and supplies shall 
submit the notification of subcontrac ting and retain documents about delivery of raw materials, 
supplies and products before the delivery in accordance with Article 62 of this Circular.  
2. Procedures for exporting products  
a) Domestic exports include:  
a.1) Products entirely made of raw materi als/supplies for export manufacturing;  
a.2) Products that are combination of:  
a.2.1) Raw materials/supplies imported for manufacture of domestic exports;  
a.2.2) Raw materials/supplies imported for sale;  
a.2.3) Raw materials/supplies obtained domestically.  
a.3) Products entirely made of raw materials/supplies imported for sale;  
b) The customs dossier and customs procedures are the same as those specified in Chapter II 
this Circular.”  
49. Article 71 is amended as follows:  
 “Article 71. Procedures for disposa l or waste and rejects sold domestically  
Import duty is exempted when wastes and rejects produced during the manufacture of domestic 
exports are sold domestically. VAT, excise tax (if any), environmental protection tax (if any) shall 
be paid and submit for m No. 04 in Appendix IIa hereof through the e -customs system. The 
declarant may also submit physical form No. 06/BKKTT/TXNK in Appendix VI hereof.  
Wastes shall be handled in accordance with regulations of law on environmental protection. The 
disposal proce ss must be recorded and the records shall be presented to the customs authority 
on request.”  
50. Article 74 is amended as follows:  
 “Article 74. Exports and imports of EPEs  
1. Goods imported for manufacturing of domestic exports by an EPE shall undergo cus toms 
procedures and be used for intended purposes, except for the following cases in which the EPE 
and its partners may decide whether to follow customs procedures:  
a) Goods are traded, leased or lent among EPEs. If the goods are raw materials, supplies, 
machines and equipment under processing contracts between EPEs, follow instructions in Clause 
3 Article 76 of this Circular;  
b) Goods are building materials, stationery, food, consumables bought from the domestic market 
to build, serve the operation of the EPC and life of the EPE’s employees;  
c) Goods circulated within an EPE or among EPEs in the same export -processing zone;  
d) Goods of EPEs of the same corporation or group of companies in Vietnam;  
dd) Goods received and dispatched by the EPE for repair, cla ssification, packaging or 
repackaging.  
If customs procedures are nor followed, the EPE shall keep a log of goods received 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.  
2. Customs procedures is not required when goods imported by the EPE are sold to domestic 
enterprises if taxes on which have been fully paid and regulations on management of exports and 
imports of non -EPEs are compli ed with.  
G/VAL/N/1/VNM/1 
- 632 -Customs procedures are not required for trade of domestic goods purchased by the EPE if tax on 
which has been fully paid in accordance with regulations applied to non -EPEs. In the cases 
where an EPE purchases domestic goods subject to export duty,  customs procedures have to be 
completed unless the goods are used as raw materials or supplies and consumed during the 
manufacture process (e.g. fossil coal burnt during production).”  
51. Article 75 is amended as follows:  
 “Article 75. Customs procedures  applied to exports, imports, wastes and rejects of EPEs  
1. Regarding raw materials and supplies imported for production, construction of factories, offices 
or installation of equipment of the EPE; goods imported as fixed assets, imported consumables 
and d omestic exports of EPEs:  
Customs procedures are the same as those specified in Chapter II this Circular. The declarant 
must provide sufficient information on the customs declaration on the e -customs system, except 
for the tax rate and tax amount.  
Customs p rocedures for import of goods for construction of factories, offices or installation of 
equipment by a contractor shall be completed at the EPE’s supervisory customs authority; the 
importing contractor shall complete the customs declaration in accordance w ith Appendix II 
hereof, specify the contract number in “Phần ghi chú” (“Notes”). The imports must be delivered to 
the EPE as soon as they are granted customs clearance. After 30 days from the day on which the 
contract is completed, the EPE and the importin g contractor shall send a report on quantity of 
imports to the EPE’s supervisory customs authority (form No. 20/NTXD -DNCX/GSQL in Appendix 
V hereof).  
2. Regarding goods traded between an EPE and a domestic enterprise: The EPC and the 
domestic enterprise sh all follow corresponding customs procedures for indirect export prescribed 
in Article 86 of this Circular.  
3. Regarding goods traded between two EPEs: follow procedures for indirect export prescribed in 
Article 86 of this Circular.  
4. Disposal of an EPE's wastes and rejects  
a) For wastes and rejects that may be sold to a domestic enterprise: Customs procedures shall 
comply with Chapter II of this Circular, according to which the EPE shall complete export 
procedures and the domestic enterprise shall open a c orresponding import declaration;  
b) For wastes and rejects that may be exported: The EPE shall complete export procedures in 
accordance with Chapter II of this Circular.  
5. Destruction of raw materials, supplies, wastes and rejects of EPEs shall comply wit h Point d 
Clause 3 Article 64 of this Circular.  
6. Goods that were exported by an EPC and have to be re -imported for repair and then re -
exported shall follow customs procedures for exports that are returned prescribed in Article 47 of 
Decree No. 08/2015/N D-CP. 
7. Wastes shall be handled in accordance with regulations of law on environmental protection. 
The disposal process must be recorded and the records shall be presented to the customs 
authority on request.”  
52. Article 76 is amended as follows:  
 “Arti cle 76. Customs procedures for an EPC hiring a domestic processor, a domestic 
enterprise hiring an EPC as a processor, an EPC hiring another EPC as a processor or an 
EPE hiring a foreign processor  
1. When an EPE hires a domestic processor:  
a) The domestic enterprise shall follow customs procedures in accordance with regulations on 
inward processing prescribed in Section 1 and Section 2 Chapter III of this Circular. Customs 
G/VAL/N/1/VNM/1 
- 633 -procedures may be completed at the EPE’s supervisory customs authority. Write “#&GCPT Q” in 
“số quản lý nội bộ doanh nghiệp” on the customs declaration;  
b) The EPE is not required to follow customs procedures when dispatching goods to the domestic 
processor for processing and when receiving processed products from the domestic processor.  
In case goods are not returned after being delivered by the EPC to the domestic processor for 
inward processing or repair, a new declaration shall be opened for repurposing as prescribed in 
Chapter II of this Circular.  
2. When a domestic enterprise hires an EPE as a processor:  
a) The domestic enterprise shall follow customs procedures in accordance with regulations on 
inward processing prescribed in Section 1 and Section 3 Chapter III of this Circular. Customs 
procedures may be completed at the EPE’s supervis ory customs authority. Write “#&GCPTQ” in 
“số quản lý nội bộ doanh nghiệp” on the customs declaration;  
b) The EPE is not required to follow customs procedures when goods from the domestic 
enterprise for processing and when delivering processed products to the domestic enterprise.  
3. When an EPE hires another EPE as a processor: Both the hiring EPC and the hired EPC are 
not required to follow customs procedures when delivering and receiving goods and processed 
products under the processing contract.  
4. Goods  processed by a foreign processor hired by an EPE shall follow customs procedures for 
inward processing specified in Section 3 of this Circular.  
5. When customs procedures are not required, the EPE shall retain and present documents about 
processing and ma nufacturing of domestic exports in accordance with Article 60 of the Law on 
Customs and Article 37 of Decree No. 08/2015/ND -CP (except the manufacturing notification).”  
53. Clause 4 Article 77 is amended as follows:  
 “4. Use of invoices when an EPE exercis es its rights to export or import to trade in goods  
a) The EPE shall apply for tax registration with a domestic tax authority, to which VAT on export 
and import shall be paid;  
b) When the EPE purchases goods from a domestic enterprise, the domestic enterpr ise shall 
issue a VAT invoice which specifies VAT rates to the EPE;  
c) When exporting, the EPE shall issue invoices as if a domestic enterprise exporting goods and 
may apply 0% VAT and claim VAT refund if refund conditions are fully satisfied.”  
54. Articl e 78 is amended as follows:  
 “Article 78. Handling imported assets, goods when an EPE is converted to another type of 
business and vice versa  
1. When an EPE is converted into a non -EPE and vice versa:  
a) The contract manufacturer shall determine the import ed assets and goods in inventory and 
propose a solution to the customs authority, such as repurposing, sale, donation, destruction in 
Vietnam or export and follow corresponding customs procedures before the conversion is 
permitted by a competent authority;  
b) Imported assets and goods shall be identified and liquidated before the conversion is permitted 
by a competent authority.  
2. When a non -EPE is converted into an EPE:  
a) The enterprise shall report the quantity of raw materials/supplies in inventory; th e customs 
authority shall carry out an inspection and deal with tax issues;  
b) Before converting, all outstanding taxes and fines must be paid to the customs authority. The 
customs authority shall only apply preferential tax and customs policies for EPEs t o the 
G/VAL/N/1/VNM/1 
- 634 -converting enterprise after all tax and customs liabilities are fulfilled and an EPE certificate is 
issued by a competent authority. Regarding raw materials, supplies, machines and equipment 
that are imported under a processing contract with a foreig n trader and raw materials, supplies 
imported for export manufacturing, the recently converted EPE is not required to declare and pay 
tax to the customs authority if the manufacture and export is carried on.”  
55. Article 79 is amended as follows:  
 “Articl e 79. Liquidation of goods of EPEs  
1. An EPE may liquidate the following imports: machines and equipment, vehicles, raw materials, 
supplies and other imports under its ownership by means of export, sale, donation or destruction 
in Vietnam.  
2. Liquidation procedures  
a) In case of liquidation by export, the EPE shall open an export declaration;  
b) In case of liquidation by selling, giving or donating in Vietnam, the EPE may choose between 
the following methods:  
b.1) In case of repurposing, the EPC shall regi ster a new customs declaration, tax policies, 
imports management policies applicable at the time of registration of the declaration (unless all 
import management policies were fulfilled at the time of import); the basis for tax calculation is the 
dutiable values, tax rates, and exchange rates at the time of registering the declaration prescribed 
in Article 21 of this Circular.  
After repurposing, customs procedures are not required when goods are sold, given or donated 
within Vietnam.  
b.2) If the EPE choses  indirect export as prescribed in Article 86 of this Circular, the EPE and the 
domestic enterprise shall complete the procedures and pay taxes. Policies on management of 
exports and imports shall not apply during the indirect export process, except for goo ds that have 
not undergone inspection during import and goods subject to licensing, in which case a written 
approval by the licensing authority is required.  
c) In case of destruction, follow instructions in Point d Article 64 of this Circular.”  
56. Point c  and Point d below are added to Article 82:  
"c) Warehouse/depot of a trader that has been granted a temporary import number by the 
Ministry of Industry and Trade;  
d) Bordering customs clearance posts and export inspection posts”.  
57. Point c is added to Cl ause 1 of Article 83 as follows:  
 “c) Goods temporarily imported for re -export for which customs procedures have been completed 
shall be gathered at inspection sites or bonded warehouses at the checkpoint of temporary import 
or checkpoint of re -export and re-exported through such checkpoint by the deadline. Goods shall 
be stored at the locations specified in Clause 5 Article 82 of this Circular pending re -export;”  
58. Clauses 3, 4, 5 of Article 86 are amended as follows:  
 “3. Customs dossier  
The customs dos sier of indirect exports shall comply with Article 16 of this Circular.  
If goods are traded between an inland enterprise and an EPE or an enterprise in a free trade 
zone, the declarant may use VAT invoices or sale invoices as prescribed by the Ministry of 
Finance instead of commercial invoices. In case of finance lease by an EPE or an enterprise in a 
free trade zone, the declarant is not required to submit the commercial invoice, VAT invoice or 
sale invoice.  
G/VAL/N/1/VNM/1 
- 635 -4. Within 15 working days from the day on which t he exports are granted customs clearance, the 
local importer shall complete customs procedures.  
5. Customs procedures  
a) The local exporter shall:  
a.1) Complete the declaration of exports and combined transport, specifying the destination code 
of the Sub -department of Customs where import procedures are followed and the enterprise 
identification number (write “#& XKTC” in “Số quản lý nội bộ của doanh nghiệp” or “Ghi chép 
khác” on the physical declaration);  
a.2) Follow procedures for exporting goods as prescribed;  
a.3) Inform the local importer of the completion of export procedures and deliver the goods to the 
impo rter after the importer completes import procedures;  
a.4) Receive information about the indirect import declaration for which customs procedures have 
been completed by the local importer for further processing.  
b) The importer shall:  
b.1) Complete the im port declaration by the deadline, specifying the number of the declaration;  
b.2) Follow procedures for importing goods as prescribed;  
b.3) After import procedures are completed, request the local exporter to carry on the procedures;  
b.4) Only sell or use i mports for manufacturing after they are granted customs clearance.  
c) The customs authority where import procedures are followed shall:  
c.1) Complete the export procedures prescribed in Chapter II of this Circular;  
c.2) Monitor declarations of indirect exp orts that have completed customs procedures but have 
not completed import procedures and inform the Sub -department of Customs where import 
procedures will be carried out, which will supervise the local importer following the procedures.  
d) The customs auth ority where import procedures are followed shall:  
d.1) Carry out inspection according to the classification result given by the e -customs 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.2) Compile monthly lists of indirectly exports that have been granted customs clearance (form 
No. 01/TB -XNKTC/GSQL in Appendix V enclosed herewith) an d send them to the supervisory tax 
authority of the local importer;  
d.3) Cooperate with the Sub -department of Customs where export procedures are carried out in 
supervising the local importer completing customs procedures.”  
59. Article 91 is amended as fol lows:  
 “Article 91. Customs management of goods entering and dispatched from bonded 
warehouses  
1. Customs procedures for sending goods to a bonded warehouse from abroad  
a) Responsibilities of the declarant:  
a.1) Complete the import declaration according t o Appendix II and Clause 1 Article 51c of this 
Circular.  
If a physical customs declaration is made according to Clause 2 Article 25 of Decree No. 
08/2015/ND -CP, which is amended by Clause 12 Article 1 of Decree No. 59/2018/ND -CP, the 
G/VAL/N/1/VNM/1 
- 636 -declarant shall comple te and submit 02 original copies of form No. HQ/2015/NK in Appendix IV 
hereof;  
a.2) Submit 01 photocopy of the bill of lading or an equivalent transport document as prescribed 
by law (except for goods imported through a land checkpoint);  
a.3) Submit 01 pho tocopy of the certificate of temporary import number issued by the Ministry of 
Industry and Trade for goods temporarily imported for re -export subject to conditions prescribed 
by the Ministry of Industry and Trade;  
a.4) Submit 01 copy of the inspection cer tificate.  
 (not required if an electronic inspection certificate is issued through National Single -window 
Information Portal);  
b) The Sub -department of Customs responsible for the bonded warehouse (hereinafter referred 
to as “supervisory customs authority ”) shall:  
Complete the customs procedures specified in Section 3 Chapter II of this Circular and the tasks 
specified in Point a.1 Clause 4 Article 51c of this Circular;  
c) The day on which goods enter the bonded warehouse is the day on which the informatio n 
about arrival of imports is updated by the customs authority on the e -customs system;  
d) Goods that are sent to the bonded warehouse before being exported to another country where 
the certificate of temporary import number issued by the Ministry of Indus try and Trade is required 
may only be sent to the bonded warehouse in the province where the checkpoint of import or 
checkpoint of export is located;  
dd) Goods sent to the bonded warehouse from abroad may only be imported through the 
checkpoints prescribed  by the Prime Minister and the Ministry of Industry and Trade.  
2. Customs procedures for sending goods to a bonded warehouse from a free trade zone or 
inland  
a) Responsibilities of the declarant:  
a.1) Follow customs procedures applied to goods entering the  bonded warehouse from a free 
trade zone specified in Clause 1 Article 51c of this Circular or corresponding export procedures 
for delivering goods from inland to the bonded warehouse specified in Chapter II of this Circular;  
a.2) Perform the tasks prescri bed in Clause 2 Article 52s of this Circular when moving goods into 
the bonded warehouse.  
b) The supervisory customs authority shall:  
b.1) Inspect and monitor movement of goods in the bonded warehouse in accordance with Article 
52a of this Circular;  
b.2) P erform the tasks prescribed in Point a.2 Clause 3 Article 51c of this Circular.  
c) The day on which goods are sent to the bonded warehouse is the day on which the customs 
authority confirms on the e -customs system that goods been released from the CCA.  
3. Customs procedures for sending goods to a bonded warehouse before export:  
a) Responsibilities of the declarant:  
a.1) Make a declaration of independent transport of goods under customs supervision as 
prescribed in Clause 2 Article 51b of this Circular;  
a.2) Submit 01 photocopy of the goods dispatch note as prescribed by regulations of law on 
accounting specifying the numbers of corresponding declarations of received goods;  
a.3) Perform the tasks prescribed in Clause 2 Article 52a of this Circular when dispat ching goods 
from the bonded warehouse.  
G/VAL/N/1/VNM/1 
- 637 -b) The supervisory customs authority shall:  
b.1) Perform the tasks prescribed in Clause 3 Article 51b of this Circular and receive feedbacks 
from the Sub -department of Customs at the checkpoint of export;  
b.2) Inspect  and monitor movement of goods in the bonded warehouse in accordance with Article 
52a of this Circular.  
c) Goods exported from a bonded warehouse (including goods sent by post or express mail) may 
only be exported through the checkpoints prescribed by the  Prime Minister and the Ministry of 
Industry and Trade;  
d) After goods enter the CCA at the checkpoint of export from a bonded warehouse, the Sub -
department of Customs at the checkpoint of export shall monitor goods until they are actually 
exported from Vi etnam’s territory. If goods are not exported by 15 days from the day on which 
goods arrive at the checkpoint of export or the checkpoint of export is changed, the Sub -
department of Customs at the checkpoint of export must notify the supervisory customs aut hority 
for monitoring in cooperation. Regarding goods exported from a bonded warehouse through a 
checkpoint by road or by river, their release from the CCA shall be updated on the e -customs 
system if they have entered the importing countries through the ch eckpoint of export.  
4. Customs procedures for import of goods from a bonded warehouse to inland or a free trade 
zone; customs procedures for temporary import of goods for sale at duty -free shops  
a) Responsibilities of the declarant:  
a.1) Complete the impor t declaration form No. 1 in Appendix II hereof;  
a.2) Complete corresponding import procedures specified in Chapter II of this Circular.  
If the declarant is also the owner of the goods stored in the bonded warehouse, the documents 
that are prepared or issue d when the goods are imported shall be enclosed with the customs 
dossier for submission or presentation;  
a.3) Perform the supervision task prescribed Clause 4 Article 52 of this Circular.  
b) The supervisory customs authority shall:  
b.1) Complete the import  procedures prescribed in Chapter II of this Circular.  
b.2) Perform the tasks prescribed in Point d.1 Clause 4 Article 52 of this Circular;  
b.3) Inspect and monitor movement of goods in the bonded warehouse in accordance with 
Clause 4 Article 52 of this Ci rcular;  
b.4) Perform the tasks prescribed in Point a.2 Clause 4 Article 51c of this Circular.  
c) The following goods must not be imported to inland from a bonded warehouse:  
Goods on the list of imports for which import procedures must be carried out at the  checkpoint of 
import according to the Prime Minister’s Decision No. 15/2017/QD -TTg (except for bonded 
warehouses located within a seaport, land checkpoint or airport).  
Customs procedures for import of the goods mentioned in Article 2 of Decision No. 15/20 17/QD -
TTg shall be carried out at the supervisory customs authority or an appropriate Sub -department 
of Customs specified in Article 2 of Decision 15/2017/QD -TTg.  
5. Customs procedures for sending goods from a bonded warehouse to another  
a) Goods that are  removed from the old bonded warehouse shall follow customs procedures 
prescribed in Clause 4 of this Article;  
b) Goods that are delivered to the new bonded warehouse shall follow customs procedures 
prescribed in Clause 1 of this Article;  
G/VAL/N/1/VNM/1 
- 638 -c) The period of goods retention in the bonded warehouse begins from the day on which goods 
enter the old bonded warehouse.  
6. With regard to goods transported to a bonded warehouse from a checkpoint, another bonded 
warehouse or another location and vice versa that are und er the management of the same Sub -
department of Customs, the monitoring of goods being delivered between such locations shall be 
decided by Customs Department of the province.  
7. If violations of law are suspected, the Director of the supervisory customs a uthority shall decide 
whether to carry out a physical inspection before goods are delivered to or dispatched from the 
bonded warehouse. The result of physical inspection shall be written on form No. 
06/PGKQKT/GSQL in Appendix V hereof.  
8. The transfer of o wnership of goods in bonded warehouses shall be carried out by goods owner 
upon sale of goods in accordance with Clause 8 Article 3 of the Law on Commerce. The owner of 
the bonded warehouse shall send the supervisory customs authority a notification of the  transfer 
of ownership of goods in the bonded warehouse. Procedures for delivering and dispatching 
goods are exempted. The period of goods retention in the bonded warehouse begins from the 
day on which goods are delivered to the bonded warehouse according to the bonded warehouse 
lease contract between the owner of the bonded warehouse and the former goods owner.  
9. Reporting movement of goods in bonded warehouses in case movement of goods in bonded 
warehouse are not monitored according to Clause 4 Article 5 2 or Clause 2 Article 52a of this 
Circular.  
a) The bonded warehouse owner shall monitor and finalize bonded warehouse lease contracts 
with goods owners. On every 15th of the first month of the next quarter, the bonded warehouse 
owner shall send the supervi sory customs authority a written notification of goods condition and 
operation of the bonded warehouse (form No. 24/BC -KNQ/GSQL in Appendix V hereof); The 
supervisory customs authorities shall send the reports to the Customs Departments, which will 
submit consolidated reports to the General Department of Customs on the 25 of the first month of 
the quarter;  
b) The supervisory customs authority is responsible for monitoring the warehouse inventory on 
the basis of customs declarations of goods sent to the bond ed warehouse and the inventory 
software of the bonded warehouse owner; time limit for retention of goods in the bonded 
warehouse, compare with the notification of goods condition and operation of the bonded 
warehouse. If the quantity of goods in inventory is suspected, the Director of the Sub -department 
of Customs shall decide a site inspection, compare with information on the inventory software of 
the bonded warehouse owner.  
10. Every year, the Customs Department of the province shall inspect the operatio n of bonded 
warehouses and the adherence to law of bonded warehouse owners, then submit the inspection 
result to the General Department of Customs. Customs Departments shall carry out surprise 
inspections if violations of law are suspected.  
11. Procedures for change of the checkpoint of export or return of goods that have been delivered 
to the checkpoint of export back to the bonded warehouse:  
a) Customs dossier:  
a.1) Independent transport declaration:  
a.2) A declarant’s request for permission to take the g oods back to the bonded warehouse for 
storage pending export. The request shall specify the name and address of the bonded 
warehouse, estimated storage period, which must not exceed the time limit specified in Clause 1 
Article 61 of the Law on Customs): 01  original copy;  
a.3) A notification of approval for the transport declaration (when goods are transported to the 
checkpoint of export from the bonded warehouse).  
b) Customs procedures are the same as those specified in Article 51b of this Circular:  
G/VAL/N/1/VNM/1 
- 639 -The cu stoms official at the checkpoint of export and the supervisory customs authority of the 
bonded warehouse shall perform the following additional tasks:  
b.1) If the shipment has not entered the CCA at the checkpoint of export: on the basis of the 
declarant’s  request for permission to transport the goods back to the bonded warehouse, the 
supervisory customs authority of the bonded warehouse shall inspect the seal and documents 
before initiating procedures for transporting goods to the bonded warehouse, send th e Sub -
department of Customs at the checkpoint of export a notification, which is the basis for finalizing 
the independent transport declaration by updating information about arrival of goods;  
b.2) If the shipment has entered the CCA and the declarant wish es to transport it back to the 
initial bonded warehouse or the bonded warehouse at the checkpoint of export: the Sub -
department of Customs at the checkpoint of export shall inspect the quantity of goods that arrive 
at the checkpoint of export and request t he declarant to open a new independent transport 
declaration before transporting the goods to the bonded warehouse. If goods are stored in a 
bonded warehouse at the checkpoint of export, the Sub -department of Customs at checkpoint of 
export shall send a no tification to the supervisory customs authority of the initial bonded 
warehouse;  
b.3) If the shipment has entered the CCA and the declarant wishes to export part of the shipment 
and transport the rest to the initial bonded warehouse or the bonded warehouse  at the checkpoint 
of export: the Sub -department of Customs at the checkpoint of export shall inspect the quantity of 
exports and request the declarant to open a new independent transport declaration before 
transporting the goods to the bonded warehouse. I f the goods are stored in a bonded warehouse 
at the checkpoint of export, the Sub -department of Customs at checkpoint of export shall send a 
notification to the supervisory customs authority of the initial bonded warehouse.  
60. Point b Clause 1 of Article  93 is amended as follows:  
 “b) Responsibilities of the declarant:  
b.1) Complete the customs declaration according to Appendix II enclosed herewith;  
b.2) Submit a customs dossier as prescribed in Article 16 of this Circular which contains 
documents certify ing every delivery of goods (sale invoice, commercial invoice, goods dispatch 
invoice, etc.); compile a list of documents certifying deliveries of goods (form No. 27/THCT -
KML/GSQL in Appendix V hereof) and submit them to the customs authority while followi ng 
customs procedures.  
Regarding certain special goods:  
b.2.1) Regarding electricity exports and imports, the declarant shall cooperate with the customs 
authority and relevant units in declaring the monthly consumption on the first day of the 
succeeding mo nth, And issue a record confirmed by the parties. Within 30 days from the 
confirmation date, the declarant shall make the customs declaration and enclose the record with 
the customs dossier mentioned in Article 16 of this Circular;  
b.2.2) Procedures for oi l and gas supplied for outbound airplanes shall be completed within 30 
days.”  
61. Article 94 is amended as follows:  
 “Article 94. Procedures for import of finance lease assets  
1. Imports for the entities eligible for exemption of import duty on finance le ase assets prescribed 
in Articles 14, 16, 17 and 19 of No. 134/2016/ND -CP  
a) The finance lease enterprise that imports goods into Vietnam shall follow import procedures as 
follows:  
a.1) Prepare the customs dossier in accordance with Clause 4 Article 16 of  this Circular;  
a.2) Follow customs procedures at the locations specified in Point a Clause 2 Article 85 of this 
Circular;  
G/VAL/N/1/VNM/1 
- 640 -a.3) Follow the customs procedures specified in Chapter II of this Circular; specify the number, 
date of effective and date of expira tion of the finance lease contract and the name of the finance 
lease enterprise.  
The imported finance lease assets shall be given to the lessee as soon as they are granted 
customs clearance.  
b) The Sub -department of Customs where the declaration is opened shall complete import 
procedures in accordance with Chapter II of this Circular;  
c) If the finance lease assets on which import duty is exempt are not used for intended purposed 
after the finance lease contract is terminated or completed, the finance lease  enterprise shall 
declare and pay the duty in accordance with Article 21 of this Circular.  
2. Imports leased out to EPEs and enterprises in free trade zones  
a) Procedures for import of finance lease assets:  
The finance lease enterprise shall complete proc edures for import of goods to be leased by the 
EPE or the enterprise in the free trade zone (the lessee). To be specific:  
a.1) Prepare the customs dossier in accordance with Clause 3 Article 16 of this Circular;  
a.2) Complete customs procedures at the supe rvisory Sub -department of Customs of the lessee:  
a.2.1) For EPEs: follow instructions in Point b.1 Clause 1 Article 58 of this Circular;  
a.2.2) For enterprises in free trade zones: follow instructions in Point a Clause 2 Article 90 of this 
Circular.  
a.3) F ollow the customs procedures specified in Chapter II of this Circular; specify the number, 
date of effective and date of expiration of the finance lease contract and the name of the finance 
lease enterprise; the declared value shall comply with Appendix II  of Circular No. 39/2015/TT -
BTC, the dutiable value, time and method for duty calculation shall comply with Article 4 and 
Article 5 of Circular No. 39/2015/TT -BTC.  
The imports shall be given to the lessee as soon as they are granted customs clearance and their 
status quo must be maintained until the lessee completes the customs procedures specified in 
Point b of this Clause.  
b) Delivery:  
b.1) Prepare the customs dossier in accordance with Article 16 of this Circular, enclose 01 copy 
of the finance lease co ntract with the customs dossier. Commercial invoices and VAT invoices 
are not required. If indirect export of the goods is subject to licensing, the license is not required 
in the customs dossier;  
b.2) Complete customs procedures at the supervisory Sub -department of Customs of the lessee;  
b.3) Follow the customs procedures specified in Article 86 of this Circular; declare the customs 
value according to the prices written on the sale contract between the finance lease enterprise, 
the lessee and the foreign s upplier; the type of invoice is “B”; do not write the invoice date and 
number; write the following in “Phần ghi chú” (“Notes”):  
On the indirect export declaration: “hàng hóa cho (tên khách hàng thuê) thuê tài chính theo hợp 
đồng thuê tài chính số...” (“the se goods are leased out to [name of the lessee] under the finance 
lease contract No. …”).  
On the indirect import declaration: “hàng hóa thuê tài chính của (tên công ty cho thuê tài chính) 
theo hợp đồng thuê tài chính số...” (“these goods are leased out by  [name of the lessor] under 
finance lease contract No. …”).  
c) If the finance lease enterprise has imported the goods to inland before they are leased out to 
the lessee, the finance lease enterprise shall complete import procedures, declare and pay import  
duty as prescribed.  
G/VAL/N/1/VNM/1 
- 641 -After the goods are received by the lessee, the finance lease enterprise will have the import duty 
refunded. If the goods are imported back to inland, the finance lease enterprise shall declare and 
pay import duty.  
3. Imports leased ou t to other partners  
In the cases where a finance lease enterprise imports goods and leases them out to a partner 
other than those mentioned in Clause 1 and Clause 2 of this Article, the finance lease enterprise 
shall declare and pay import duty thereon whi le following import procedures.  
4. Goods directly imported from overseas finance lease enterprises  
Customs procedures are the same as those specified in Chapter II this Circular. Declared values 
shall comply with Appendix II of Circular No. 39/2015/TT -BTC,  dutiable value, time and method 
for duty calculation shall comply with Article 4 and Article 5 of Circular No. 39/2015/TT -BTC.  
62. The title of Chapter VII is amended as follows:  
 “TAX EXEMPTION, TAX REDUCTION, TAX REFUND AND TAX ADMINISTRATION OF 
EXPORTS  AND IMPORTS  
63. Article 129 is amended as follows:  
 “Article 129. Procedures for receiving and processing applications for tax refund and tax 
cancellation  
1. Responsibilities of the taxpayer  
a) Complete the tax refund application form No. 01 in Appendix IIa hereof and send it through the 
e-customs system to the customs authority to which tax was paid;  
b) In case of physical application, complete form No. 09 in Appendix VII of Decree No. 
134/2016/ND -CP and submit it together with the documents mentioned in  Article 33 through 37 of 
Decree No. 134/2016/ND -CP.  
2. The customs authority shall receive and process tax refund applications in accordance with 
Article 59 and Article 60 of the Law on Tax administration dated November 29, 2006, which is 
amended in Clau se 18 Article 1 of the Law on amendments to the Law on Tax administration 
dated November 20, 2012.  
a) Receiving applications:  
a.1) The customs authority shall receive tax refund applications through the e -customs system, 
which will automatically respond th e applicants.  
If the application is not satisfactory, the e -customs system will request the applicant to provide 
additional information;  
a.2) In case of submission of physical applications, the receiving officer shall append the seal and 
keep a log of the physical applications received  
a.3) Tax refund applications sent by post shall be handled in accordance with Clause 2 Article 59 
of the Law on Tax administration No. 78/2006/QH11.  
b) Application classification:  
b.1) There are two categories of tax refund applications: inspection before refund and inspection 
after refund;  
b.2) The customs authority shall classify the applications through the e -customs system, which 
will automatically respond the applicants.  
Physical applications shall be classified in accor dance with Clause 18 Article 1 of the Law No. 
21/2012/QH13, which amends Article 60 of the Law on Tax administration No. 78/2006/QH11, 
Clause 2 Article 41 of Decree No. 83/2013/ND -CP. 
G/VAL/N/1/VNM/1 
- 642 -3. Inspection after refund  
a) The customs authority shall inspect fulfil lment of tax refund conditions, the amount of 
refundable tax and unpaid tax on the e -customs system; compare information in the application 
for tax refund with information on the e -customs system and carry on as follows:  
a.1) If the application is not sati sfactory, request the applicant to provide additional information 
through the e -customs system;  
a.2) If the application is rejected, provide explanation for the applicant through the e -customs 
system.  
b) In case of physical applications, the customs author ity shall inspect the documents, compare 
information on the e -customs system and tax policies to determine eligibility for tax refund and 
amount of refundable tax.  
If additional information is needed, the customs authority shall inform the taxpayer using f orm No. 
11/TBBSHS/TXNK in Appendix VI. If the application is rejected, the customs authority shall send 
a notification to the taxpayer using form No. 12/TBKTT/TXNK in Appendix VI hereof;  
c) The taxpayer’s explanation shall be submitted through the e -custom s system or in writing to 
the customs authority. In case of written explanation, the customs authority shall issue a record 
(form No. 18/BBLV/TXNK in Appendix VI hereof).  
If explanation has been submitted or additional information has been provided but con ditions for 
inspection after refund are not fully satisfied, the application will have to undergo inspection 
before refund in accordance with Clause 2 Article 60 of the Law on Tax administration dated 
November 29, 2006, which is amended by Clause 18 Articl e 1 of the Law on the amendments to 
the Law on Tax administration dated November 20, 2012;  
d) Within 06 working days from the day on which the satisfactory application for tax refund is 
received as prescribed in Article 60 of the Law on Tax administration  dated November 29, 2006, 
which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax 
administration dated November 20, 2012, the customs authority shall issue a decision on tax 
refund (form No. 10/QDKTT/TXNK in Appendix VI hereof) a nd send the physical or electronic 
decision through the e -customs system to the taxpayer and relevant units (if any);  
dd) A site inspection shall be carried out at the taxpayer’s premises after the decision on tax 
refund is issued in accordance with Articl e 143 of this Circular by the deadline specified in Clause 
3 Article 60 of the Law on Tax administration dated November 29, 2006, which is amended in 
Clause 18 Article 1 of the Law on amendments to the Law on Tax administration dated November 
20, 2012. The  inspecting unit shall send the inspection result to the Sub -department of Customs 
that issued the decision on tax refund (hereinafter referred to as “refunding authority”), which will 
perform the following tasks:  
dd.1) If the inspection result indicates t hat the taxpayer is eligible for tax refund, the refunding 
authority shall enclose the inspection result with the application for tax refund and update the 
result on the e -customs system;  
dd) If inspection result indicates that the taxpayer is not eligible  for tax refund, the refunding 
authority shall revoke the decision on tax refund, impose tax and administrative penalties (if 
violations are found);  
dd.3) If the inspection result indicates that the refunded tax is smaller than the refundable 
amount, the r efunding authority shall issue an additional decision on tax refund (form No. 
10/QDKTT/TXNK in Appendix VI hereof).  
4. Inspection before refund  
a) Cases of inspection before refund:  
a.1) The cases specified in Point b Clause 1 Article 60 of the Law on Tax  administration dated 
November 29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the 
G/VAL/N/1/VNM/1 
- 643 -Law on Tax administration dated November 20, 2012; Clause 2 Article 41 of Decree No. 
83/2013/ND -CP;  
a.2) Over the last 12 months before the da te of submission of the application for tax refund, the 
taxpayer has committed at least 02 customs offences (including understatement of tax or 
overstatement of refundable tax, overstatement of tax eligible for recession) the fine for which 
exceeds the pow er of the Director of the Sub -department of Customs;  
a.3) Over the last 24 months before the date of submission of the application for tax refund, the 
taxpayer has been fined for tax evasion, tax fraud, smuggling or illegal transport of goods across 
the bo rder;  
a.4) The taxpayer has to serve an administrative tax decision in the case specified in Clause 1 
Article 26 of Decree No. 127/2013/ND -CP; 
a.5) The goods are subject to excise tax;  
a.6) The imports have to be re -exported to a third country or to a fre e trade zone; the exports 
have to be re -imported to Vietnam through a different checkpoint.  
b) Inspection procedures:  
The site inspection at the taxpayer’s premises shall be carried out in accordance with Clause 18 
Article 1 of the Law on the amendments to  the Law on Tax administration dated November 20, 
2012. To be specific:  
b.1) Within 05 working days from the day on which the taxpayer receives the notification of the 
inspection (form No. 21/TBKT/TXNK in Appendix VI hereof), the customs authority shall is sue a 
decision on site inspection (form No. 22/QDKT/TXNK in Appendix VI hereof) and send it to the 
taxpayer within 02 working days from the day on which it is signed.  
Within 05 working days from the day on which the decision is sent, the customs authority shall 
carry out the site inspection. The inspection duration shall not exceed 05 working days. Before 
inspection, the chief inspector shall announce the inspection decision and issue form No. 
23/BBCB/TXNK in Appendix VI hereof;  
b.2) Inspection steps  
b.2.1)  Inspect the customs dossier, the application for tax refund, accounting documents, 
payment documents, dispatch and receipt documents; compare information on the Concentrated 
Accounting System of customs authorities, information in the application for tax refund and 
information about the export/import declaration on which tax refund is claimed:  
b.2.1.1) In the case specified in Article 35 of Decree No. 134/2016/ND -CP: verify the taxpayer’s 
declaration regarding the depreciation rate and depreciation method specified in accounting 
records and distribution of goods value while they are used in Vietnam;  
b.2.1.2) In the case specified in Article 36 of Decree No. 134/2016/ND -CP in case of first 
inspection or before availability of the result of site inspection of  the manufacturing facility and 
ownership of machines and equipment therein: Inspect the consistency between the report on 
calculation of tax on raw materials and supplies (form No. 10 in Appendix VII of Decree No. 
134/2016/ND -CP) with the taxpayer’s accou nting records and technical documents;  
b.2.1.3) Regarding refund of tax on imports that have to be re -exported, exports that have to be 
re-imported, goods subject to excise tax, imports subject to licensing, imports subject to 
quarantine, food safety, goo ds quality requirements, the customs authority shall inspect the 
application for tax refund, accounting documents, payment documents, compare the claimed 
refund and collected tax on the Concentrated Accounting System of the customs and relevant 
management programs.  
b.2.2) Inspect other documents and data relevant to the exports or imports in accordance with 
Article 16 and Article 16a of this Circular.  
c) Handling inspection result:  
G/VAL/N/1/VNM/1 
- 644 -c.1) Issue a inspection record (form No. 24/BBKT/TXNK in Appendix VI hereof)  within 05 working 
days from the end of the site inspection.  
If the inspection lasts longer than 05 days, the chief inspector shall request to the person who 
signed the inspection decision to issue a decision on extension of the inspection duration (form 
no. 25/QDGH/TXNK in Appendix VI hereof) at least 01 day before the initial deadline. The 
extension shall not exceed 05 working days. The chief inspector shall announce the extension 
decision and issue a record as prescribed in Point b Clause 4 of this Artic le; 
c.2) Prepare a draft conclusion (form No. 26/KLKT/TXNK in Appendix VI hereof) and send it by 
fax, by registered mail or directly to the taxpayer within 03 days from the day on which the 
inspection record is issued.  
If the taxpayer does not concur with the draft conclusion, the taxpayer shall send an electronic 
explanation through the e -customs system or a physical explanation to the customs authority 
within 05 working days from the day on which the draft conclusion is received;  
c.3) Within 05 working da ys from the deadline for explanation, the Director of the Sub -department 
of Customs shall issue the official conclusion.  
If the taxpayer is eligible for tax refund, the customs authority shall issue a decision on tax refund 
(form No. 10/QDKTT/TXNK in Appen dix VI hereof) and send it to the taxpayer and relevant 
authorities through the e -customs system. A physical decision on tax refund may be sent if there 
is an error in the e -customs system or the taxpayer submitted a physical application for tax 
refund.  
If the taxpayer is not eligible for tax refund, the customs authority shall send a notification (form 
No. 12/TBKTT/TXNK in Appendix VI hereof) to the taxpayer through the e -customs system.  
5. Refundable tax shall be settled in accordance with Article 132 of  this Circular.  
6. The inspection must be completed within 40 days from the day on which the application for tax 
refund is received as prescribed in Article 60 of the Law on Tax administration dated November 
29, 2006, which is amended in Clause 18 Article 1 of the Law on amendments to the Law on Tax 
administration dated November 20, 2012.  
7. Power to decide site inspection  
a) In case of inspection before refund: the Director of the Sub -department of Customs to which 
tax was paid shall issue the decision;  
b) In case of inspection after refund: the Director of the Customs Department of the province shall 
issue the decision under risk management rules within 10 years from the issuance date of the 
decision on tax refund as prescribed in Article 143 of this Circu lar.  
8. Responsibilities of the taxpayer  
Declare tax accurately; provide documents, explanation and information on schedule and take 
responsibility for accuracy of the application for tax refund as prescribed in Article 7 of the Law on 
Tax administration dated November 29, 2006, which is amended in Clause 4 Article 1 of the Law 
on amendments to the Law on Tax administration dated November 20, 2012; update information 
and respond on schedule; comply with tax decisions, pay tax, late payment interest and fin es on 
schedule.  
9. Procedures for receiving and processing applications for tax cancellation are the same as 
those for tax refund applications.”  
64. Article 131 is amended as follows:  
 “Article 131. Settlement of overpaid tax, late payment interest and fin es 
1. Overpaid tax, late payment interest and fines are defined in Article 47 of the Law on Tax 
administration dated November 29, 2006, which is amended in Clause 13 Article 1 of the Law on 
G/VAL/N/1/VNM/1 
- 645 -amendments to the Law on Tax administration dated November 20, 201 2; Point a Clause 1 
Article 29 of Decree No. 83/2013/ND -CP  
2. Responsibilities of the taxpayer  
Complete form No. 03 in Appendix IIa hereof and send it through the e -customs system to the 
customs authority.  
The taxpayer may also submit a physical tax refun d request (form No. 27/CVDNHNT/TXNK in 
Appendix VI hereof).  
3. Responsibilities of the customs authority  
The customs authority that received the overpaid amounts shall verify information through the e -
customs system and inform the taxpayer if the tax refun d request is granted. If information 
provided by the taxpayer is found inaccurate, the customs authority shall inform the taxpayer of 
the rejection through the e -customs system.  
In case of a physical application, the customs authority shall send the taxpa yer a written 
notification (form No. 12/TBKTT/TXNK in Appendix VI hereof) within 08 working hours if the 
taxpayer’s request is rejected.  
Within 05 working days from the day on which the taxpayer’s request is received, the customs 
authority shall send the t axpayer a refund decision (form No. 09/QDHT/TXNK in Appendix VI) if 
the request is granted, or a notification (form no. 12/TBKTT/TXNK in Appendix VI hereof) if the 
request is rejected.  
4. Refund of tax late payment interest and fines shall comply with Arti cle 132 of this Circular. 
Overpaid VAT (if any) shall be settled together with import duty.”  
65. Article 132 is amended as follows:  
 “Article 132. Refund of tax, late payment interest and fines  
1. If refund of tax and fines is extracted from the deposit ac count of the customs authority, the 
customs authority shall verify information on the e -customs system and perform the following 
tasks:  
a) If the taxpayer does not owe outstanding tax, late payment interest, fines or any other payable 
amount, including out standing fees and charges (except those for declarations opened by the 10th 
of the next month):  
a.1) If the taxpayer claims a refund: the customs authority shall prepare a payment order and 
send it to the State Treasury;  
a.2) If the taxpayer wishes to have  the refundable amount offset against the tax payable on the 
next declarations: After the taxpayer submits a request for offsetting, the customs authority shall 
send a notification to State Treasury for offsetting. The refundable amount in excess of the 
payable amount shall be refunded in accordance with a.1 of this Clause.  
b) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable 
amount, including outstanding fees and charges (except those for declarations opened by t he 10th 
of the next month):  
b.1) If the taxpayer wishes to offset the refundable amount against payable amounts: the customs 
authority shall prepare a payment order and send it to the State Treasury, which will pay the 
amounts on behalf of the taxpayer;  
b.2) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable 
amount but does not wish to offset them against the refundable amount, the customs authority 
shall follow instructions in Point b.1 of this Clause and send a n otification to the taxpayer (Form 
No. 28/TBBT/TXNK in Appendix VI hereof);  
G/VAL/N/1/VNM/1 
- 646 -b.3) The amount that remains after offsetting (if any) shall be refunded to the taxpayer in 
accordance with Point a.1 of this Clause.  
2. If refund of tax and fines is extracted fro m state budget, the customs authority shall verify 
information on the accounting system and perform the following tasks:  
a) If the taxpayer does not owe outstanding tax, late payment interest, fines or any other payable 
amount, including outstanding fees a nd charges (except those for declarations up to the 10th of 
the next month):  
a.1) If the taxpayer claims a refund: the customs authority shall prepare a refund order according 
to the form in Circular No. 77/2017/TT -BTC and send it to the State Treasury;  
a.2) If the taxpayer wishes to have the refundable amount offset against the tax payable on the 
next declarations: After the taxpayer submits a request for offsetting, the customs authority shall 
send a notification to State Treasury for offsetting. The refu ndable amount in excess of the 
payable amount shall be refunded in accordance with a.1 of this Clause.  
b) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable 
amount, including outstanding fees and charges (except t hose for declarations opened by the 10th 
of the next month):  
b.1) If the taxpayer wishes to have the refundable amount offset against the amount payable, the 
customs authority shall prepare a refund order according to the form in 77/2017/TT -BTC and 
send it  to the State Treasury;  
b.2) If the taxpayer still owes outstanding tax, late payment interest, fines or any other payable 
amount but does not wish to offset them against the refundable amount, the customs authority 
shall follow instructions in Point b.1 o f this Clause and send a notification to the taxpayer (Form 
No. 28/TBBT/TXNK in Appendix VI hereof);  
b.3) The amount that remains after offsetting (if any) shall be refunded to the taxpayer in 
accordance with Point a.1 of this Clause.  
c) The customs author ity shall prepare documents about change in state budget revenues when 
offsetting refundable amounts against amounts payable in the same fiscal year within the same 
customs authority.  
In other cases, the customs authority shall follow instructions in Point  a and Point b of this 
Clause.  
3. Deadline:  
Deadlines for processing refund claims are specified in Article 129 and Article 131 of this Circular.  
4. The taxpayer has the responsibility to inform the supervisory tax authority of the VAT refunded 
by the cus toms authority mentioned in Clause 2 of this Article.  
The customs authority shall notify the tax authority after issuing the decision on tax refund.”  
66. Article 133 is amended as follows:  
 “Article 133. Late payment interest  
1. Late payment interest shal l be charged in the following cases:  
a) Tax is paid behind the initial deadline, extended deadline, deadline written in the tax imposition 
decision or tax decision issued by a competent authority;  
b) Payment of tax arrears due to understatement of tax paya ble or overstatement of tax 
exemption, tax reduction or tax refund;  
c) Tax is paid by instalments as prescribed in Article 134 of this Circular;  
G/VAL/N/1/VNM/1 
- 647 -d) The exports or imports are granted customs clearance or conditional customs clearance under 
a guarantee as p rescribed in Article 9 of the Law on Export and import duties and Article 4 of No. 
134/2016/ND -CP. 
2. The guarantor shall pay late payment interest if the taxpayer fails to fully pay tax by the end of 
the guarantee period.  
3. The guarantor or the authorize d collector shall transfer the tax to state budget within the day or 
in the beginning of the next working day. If the tax collected is not transferred to state budget by 
the deadline, the guarantor or the authorized collector shall pay late payment interes t. 
4. Determination of late payment interest:  
a) Late payment interest = late payment interest rate multiplied by (x) late payment days x 
amount payable;  
b) The late payment interest rate is 0.03% per day on the amount payable;  
b) The late payment period b egins from the day succeeding the deadline for paying tax and ends 
on the day succeeding the day on which tax is paid by the taxpayer, authorized tax collector or 
guarantor to state budget;  
5. The taxpayer, authorized tax collector or guarantor shall deter mine the late payment interest 
according to Clause 4 of this Article and pay it to state budget.  
If the customs authority discovers that the late payment interest is underpaid, the customs 
authority shall request the taxpayer, the authorized tax collector or the guarantor to pay the 
arrears (form No. 29/TBTCNCT/TXNK in Appendix VI hereof.  
6. In the case of late payment of tax prescribed in Clause 4 Article 5 of Law No. 71/2014/QH13, 
which is amended in Clause 3 Article 3 of Law No. 106/2016/QH13 and Clause  1 Article 3 of 
Decree No. 100/2016/ND -CP, tax payment shall not be enforced and the taxpayer is not required 
to pay late payment interest before receiving the amount payable by state budget, in which case 
late payment interest will be charged on the amoun t in excess to the amount payable by state 
budget.  
7. If the taxpayer, tax collector or guarantor fails to pay tax and late payment interest within 30 
days from the deadline for paying tax, the customs authority shall notify the taxpayer, tax collector 
or guarantor of the amount of tax and late payment interest accrued by the date of notification 
(form No. 57 and form No. 58 in Appendix of Circular No. 155/2016/TT -BTC).”  
67. Article 134 is amended as follows:  
 “Article 134. Paying tax debt in instalments  
1. If the taxpayer fails to fully pay tax within 90 days from the initial deadline, extended deadline 
or deadline written in a tax decision issued by a competent authority, the customs authority has 
issued a tax enforcement decision and all of the condition s specified in Clause 1 and Clause 2 
Article 39 of Decree No. 83/2013/ND -CP are satisfied, the taxpayer may pay the tax debts in 
instalment over up to 12 months from the tax enforcement date. The taxpayer shall register and 
make a commitment to pay debt ta x by instalments as follows:  
a) Tax debt that is exceeding VND 500.000.000 but not exceeding VND 1.000.000.000 shall be 
paid within 03 months;  
b)Tax debt that is exceeding VND 1.000.000.000 but not exceeding VND 2.000.000.000 shall be 
paid within 06 months ; 
c)Tax debt that is exceeding VND 2.000.000.000 shall be paid within 12 months;  
d) If the taxpayer fails to fully pay tax by the aforementioned deadline, tax payment shall be 
enforced. The taxpayer’s guarantee shall pay tax and late payment interest on b ehalf of the 
taxpayer in accordance with Article 39 of Decree No. 83/2013/ND -CP; 
G/VAL/N/1/VNM/1 
- 648 -e) Tax instalments are inclusive of the outstanding tax and late payment interest.  
2. Application for tax payment by instalments:  
a) Form No. 30/CVNDTT/TXNK in Appendix V here of: 01 original copy;  
b) A letter of guarantee by a credit institution as prescribed in Article 43 of this Circular: 01 
original copy  
 (not required if an electronic letter of guarantee is already submitted).  
3. Receiving and processing of Application for  tax payment by instalments  
a) Receiving authorities:  
a.1) The Sub -department of Customs shall receive applications from taxpayers under its 
management;  
a.2) The Customs Department shall receive applications from taxpayers under management of 
the Sub -depar tment of Post -Clearance Inspection or multiple Sub -departments of Customs within 
the same province;  
a.3) The General Department of Customs shall receive applications from taxpayers under 
management of multiple Customs Departments.  
b) Deadlines:  
b.1) Sub -departments of Customs shall respond the applicant within 01 working day after the 
application is submitted;  
b.2) Customs Departments shall respond the applicant within 02 working days after the 
application is submitted;  
c) The General Department of Customs shall respond the applicant within 03 working days after 
the application is submitted.  
4. The notification sent to the applicant shall be prepared according to form No. 
31/TBNDTT/TXNK in Appendix VI hereof.”  
68. Article 135 is amended as follows:  
 “Article  135. Extension of deadline for paying tax, late payment interest and fines  
1. The extension of the deadline for paying tax, late payment interest, fines (hereinafter referred 
to as tax deferral) shall be considered in the cases mentioned in Clause 1 Artic le 31 of the 
Decree No. 83/2013/ND -CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND -
CP.  
2. The application for tax deferral is specified in Clause 2 Article 51 of the Law on Tax 
administration, which consists of:  
a) Form No. 32/CVGHNT/T XNK in Appendix VI hereof: 01 original copy;  
b) In the cases mentioned in Point a Clause 1 Article 31 of Decree No. 83/2013/ND -CP, which is 
amended in Clause 8 Article 5 of Decree No. 12/2015/ND -CP, the following documents are 
required:  
c.1) A written con firmation issued by the local competent authority (confirmation of the 
conflagration issued by the local fire department or the People’s Committee of the commune or a 
disaster management authority): 01 original copy. The confirmation must be issued within 30 
days after the incident occurs;  
b.2) The insurance contract or indemnity payment notice issued by the insurer (if the insurance 
contract does not cover tax compensation, it is required to have the insurer’s confirmation); the 
carrier’s agreement on comp ensation in case the damage is caused by the carrier: 01 photocopy.  
G/VAL/N/1/VNM/1 
- 649 -c) In the cases mentioned in Point b Clause 1 Article 31 of Decree No. 83/2013/ND -CP, which is 
amended in Clause 8 Article 5 of Decree No. 12/2015/ND -CP, the following documents are 
requir ed: 
c.1) A decision to withdraw the old business premises issued by a competent authority (unless 
the relocation is requested by the enterprise itself): 01 photocopy;  
c.2) A written confirmation issued by the local government that the enterprise has to sus pend its 
business operation because of relocation: 01 original copy;  
c.3) Documents proving the damage directly caused by relocation of the business premises. The 
damage is determined according to the documents and relevant regulations of law, including: 
remaining value of factories, warehouses, machines and equipment in which investment cannot 
be recovered after dismantlement (cost minus depreciation), cost of dismantlement, cost of 
relocation and installation at the new premises (after deduction of withdr awal cost), payment to 
employees for work suspension (if any). Other complicated cases related to other field, a 
confirmation issue day a professional agency is required: 01 original copy.  
d) If the taxpayer faces the difficulties prescribed in Point d Cla use 1 Article 31 of the Decree No. 
83/2013/ND -CP, which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND -CP, it is 
required to have documents proving the inability to pay tax on schedule because of such 
difficulties: 01 original copy.  
3. The amoun t of tax, late payment interest, fines that are deferred shall comply with Clause 2 
Article 31 of the Decree No. 83/2013/ND -CP, which is amended in Clause 8 Article 5 of Decree 
No. 12/2015/ND -CP.  
4. The deferral period shall comply with Clause 3 Article 3 1 of the Decree No. 83/2013/ND -CP, 
which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND -CP.  
5. a) The taxpayer eligible for tax deferral as prescribed in Point a, Point b, Point c Clause 1 
Article 31 of Decree No. 83/2013/ND -CP, which is amende d in Clause 8 Article 5 of Decree No. 
12/2015/ND -CP shall make and send an application for tax deferral to the customs authority 
having the power to decide tax deferral.  
6. Power to decide tax deferral  
a) The Director of a Sub -department of Customs is enti tled to consider deferring tax, late payment 
interest and fines payable thereto;  
b) The Director of a Customs Department is entitled to consider deferring tax, late payment 
interest and fines payable to a Sub -department of Post -Clearance Inspection or mult iple Sub -
departments of Customs within the same province;  
c) The Director of the General Department of Customs is entitled to consider deferring tax, late 
payment interest and fines payable to multiple Customs Departments.  
In case of difficulties specified  in Point d Clause 1 Article 31 of Decree No. 83/2013/ND -CP, 
which is amended in Clause 8 Article 5 of Decree No. 12/2015/ND -CP, the General Department 
of Customs shall receive the application and send a report to the Minister of Finance, which will 
reques t the Prime Minister to consider on a case -by-case basis.  
7. Tax deferral applications shall be processed within the time limits specified in Article 52 of the 
Law on Tax administration.”  
69. Clause 3 Article 136 is amended as follows:  
 “3. An application for debt cancellation consists of:  
a) Form No. 33/CVXN/TXNK in Appendix VI hereof prepared by the Customs Department to 
which the taxpayer owes tax, late payment interest or fines that are eligible for cancellation: 01 
original copy;  
b) The following docum ents may be required in certain situations:  
G/VAL/N/1/VNM/1 
- 650 -b.1) A decision issued by a competent authority on the enterprise’s declaration of bankruptcy in 
the case specified in Clause 1 Article 65 of the Law on Tax administration: 01 photocopy;  
b.2) A death certificate or a court’s declaration of missing person; a court’s decision that a person 
is incapable of civil acts, or documents proving that a person is dead, missing or incapacitated in 
the cases specified in Clause 2 Article 65 of the Law on Tax administration: 01  photocopy;  
b.3) Documents proving that tax, late payment interest and fines cannot be fully collected despite 
every effort or payment of which cannot be enforced in the cases specified in Clause 3 Article 65 
of the Law on Tax administration, which is amen ded in Clause 20 Article 1 of the Law No. 
21/2012/QH13: 01 photocopy.”  
70. Article 138 is amended as follows:  
 “Article 138. Fulfillment of tax liability upon dissolution, bankruptcy and shutdown  
1. The fulfillment of tax liability upon dissolution, bankr uptcy and shutdown shall comply with 
Article 54 of the Law on Tax administration, regulations of law on enterprises, cooperatives and 
bankruptcy. Responsibility to fulfill tax liability:  
a) The owner (of a sole proprietorship), the Board of members, the Bo ard of Directors, the 
liquidating organization and relevant executives specified in the company’s charter shall be 
responsible for fulfilling the enterprise’s tax liability before submitting the notice of dissolution to 
the business registration authority;  
b) The cooperative dissolution council shall be responsible for fulfillment of tax liability of the 
cooperative before submitting the dissolution documents to the issuer of the registration 
certificate;  
c) The bankruptcy trustee or the asset -liquidating e nterprise shall be responsible for fulfilment of 
the enterprise’s tax liability after a decision to initiate bankruptcy process is issued according to 
the Law on Bankruptcy.  
2. Responsibility to fulfill tax liability in case an enterprise is shut down with out following 
procedures for dissolution or bankruptcy:  
a) When an enterprise whose tax liability is unfulfilled is shut down without following procedures 
for dissolution or bankruptcy, its owner (of a sole proprietorship), the Board of members or Board 
of Directors or the management board (of a cooperative) or relevant executive specified in the 
enterprise’s charter shall be responsible for paying the outstanding tax;  
b) When a household business or sole trader whose tax liability is unfulfilled shuts down  the 
business, the owner of the household or the sole trader is responsible for paying the outstanding 
tax; 
c) When an artel whose tax liability is unfulfilled is shut down, the head of the artel is responsible 
for paying the outstanding tax.”  
71. Article 140 is amended as follows:  
 “Article 140. Certification of fulfillment of tax liability  
1. Any taxpayer or competent authority that wishes to have fulfillment of tax liability certified 
(including amounts of tax, late payment interest, fines, other paid am ounts, and/or the amount 
paid to state budget) shall make a complete and send form No. 05 in Appendix IIa hereof to the 
customs authority through the e -customs system (or form No. 34/CVXNHT/TXNK in Appendix VI 
hereof and send it to the General Department o f Customs in case of physical documents).  
2. Within 05 working days from the day on which the request is received, the customs authority 
shall:  
a) grant certification of tax liability fulfillment;  
b) reject certification and specify the declarations on whi ch tax liability is not fulfilled;  
G/VAL/N/1/VNM/1 
- 651 -c) complete documents which will be the basis for the customs authority to certify tax liability 
fulfillment.  
3. In the cases where an enterprise requests certification of fulfillment of its tax liability to serve 
the pr ocess of dissolution, shutdown or TIN closing, it must not open any customs declaration 
from the day on which the General Department of Customs issues a certification of fulfillment of 
its tax liability.”  
72. Article 141 is amended as follows:  
 “Article 1 41. Collection of information serving post -clearance inspection  
1. Collection of information  
The customs authority is entitled to request declarants, state authorities, and entities related to 
exported or imports to provide information serving post -clearan ce inspection as prescribed in 
Article 80, Article 95 and Article 96 of the Law on Customs, Article 107 and Article 108 of Decree 
No. 08/2015/ND -CP and relevant regulations of law.  
2. a) Before, during and after post -clearance inspection, the customs autho rity may collect 
information from regulatory bodies, organizations and individuals that participate or are involved 
in export and import regarding suspected violations of customs dossiers, declared information, 
management and use of exports and imports.  
The customs authority may collect information overseas where necessary.  
3. Power to collect information  
Director of the General Department of Customs, Director of Post -clearance Inspection 
Department, Directors of Customs Departments and Directors of Sub -departments of Customs 
shall collect information in accordance with Clause 1 and Clause 2 of this Article.  
During site inspection at the declarants’ premises, the chief of the post -clearance inspectorate 
may collect information in accordance with Clause 1 and  Clause 2 of this Article if such 
information is urgent.  
4. Methods of information collection  
a) Sending inquiries to the entities mentioned in Clause 1 of this Article and request a written 
response;  
b) Sending an official to meet in person.  
This method i s only implemented if requested by the declarant.  
The Director of the General Department of Customs shall organize overseas information 
collection.”  
73. Article 142 is amended as follows:  
 “Article 142. Post -clearance inspection at customs authorities  
1. Cases of inspections and power to decide inspection  
a) The Director of a Sub -department of Customs is entitled to decide inspection within 60 days 
from the customs clearance date. To be specific:  
a.1) The cases of inspection are specified in Clause 1 Artic le 78 of the Law on Customs;  
a.2) The cases in which risk analysis is required are specified in Clause 2 Article 78 of the Law on 
Customs;  
a.3) Do not carry out an inspection in the following cases:  
a.3.1) The goods are identical or similar to goods that h ave undergone post -clearance inspection 
and approved by the Sub -department of Customs, unless new information is provided or 
violations are suspected. If there are suspicions about the identical or similar goods, the Director 
G/VAL/N/1/VNM/1 
- 652 -of the Sub -department of custo ms shall submit a report to the Director of the Customs 
Department;  
a.3.2) In case of taxation risk due to large quantity of goods or diverse categories of goods, a 
post-clearance inspection at the declarant’s premises is mandatory.  
b) The Director of the Customs Department is entitled to decide inspection within 05 years from 
the registration date of a declaration. To be specific:  
b.1) The cases in which a post -clearance inspection is mandatory specified in Clause 1 Article 78 
of the Law on Customs. If new  information is provided or violations are suspected after an 
inspection has been carried out in the cases mentioned in Point a of this Clause, the Director of 
the Customs Department shall decide whether to carry out an inspection at the Customs 
Department  or at the declarant’s premises in accordance with Article 143 of this Circular;  
b.2) The cases of inspection specified in Clause 2 Article 78 of the Law on Customs (except for 
the cases in which an inspection has been carried out in Point a of this Clause ). 
2. The following documents shall be inspected:  
The customs dossier, commercial invoices, transport documents, sale contracts, documents 
certifying goods origins, payment documents, technical documents of the exports or imports 
specified in Article 79 of  the Law on Customs.  
3. Inspection procedures  
a) Issuance of the decision on post -clearance inspection:  
a.1) Director of the Customs Department or Sub -department of Customs shall issue a decision on 
post-clearance inspection according to form No. 01/2015 -KTSTQ in Appendix VII hereof, request 
the declarant to provide the customs dossier, commercial invoices, transport documents, sale 
contracts, documents certifying goods origins, payment documents, technical documents of the 
goods undergoing inspection and p rovide explanation;  
a.2) The decision on post -clearance inspection shall be sent directly or by registered mail or by 
fax to the declarant within 03 working days after it is signed and at least 05 working days before 
the inspection date;  
b) Carry out the inspection and process the inspection result:  
b.1) The declarant does not comply with the decision on post -clearance inspection:  
If the declarant does not send documents or appoint a representative to the customs authority 
within 03 working days from the i nspection date written on the decision on post -clearance 
inspection, the customs authority shall impose administrative penalties and perform the following 
tasks:  
b.1.1) If a conclusion cannot be given, request the Director of the Customs Department to deci de; 
b.1.2) If a conclusion can be given, the Director of the Customs Department or Sub -department of 
Customs shall issue a notification of inspection result and administrative decisions (if any).  
After administrative penalties are imposed, the customs auth ority shall update information on the 
e-customs system, according to which proper inspection shall be carried out (document 
inspection or physical inspection of goods) regarding the declarant’s next shipments.  
b.2) The declarant complies with the decision on post -clearance inspection:  
b.2.1) The customs authority shall carry out the inspection as follows:  
b.2.1.1) Compare information on the customs declaration and value declaration with 
corresponding documents in the customs dossier provided by the declaran t; 
b.2.1.2) Compare the customs dossier and documents about the exports or imports with the 
declarant’s explanation provided during inspection and other information collected (if any);  
G/VAL/N/1/VNM/1 
- 653 -b.2.1.3) Inspect the declarant’s adherence to regulations of law on cus toms and management of 
exports and imports.  
If the declarant sends a representative to work with the customs authority, the inspection shall be 
recorded according to form No. 08/2015 -KTSTQ in Appendix VIII hereof and enclosed with other 
documents provided by the declarant. The customs authority shall follow instructions in Article 
141 of this Circular where necessary.  
b.2.2) The declarant shall provide the customs dossier, commercial invoices, transport 
documents, sale contracts, documents certifying goods origins, payment documents, technical 
documents of the goods undergoing inspection and provide explanation in accordance with 
Article 79 and Article 82 of the Law on Customs; Send a representative to work with the customs 
authority;  
The declarant may prov ide additional information and documents relevant to the inspected 
documents after the inspection is completed.  
b.3) After a inspection result is given, follow instructions in Clause 3 Article 79 of the Law on 
Customs, Article 100 of Decree No. 08/2015/ND -CP and Point c.4 Clause 3 Article 143 of this 
Circular.  
c) Based on documents, data, information, explanation provided by the declarant and the 
inspection result, within 05 working days from the end of the inspection according to the decision 
on inspection , the person who signs the decision on inspection shall issue a notification of 
inspection result (form No. 06/2015 -KTSTQ in Appendix VIII enclosed herewith) and send it to the 
declarant.”  
74. Article 143 is amended as follows:  
 “Article 143. Post -clearanc e inspection at the declarant’s premises  
1. Cases of inspections and power to decide inspection  
a) The cases specified in Clause 1 Article 78 of the Law on Customs, including the cases in which 
the customs authority receives new information or there are n ew suspicion of violations or new 
taxation risks after a post -clearance inspection has been carried out at the customs authority.  
b) The cases specified in Clause 2 and Clause 3 Article 78 of the Law on Customs;  
c) The customs authority shall consider carr ying out a specialized inspection in the following 
cases:  
c.1) The time limit for post -clearance inspection has expired;  
c.2) There is new information or suspected violations or complicated cases after a post -clearance 
inspection has been carried out at th e declarant’s premises.  
2. The following documents and goods shall be inspected:  
The customs dossier, compare the declaration with accounting records, other documents, data 
related to the goods, the exports or imports in reality if necessary and possible, within 05 years 
from the registration date of the customs declaration.  
3. Inspection procedures  
a) Issuance of the decision on post -clearance inspection:  
a.1) The Director of the General Department of Customs, Director of Post -clearance Inspection 
Departme nt, Directors of Customs Departments shall issue a decision on post -clearance 
inspection at the declarant’s premises according to form No. 01/2015 -KTSTQ in Appendix VIII 
hereof;  
a.2) In the cases specified in Clause 2 and Clause 3 Article 78 of the Law on Customs, the 
inspection decision shall be sent directly, by registered mail or fax to the declarant within 03 
G/VAL/N/1/VNM/1 
- 654 -working days from the day on which it is signed and at least 05 working days before the 
inspection date.  
In case of inspection because of suspecte d violations prescribed in Clause 1 Article 78 of the Law 
on Customs, the decision shall be given directly to the declarant or the declarant’s representative 
during working hours without prior notice;  
a.3) Revision, extension, cancellation of the inspecti on decision:  
In case the decision on post -clearance inspection is revised, form No. 03/2015 -KTSTQ in 
Appendix VIII enclosed herewith shall be used;  
In case the extension of post -clearance inspection duration, form No. 04/2015 -KTSTQ in 
Appendix VIII enclose d herewith shall be used;  
In case of cancellation of the decision on post -clearance inspection, form No. 07/2015 -KTSTQ in 
Appendix VIII enclosed herewith shall be used.  
b) If the declarant does not send documents or appoint a representative to work with th e customs 
authority as requested, the customs authority shall impose administrative penalties and perform 
the following tasks:  
b.1) If a conclusion cannot be given, consider carrying out a specialized inspection;  
b.2) If a conclusion can be given, the head  of the customs authority shall issue one according to 
result of inspection of available documents and data and administrative decisions (if any).  
After administrative penalties are imposed, the customs authority shall update information on the 
e-customs s ystem, according to which proper inspection shall be carried out (document 
inspection or physical inspection of goods) regarding the declarant’s next shipments.  
c) If the declarant complies with the inspection decision:  
c.1) The declarant shall provide inf ormation, data and documents for the customs authority in 
accordance with Point b Clause 3 Article 80 of the Law on Customs and Article 16a of this 
Circular. The declarant may provide relevant documents and data to prove previous declaration 
or answer the customs authority’s inquiries;  
c.2. The inspection decision shall be prepared according to form No. 09/2015 -KTSTQ in 
Appendix VIII hereof;  
c.3) The customs authority shall carry out the inspection as follows:  
c.3.1) Compare information on the customs decla ration and value declaration with corresponding 
documents in the customs dossier provided by the declarant;  
c.3.2) Compare the customs dossier, information and documents about the exports or imports 
with the declarant’s explanation provided during inspecti on and other documents and information 
collected by the customs authority (if any);  
c.3.3) Compare information and documents provided for the customs authority with information in 
the accounting documents, inventory documents, data systems and relevant doc uments of the 
declarant;  
c.3.4) Compare information and documents provided for the customs authority with management 
and use of goods in reality;  
c.3.5) Carry out a physical inspection of goods if necessary and possible;  
c.3.6) Inspect the declarant’s adh erence to regulations of law on customs and management of 
exports and imports;  
c.3.7) Inspect eligibility for tax recession, tax refund and tax cancellation (if any);  
c.3.8) Inspect goods origins in terms of origin criteria, adherence to regulations on iss uance and 
transport other regulations on goods origins;  
G/VAL/N/1/VNM/1 
- 655 -c.3.9) Compare information and documents provided or presented to the customs authority with 
management and use of imported raw materials, supplies, machines and equipment in reality 
since their impor t, during the manufacturing and until the products are exported or repurposed, 
disposal of excess raw materials, supplies and products;  
c.3.10) If declarant does not declare his/her special relationship on the customs declaration or 
value declaration (if a ny), the customs authority shall inspect the impact of such relationship on 
the selling price in accordance with Article 7 of Circular No. 39/2015/TT -BTC.  
The inspection shall be recorded according to form no. 08/2015 -KTSTQ in Appendix VIII of this 
Circula r, which is enclosed with supporting documents provided by the declarant. The customs 
authority shall follow instructions in Article 141 of this Circular where necessary;  
c.4) Handling inspection result:  
c.4.1) If the information, documents, explanation pr ovided by the declarant prove that the 
declaration is legitimate, the customs authority shall accept the declaration;  
c.4.2) The customs authority shall take appropriate actions in the following cases:  
c.4.2.1) The documents provided by the declarant for t he customs authority are not legitimate;  
c.4.2.2) The declarant fails to provide an acceptable explanation for the inconsistency or 
irrationality of the documents in the customs dossier, between the customs dossier submitted or 
presented to the customs aut hority and those retained by the declarant; between the customs 
dossier and accounting records; between the customs dossier and any explanation provided by 
the enterprise; between the customs dossier, accounting records and other relevant documents;  
c.4.2 .3) The declarant fails to provide adequate documents and information that have to be 
retained by the declarant and presented at the request of the customs;  
c.4.2.4) The customs authority is able to prove that information provided for the customs authority  
is false according to documents and information obtained from the declarant, the exporter or the 
exporter’s representative; information obtained from the seller, manufacturer or operator or other 
entities relevant to the export or import;  
c.4.2.5) The de clarant fails to complete the customs declaration and value declaration accurately 
and adequately according to instructions in Appendix II hereof and Circular No. 39/2015/TT -BTC; 
Point a Clause 3, Point dd.2 Clause 4 Article 25 of this Circular;  
c.4.2.6) T he declarant provide false information about eligibility for tax recession, tax refund or tax 
cancellation;  
c.4.2.7) The goods fail to satisfy origin criteria or violate regulations on issuance and transport 
other regulations on goods origins;  
c.4.2.8) Inf ormation, data or documents provided or presented by the declarant do not match the 
management or use of raw materials, supplies, machines and equipment in reality.  
Result of post -clearance inspection shall be handled in accordance with Point c.4 of this A rticle 
and relevant provisions of this Circular.  
4. Inspection conclusion  
a) The draft conclusion must be sent within 05 working days from the end of the inspection 
according final inspection record. The conclusion shall be given based the contents, scope,  and 
result of inspection written on the inspection record. The issuer of the decision on post -clearance 
inspection shall draft and send the conclusion to the declarant (by email, by tax, by post, or 
directly);  
b) Within 10 days from the end of the inspect ion, the declarant may provide an explanation (in 
writing or in person) for the person who signs the inspection decision.  
G/VAL/N/1/VNM/1 
- 656 -If the declarant does not provide any explanation, the customs authority shall perform the next 
steps accordingly;  
c) Within 15 days from the end of the inspection, the person who signs the inspection decision 
shall:  
c.1) Consider the declarant’s explanation and/or the result of discussion with the declarant’ 
representative to clarify the issue and sign the conclusion;  
c.2) The Director  of the General Department of Customs, Post -clearance Inspection Department, 
or Customs Department shall sign conclusion according to form No. 05/2015 -KTSTQ in Appendix 
VIII hereof;  
c.3) If professional opinions are necessary for making the conclusion:  
c.3.1) The customs authority may give conclusion about some of the issues. Additional 
conclusion about the other issues that need consultation with competent authorities may be given 
later. The additional conclusion shall be given within 15 days after consult ation with competent 
authorities;  
c.3.2) The conclusion shall be given within 15 days after receiving comments from competent 
authorities;  
c.3.3) Inquired authorities shall give comments within 30 days from the day on which the inquiry is 
received;  
c.3.4) If no comments are given by the inquired authorities, the customs authority shall give the 
conclusion within 15 days from the deadline mentioned in c.3.3 of this Clause based on existing 
inspection result and data.”  
75. Replacement and revision of Appendic es 
a) Appendix II, Appendix V, Appendix VI of Circular No. 38/2015/TT -BTC are replaced with 
Appendix I, Appendix II and Appendix III of this Circular;  
b) Appendix IIa and Appendix X of Circular No. 38/2015/TT -BTC are revised by Appendix IV and 
Appendix V of this Circular.  
Article 2. Abrogated clauses  
1. Article 26; Clause 5, 6 Article 31; Clause 7 Article 32; Point c Clause 1 Article 37; Article 40; 
Clause 1, 2, 3, 6, 9 Article 42; Clause 1, 4, 5 Article 43; Article 49, 65, 73; Point b.5 Clause 2 
Article 83; Article 88, Article 92, Article 97, Article 98, Article 99, Article 100, Article 101, Article 
107, Article 108, Article 109, Article 110, Article 111, Article 112, Article 113, Article 114, Article 
115, Article 116, Article 117, Article 118, Article 11 9, Article 120, Article 121, Article 122, Article 
123, Article 124, Article 125, Article 126, Article 127, Article 128, Article 130 of Circular No. 
38/2015/TT -BTC are abrogated.  
2. Article 4 of Circular No. 39/2015/TT -BTC is abrogated.  
Article 3. Transiti on clauses  
1. In the cases where the e -customs system is not operational or not able to receive electronic 
information, declarants and customs authorities shall use physical documents.  
2. Regarding processed exports, domestic exports and EPEs:  
a) Regarding  processing contracts and appendices thereof concluded before the effective date of 
this Circular, declarants shall submit notifications of those under customs declarations prepared 
after the effective date of this Circular according to Article 56 of Circu lar No. 38/2015/TT -BTC, 
which is amended in Clause 36 Article 1 of this Circular;  
b) Regarding raw materials and supplies imported for manufacture of domestic exports, 
processing contracts and appendices thereof that are being executed when this Circular c omes 
into force, provisions of this Circular shall apply to (i) annual statements prepared after the 
G/VAL/N/1/VNM/1 
- 657 -effective date of this Circular and (ii) statements regarding amalgamation, merger, division, 
change in customs place for import of raw materials and suppl ies after the effective date of this 
Circular.  
3. Provisions of Point b.3 Clause 2 Article 33 of Circular No. 38/2015/TT -BTC shall be 
implemented in accordance with Point b Clause 2 Article 30 of 38/2015/TT -BTC, which is 
amended in Clause 19 Article 1 of t his Circular.  
4. Provisions of Articles 103, 104, 105, 106 of Circular No. 38/2015/TT -BTC, if already prescribed 
in Decree No. 134/2016/ND -CP or contrary to Decree No. 134/2016/ND -CP, shall be 
implemented in accordance with Decree No. 134/2016/ND -CP.  
Article 4. Organization of implementation  
1. The Director of the General Department of Customs shall instruct customs authorities to 
implement this Circular in order to facilitate export and import and improve customs management.  
2. Customs authorities shall c omply with provisions of this Circular in terms of customs 
procedures, customs supervision and inspection, imposition of export and import duties and tax 
administration of exports and imports. Difficulties that arise during implementation should be 
reporte d to the Ministry of Finance (the General Department of Customs) for consideration and 
guidance.  
Article 5. Effect  
1. This Circular comes into force from June 05, 2018.  
2. When a document referred to in this Circular is amended or replaced, the newest one shall 
apply./.  
  
  PP MINISTER  
DEPUTY MINISTER  
 
 
 
 
Vu Thi Mai  
  
APPENDIX I  
(Issued together with the Circular No. 39/2018/TT -BTC dated April 20, 2018 of the Minister of 
Finance)  
This is to replace the Appendix II of the Circular No. 38/2015/TT -BTC as foll ows:  
Appendix II  
DATA FIELDS RELATING TO ELECTRONIC CUSTOMS PROCEDURES AND REGIME FOR 
MANAGEMENT OF EXPORTS AND IMPORTS  
(Issued together with the Circular No. 38/2015/TT -BTC dated March 25, 2015 of the Minister of 
Finance)  
No. Data fields  Description and r emarks  Code 
system  
Form 
No.01  Electronic import 
declaration  Upon the prior registration of information about 
imported goods.    
A General information  
G/VAL/N/1/VNM/1 
- 658 -1.1 Declaration form number  Do not need to fill in this field. The e -customs 
system automatically grants  the declaration 
number.  
Note: The customs authority and relevant entities 
use 11 initial characters of the declaration number. 
The 12th character only represents the number of 
supplementation times.    
1.2 First declaration sheet number  Box 1: Enter only  if the shipment contains more 
than 50 lines of products or another separate 
declaration is needed.   Below is the typing 
guidance:  
 (1) For the first declaration sheet, enter the letter 
“F”; 
(2) From the 2nd declaration sheet onwards, enter 
the first decla ration sheet number  
Box 2: Enter the ordinal number of the declaration 
sheet out of the total number of declaration sheets.  
Box 3: Enter the total number of declaration sheets.    
1.3 Number of respective 
temporary import – re-export 
declaration  Fill in t his field in the following cases:  
(1) In case of the re -import of the temporarily 
exported shipment, enter the number of the 
respective re -export declaration.  
(2) In case of the import of the temporarily imported 
shipment for domestic consumption purposes,  enter 
the number of the temporary import declaration.  
(3) If the temporary import declaration and the re -
export declaration are made by the same person.  
(4) If the primary declaration remains valid (during 
the period of permission for stay in Vietnam).    
1.4 Type code  The importer consults import documentation and 
purposes to choose one of the import types 
according to the instructions given by the General 
Department of Customs.  
See the chart of type codes on the website 
www.customs.gov.vn  X 
1.5 Produc t classification code  If a product falls into one of the following situations, 
typing its respective code is compulsory:  
 “A”: Gifts or donations  
 “B”: National defence and security products  
 “C”: Emergency assistance products  
 “D”: Products intended for mitigation of natural 
disasters and epidemics  
 “E”: Humanitarian aids/ non -refundable aids  
 “F”: Postal and express delivery products    
G/VAL/N/1/VNM/1 
- 659 - “G”: Movable property  
 “H”: Products used by means of transport upon 
entry or exit  
 “I”: Diplomatic products  
 “J”: Others  prescribed by the Government’s 
regulations  
 “K”: Specially -preserved products  
Note: Use the code “J” only if otherwise prescribed 
in the Government’s particular document. This code 
is not applicable to common products.  
1.6 Transportation mode code  Base d on the transportation mode, one of the 
following codes is selected:  
“1”: Aviation transport  
“2”: Sea transport (using containers)  
“3”: Sea transport (bulk cargos, liquid cargos, etc.)  
“4”: Land transport (using goods -carrying motor 
vehicles)  
“5”: Rail tr ansport  
“6”: Inland water transport  
“9”: Other  
Note:  
- Select the respective code of mode of 
transportation of goods imported from abroad to the 
port of entry in case of transportation of the 
imported goods kept in the consolidated container 
into a CFS wa rehouse. Example: If goods kept in 
the consolidated container are transported by sea, 
select the code “3”.  
- The code “9” is used in the following cases:  
1. Transport of the imported goods by using the 
mode of transportation other than those assigned 
the code “1” through the code “6”. Example: 
pipeline or cable transport, etc.    
2. Spot import; goods imported into bonded 
warehouses.  
- In case of air transport of the carry -on luggage, 
select the code “1"; in case of sea transport thereof, 
select the code “3 ”.     
1.7 Individual/organization 
classification  Depending on the nature of a transaction, select 
one of the following codes:  
Code “1”: Person to person  
Code “2”: Organization/company to person  
Code “3”: Person to organization/company    
G/VAL/N/1/VNM/1 
- 660 -Code “4”: Organizat ion/company to 
organization/company  
Code “5”: Other  
1.8 Customs authority  (1) Specify the code of the Customs Subdepartment 
where the customs declaration is registered in 
accordance with laws.  
If it is skipped, the system will automatically specify 
the code of the Customs Subdepartment granting 
registration of customs declarations based on the 
address of the facility where the goods awaiting 
customs clearance are stored.    (2) See the chart of 
“Codes of Customs Subdepartments – Customs 
Import Procedure T eams” on the website 
www.customs.gov.vn.  X 
1.9 Code of the declaration 
processing department  (1) Provide the code of the Customs Import 
Procedure Team in charge of processing of 
customs declarations.  
(2) If it is skipped, the system will automatically 
specify the code of the Customs Import Procedure 
Team in charge of processing of customs 
declarations based on the HS code.  
(3) See the chart of “Codes of Customs 
Subdepartments – Customs Import Procedure 
Teams” on the website www.customs.gov.vn.  X 
1.10 Re-export duration  In case of use of the customs declaration of goods 
imported in the form of re -import, based on 
regulations on the respective duration during which 
temporarily imported goods may stay in Vietnam, 
enter the deadline in the dd/mm/yyyy format.      
1.11 (Proposed) submission date  Enter the proposed date (dd/mm/yyyy) of 
implementation of the IDC service.  
In case of skipping this field, the e -customs system 
will automatically import the date of implementation 
of this service.    
1.12 Importer’s co de Enter the importer’s TIN.  
Note:  
- If the importer has registered use of VNACCS and 
has already implemented the IDA service, the 
system will automatically export the importer’s 
code.  
- If the foreign consignor hires a bonded 
warehouse, the importer’s co de is the code of the 
owner of that bonded warehouse or the code of the 
customs brokerage agent.    
1.13 Importer’s code  Enter the importer’s name.  
Note:    
G/VAL/N/1/VNM/1 
- 661 -- If the foreign consignor hires a bonded 
warehouse, the importer’s name is the name of the 
owner of that bonded warehouse or the name of the 
customs brokerage agent.  
- If the importer has registered use of VNACCS or 
has already entered “the importer's code”, the 
system will automatically export the importer’s 
name.  
1.14 Zip/postal code  Enter the impor ter’s zip/postal code (if any).    
1.15 Importer’s address  (1) Enter the importer’s address. Do not need to fill 
in this field if it is automatically displayed on the 
system.  
(2) If the importer’s address is not correctly 
displayed on the system, enter the  correct address.  
 (3) If the importer has registered the use of 
VNACCS and has already implemented the IDA 
service, inputting information in this field is not 
required.    
1.16 Importer's telephone number   (1) Enter the importer’s telephone number 
(hyphen s are not accepted). In case of the 
automatic display on the system, data input is not 
required.  
(2) If the importer’s telephone number is not 
correctly displayed on the system, enter the correct 
telephone number.  
(3) If the importer has registered the use  of 
VNACCS and has already implemented the IDA 
service, inputting information in this field is not 
required.    
1.17 Import -entrusting person’s 
code  Enter the import -entrusting person’s TIN.    
1.18 Import -entrusting person’s 
name  Enter the import -entrusti ng person’s name.    
1.19 Exporter’s code  Enter the exporter’s code or the foreign consignor’s 
code in case of transport of goods into a bonded 
warehouse (if any).    
1.20 Exporter’s name  (1) Enter the exporter’s name or the foreign 
consignor’s name in cas e of transport of goods into 
a bonded warehouse (if not available on the 
system).  
(2) If available, the system will automatically export 
the exporter's name.  
Note:  
- Enter the exporter (the seller)’s name under a 
contract for trading of imported goods (ev en 
including the case in which imported goods are 
traded through the third party);    
G/VAL/N/1/VNM/1 
- 662 -- Enter the customer’s name specified in the toll 
manufacturing agreement (if goods are imported 
through the third party designated by the toll 
manufacturing service custome r, enter the 
designated consignor in the box intended for 
entering the export entrusting person's name);  
- If the sales agreement prescribes the imported 
goods are received in Vietnam (in case of the spot 
import), the exporter’s name is the overseas buyer’ s 
name; the name of the designated consignor (in 
Vietnam) must be entered in the box intended for 
the export entrusting person's name;     
- If the customs declarant is the owner of the 
imported goods sent to a bonded warehouse, enter 
the foreign seller’s n ame (the same as the 
exporter’s name inscribed on the declaration of 
import of goods sent to a bonded warehouse);  
- The abbreviated or shortened name of the 
exporter is accepted.  
1.21 Exporter’s zip/postal code  Enter the exporter’s zip/postal code (if a ny).   
1.22 Address  Box 1: Enter street name, home/ post office box 
number. The customs declarant must enter the 
address on his/her own if the system does not 
automatically export information.  
Enter the accurate street name and home/post 
office box numbe r if the system gives inaccurate 
information.  
Box 2: Continue to enter street name and 
home/post office box number.  
Box 3: Enter the city’s name. The customs 
declarant must fill in this field if the system does not 
automatically export information.  
Enter t he city’s accurate name if the information 
displayed on the system is not correct.  
Box 4: Enter the country’s name.   The customs 
declarant must fill in this field if the system does not 
automatically export information.  
Enter the country’s accurate name if  the information 
displayed on the system is not correct.    
1.23 Country code  The country code contains 02 UN LOCODE letters 
(see the chart of country codes at the Portal of the 
General Department of Customs: 
www.customs.gov.vn), specifically including the  
followings:  
(1) If the goods are transported directly from the 
exporting country to Vietnam or in transit through an 
intermediate country without being traded or 
processed for manufacturing of finished products or X 
G/VAL/N/1/VNM/1 
- 663 -exported products, or those obtain the cu stoms 
clearance from the foreign customs authority, the 
country of consignment will be the exporting 
country.  
(2) If the goods are transported from the exporting 
country to Vietnam and in transit through one or 
multiple intermediate countries, the country  of 
consignment will be the last country where the 
goods are in transit before arrival in Vietnam, and 
where the goods are traded or processed for 
manufacturing of finished products and exported 
products, or where the goods obtain the customs 
clearance.  
(3) In case the abovementioned country code is not 
defined, enter the exporter’s country code.    
1.24 Import -entrusting person’s 
name  Enter the export -entrusting person’s name (if any).  
In case of the spot import assigned by the foreign 
exporter, enter t he name of the assigned consignor 
in Vietnam.    
1.25 Customs brokerage agent’s 
code  (1) If the customs brokerage agent implements the 
IDA service and other following services, data entry 
is not required.  
(2) If the IDA service and the IDC service are 
implemented by two different customs declarants, 
enter the code of the user of the IDC service.    
1.26 Transport document number 
(B/L, AWB number, etc.)  (1) Enter the transport document number containing 
digits, alphabetical letters and special characters (i f 
any) (B/L, AWB and RWB number).  
Note:  
- Enter the number of the transport document on 
which the importer's name is given at the box 
intended for the consignee’s name.  
Provide the transport document on which the 
consignee is the importer.  
- With respect  to B/L and AWB, it is possible to 
enter as many as 05 numerals but the goods 
defined by these transport document numbers must 
be owned by one consignor, consignee, and carried 
by the same means of transport and on the same 
route as well as must have the s ame date of 
arrival.    
- The AWB number is not allowed to exceed 20 
characters.  
(2) If a transport document is used by multiple 
customs declarations, the customs declarant must 
inform the customs authority of the splitting of that 
transport document accord ing to the information 
requirements prescribed in the form No. 12 of this 
Appendix through the electronic customs data   
G/VAL/N/1/VNM/1 
- 664 -system. The system automatically receives, checks 
and replies to the customs declarant’s application 
for the splitting of the transport d ocument promptly 
after receipt of the notification of such splitting. The 
customs declarant is required to use the branched 
transport document number in a response to fill in 
this box.  
(3) If the goods are imported without the transport 
document, the custo ms declarant must send 
information about goods according to the 
information requirements set forth in the form No.13 
of this Appendix through the electronic customs 
data processing system. The system will 
automatically grant the cargo management number 
to the imported shipment to fill in this box.  
1.27 Quantity  Box 1: Enter the aggregate number of goods packs 
(based on the commercial invoice, packing list and 
transport document, etc.)  
Note:  
- Do not enter the decimal parts;  
- Enter “1” for the goods no t measured in such units 
as parcel or case, etc.  
Box 2: Enter the measurement unit code  
Example: CS: case, BX: box,…  
 (See the chart of package type codes on the 
website www.customs.gov.vn)  X 
1.28 Gross weight  Box 1: Enter the total weight of the shipment  (based 
on the packing list, commercial invoice and 
transport document)  
Note:  
- If the customs declarant selects the code “1" at the 
data field “Transportation mode code”, 08 
characters indicating the integer parts and 01 
character indicating the decimal  part may be 
entered. If the decimal part is more than 01 
character, enter the exact gross weight into the box 
"Note".  
- As for other modes of transportation, 06 
characters of the integer part and 03 characters of 
the decimal part must be entered.  
- If the  code of the gross weight of the shipment is 
“LBR” (pound), the system will automatically 
convert into KGM (kilogram).  
- Do not need to fill in this box if the customs 
declarant selects the code “9” at the data field 
“Transportation mode code”.  
Box 2: Ente r the measurement unit code for the 
UN/ECE gross weight of the shipment  X 
G/VAL/N/1/VNM/1 
- 665 -Example:  
KGM: kilogram  
TNE: tonne  
LBR: pound  
 (See the chart of “units of measure codes” on the 
website www.customs.gov.vn)  
- If the unit of measure which is not LBR is used, 
specify t he code of that unit of measure.  
- If the code “LBR” (pound) is used, enter KGM.  
1.29 Code of the proposed location 
for storage of goods awaiting 
customs clearance  Enter the code of the location for storage of goods 
upon implementation of the import dec laration.  
 (See the chart of codes of proposed facilities of 
storage of goods awaiting customs clearance, 
places for intermediate transportation under tax 
suspension and places of destination for 
transportation under tax suspension on the website 
www.custo ms.gov.vn)    
Example 1: If Company A registers the import 
declaration with the Hai Phong Region I Sub -
department of Bordergate Customs (the 
Subdepartment’s code is 03 CC), and their goods 
are stored at the Tan Cang Hai Phong Warehouse 
Facility (according t o the arrival notice), enter the 
code of the Tan Cang Hai Phong Warehouse 
Facility (03CCS03).    
Example 2: If Company B registers the import 
declaration with the Bac Thang Long Customs 
Subdepartment (its code is 01NV) and their goods 
are kept at the Tan Th anh Lang Son Storage Yard 
of Imported Goods (according to the arrival notice), 
enter the code of Tan Thanh Storage Yard of 
Imported Goods (15E4G02).  X 
1.30 Codes and numbers  Enter codes and numbers of goods package 
(shown on parcels or boxes, etc.).    
1.31 Means of transport  Box 1: Enter the call sign in case of sea/river 
transport. If basic vessel information has not been 
input in the system, enter “9999”.  
Box 2: Enter the name of means of transport 
(according to the transport document: B/L, AWB,...)  
(1) Enter the vessel’s name in case of sea/river 
transport.  
(2) In case information input is skipped, the system 
will automatically export the vessel’s name 
registered on the system based on its call sign 
given in the box 1.  
 (3) In case of air transport, e nter the airline’s code 
(02 characters), flight number (04 characters), slash   
G/VAL/N/1/VNM/1 
- 666 -(01 character), dd/mmm (dd: 02 characters, mmm: 
03 abbreviated characters of English month 
names).  
Example: AB0001/01JAN  
 (4) In case of land transport, enter the registration 
plate number.  
 (5) In case of rail transport, enter the train 
registration number.  
(6) Do not need to fill in this field if the customs 
declarant selects the code “9” at the field 
“Transportation mode code” and the system 
automatically export the name of th e means of 
transport.  
1.32 Arrival date  Enter the proposed date of arrival of goods at the 
bordergate according to the transport document or 
the arrival notice sent by the shipper to the 
consignee.    
1.33 Unloading location  Box 1: Enter the code of the  unloading location:  
(1) Enter the unloading port code (air or sea 
transport) according to the transport document (B/L, 
AWB,...);  
(2) Enter the stop station (rail transport);  
(3) Enter the bordergate code (land or river 
transport);  
(4) Data entry is compu lsory if the customs 
declarant selects the code “9” at the data field 
“Transportation mode code”.  
(Refer to the chart of domestic ICD codes, land 
bordergates – railway terminals and domestic 
airports on the website www.customs.gov.vn)  
Box 2: Enter the unl oading location: The system 
exports the name of the unloading location based 
on the location code. If the code of the unloading 
location is not available, enter the unloading 
location’s name.  
Note:  
- In case of the spot import, enter the name of the 
impor ting company's warehouse.  
- Do not need to fill in this data field if the goods are 
imported from non -tariff zones, except bonded 
warehouses.  X 
1.34 Loading location  Box 1: Enter the UN LOCODE loading location 
code.   (See the chart of codes of overseas lo cations 
and overseas airports on the website 
www.customs.gov.vn).  
Note:  X 
G/VAL/N/1/VNM/1 
- 667 -- In case the location is not present in the 
abovementioned code chart, enter the country code 
(02 characters) + ZZZ.  
- In case of the spot import, enter “VNZZZ”. If the 
goods in non -tariff zones are sent to bonded 
warehouses; the goods are imported from bonded 
warehouses into domestic areas, enter “ZZZZZ”.  
Box 2: Enter the location where the goods are 
loaded onto the means of transport:  
Note:  
- Do not need to fill in this field if the system gives 
automatic support.  
- In case of rail transport, enter the railway terminal 
name.  
-In case of the spot import or import of the goods 
from a domestic area into a bonded warehouse, 
enter the name of the exporting company’s 
warehouse.  
- If the goods are imported from a non -tariff zone 
into a bonded warehouse, enter the name of the 
non-tariff zone.  
- In case the goods are imported from a bonded 
warehouse into a domestic area, enter the name of 
the bonded warehouse.  
1.35 Quantity of container s Enter the number of containers:  
(1) The system automatically exports the number of 
containers after registration.  
(2) In case of the air transport or other mode of 
transportation without using containers, and the 
imported goods are packed in the consoli dated 
container from a CFS warehouse, data input in this 
field is not required.  
(3) The customs declarant uses the HYS service to 
register the list of containers (including information 
about codes, numbers and seal numbers).  
Note:   The list of containers i s prepared in the excel 
file format approved by the customs authority.    
1.36 Code of shipment content 
inspection result  If the customs declarant checks the imported goods 
before submission of the customs declaration, enter 
one of the following codes:  
 “A”: NOT Abnormal  
 “B”: Abnormal  
 “C”: Consultation with the customs authority is 
needed  
Note:   Enter the code “C” if the customs declarant 
demands that the customs authority carry out the   
G/VAL/N/1/VNM/1 
- 668 -physical inspection of the shipment.  
1.37 Codes of other legisla tive 
documents  Enter the code of the legislative document on 
management of imports specified on the customs 
declaration, such as the import permit, sanitary and 
phytosanitary test, food safety and quality 
inspection results, etc.  
(See codes of legislative documents in the chart of 
codes of other regulatory documents and license 
classification on the website www.customs.gov.vn)  
Note:  
- As for the goods subject to the administration by 
the specialized regulatory body, data input in this 
box is required.  
- May enter 05 codes (at 05 boxes) at maximum 
and these codes must be different.  X 
1.38 Import permit  Fill in this data field if the goods have to obtain the 
import permit and the specialized inspection result 
prior to customs clearance; the imported goods are 
in the reconciliation list, the list of off -system duty -
free investments, the list of synchronized 
equipment, the list of goods imported in the form of 
full set and disassembled for multiple imports and 
shipments, the list of supplies and equipment 
imported for assembly, repair and maintenance of 
railway locomotives and cars, the list of supplies 
and equipment imported for the priority machinery 
manufacturing industry, the written document on 
prior valuation, the written document on code 
predeterminatio n and the written document on 
origin determination, and the number of receipt of 
the processing contract/appendix to a contract.      
Box 1: Enter the classification code of the import 
permit.  
(See codes of import permits in the chart of other 
regulatory do cuments and license classification on 
the website www.customs.gov.vn)  
Box 2: Enter the number of the import permit or the 
number of the written notification of the specialized 
inspection result or the number of the reconciliation 
list or the number of the  written document on 
predetermination of code/value/origin (if any) or the 
number of receipt of the processing contract or the 
appendix thereto, which is exported by the system 
when the customs declarant informs the processing 
contract or the appendix ther eto. 
(Enter 05 types of import permits at maximum).  X 
1.39 Classification of invoice types  Enter one of the classification codes of invoicing 
forms as follows:  
 “A”: Commercial invoices    
G/VAL/N/1/VNM/1 
- 669 - “B”: Evidencing documents equivalent to 
commercial invoices if the buyer is obliged to pay 
the seller or the inventory of commercial invoices by 
using the form No. 02/BKHĐ/GSQL in the Appendix 
V hereto, or in case of none of commercial invoices.  
 “D”: electronic invoices (if registration of the 
electronic invoice on VNACC S has been 
completed)  
Note:   In case of preparation of the inventory of 
invoices according to the form No. 02/BKHĐ/GSQL 
in the Appendix V, select the code “B”.  
1.40 Electronic invoice receipt 
number  (1) If the invoice form is classified by the code “D”,  
the electronic invoice receipt number will be 
required.  
(2) If the invoice form is classified by the code other 
than the code "D", this data field cannot be filled in.    
1.41 Invoice number  Enter the number of the commercial invoice or the 
number of the evidencing documents equivalent to 
a commercial invoice if the buyer is obliged to pay 
the s eller or the inventory of commercial invoices by 
using the form No. 02/BKHĐ/GSQL in the Appendix 
V hereto.  
In case the commercial invoice is not available, the 
customs declarant will not be required to fill in this 
box. 
If the goods imported from a bonded  warehouse 
into domestic areas multiple times, enter the 
number of the commercial invoice issued by the 
foreign seller upon import of these goods into 
domestic areas.    
1.42 Invoicing date  Enter the date of issuance of the commercial 
invoice or the date of formulation of the evidencing 
document equivalent to a commercial invoice if the 
buyer is obliged to pay the seller or the statement of 
commercial invoices by using the form No. 
02/BKHĐ/GSQL in the Appendix V hereto. 
(dd/mm/yyyy).  
Note:   If the commerci al invoice is not available, 
enter the date of implementation of IDA service.    
1.43 Payment method  Enter one of the following payment method codes:  
 “BIENMAU”: Border trade  
 “DA”: Documents against Acceptance Collection  
 “CAD”: Cash against Documents  
 “CANTRU”: Clearing and redemption  
 “CASH”: Cash  
 “CHEQUE”: Cheque    
G/VAL/N/1/VNM/1 
- 670 - “DP”: Documents against Payment Collection  
 “GV”: Capital contribution  
 “H-D-H”: Swapping and Bartering    
 “H-T-N”: Goods for debt repayment  
 “HPH”: Bill of exchange  
 “KHONGTT”: No payment  
 “LC”: Letter of credit  
 “LDDT”: Investing joint venture  
 “OA”: Open account  
 “TTR”: Telegraphic Transfer Reimbursement.  
 “KC”: Other (including the TT payment)  
Note:  
- In case of payment made in other or combined 
forms, enter the code “KC” and fill in the  actual 
payment method onto the box “Details of value 
declaration”;  
- If the customs declarant is the owner of the goods 
sent to a bonded warehouse, enter "No payment" in 
the data field of payment method.  
1.44 Total invoice value  Box 1: Enter the clas sification code of invoice/ other 
equivalent:  
 “A”: Invoice price of paid goods  
 “B”: Invoice price of unpaid goods 
(FOC/promotional products)  
 “C”: Invoice price of both paid and unpaid goods  
 “D”: Other cases (including the case in which none 
of commerci al invoices is issued)  
Box 2: Enter one of the following Incoterms terms 
and conditions of delivery:  
 (1) CIF  
(2) CIP  
(3) FOB  
(4) FCA  
(5) FAS  
(6) EXW  
(7) C&F (CNF)  
(8) CFR  
(9) CPT  
(10) DDP  
(11) DAP  X 
G/VAL/N/1/VNM/1 
- 671 -(12) DAT  
(13) C&I  
(14) DAF  
(15) DDU  
(16) DES  
(17) DEQ  
In case, upon import of goods in the form of toll 
manufacturing, the customs declarant uses the 
third-party invoice under invoice price terms and 
conditions which are not relevant to delivery terms 
and conditions specified in a contract, or in the 
absence of t he commercial invoice, enter CIF into 
the box "Invoice price terms and conditions".  
Box 3: Enter the code of the currency unit specified 
on the invoice according to the UN/LOCODE 
standards.  
(See the chart of currency unit codes on the 
website www.customs. gov.vn)  
Box 4: Total invoice value:  
(1) Enter total invoice value.  
 (2) If the shipment has multiple invoices with the 
same transport document, the shipment 
documentation contains the consolidated invoice 
combining these invoices or other evidencing 
docum ent replacing the invoice is prepared under 
instructions, enter total value specified on the 
consolidated invoice, and before registration of the 
customs declaration, provide the list of invoices or 
equivalent evidencing documents by carrying out 
the HYS s ervice.    
 (3) If the terms of delivery, such as CFR, DDU, 
DDP, DAP, DAF, etc., are applied, but total amount 
on the invoice is divided into separate amounts, 
including total amounts varying depending on EXW 
or FOB terms, transportation or packing costs, e tc.; 
each item has the invoice value under EXW or FOB 
terms (exclusive of transportation or packing costs, 
etc.), and in case of the distribution of transportation 
or packing costs, etc. in the value ratio, the data 
fields will be completed as follows:      
- At the box “Terms of delivery”, specify EXW or 
FOB relevant to total invoice value (adjustments 
have not yet been added or subtracted).  
- At the box “Total invoice value", enter total value 
specific to EXW or FOB terms.  
- Enter transportation costs into  the box 
“Transportation cost”;  
G/VAL/N/1/VNM/1 
- 672 -- Enter packing costs and other adjustment 
amounts (if any) into the box of adjustments;  
- Enter the terms of delivery into the box “Value 
declaration details”;  
- At the box “Total value distribution factor”, enter 
total inv oice value under respective EXW or FOB 
terms (adjustments have not yet been added or 
subtracted).  
- At the box “Invoice value” of each item, enter the 
value of each item specified on the invoice 
(adjustments have not yet been added or 
subtracted).  
(4) Wit h respect to import of goods between an 
enterprise at a non -tariff zone/ bonded warehouse 
and a domestic enterprise: If the terms of delivery 
belong to the E or F group,  
- Enter CIF into the box "Terms of delivery”;  
- Enter information according to instruc tions given in 
(1) into the box “Total invoice value”.  
(5) In case of the invoice containing both paid 
goods and FOC/ promotional products, Enter total 
invoice value and input information into the Detail 
field as follows:  
- As for paid goods, enter informa tion as normally 
according to instructions (the system gives support 
in the automatic distribution of dutiable values);  
- As for FOC/ promotional products, enter total 
invoice value and, at the box “Value declaration 
details”, specify the ordinal number o f product line 
in the Detail field as FOC/ promotional products.  
+ Box “Invoice value”, box “invoice unit price” may 
be kept blank;  
+ Box “dutiable value”: Enter the dutiable value of 
goods.  
(6) If the entire shipment contains FOC/ promotional 
products or  goods without the commercial invoice:  
- At the box “total invoice value”, enter total 
transportation or insurance cost (if any) of the 
shipment;  
- Box “Invoice value”, box “invoice unit price” may 
be kept blank;  
- At the box “dutiable value”, enter the du tiable 
value of goods.  
Note: In (5) and (6), the box “Tariff schedule codes 
of imported goods”, select the appropriate 
schedule. In case of goods not subject to duty, 
select B30 and enter 0% at the box “Duty rate” and 
G/VAL/N/1/VNM/1 
- 673 -respective duty exclusion/deduction/ex emption 
codes.  
 (7) Enter as many as 04 numerals in the fractional 
parts if the currency unit code is not [VND]. If the 
currency unit code is [VND], entering the fractional 
parts in a decimal number will not be permitted.  
Note:  
- If total invoice value e xceeds the system’s limit, a 
paper customs declaration will be needed.  
- In case the commercial invoice is not available 
and the customs declarant does not fill in the box 
“Invoice number”, this data field will be skipped.  
1.45 Value declaration classif ication 
code  Enter one of the following codes:  
“1”: Determining the dutiable value according to the 
method for determination of the transaction value of 
identical goods  
“2”: Determining the dutiable value according to the 
method for determination of the t ransaction value of 
similar goods  
“3”: Determining the dutiable value according to the 
method for determination of the deductive value  
“4”: Determining the dutiable value according to the 
method for determination of the computed value  
“6”: Applying the tr ansaction value method  
“7”: Applying the transaction value method if a 
special relationship is established but causes no 
impact on the transaction value  
“8”: Applying the transaction value method, but 
manually distributing adjustments to the dutiable 
value  and typing distributed amounts at the box 
indicating the dutiable values of specific product 
lines.  
“9”: Determining the customs value according to the 
inference method.  
 “T”: Determining the customs value in certain 
special cases  
Note:  
- If various valu ation methods are applied to a 
shipment, enter the representative code indicating 
the commonly used method.  
- Codes “0”, “5” and “Z” are those relating to the 
consolidated value declaration which are not 
applied until detailed instructions are given.  
- Enter the code “6” or “7” only if the shipment 
qualifies for application of the transaction value 
method.    
G/VAL/N/1/VNM/1 
- 674 -- Use the code “T” for cases prescribed in Article 17 
of the Circular No. 39/2015/TT -BTC and goods 
imported for processing of products under contracts 
with foreign tradespersons.  
1.46 Number of receipt of the 
consolidated value declaration  Box 1: Do not fill in this box until new instructions 
are given  
Box 2: Do not fill in this box until new instructions 
are given  
Box 3: Do not fill in this box until  new instructions 
are given    
1.47 Transportation cost  Box 1: Enter one of the following transportation cost 
codes:  
 “A”: This code is used if the transport document 
specifies total fee for transportation of all goods.  
 “B”: This code is used in the foll owing cases:  
- The shipment invoice contains the paid goods and 
FOC/ promotional products;  
- The costs of transportation of the paid goods and 
FOC/ promotional products specified in the 
transport document are separated.  
Upon use of this code, at the box (b ox 3) indicating 
the cost of transportation of the paid goods, the 
system will automatically fill in information. With 
respect to FOC/ promotional products, the customs 
declarant must, of their own accord, total 
transportation fees for calculation of the d utiable 
value and enter the total number into the box 
indicating the dutiable values of FOC/ promotional 
products.  
 “C”: This code is used if the customs declaration 
shows that only a part of the goods contained in the 
shipment specified in the transport d ocument is 
imported.  
 “D”: Distributing transportation costs according to 
the weight and capacity rate. When entering this 
code, the customs declarant must submit the 
valuation declaration in order to distribute dutiable 
value adjustments/ calculate the d utiable value of 
each item, enter the result of calculation of the 
dutiable value specified on the valuation declaration 
into the respective box on the import declaration in 
the VNACCS system.  
 “E”: This code is used if the value of invoice of the 
goods in cludes transportation costs (example: CIF, 
C&F, CIP), but the actual transportation cost 
exceeds the invoiced one (other transportation 
costs may additionally arise from transporting 
goods to ports of entry owing to an increase in the 
transportation cost d ue to increases in fuel prices,   
G/VAL/N/1/VNM/1 
- 675 -currency fluctuations or port congestion, etc.).  
 “F”: This code is used if a transportation cost 
exceeds the prescribed one and only a part of 
goods contained in a shipment is imported.  
Box 2: Enter the code of the currency  unit of the 
transportation cost.  
Box 3: Enter the amount of the transportation cost:  
(1) If the currency unit code is not “VND”, entering 
as many as 4 numerals in the fractional parts may 
be accepted.  
(2) If the currency unit code is “VND”, entering 
numer als in the fractional parts will not be accepted.  
(3) If the code of the terms of the invoice price is 
“C&F” or “CIF”, and the actual transportation cost is 
greater than the transportation cost specified in the 
transportation cost invoice, enter the transp ortation 
cost difference into this box (equivalent to the code 
“E” at the box 2).  
Note:  
- In case the commercial invoice is not available 
and the customs declarant does not fill in the box 
“Invoice number”, this data field will be skipped.  
1.48 Insura nce cost  Box 1: Enter one of the following insurance cost 
codes:  
Enter one of the following insurance cost codes:  
 “A”: Separate insurance  
 “D”: No insurance  
If the data field indicating the terms of the invoice 
price has been filled in by CIF, CIP, C&I, D DU, 
DDP, DAP, DAF or DAT price, the data input herein 
will not be allowed.    
Note:   The code “B” is the general insurance which 
is not applied until new instructions are given.  
Box 2: Enter the code of the currency unit of the 
insurance cost in case of the  separate insurance 
(code “A”).  
Box 3: Enter the amount of the insurance cost in 
case of the insurance code “A”.  
(1) If the currency unit code is not “VND”, entering 
as many as 4 numerals in the fractional parts may 
be accepted.  
(2) If the currency unit co de is “VND”, entering 
numerals in the fractional parts will not be accepted.  
Box 4: Do not fill in this box until new instructions 
are given    
G/VAL/N/1/VNM/1 
- 676 -Note:  
- In case the commercial invoice is not available 
and the customs declarant does not fill in the box 
“Invoic e number”, this data field will be skipped.  
1.49 Adjustment code and name  Box 1: Enter respective codes of the following 
adjustments:  
 “A”: Sales commission and brokerage fee (AD).  
 “B”: Cost of packaging deemed as an integral part 
of an exported good ( AD). 
 “C”: Packing cost (AD).  
 “D”: Assistance amount (AD).  
 “E”: Copyright cost, licensing cost (AD).  
 “P”: Amounts that an importer has to pay from 
proceeds gained after resale, disposal and use of 
imported goods (AD).  
 “Q”: The buyer’s amounts payable w hich are not 
included in the invoice price, including: advance or 
prepaid amount, deposit amount (AD).  
 “K”: The buyer’s payment to the third party upon 
the seller’s request (AD).  
 “M”: Amounts paid by the debt settlement (AD).  
 “U”: Costs incurred by act ivities arising after import 
of goods, including construction, architecture, 
installation, maintenance or technical assistance, 
consultancy, supervisory and other equivalent costs 
(SB).  
 “V”: Transportation costs arising after 
transportation of goods to th e first port of entry 
(SB).  
 “H”: Insurance costs arising after transportation of 
goods to the first port of entry (SB).  
 “T”: Taxes, fees or charges which have already 
been paid in Vietnam and included in the purchase 
price of the imported goods (SB).     
 “G”: Discounts (SB).  
S: Costs relating to marketing of imported goods 
which are incurred by the buyer  
 “L”: Interest calculated at the rate specified under 
the buyer's financial agreement and relating to the 
purchase of imported goods (SB).  
 “N": Others  
Note:  
- Do not enter the code “G” in this box in case of the 
quantity discount. At the box “Value declaration   
G/VAL/N/1/VNM/1 
- 677 -details”, clearly enter the goods eligible for the 
quantity discount and the discounted value or the 
discount rate.    Upon completion of import of the 
entire shipment, the discount may be considered in 
accordance with the Circular No. 205.  
Box 2: Enter the respective code of value 
adjustment in the following cases:  
 “AD”: Addition of the adjustment amount.  
 “SB”: Subtraction of the adjustment amo unt. 
 “IP”: The dutiable value which is the invoice price.  
 “DP”: Entering total dutiable price which is 
manually calculated.  
Box 3: Enter the code of the currency unit of the 
adjustment amount.  
Box 4: Enter the value of the adjustment amount 
corresponding  to the code of the adjustment name 
and the code of the adjustment amount.  
(1) Enter as many as 04 numerals in the fractional 
parts if the code of the currency unit is not “VND”.  
(2) If the code of the currency unit is “VND”, 
entering the fractional parts will not be allowed.  
Box 5: Enter total factor of distribution of adjustment 
values.  
(1) If the adjustment amount is distributed to the 
good specified in at least 2 customs declarations, 
enter total invoice price of products with 
adjustments distributed in  all of customs 
declarations.  
(2) If adjustments are distributed to the goods of 
only one customs declaration, this box may be 
skipped.  
(3) Enter as many as 04 numerals in the fractional 
parts.  
 (4) Value of the column “Total factor of distribution 
of adj ustment amounts” ≤ the value of the column 
“Total factor of distribution of dutiable values”.  
Note:  
- In case the commercial invoice is not available 
and the customs declarant does not fill in the box 
“Invoice number”, this data field will be skipped.  
1.50 Value declaration details  1) Enter the transport document in the 
DDMMYYYY#& format.  
(2) Enter details of the value declaration.  
Example: If the sales commission is equal to 5% of 
the invoice value, calculate the commission 
amount, enter the correspon ding adjustment   
G/VAL/N/1/VNM/1 
- 678 -amount and write “the commission equal to 5% of 
the invoice value” into this box.  
(3) Enter notes and remarks relating to the value 
declaration.  
(4) Enter information according to instructions given 
at the box "Total invoice value" and oth er relevant 
boxes.  
(5) If the customs declarant has not obtained 
adequate information and documents on customs 
valuation, he/she may request the customs 
authority to determine value as a basis for release 
of goods.  
(6) If imported or exported goods have no t been 
officially priced on the date of registration of the 
customs declaration, the customs declarant will 
accept the temporarily calculated price.  
(7) Inform any discount in which subtraction is not 
implemented.  
(8) Enter the number of the sales contract  (if any).  
(9) In case of requesting the single customs 
consultation and using the result of the multiple 
customs consultation, the customs declarant enters 
contents of the "request for the single customs 
consultation or use of the result of the multiple 
customs consultation" and clarifies such information 
as the ordinal number of goods, number/date of the 
customs consultation report, code of the customs 
department/subdepartment that carries out the 
customs consultation).  
1.51 Total factor of distributi on of 
the dutiable value  (1) Enter total invoice value before making 
adjustments.  
(2) Enter as many as 04 numerals in the fractional 
parts.  
(3) In case of one invoice – multiple customs 
declarations, filling out this box is mandatory.  
(4) In case this fiel d is not filled in, the system will 
automatically calculate the value input in this box by 
summing up all invoice prices of products specified 
in the customs declaration.  
(5) The value of the column “Total factor of 
distribution of dutiable values” ≥ the value of the 
column “Total factor of distribution of adjustment 
amounts”.  
Note:  
- In case the commercial invoice is not available 
and the customs declarant does not fill in the box 
“Invoice number”, this data field will be skipped.    
1.52 Taxpayer  Enter one of the following codes:    
G/VAL/N/1/VNM/1 
- 679 -“1”: Taxpayer who is an importer  
“2”: Taxpayer who is a customs agent  
1.53 Codes of reasons for BP 
request  - In case of requesting the rel ease of goods under a 
guarantee, the customs declarant must enter one of 
the following codes:  
 “A”: Awaiting determination of HS codes  
 “B”: Awaiting determination of dutiable value  
 “C”: In other cases  
- In case of requesting the release of goods for tax 
payment reasons, the customs declarant enter the 
request for release of goods into the box “Value 
declaration details”    
1.54 Code of the bank mandated to 
pay duties on behalf of 
taxpayer  Enter the bank’s code granted by the State Bank 
(see the chart of “Bank codes” on the website 
www.customs.gov.vn). If the symbol and number of 
the document evidencing the tax payment limit have 
been registered, the system will check the following 
information:  
(1) The user of the limit must be the importer or the 
limit is  granted to a customs agent itself.  
(2) The date of implementation of this service must 
fall within the validity period of the registered limit.    
1.55 Year of issuance of the limit  Enter the year of issuance of the written document 
evidencing the limit.  Filling in this field is 
compulsory if the customs declarant has input 
information in the field “Code of the bank mandated 
to pay duties on behalf of taxpayer”.    
1.56 Symbol of the document 
evidencing the limit  Enter the symbol of the document evidenci ng the 
limit inscribed on the certificate of limit issued by the 
bank (10 characters at maximum). Filling in this 
field is compulsory if the customs declarant has 
input information in the field “Code of the bank 
mandated to pay duties on behalf of taxpayer ”.    
1.57 Number of the document 
evidencing the limit  Enter the symbol of the document evidencing the 
limit inscribed on the certificate of limit issued by the 
bank (10 characters at maximum).  
Filling in this field is compulsory if the customs 
declarant has input information in the field “Code of 
the bank mandated to pay duties on behalf of 
taxpayer”.    
1.58 Code for determination of the 
duty payment duration  Enter one of the following codes:  
 “A”: This code is used if the duty payment duration 
is appli ed under a several guarantee.  
 “B”: This code is used if the duty payment duration 
is applied under a joint and several guarantee.  
 “C”: This code is used if the duty payment duration   
G/VAL/N/1/VNM/1 
- 680 -is applied under no guarantee.  
 “D”: This code is used in case of prompt  duty 
payment.  
Note:   Enter the code “D” in case of the 
supplementary declaration submitted to apply for 
customs clearance after implementation of the 
temporary release procedures.    
1.59 Code of the guarantor bank  Enter the bank code issued by the Stat e Bank (see 
the chart of “Bank codes” on the website 
www.customs.gov.vn). If the symbol and number of 
the document evidencing the limit have been 
registered, the system will check the following 
information:     
(1) The user of the document evidencing the 
guarantee must be the importer or that document is 
granted to a customs agent itself.  
(2) The date of implementation of this service must 
fall within the validity period of the registered 
document evidencing the guarantee.  
(3) In case of use of the several guarantee, it must 
be used at the Customs Subdepartment where the 
document has been registered.  
(4) Except in the case (1), the code of the person 
authorized to use the document evidencing the 
guarantee which has been registered in the 
database has to be identical to the code of the 
person signing in for use of this service.  
(5) In case of registration of the document 
evidencing the several guarantee before completed 
preparation of the customs declaration based on 
the number of the transport document and/ or the 
invoice number, the transport document number 
and/or the invoice number must exist in the several 
guarantee database.     
(6) The type code which has been registered in the 
database of documents evidencing the several 
guarantee must be identical to t he declared type 
code.  
(7) If the proposed date of declaration has been 
registered in the database of documents evidencing 
the several guarantee, it must be identical to the 
proposed date of registration of the declaration.  
(8) In case of registration of t he document 
evidencing the several guarantee completed after 
the system grants the declaration number, the 
declaration number available in the guarantee 
database must be identical to the declaration 
number granted by the system.  X 
1.60 Guarantee issuance  year Enter the year of issuance of the document   
G/VAL/N/1/VNM/1 
- 681 -evidencing the guarantee (including 04 characters).  
Filling in this field is compulsory if the customs 
declarant has input information in the field “Code of 
the guarantor bank”.  
1.61 Symbol of the docume nt 
evidencing the guarantee  Enter the symbol of the document evidencing the 
guarantee which is issued by the bank on the 
certificate of guarantee (10 characters at 
maximum).  
Filling in this field is compulsory if the customs 
declarant has input information  in the field “Code of 
the guarantor bank”.    
1.62 Number of the document 
evidencing the guarantee  Enter the number of the document evidencing the 
guarantee which is issued by the bank on the 
certificate of guarantee (10 characters at 
maximum).  
Filling i n this field is compulsory if the customs 
declarant has input information in the field “Code of 
the guarantor bank”.    
1.63 Number of attachment to the 
electronic declaration  Box 1: Enter the code for classification of the 
attachment to the electronic de claration in case of 
use of the HYS function.  
(See the chart of codes of attachments to electronic 
declarations on the website www.customs.gov.vn)  
Box 2: Enter the attachment to the electronic 
declaration granted by the system at the HYS 
function.  X 
1.64 First date of warehousing 
permission  Enter the warehousing date; If there are many days 
on which goods are allowed for entry into storage 
facilities, enter the first date.  
If the customs declarant uses the type code A41, 
enter the date of implementation of the IDC 
function.    
1.65 Date of commencement of 
transportation  Enter the date of commencement of transportation 
of goods under customs supervision in the 
dd/mm/yyyy format.  
Fill in this box only in case the declaration of the 
combined transport is req uired.    
1.66 Intermediate transportation 
information  Box 1: Enter the location of intermediate 
transportation with respect to transport under tax 
suspension.  
(See the chart of codes of proposed facilities of 
storage of goods awaiting customs clearance, 
places for intermediate transportation under tax 
suspension and places of destination for 
transportation under tax suspension on the website 
www.customs.gov.vn)     
Box 2: Enter the date of arrival at the location of X 
G/VAL/N/1/VNM/1 
- 682 -intermediate transportation.  
Box 3: Ente r the date of exit from the location of 
intermediate transportation.  
1.67 Place of destination for 
transportation under tax 
suspension (consolidated 
declaration)  Box 1: Enter the place of destination for 
transportation under tax suspension (applicable i n 
case of the declaration of combined transport).  
(See the chart of codes of proposed facilities of 
storage of goods awaiting customs clearance, 
places for intermediate transportation under tax 
suspension and places of destination for 
transportation under tax suspension on the website 
www.customs.gov.vn)    
Box 2: Enter the proposed date of arrival at the 
place of destination.  X 
1.68 Notes   (1) In case the goods imported to serve the 
purposes of manufacturing of exports, processing 
and the goods eligible fo r investment incentives are 
brought into domestic markets for consumption, 
enter the number of the import declaration 
formatted in the following syntax: #&number of the 
import declaration (11 initial characters).       
Ex: #&10000567897  
(2) If a shipment ob tains a C/O to be eligible for 
special tax incentives, enter the number of C/O and 
issue date.  
 (3) If the declaration of combined transport is not 
supported in the type code field, provide the 
following information: time, route, port of exit and 
port of a rrival, code of place of destination for 
transportation under tax suspension.  
 (4) Enter the number and date of the VAT invoice 
or the sales invoice in case of trades between 
domestic enterprises and export processing 
enterprises or enterprises operating w ithin the 
boundaries of non -tariff zones.  
(5) In case of converting purposes of imported 
goods or bringing them into domestic consumption 
markets, the customs declarant will declare the 
number of the previous customs declaration in this 
box.  
(6) In case t he customs declarant is the owner of 
the goods sent to bonded warehouses, the customs 
declarant will specify “Imported goods in the 
customs declaration for receipt of goods in the 
bonded warehouse No…dated…”.  
Note:  
- In case of exceeding the permitted li mit (100 
characters), the subsequent information will be 
input in the box “Numbers and symbols”, "Detailed   
G/VAL/N/1/VNM/1 
- 683 -value declaration" and "Description".  
- In case of excess of the character limit specified at 
the aforesaid boxes, use the HYS function to attach 
further information that needs to be declared.  
- In case there are a lot of information that need to 
be noted, each information must be separated by “;”  
1.69 Enterprise’s internal 
managerial number  - In case of the spot import, enter 
#&NKTC#&number of the  respective spot import 
declaration (11 initial characters);  
Example: #&NKTC#&30001234567  
- In case a domestic enterprise agrees to provide 
processing services for export processing 
enterprises or hires processing services from 
processing service provider s, enter #&GCPTQ;  
- As for other imported goods:  
+ If they are temporarily imported from individuals 
entitled to the tax exemption policy adopted by the 
State of Vietnam, type #&1;  
+ In case of the import of goods which are 
occupational equipment and appl iances used within 
a definite period of time by an entity, organization or 
entering persons, type #&2;  
+ In case of the temporary import of other 
equipment containing goods in the form of rotation 
(shelves, racks, tanks, bottles, etc.), type #&3;    
+ In c ase the goods are gifts or presents sent by 
organizations and individuals in Vietnam to 
overseas organizations or individuals, type #&4;  
+ In case the goods are imported by diplomatic 
missions, international organizations in Vietnam 
and employees thereof,  type #&5;  
+ In case of the goods used for humanitarian aid or 
non-refundable air purposes, type #&6;  
+ In case of the goods which are unpaid sample 
products, type #&7;  
+ In case of the goods which are movable property 
of organizations or individuals, typ e #&8;  
+ In case of the goods which are personal luggage 
of entering persons which is carried under transport 
documents, or the goods which are carry -on 
luggage of entering persons exceeding the duty -
free allowance, type #&9.    
1.70 Customs order classif ication  (Section to be completed by the customs officer)  
Enter the classification code of the notice issued by 
the customs officer:    
 “A”: Giving revision instructions    
G/VAL/N/1/VNM/1 
- 684 - “B”: Changing the import declaration  
1.71 Date  (Section to be completed by the cu stoms officer)  
Enter the date of the customs officer’s issuing the 
notification to the customs declarant in the 
dd/mm/yyyy format.    
1.72 Name  (Section to be completed by the customs officer)  
Enter main contents of the notification.    
1.73 Contents  (Section to be completed by the customs officer)  
Enter the contents of the notification issued by the 
customs officer:      
B Detailed information about goods  
1.74 Goods code  (1) Enter full details of codes of goods according to 
the list of exports and imp orts of Vietnam, 
preferential tariff schedule and preferential and 
special import tariff issued by the Ministry of 
Finance.  
(2) With respect to the good classified into Chapter 
98 of the preferential import tariff, enter the HS 
code of the good in 97 resp ective chapters in the 
list of exports and imports of Vietnam and enter the 
code of the good in the chapter 98 into the box 
“Description”      
1.75 Particular management code  Enter the ordinal number of the goods in the list of 
synchronous machinery and eq uipment in the 
chapter 84, 85 or 90 or the ordinal number of other 
goods in the reconciliation list which has already 
been registered with the customs authority.    
1.76 Duty rate  The system automatically enters the import duty 
rate corresponding to the c ode of the good and the 
available tariff schedule code.  
If the system ends a message of one of the 
following errors: E1004, E1006, E1008 or E1009, 
the customs declarant has to manually enter the 
export duty rate into this box.    
Enter “0” in case of enteri ng the code B30 in the 
field “Import tariff schedule”    
1.77 Absolute duty rate  Box 1: Enter the absolute duty rate:  
The system automatically export the absolute duty 
rate relevant to the code of application the given 
absolute duty rate.   In case the syst em fails to do 
so, the customs declarant may manually enter the 
absolute duty rate into this box. In case of the 
manual entry of the absolute duty rate, do not need 
to fill in the box "code of application of the absolute 
duty rate” mentioned below.  
Box 2: Enter the measurement unit of the absolute X 
G/VAL/N/1/VNM/1 
- 685 -duty rate:  
(1) In case entry of the absolute duty rate has 
already been completed, the respective 
measurement unit of the absolute duty rate referred 
to in regulations laid down in current documents 
must be input.  
 (2) Enter the code of the absolute duty rate (See 
the chart of units of measurement of absolute duty 
rates   on the website www.customs.gov.vn)  
Box 3: Enter the code of the currency unit for 
calculation of the absolute duty date. (see the chart 
of currenc y unit codes on the website 
www.customs.gov.vn)  
1.78 Goods description  (1) Clarify names, brands and properties, technical 
parameters, ingredients, model, symbols or 
numbers, qualities and functions of the goods as 
specified in commercial agreements a nd other 
documents relating to the shipment containing 
these goods.  
In case the goods are plant varieties, names of 
plant varieties must be clarified.  
Note:  
- Name of the goods is written in Vietnamese or 
English.  
- In case of the imported goods which ar e raw 
materials, supplies for processing and 
manufacturing of products for export purposes, 
enter the code of raw materials, supplies, 
components#&name of goods, qualities and 
specifications. In case of the goods which are 
products processed by foreign pro cessing partners, 
enter HS code#&name of goods, specifications and 
qualities.  
- In case of the consolidated declaration of HS code 
as prescribed in clause 2 of Article 18 hereof, give a 
general description of goods (specifying basic and 
general characteris tics of goods. Ex: motor vehicle 
components and fabrics, etc.).  
- In case of the imported good which is machinery 
or equipment classified by its main parts, a machine 
designed for performing main functions or falling to 
be classified in the heading appropr iate to its 
defined functions or the unassembled or 
disassembled good classified by the completely 
built-up standard, in addition to the declaration 
prescribed in point (1), clarify the name of 
components of each machinery/equipment, etc. in 
the list of ma chinery or equipment which is a 
combination, line or name of each part or 
component of the unassembled or disassemble   
G/VAL/N/1/VNM/1 
- 686 -goods, corresponding to the HS codes of main 
machines or completely built -up goods.    In case it 
is impossible to separate value of each 
machine/part/article/component/spare part, enclose 
the list of names and quantity of 
machines/parts/articles/components/spare parts by 
implementing the HYS function.  
(2) If the goods satisfy requirements for application 
of preferential import tax rates in c hapter 98, in 
addition to lines of description of the goods, the 
customs declarant must enter the HS code of the 
goods in chapter 98 of the preferential import tariff 
into this box.  
(3) In case of application of results of analysis and 
classification of th e shipment, enclosing goods 
name, ingredients, physicochemical characteristics, 
functions or effects, and which is imported from the 
manufacturer that is the same as the manufacturer 
of the goods obtaining the previous customs 
clearance, specify the number  of the notification of 
such results.  
1.79 Code of the country of origin  Enter the code of the country or territory where the 
goods are made (manufactured) according to the 
UN/LOCODE code list (based on origin certification 
documents or other material s relating to the 
shipment).  X 
1.80 Import tariff schedule code  Enter the tariff schedule code corresponding to the 
type of import duty rate, specifically including one of 
the following codes:  
“B01”: Preferential import tariff (MFN duty rates)  
“B02”: Chap ter 98 (1) preferential import tariff  
“B03”: Ordinary customs tariff schedule (equal to 
150% of the MFN duty rate)  
“B04”: Specially preferential import tariff of Vietnam 
for implementation of the ASEAN Trade In Goods 
Agreement (ATIGA)  
“B05”: Specially pref erential import tariff of Vietnam 
for implementation of ASEAN –China Free Trade 
Area (ACFTA)  
“B06”: Specially preferential import tariff of Vietnam 
for implementation of ASEAN –South Korea Free 
Trade Area  
“B07”: Specially preferential import tariff of Vietna m 
for implementation of ASEAN – Australia – New 
Zealand Free Trade Agreement  
“B08”: Specially preferential import tariff of Vietnam 
for implementation of the ASEAN – India Free 
Trade Agreement  
“B09”: Specially preferential import tariff of Vietnam X 
G/VAL/N/1/VNM/1 
- 687 -for impl ementation of the ASEAN – Japan 
Comprehensive Economic Partnership Agreement  
“B10”: Specially preferential import tariff of Vietnam 
for implementation of the Vietnam – Japan 
Economic Partnership Agreement  
“B11”: Customs tariff schedule for goods eligible f or 
application of Vietnam – Laos preferential customs 
duty rates.  
“B12”: Customs tariff schedule for goods of 
Cambodian origin  
“B13”: Specially preferential import tariff of Vietnam 
for implementation of the Vietnam - Chile Free 
Trade Agreement  
“B14”: Out -of-quota tariff schedule  
“B15”: Absolute customs tariff schedule  
“B16”: Joint customs tariff schedule  
“B17”: Chapter 98 (2) preferential import tariff  
“B30”: Goods not subject to customs duty    
Note:  
- In case the goods satisfy requirements for 
applicatio n of preferential import tax rates in chapter 
98, make comparison with “Tariff schedule, chapter 
98 – B02 and B17” on the website 
(www.customs.gov.vn) to enter the customs tariff 
schedule B02 or B17 corresponding to the HS code 
in the chapter 98.  
- With r espect to the goods eligible for duty 
exemption, declaring the import tariff schedule code 
as B30 is not allowed but the tariff schedule code 
corresponding to the classification type of import 
duty rate is accepted.  
1.81 Out-of-quota code  If the import ing enterprise applies the out -of-quota 
duty rate, enter “X” into this box.    
1.82 Code of application of 
absolute duty rate  In case the goods are subject to the absolute duty 
rate or the mixed duty rate, enter the code of 
application of the absolute duty  rate corresponding 
to each line of product (see the chart of codes of 
application of the absolute duty rate on the website: 
www.customs.gov.vn)  X 
1.83 Quantity (1)  Box 1: Enter the quantity of each imported items in 
the units of measurement specified in  the list of 
exports and imports of Vietnam or based on the 
actual transaction.  
Note:  
(1) In case the goods are subject to the absolute 
duty rate, enter to quantity calculated in the unit of 
measurement of the absolute duty in accordance X 
G/VAL/N/1/VNM/1 
- 688 -with regulations  in force.  
(2) Enter as many as 02 numerals in the fractional 
parts.  
(3) If the actual quantity has more than 02 
characters in the fractional parts, the customs 
declarant must round these numbers into 02 
characters and enter the rounded numbers into this 
box, and specify the actual quantity and invoice unit 
prices into the box “Description” according to the 
following principles: “description#& quantity” (do not 
enter the unit price into the box “Invoice unit price”).  
Box 2: Enter the unit of measurement sp ecified in 
the list of exports and imports of Vietnam or based 
on the actual transaction.  
(See the chart of “units of measure codes” on the 
website www.customs.gov.vn)  
Note:   If the goods are subject to the absolute duty 
rate, enter the unit of measuremen t of the absolute 
duty according to regulations in force (see the unit 
of measurement specified in the chart of codes of 
application of absolute duty rates on the website 
www.customs.gov.vn).  
1.84 Quantity (2)  Box 1: Enter the quantity of each imported items in 
the units of measurement specified in the list of 
exports and imports of Vietnam.  
Enter as many as 02 numerals in the fractional 
parts.  
Box 2: Enter the unit of measurement specified in 
the list of exports and imports of Vietnam. (See the 
chart o f units of measurement on the website 
www.customs.gov.vn)    X 
1.85 Invoice value  1. Enter the invoice value of each item.  
- In case of import of the goods manufactured by 
hiring overseas processing services, enter the value 
of goods arriving in the first port of entry (under CIF 
terms of delivery or equivalent).  
In case of failure to determine value under CIF or 
equivalent terms of delivery, enter all of component 
values of products, including total value of raw 
materials constituting products, processing prices 
(costs) of products and other costs (if any).    
- With respect to the goods under finance lease 
contracts, enter total value of goods, except 
services associated with finance lease contracts.  
2. Note:  
- Enter as many as 04 numerals in the fractiona l 
parts.  
- If the invoice value of a product exceeds 12   
G/VAL/N/1/VNM/1 
- 689 -characters in the integer part, it is permissible to 
separate a product into various items provided that 
the principle under which total quantity of products 
is equal to total quantity in the customs declaration 
is observed. In case of failure to observe this 
principle, the paper customs declaration will be 
used instead.  
- In the absence of invoice, this data field may be 
skipped.  
1.86 Invoice unit price  Box 1: Enter the invoice unit price.  
Box 2: Enter the code of currency unit used for 
calculation of the invoice unit price.  
Box 3: Enter the code of the unit of measurement of 
the quantity used for calculation of the invoice unit 
price.  
Note:  
- Invoice unit price x quantity = invoice value ± 1;  
- If the invoice price exceeds 9 characters, do not 
enter it into this data field but into the box 
"Description".  
- In the absence of invoice, this data field may be 
skipped.  
- In case of import of the goods manufactured by 
hiring foreign processing services , enter all 
component unit prices of a product under CIF or 
equivalent terms of delivery.  
In case of failure to determine the unit price under 
CIF or equivalent terms of delivery, enter all of 
component values of products, including total value 
of raw mat erials constituting products, processing 
prices (costs) of products and other costs (if any) of 
a product item.    
- With respect to the goods under finance lease 
contracts, enter total value of goods, except 
services associated with finance lease contracts . X 
1.87 Dutiable value  (1) If the system calculates and distributes customs 
values, do not need to fill in these boxes (the 
system will automatically calculate value in case of 
entering the respective codes "6” and “7” into the 
box “Value declaration cod es” 
(2) In case of the manual distribution and 
calculation of customs values, the data entry will be 
as follows:  
Box 1: Enter the code of the currency unit of the 
customs value.  
Box 2: Enter the customs value of the product:  
- If the currency unit is not “ VND”, entering as many X 
G/VAL/N/1/VNM/1 
- 690 -as 04 numerals in the fractional parts may be 
accepted.  
- If the currency unit is “VND”, entering numerals in 
the fractional parts is not accepted.  
(3) Cases in which data entry is compulsory:  
- At the box “Value declaration codes”, enter one of 
the following codes: “1”, “2”, “3”, “4”, “8”, “9”, “T”;  
- Do not distribute adjustments according to the 
value ratios.  
(4) The system will prioritize value entered 
manually.  
(5) If the invoice value of a product exceeds 12 
characters in the in teger part, it is permissible to 
separate a product into various items provided that 
the principle under which total quantity of products 
is equal to total quantity in the customs declaration 
is observed. In case of failure to observe this 
principle, the p aper customs declaration will be 
used instead.  
1.88 Number of the item intended 
for declaration of adjustments  Enter the ordinal number of the adjustment which 
has been entered in the field “Adjustments”.    
1.89 Ordinal number of the product 
item on th e respective 
temporary import – re-export 
declaration  Enter the ordinal number of the product item on the 
respective temporary export – re-export declaration.  
Note:  
- Quantity of product items on the declaration must 
be less than or equal to the remainin g quantity on 
the respective database for management of 
temporary import – re-export declaration.    
1.90 Number of the list of customs 
duty exemption  Enter the number of the list of customs duty 
exemption available on the VNACCS system.  
Note:  
(1) The l ist of duty exemption must be within the 
effective period (if any).  
(2) Do not enter the number of the list of duty 
exemption if this list is being used for other 
declarations awaiting customs 
clearance/completion of customs procedures.  
(3) Entering custom s duty exemption code into the 
box “Customs duty exclusion/deduction/exemption 
codes” is compulsory.  
(4) The customs declarant must be informed in the 
List of duty exemption.  
(5) If the duty -exempt imported goods are not 
classified as those that need to be  registered in the 
list on the VNACCS system, this box may be 
skipped.    
G/VAL/N/1/VNM/1 
- 691 -1.91 Number of product item in the 
list of customs duty exemption  Enter the ordinal number of the respective product 
item informed in the list of duty exemption.  
Note:   The number o f imported goods in the import 
declaration must be ≤ the remaining quantity of 
goods in the list of duty exemption informed on the 
VNACCS system.    
1.92 Customs duty 
exclusion/deduction/exemption 
code  Enter the customs duty 
exclusion/deduction/exemption code in case of the 
goods qualifying for customs duty 
exclusion/deduction/exemption.  
(See the chart of customs duty 
exclusion/deduction/exemption codes on the 
website www.customs.gov.vn)  
Note:  
(1) Date of registration of the declaration of goods 
eligible  for customs duty 
exclusion/deduction/exemption is the date within 
the effective period.  
(2) In case of being subject to the requirement that 
the list of goods eligible for duty exemption must be 
informed on the VNACCS system, input information 
in this box  and those boxes in the data field 
“Number of the list of goods eligible for customs 
duty exemption”.    
(3) Unless being subject to the requirement that the 
list of goods eligible for duty exemption must be 
informed on the VNACCS system, do not need to 
input information in boxes belonging to the data 
field “Number of the list of goods eligible for 
customs duty exemption”.    X 
1.93 Customs duty deduction 
amount  Enter the customs duty deduction amount    
1.94 Code of application of duty 
rate/amount and other  receipts  Enter the code of application of duty rate/amount in 
case of the goods liable to supplemental customs 
duty (such as safeguard duty, anti -dumping duty, 
etc.), special consumption duty, environmental 
protection duty and VAT.  
Note:  
 (1) Fill in thi s field in the following order: 
supplemental customs duty, special consumption 
duty, environmental protection duty and VAT.  
In case the goods are liable to these duties, enter 
the applied duty and the code of the goods not 
subject to duty at the field requ iring the entry of the 
code of duty exclusion/deduction/exemption or 
other receipts.  
If the goods are not subject to the requirement 
concerning payment of any duties and other X 
G/VAL/N/1/VNM/1 
- 692 -receipts, do not need to fill in this box.  
(See the chart of codes of applicat ion of duty 
rates/amounts and codes of duties on the website 
www.customs.gov.vn)  
(2) Date of registration of the import declaration 
must be within the effective period of duty 
rates/amounts.  
1.95 Code of duty and other 
exclusion/deduction/exemption  Enter the code of duty and other 
exclusion/deduction/exemption in the same manner 
as the code of customs duty 
exclusion/deduction/exemption.  
Date of registration of the declaration of goods 
eligible for customs duty 
exclusion/deduction/exemption is the date w ithin 
the effective period.  
(See the chart of customs duty and other 
exclusion/deduction/exemption codes on the 
website www.customs.gov.vn)  X 
1.96 Duty and other deduction 
amount  Enter the duty and other deduction amount.    
  
Form 
No.03  Electronic 
evide ncing 
documents 
belonging to 
customs dossiers  Carry out the declaration at the same time as the 
registration of the customs declaration  
  
3.1 Commercial invoice  Applicable to the evidencing document having the 
same value as the commercial invoice    
3.1.1 General information      
3.1.1.1  Customs authority 
receiving evidencing 
documents  Code of customs authority receiving commercial 
invoices    
3.1.1.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.1.1.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.1.1.4  Classification codes of 
invoice types  1: Commercial invoices  
2: Evidencing documents as replacement for invoices  
3: List of invoices    
3.1.1.5  Commercial invoice 
number  Number of commercial invoice or number of evidencing 
docum ent as replacement for invoice or number of list 
of goods    
3.1.1.6  Date of issuance of 
commercial invoices  Date of issuance of commercial invoice or number of 
evidencing document as replacement for invoice or date 
of issuance of list of goods    
G/VAL/N/1/VNM/1 
- 693 -3.1.1.7  Total invoice value  Total value of invoice or evidencing document as 
replacement for invoice.    
3.1.1.8  Payment currency  Code of base currency for payment    
3.1.1.9  Other notes  Other notes relating to commercial invoices    
3.1.2  Commercial invoices 
(scan) Attaching the scanned copy of commercial invoice or 
evidencing document as replacement for invoice or list 
of goods    
3.1.3  Other evidencing 
documents  In case of declaration of information on commercial 
invoices or evidencing documents as replacement  for 
invoices by using the list of invoices, attaching scanned 
copies of all commercial invoices or evidencing 
documents as replacement for invoices available in the 
cargo manifest.      
3.2 Detailed cargo 
manifest      
3.2.1  General information      
3.2.1 .1 Customs authority 
receiving evidencing 
documents  Code of the customs authority receiving the detailed 
cargo manifest    
3.2.1.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.2.1.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.2.1.4  Number of the detailed 
cargo manifest  Enter the number of the detailed cargo manifest    
3.2.1.5  Invoice issuing date  Date of issuance of the detailed cargo manifest    
3.2.1.6  Total quantity of goods  Total quantity of goods included in the shipmen t and 
listed in the detailed cargo manifest    
3.2.1.7  Total quantity of 
packages  Total quantity of packages in the shipment and listed in 
the detailed cargo manifest    
3.2.1.8  Other notes  Other notes related to the detailed cargo manifest    
3.2.2  Deta iled cargo 
manifest (scan)  Attaching the scanned copy of the detailed cargo 
manifest    
3.3 Bill of lading or other 
shipping bills having 
the equivalent value    
  
3.3.1  General information      
3.3.1.1  Customs authority 
receiving evidencing 
documents  Code  of the receiving customs authority  
  
3.3.1.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.3.1.3  Customs declarant’s Customs declarant’s name and address    
G/VAL/N/1/VNM/1 
- 694 -name  
3.3.1.4  B/L number  Number of the bill of lading or other shipping bill having 
the eq uivalent value    
3.3.1.5  Issuing date  Date of issue of the bill of lading or other shipping bills 
having the equivalent value (if any)    
3.3.1.6  Carrier’s code  Enter the code of the issuer of the bill of lading or other 
shipping bill having the equivalen t value.  
(See the carrier’s code in the chart of codes of carriers 
on the website: www.customs.gov.vn)  X 
3.3.1.7  Carrier’s name  Name of the issuer of the bill of lading or other shipping 
bill having the equivalent value    
3.3.1.8  Quantity of containers  Enter total quantity of containers shown on the bill of 
lading or other shipping bill having the equivalent value    
3.3.1.9  Quantity of packages  Enter total quantity of packages shown on the bill of 
lading or other shipping bill having the equivalent valu e   
3.3.1.10  Code of unit of 
measurement for 
calculation of the 
quantity of packages  Enter the code of the unit of measurement of packages.  
(See the chart of package type codes on the website 
www.customs.gov.vn)    X 
3.3.1.11  Gross weight  Enter the gross weight of goods shown on the bill of 
lading or other shipping bill having the equivalent value    
3.3.1.12  Code of the 
measurement unit of 
the gross weight  Enter the code of the measurement unit of the gross 
weight of goods shown on the bill of lading or o ther 
shipping bill having the equivalent value  X 
3.3.1.13  Shipping modes  Select one of the following shipping modes:  
1. CY/CY  
2. CFS/CFS  
3. CY/CFS  
4. Others  X 
3.3.1.14  Quantity of split bills of 
lading  Enter the number of the bills of lading split from the 
original one or other shipping bill having the equivalent 
value    
3.3.1.15  Split bill of lading 
numbers  Enter numbers of split bills of lading respectively    
3.3.1.16  Other notes  Give notes relating to the bill of lading or other shipping 
bills havin g the equivalent value    
3.3.2  Bill of lading or other 
shipping bills having 
the equivalent value 
(scan)  Attach the scanned copy of the bill of lading or other 
shipping bills having the equivalent value    
3.3.3  List of containers  Attach the file of the l ist of containers in the standard 
format    
3.4 Information about a     
G/VAL/N/1/VNM/1 
- 695 -permit (including a 
permit extract)  
3.4.1  General information 
about a permit      
3.4.1.1  Customs authority 
receiving evidencing 
documents  Code of the receiving customs authority  
  
3.4.1.2  Permit holder’s 
number  Permit holder’s TIN    
3.4.1.3  Permit holder  Name and address of the permit holder    
3.4.1.4  Classification codes of 
permits  Enter the code of a permit following instructions given in 
1.38 in the form No. 01 or in 2.33 in th e form No. 02 of 
this Appendix    
3.4.1.5  Permit types  1: Electronic copy issued via the National Single -
window Portal  
2: Paper copy    
3.4.1.6  Permit number  Number of the original permit or the number of the 
extract (in case an extract is needed for compl eting 
customs procedures at other customs authority)    
3.4.1.7  Issue date  Date of issue of the original permit or date of grant of 
the permit extract (in case an extract is needed for 
completing customs procedures at other customs 
authority)    
3.4.1.8  Expiry date  Expiry date of the original permit or the permit extract 
(in case an extract is needed for completing customs 
procedures at other customs authority)    
3.4.1.9  Issue place  Permit -issuing authority    
3.4.1.10  Permit issuer  Person authorized to  issue the permit    
3.4.1.11  Other notes  Other notes inscribed on the permit    
3.4.2  Information about 
cargo with permit      
3.4.2.1  Goods code  HS code of the good permitted according to the 
customs tariff schedule (if any)    
3.4.2.2  Cargo name  Name o f the cargo obtaining the permit.    
3.4.2.3  Quantity  Quantity of cargos obtaining the permit.    
3.4.2.4  Unit of measurement  The unit of measurement of the quantity of permitted 
goods    
3.4.2.5  Value  Value of the permitted goods (if any)    
3.4.2.6  Base currency unit  Value in a base currency of the permitted goods (if any)    
3.4.2.7  Other notes  Other notes relating to goods    
3.4.3  Permit (scan)  Attach the scanned copy of the permit in case of the 
permit granted in the paper form    
G/VAL/N/1/VNM/1 
- 696 -3.4.4  Reconcilia tion tracking 
form (scan)  Attach the scanned copy of the reconciliation tracking 
form in case of the permit for reconciliation and 
obtaining the reconciliation tracking form from the 
customs authority    
3.5 Information about 
the specialized 
inspection ce rtificate    
  
3.5.1  General information      
3.4.1.1  Customs authority 
receiving the certificate  Code of the customs authority receiving the specialized 
inspection certificate    
3.5.1.2  Code of the holder of 
the specialized 
inspection certificate  TIN of the holder of the specialized inspection certificate  
  
3.5.1.3  Holder of the 
specialized inspection 
certificate  Name and address of the holder of the specialized 
inspection certificate    
3.5.1.4  Classification code of 
specialized inspection 
certificate  Enter the code of the specialized inspection certificate 
following instructions given in 1.38 in the form No. 01 or 
in 2.33 in the form No. 02 of this Appendix    
3.5.1.5  Types of specialized 
inspection certificate  1: Electronic copy issued via the National  Single -
window Portal  
2: Paper copy    
3.5.1.6  Name of the 
specialized inspection 
certificate  1: Written notice of inspection exemption  
2: Written notice of specialized inspection results  
3: Written registration of inspection endorsed by the 
specialized in spection body  
4: Written receipt of registration of the announcement of 
product or the equivalent certificate.  
5: Product self -announcement  
9: Other document prescribed in laws on specialized 
management and inspection  X 
3.5.1.7  Number of the 
specialized inspection 
certificate  Number of the specialized inspection certificate  
  
3.5.1.8  Date of the specialized 
inspection certificate  Date of issue of the specialized inspection certificate    
3.5.1.9  Expiry date of the 
specialized inspection 
certificate  Expir y date of the specialized inspection certificate If 
the certificate does not specify the expiry date, this data 
field may be skipped.    
3.5.1.10  Place of issue of the 
specialized inspection 
certificate  The authority issuing the specialized inspection 
certificate    
3.5.1.11  Issuer of the 
specialized inspection Person authorized to issue the specialized inspection 
certificate    
G/VAL/N/1/VNM/1 
- 697 -certificate  
3.5.1.12  Other notes  Other notes inscribed on the specialized inspection 
certificate    
3.5.2  Information about 
goods with the 
specialized inspection 
certificate    
  
3.5.2.1  Goods code  HS code of the good permitted for the specialized 
inspection according to the customs tariff schedule (if 
any)   
3.5.2.2  Cargo name  Name of the good subject to the specialized inspection    
3.5.2.3  Quantity  Quantity of the goods subject to the specialized 
inspection    
3.5.2.4  Unit of measurement  Unit of measurement of quantity of goods subject to the 
specialized inspection    
3.5.2.5  Value  Value of goods subject to the specialized inspec tion (if 
any)   
3.5.2.6  Base currency unit  Value in the base currency of goods subject to the 
specialized inspection (if any)    
3.5.2.7  Other notes  Other notes relating to goods    
3.5.3  Document evidencing 
the specialized 
inspection (scan)  Attach the s canned copy of the specialized inspection 
certificate in case the document evidencing the 
specialized inspection is issued in the paper format.    
3.6 Document 
evidencing an 
organization or 
individual eligible for 
export and import of 
goods in accordance 
with laws on 
investment    
  
3.6.1  General information      
3.6.1.1  Customs authority 
receiving evidencing 
documents  Code of the receiving customs authority  
  
3.6.1.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.6.1.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.6.1.4  Classification codes of 
evidencing document 
forms  1: Enterprise registration certificate  
2: Investment certificate  
3: Other  X 
3.6.1.5  Evidencing document 
number  Number of document evidencing an organization or 
individual eligible for export and import of goods in   
G/VAL/N/1/VNM/1 
- 698 -accordance with laws on investment  
3.6.1.6  Date of issue of the 
evidencing document  Date of issue of the document evidencing an 
organization or individual eligible for export and import 
of goods in ac cordance with laws on investment    
3.6.1.7  Business sectors/ 
industries  Registered business sector/ industry proving its 
conformance to export and import requirements in 
accordance with laws on investment    
3.6.1.8  Legislative bases  Legislative documents  requiring proof of conformance 
to export and import requirements in accordance with 
laws on investment    
3.6.1.9  Other notes  Other notes relating to commercial invoices    
3.6.2  Document evidencing 
an organization or 
individual eligible for 
export and im port of 
goods in accordance 
with laws on 
investment (scan)  The scanned copy of the document evidencing an 
organization or individual eligible for export and import 
of goods in accordance with laws on investment  
  
3.7 Entrustment contract      
3.7.1  Custom s authority 
receiving evidencing 
documents  Code of the receiving customs authority  
  
3.7.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.7.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.7.4  Entrusting person’s 
TIN  Entrusting  person’s TIN (if any)    
3.7.5  Entrusting person’s 
name  Name and address of the entrusting person    
3.7.6  Entrusted person’s TIN  Entrusted person’s TIN    
3.7.7  Entrusted person’s 
name  Name and address of the entrusted person    
3.7.8  Entrustment contr act 
(scan)  Attach the scanned copy of the entrustment contract    
3.8 Customs value 
declaration      
3.8.1  Customs authority 
receiving evidencing 
documents  Code of the customs authority receiving customs value 
declarations    
3.8.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.8.3  Customs declarant’s 
name  Customs declarant’s name and address    
G/VAL/N/1/VNM/1 
- 699 -3.8.4  Other notes  Other notes relating to the customs value declaration    
3.8.5  Customs value 
declaration (scan)  Attach the scanned copy of the completed fo rm of 
customs value declaration    
3.9 C/O     
3.9.1  Customs authority 
receiving C/O  Code of the receiving customs authority    
3.9.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.9.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.9.4  C/O number  Reference number of C/O    
3.9.5  C/O form  C/O form  X 
3.9.6  Date of issue of C/O  Date of issue of C/O    
3.9.7  C/O issuing body  C/O issuing body    
3.9.8  C/O issuer  Person authorized to sign on C/O    
3.9.9  C/O issuing country  Code of th e C/O issuing country    
3.9.10  Country of origin  Code of the country of origin    
3.9.11  C/O submission time  1: Submission at the time of implementation of customs 
procedures  
2: Submission within the duration of 30 days from the 
date of registration of the customs declaration  X 
3.9.12  C/O (scan)  Attach the scanned copy of C/O    
3.10 List of machinery 
and equipment      
3.10.1  Customs authority 
receiving evidencing 
documents  Code of the receiving customs authority  
  
3.10.2  Customs declarant’s 
code  Customs declarant’s TIN    
3.10.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.10.4  Other notes  Other notes relating to the list of machinery and 
equipment    
3.10.5  List of machinery and 
equipment (scan)  Attach the scanned copy of the l ist of machinery and 
equipment    
3.11 Evidencing 
document 
determining 
imported goods 
eligible for 5% VAT    
  
3.11.1  Customs authority Code of the receiving customs authority    
G/VAL/N/1/VNM/1 
- 700 -receiving evidencing 
documents  
3.11.2  Customs declarant’s 
code  Customs decla rant’s TIN    
3.11.3  Customs declarant’s 
name  Customs declarant’s name and address    
3.11.4  Classification codes of 
evidencing document 
forms  1: Contract for sale of goods to educational institutions 
and research institutes  
2: Contract for provision of go ods with respect to 
equipment or appliances specially intended for 
lecturing, academic research or testing.  
3: Contract for provision of services with respect to 
equipment or appliances specially intended for 
lecturing, academic research or testing.  X 
3.11.5 Other notes  Other notes relating to the evidencing document 
determining imported goods eligible for 5% VAT    
3.11.6  Evidencing document 
determining imported 
goods eligible for 5% 
VAT (scan)  Attach the scanned copy of the evidencing document 
determin ing imported goods eligible for 5% VAT    
3. Data fields of the customs declaration in which supplements are not allowed  
3.1. Export or import declaration  
No. Data fields  
1 Import declaration  
1.1 Type code  
1.2 Product classification code  
1.3 Transport ation mode code (except cases subject to point b of clause 3 of Article 82 
hereof)  
1.4 Customs authority  
1.5 Importer’s code  
1.6 Customs brokerage agent’s code  
2 Export declaration  
2.1 Type code  
2.2 Product classification code  
2.3 Transportation mod e code  
2.4 Customs authority  
2.5 Exporter’s code  
26 Customs brokerage agent’s code  
3.2. In case of release of goods before permit (BP), supplements to the following data 
fields will not be allowed:  
G/VAL/N/1/VNM/1 
- 701 -1 Type code  
2 Product classification code  
3 Transpor tation mode code  
4 Customs authority  
5 Importer’s code  
6 Exporter’s code  
7 Customs brokerage agent’s code  
8 B/L number  
9 Quantity  
10 Gross weight  
11 Means of transport  
12 Arrival date  
13 Devanning location  
14 Vanning location  
15 Quantity of con tainers  
16 Classification of invoice types  
17 Electronic invoice receipt number  
18 Codes of reasons for BP request  
19 Code of the guarantor bank  
20 Guarantee issuance year  
21 Symbol of the document evidencing the guarantee  
22 Number of the document  evidencing the guarantee  
  
Form 
No.02  Electronic customs 
declaration of 
exported goods  Applicable in case of exports  
  
A General information  
2.1 Declaration form 
number  Do not need to fill in this field. The e -customs system 
automatically grants the d eclaration number.  
Note:   The customs authority and relevant entities use 
11 initial characters of the declaration form number. The 
12th character only represents the number of 
supplemental declaration times.    
2.2 First declaration sheet 
number  Box 1: F ill in this field only if the shipment contains 
more than 50 lines of products or another separate 
declaration is needed.   Below is the data entry 
guidance:  
 (3) For the first declaration sheet, type the letter “F”.    
G/VAL/N/1/VNM/1 
- 702 -(4) From the 2nd declaration sheet onwar ds, enter the 
first declaration sheet number  
Box 2: Enter the ordinal number of the declaration sheet 
out of the total number of declaration sheets.  
Box 3: Enter the total number of declaration sheets.  
2.3 Respective temporary 
import – re-export 
declara tion number  Fill in this box only in the following situations:  
(1) In case of the re -export of the temporarily imported 
shipment, enter the number of the respective temporary 
import declaration.  
 (2) In case of the export of the temporarily exported 
shipme nt, enter the number of the respective temporary 
export declaration. In case of not being the export of the 
temporarily exported shipment or the re -export of the 
temporarily imported shipment, do not need to fill in this 
box.  
(3) The re -export declaration  and the temporary import 
declaration must be made by the same person.  
(4) The goods in the primary declaration have to be 
within the permissible period of temporary import – 
temporary export.  
(5) The primary declaration has to remain valid (during 
the pe riod of permission for stay in Vietnam).    
2.4 Type code  The exporter consults import documentation and 
purposes to choose one of the export types following 
the instructions given by the General Department of 
Customs.  
See the chart of type codes on the w ebsite 
www.customs.gov.vn  X 
2.5 Product classification 
code  Depending on the nature of a product, one of the 
following codes may be selected:  
 “A”: Gifts or donations  
 “B”: National defence and security products  
 “C”: Emergency assistance products  
 “D”: P roducts intended for mitigation of natural 
disasters and epidemics  
 “E”: Humanitarian or non -refundable aids  
 “F”: Postal and express delivery products  
 “G”: Movable property  
 “H”: Products used in means of transport upon entry or 
exit 
 “I”: Diplomatic pro ducts  
 “J”: Others prescribed by the Government’s regulations  
 “K”: Specially -preserved products    
G/VAL/N/1/VNM/1 
- 703 -Note:  
- Filling in this field is compulsory only if the goods fall 
into one of the abovementioned cases.  
- Use the code “J” only if otherwise prescribed in th e 
Government’s particular document. This code is not 
applicable to common products.  
2.6 Transportation mode 
code  Based on the transportation mode, one of the following 
codes is selected:  
“1”: Aviation transport  
“2”: Sea transport (using containers)  
“3”: Sea transport (bulk cargos, liquid cargos, etc.)  
“4”: Land transport (using goods -carrying motor 
vehicles)  
“5”: Rail transport  
“6”: Inland water transport  
“9”: Other  
Note:  
- As for the goods transported to CFS warehouses in 
order to be packed into the co nsolidated container for 
export, select the respective code of the mode of 
transportation of goods for export from the exit 
bordergate to the place of import. Example: in case of 
the goods transported to CFS warehouses in order to 
be packed into the consol idated container for export by 
sea to the importing country, select the code “3”.  
- The code “9” is used in the following cases:  
1. Carrying the imported goods in the mode of 
transportation other than those assigned the code “1” 
through the code “6”. Exam ple: pipeline or cable 
transport, etc.    
2. Spot export; movement of the goods from bonded 
warehouses to non -tariff zones.  
- In case of exit of the carry -on luggage by air, select 
the code “1"; in case of sea transport thereof, select the 
code “3”.      
2.7 Re-import duration  In case of use of the customs declaration of goods 
exported in the form of temporary export, the customs 
declarant must consult regulations on the duration of 
temporary export to enter the deadline in the 
dd/mm/yyyy format.      
2.8 Customs authority  (1) Enter the code of the Customs Subdepartment 
where the customs declaration is registered in 
accordance with laws.  
If this field is skipped, the system will automatically 
define the code of the Customs Subdepartment X 
G/VAL/N/1/VNM/1 
- 704 -granting registration  of customs declarations based on 
the address of the facility where the goods awaiting 
customs clearance are stored.    
(2) See the chart of “Codes of Customs 
Subdepartments – Customs Import Procedure Teams” 
on the website www.customs.gov.vn.  
2.9 Code o f the 
declaration processing 
department  (1) Provide the code of the Customs Import Procedure 
Team in charge of processing of customs declarations.  
(2) If it is skipped, the system will automatically specify 
the code of the Customs Procedure Team in charge of 
processing of customs declarations based on the HS 
code.  
 (3) See the chart of codes of Customs Subdepartments 
– Customs Procedure Teams on the website 
www.customs.gov.vn.  X 
2.10 (Proposed) submission 
date Enter the proposed date (dd/mm/yyyy) of 
implem entation of the IDC function.  
In case this field is skipped, the e -customs system will 
automatically enter the date of implementation of this 
function.    
2.11 Exporter’s code  Enter the exporter’s TIN.  
Note:  
- If the exporter has registered use of VNACCS and has 
already implemented the IDA function, the system will 
automatically export the exporter’s code.  
- If the foreign consignor rents a bonded warehouse 
and then the goods leave Vietnam, the exporter’s code 
is the code of the owner of that bonded wareho use or 
the code of the customs brokerage agent.    
2.12 Exporter’s name  Enter the exporter’s name.  
Note:  
- If the foreign consignor rents a bonded warehouse 
and then the goods leave Vietnam, the exporter’s name 
is the name of the owner of that bonded ware house or 
the name of the customs brokerage agent.  
- If the exporter has registered use of VNACCS or has 
already entered “the exporter's code”, the system will 
automatically export the exporter’s name.  
- In case of the spot export and import, enter the 
expo rter’s name/ the designated exporter's name;  
- In case of the processing of goods, enter the name of 
the party purchasing processing services/ the name of 
the designated consignee;    
2.13 Zip/postal code  Enter the exporter’s zip/postal code (if any).    
2.14 Exporter’s address  (1) Enter the exporter’s address. Do not need to fill in 
this field if it is automatically displayed on the system.    
G/VAL/N/1/VNM/1 
- 705 -(2) If the exporter’s address is not correctly displayed 
on the system, enter the correct address.  
(3) If the export er has registered the use of VNACCS 
and has already implemented the EDA function, 
inputting information in this field will not be required.  
2.15 Exporter's telephone 
number   (1) Enter the exporter’s telephone number (hyphens 
are not allowed). In case of  the automatic display of 
telephone number on the system, data input will not be 
required.  
(2) If the exporter’s telephone number is not correctly 
displayed on the system, enter the correct telephone 
number.  
(3) If the exporter has registered the use of VN ACCS 
and has already implemented the EDA function, 
inputting information in this field will not be required.    
2.16 Export -entrusting 
person’s code  Enter the export -entrusting person’s TIN.    
2.17 Export -entrusting 
person’s name  Enter the export -entrusti ng person’s name.    
2.18 Importer’s code  Enter the importer’s code (if any).    
2.19 Importer’s name  (1) Enter the importer’s name or the foreign consignor’s 
name in case of transport of goods into a bonded 
warehouse (if not available on the system).  
(2) If available on the system, the system will 
automatically export the importer's name.  
Note:  
- Enter the importer (the seller)’s name under a contract 
for trading of exported goods (even including the case 
in which exported goods are traded through the thi rd 
party);  
- If the contract prescribes the exported goods are 
received in Vietnam (in case of the spot export), the 
importer’s name is the overseas buyer’s name; the 
name of the designated consignee (in Vietnam) must be 
entered in the box intended for the  import entrusting 
person's name;     
- The abbreviated or shortened name of the importer is 
acceptable.    
2.20 Importer’s zip/postal 
code  Enter the importer’s zip/postal code (if any).    
2.21 Address  Box 1: Enter the street name and home/post office box 
number. The customs declarant will be required to fill in 
this field only if the system does not give automatic 
information support.  
Accurately enter the street name and home/post office 
box number if information given by the system is not   
G/VAL/N/1/VNM/1 
- 706 -accurate.  
Box 2:  Continue to enter the street name and 
home/post office box number.  
Box 3: Enter the city’s name. The customs declarant will 
be required to fill in this field only if the system does not 
give automatic information support.  
Enter the city’s accurate name if  the information 
displayed on the system is not correct.  
Box 4: Enter the country’s name.   The customs 
declarant will be required to fill in this field only if the 
system does not give automatic information support.  
Enter the country’s accurate name if the  information 
displayed on the system is not correct.  
2.22 Country code  Enter the importer’s country code containing 02 UN 
LOCODE characters (see the chart of country codes at 
the website www.customs.gov.vn). Filling in this data 
field is specifically pr escribed as follows:  
(1) If the goods are transported directly from Vietnam to 
the importing country or in transit through an 
intermediate country to the importing country without 
being traded or processed for manufacturing of finished 
products or exported  products, or those goods obtain 
the customs clearance from the customs authority in the 
intermediate country, the consignee country will be the 
importing country.  
(2) If the goods are transported from Vietnam to the 
importing country and in transit throu gh one or multiple 
intermediate countries, the consignee country will be 
the first country of receipt of goods leaving Vietnam 
which is informed at the time of implementation of 
customs declaration procedures and where the goods 
are traded or processed for  manufacturing of finished 
products and exported products, or the goods obtaining 
the customs clearance from the customs authority in the 
intermediate country.  
(3) In case the abovementioned country code is not 
defined, enter the importer’s country code.    X 
2.23 Customs brokerage 
agent’s code  (1) If the customs brokerage agent implements the EDA 
functions and other following functions, data entry in 
this field will not be required.  
(2) If the EDA service and the EDC service are 
implemented by two differe nt customs declarants, enter 
the code of the user of the EDC service.    
2.24 Transport document 
number (B/L, AWB 
number, etc.)  (1) Prior to registration of the export declaration, the 
customs declarant must inform the goods in the export 
plan moved to t he customs supervision area   by filling in 
the form No. 14 in this Appendix through the electronic 
customs data processing system.   The system will 
automatically grant the commodity management   
G/VAL/N/1/VNM/1 
- 707 -number to the exported shipment so that the customs 
declarant u ses it fill in this box.  
(2) It is acceptable that a shipment has 5 commodity 
management numbers to be declared provided that the 
goods with these management numbers must be sent 
by the same consignor, received by the same 
consignee, loaded aboard and carr ied by the same 
means of transport, and have the same export date.  
2.25 Quantity  Box 1: Enter the aggregate number of goods packs 
(based on the commercial invoice, packing list and 
transport document, etc.)  
- Do not enter the decimal parts  
- Enter “1”  for the goods not measured in such units as 
parcel or case, etc.  
Box 2: Enter the measurement unit code  
Example: CS: case, BX: box,…  
In case the goods are expressed in various units of 
measure, enter 01 typical unit of measure.  
 (See the chart of package type codes on the website 
www.customs.gov.vn)  X 
2.26 Gross weight  Box 1: Enter the total weight of the shipment (based on 
the packing list, commercial invoice and transport 
document)  
Note:  
- If the customs declarant selects the code “1" at the 
data fiel d “Transportation mode code”, 08 characters 
indicating the integer parts and 01 character indicating 
the decimal parts may be entered. If the decimal part is 
more than 01 character, enter the exact gross weight 
into the box "Note".  
- As for other modes of transportation, 06 characters of 
the integer part and 03 characters of the decimal part 
must be entered.  
- If the code of the gross weight of the shipment is 
“LBR” (pound), the system will automatically convert it 
into KGM (kilogram).  
Box 2: Enter the meas urement unit code for the 
UN/ECE gross weight of the shipment  
Example:  
KGM: kilogram  
TNE: tonne  
LBR: pound  
(See the chart of currency unit codes on the website 
www.customs.gov.vn)  
- If the unit of measure which is not LBR is used, X 
G/VAL/N/1/VNM/1 
- 708 -specify the code of that  unit of measure.  
- If the code “LBR” (pound) is used, convert into KGM.  
2.27 Code of the proposed 
facility of storage of 
goods awaiting 
customs clearance  Enter the code of the facility for storage/ gathering of 
goods upon export declaration in the foll owing specific 
situations:  
1. If the location of gathering of exported goods is 
encoded by the General Department of Customs:  
 (See the chart of codes of locations of gathering of 
exports on the website www.customs.gov.vn)  
Note:  
- If Company A’s goods are  stored in its own 
warehouses, use Company A’s warehouse code. If 
Company rents Company B or ICD’s warehouses for 
storage of its goods, enter the warehouse code of 
Company B or ICD.  
- If a company, of its own free will, carries its goods to 
the storage lo cation under the control of the Customs 
Subdepartment where the customs declaration is 
registered before registration of the customs 
declaration, it will be acceptable to use the code of the 
location of that Subdepartment (Example: as for Bien 
Hoa Customs Subdepartment, enter 47NBCNB).  
2. If the location of gathering of exported goods has not 
been encoded by the General Department of Customs, 
enter the commonly used code of the Customs 
Subdepartment where the customs declaration is 
registered (example: ent er 47NB OZZ in case of the 
commonly used code of the Bien Hoa Customs 
Subdepartment), specify the location of gathering of 
goods, the proposed time of containerization or loading 
of goods on the means of transport at the box “Address” 
in the data field “Loc ation of loading of goods on the 
carrier".  X 
2.28 Place of final 
destination  Box 1: Enter the code of the place of final destination 
according to UN LOCODE (see the chart of codes of 
foreign ports or foreign airports on the website: 
www.customs.gov.vn)  
Note:  
(1) If the code of the place of final destination is not 
specified in the UN LOCODE code chart, enter “ZZZ”.  
(2) If the code of the place of final destination is not 
defined (equivalent to the code “UNKNOWN” in the 
code chart), filling in this fiel d will not be required.  
 (3) In case of the spot export, enter VNZZZ  
 (4) In case of the goods carried from non -tariff zones to 
bonded warehouses; the goods carried from inland 
areas to bonded warehouses, enter “ZZZZZ”.  
Box 2: Enter the name of the place of final destination X 
G/VAL/N/1/VNM/1 
- 709 -(this will not be required if the system gives automatic 
support).  
Note:  
(1) If the place of final destination has not been 
encoded yet, entering information into this box will be 
required.  
(2) In case of rail transport, enter the tra in station name.  
 (3) In case of the spot import, enter the name of the 
importing company's warehouse.  
 (4) In case of the goods carried from non -tariff zones to 
bonded warehouses; the goods carried from inland 
areas to bonded warehouses, enter the bonded 
warehouse’s name.  
2.29 Cargo loading location  Box 1: Enter the UN LOCODE loading location code.   
(Refer to the chart of domestic port - ICD codes, land 
bordergates – railway terminals and domestic airports 
on the website www.customs.gov.vn)  
Note:  
(1) E nter the code of the port of loading (air or sea 
transport);  
(2) Enter the train stop station (rail transport);  
(3) Enter the bordergate code (land or inland water 
transport);  
(4) Data entry will be compulsory, except in case the 
customs declarant selects  the code “9” at the data field 
“Transportation mode code”.  
Box 2: Enter the name of the place of loading of goods 
(this will not be required if the system gives automatic 
support).  
Note:  
 In case of the spot import or movement of the goods 
from inland ar eas into bonded warehouses, enter the 
name of the exporting company’s warehouse.  
 (4) In case of movement of the goods from a non -tariff 
zone to a bonded warehouse, enter the name of the 
non-tariff zone.  X 
2.30 Intended means of 
transport  Box 1: Enter th e call sign in case of sea/inland water 
transport. If basic vessel information has not been input 
in the system, enter “9999” (if any)  
Box 2: Enter the name of means of transport (according 
to the transport document: B/L, AWB,...) (if any)  
(1) Enter the v essel’s name in case of sea/inland water 
transport.  
(2) In case this data entry is skipped, the system will 
automatically export the vessel’s name registered on 
the system based on its call sign given in the box 1.    
G/VAL/N/1/VNM/1 
- 710 - (3) In case of air transport, enter the airline’s code (02 
characters), flight number (04 characters), slash (01 
character), dd/mmm (dd: 02 characters, mmm: 03 
abbreviated characters of English month names).  
Example: AB0001/01JAN  
In case flight information has not been available, enter 
000000/ IDC date according to the principle above.  
 (4) In case of land transport, enter the registration plate 
number.  
 (5) In case of rail transport, enter the train registration 
number.  
(6) Do not need to fill in this field if the customs 
declarant selects the code “9” at the field 
“Transportation mode code” and the system 
automatically export the name of the means of 
transport.  
2.31 Proposed date of 
departure  Enter the proposed date of departure (dd/mm/yyyy)    
2.32 Codes and numbers  Enter codes and numbers  of goods package (shown on 
parcels or boxes, etc.).    
2.33 Export permit  Box 1: Enter the classification code of export permit in 
case the goods have to obtain the export permit or the 
specialized inspection result prior to customs clearance.  
(See code s of import permits in the chart of other 
regulatory documents and license classification on the 
website www.customs.gov.vn)  
Box 2: Enter the number of the export permit or the 
number of the written notification of the specialized 
inspection result or the  number of acknowledgement of 
contract/ appendix to a processing contract.  
(Enter 05 types of import permits at maximum).  X 
2.34 Classification of 
invoice types  Enter one of the classification codes of invoicing forms 
as follows:  
 “A”: Commercial invoice  
 “B”: Evidencing documents equivalent to commercial 
invoices if the buyer is obliged to pay the seller or the 
statement of commercial invoices by using the form No. 
02/BKHD/GSQL in the Appendix V hereto, or in case of 
none of commercial invoices.  
 “D”: ele ctronic invoice (in case of the completed 
registration of the electronic invoice on VNACCS)    
2.35 Electronic invoice 
receipt number  (1) If the invoice form is classified by the code “D”, the 
electronic invoice receipt number will be required.  
(2) If the invoice form is classified by the code other 
than the code "D", this data field cannot be filled in.    
G/VAL/N/1/VNM/1 
- 711 -2.36 Invoice number  Enter the number of the commercial invoice or the 
evidencing document equivalent to the commercial 
invoice if the buyer is obliged t o pay the seller or the 
statement of commercial invoices by using the form No. 
02/BKHD/GSQL in the Appendix V hereto.  
Note:  In case the commercial invoice is not available, 
the customs declarant will not be required to fill in this 
box.   
2.37 Invoice is suing date  Enter the date of issuance of the commercial invoice or 
the date of formulation of the evidencing document 
equivalent to a commercial invoice if the buyer is 
obliged to pay the seller or the statement of commercial 
invoices by using the form No.  02/BKHD/GSQL in the 
Appendix V hereto. (dd/mm/yyyy).  
Note:   If the commercial invoice is not available, enter 
the date of implementation of EDA service.    
2.38 Payment method  Enter one of the following payment method codes:  
 “BIENMAU”: Border trade  
 “DA”: Documents against Acceptance Collection  
 “CAD”: Cash against documents  
 “CANTRU”: Clearing and redemption  
 “CASH”: Cash  
 “CHEQUE”: Cheque  
 “DP”: Documents against Payment Collection  
 “GV”: Capital contribution  
 “H-D-H”: Swapping and Bartering    
 “H-T-N”: Goods for debt repayment  
 “HPH”: Bill of exchange  
 “KHONGTT”: No payment  
 “LC”: Letter of credit  
 “LDDT”: Investing joint venture  
 “OA”: Open account  
 “TTR”: Telegraphic transfer reimbursement.  
 “KC”: Other (including the TT payment)  
Note:   In case of p ayment made in other or combined 
forms, enter the code “KC” and enter the actual 
payment method into the box “Notes”.    
2.39 Invoice value  Box 1: Enter one of the following Incoterms terms of 
delivery:  
1) CIF  
(2) CIP  X 
G/VAL/N/1/VNM/1 
- 712 -(3) FOB  
(4) FCA  
(5) FAS  
(6) EXW  
(7) C &F (CNF)  
(8) CFR  
(9) CPT  
(10) DDP  
(11) DAP  
(12) DAT  
(13) C&I  
(14) DAF  
(15) DDU  
(16) DES  
(17) DEQ  
Note:  
- Enter DAP terms of delivery in case of trades between 
domestic enterprises and export processing enterprises 
or enterprises operating within the bound aries of non -
tariff zones.  
Box 2: Enter the code of the currency unit specified on 
the invoice according to the UN/LOCODE standards.  
(See the chart of currency unit codes on the website 
www.customs.gov.vn)    
Box 3: Enter total invoice value:  
(1) Enter as m any as 04 numerals in the fractional parts 
if the code of the currency unit is not “VND”.  
(2) If the code of the currency unit is “VND”, entering 
the fractional parts will not be allowed.  
Box 4: Enter the classification code of invoice/ other 
equivalent ev idencing document:  
 “A”: Invoice price of paid goods  
 “B”: Invoice price of unpaid goods (FOC/promotional 
products)  
 “C”: Invoice price of both paid goods and unpaid goods  
 “C”: In other cases  
Note:  
- In case the commercial invoice is not available and th e 
customs declarant does not fill in the box “Invoice 
number”, this data field may be skipped.  
G/VAL/N/1/VNM/1 
- 713 -2.40 Dutiable value  (1) In case of the code of terms of invoice price which is 
FOB, DAP or DAF, this box may be skipped.  
(2) In case of the code of terms of i nvoice price which is 
other than FOB, DAP or DAF, and in the absence of the 
invoice, input data into this box as follows:  
Box 1: Enter the code of the currency unit of the 
customs value.  
Box 2: Enter total customs value.  
- If the currency unit is not “VND” , entering as many as 
04 numerals in the fractional parts may be accepted.  
- If the currency unit is “VND”, entering numerals in the 
fractional parts will be prohibited.  X 
2.41 Classification of cases 
in which conversion 
into VND is not 
needed  Enter “N” i f the duty amount and customs value do not 
need to be converted into VND.    
2.42 Total factor of 
distribution of the 
dutiable value  (1) Enter total invoice value before making adjustments.  
(2) Enter as many as 04 numerals in the fractional 
parts.  
(3) In c ase of one invoice – multiple customs 
declarations, filling out this box will be mandatory.  
(4) In case this field is skipped, the system will 
automatically calculate the value input in this box by 
summing up all invoice values of products specified in 
the customs declaration.  
Note:  
- In case the commercial invoice is not available and the 
customs declarant does not fill in the box “Invoice 
number”, this data field may be skipped.    
2.43 Taxpayer  Enter one of the following codes:  
“1”: Taxpayer who is an importer  
“2”: Taxpayer who is a customs agent    
2.44 Code of the bank 
mandated to pay 
duties on behalf of 
taxpayer  Enter the bank code issued by the State Bank (see the 
chart of “Bank codes” on the website 
www.customs.gov.vn). If the symbol and number of the 
document evidencing the limit have been registered, the 
system will check the following information:     
(1) The use of the limit must be the exporter or the limit 
is granted to a customs agent itself.  
(2) The date of implementation of this service mus t fall 
within the validity period of the registered limit.  X 
2.45 Year of issuance of the 
limit Enter the year of issuance of the written document 
evidencing the limit. Filling in this field will be 
compulsory if the customs declarant has input 
informatio n in the field “Code of the bank mandated to   
G/VAL/N/1/VNM/1 
- 714 -pay duties on behalf of taxpayer”.  
2.46 Symbol of the 
document evidencing 
the limit  Enter the symbol of the document evidencing the limit 
inscribed on the certificate of limit issued by the bank 
(10 characte rs at maximum). Filling in this field will be 
compulsory if the customs declarant has input 
information in the field “Code of the bank mandated to 
pay duties on behalf of taxpayer”.    
2.47 Number of the 
document evidencing 
the limit  Enter the symbol of t he document evidencing the limit 
inscribed on the certificate of limit issued by the bank 
(10 characters at maximum).  
Filling in this field will be compulsory if the customs 
declarant has input information in the field “Code of the 
bank mandated to pay du ties on behalf of taxpayer”.    
2.48 Code for determination 
of the duty payment 
duration  Enter one of the following codes:  
 “A”: This code will be used if the duty payment duration 
is applied under a several guarantee.  
 “B”: This code will be used if the duty payment duration 
is applied under a joint and several guarantee.  
 “C”: This code will be used if the duty payment duration 
is applied under no guarantee.  
 “D”: This code will be used in case of prompt duty 
payment.    
2.49 Code of the guarantor 
bank  Enter the bank code issued by the State Bank (see the 
chart of “Bank codes” on the website 
www.customs.gov.vn). If the symbol and number of the 
document evidencing the limit have been registered, the 
system will check the following information:     
(1) The u ser of the document evidencing the guarantee 
must be the exporter or that document is granted to a 
customs agent itself.  
(2) The date of implementation of this service must fall 
within the validity period of the registered document 
evidencing the guarante e. 
(3) In case of use of the several guarantee, it must be 
used at the Customs Subdepartment where the 
document has been registered.  
(4) Except in the case (1), the code of the person 
authorized to use the document evidencing the 
guarantee which has been registered in the database 
has to be identical to the code of the person signing in 
for use of this service.  
(5) In case of registration of the document evidencing 
the several guarantee before completed preparation of 
the customs declaration based on the number of the 
transport document and/or the invoice number, the 
transport document number and/or the invoice number 
must exist in the several guarantee database.     
(6) The type code which has been registered in the X 
G/VAL/N/1/VNM/1 
- 715 -database of documents evidencing the sev eral 
guarantee must be identical to the declared type code.  
(7) If the proposed date of declaration has been 
registered in the database of documents evidencing the 
several guarantee, it must be identical to the proposed 
date of registration of the declarat ion. 
(8) In case of registration of the document evidencing 
the several guarantee completed after the system 
grants the declaration number, the declaration number 
available in the guarantee database must be identical to 
the declaration number granted by th e system.  
2.50 Guarantee issuance 
year Enter the year of issuance of the document evidencing 
the guarantee (including 04 characters).  
Filling in this field will be compulsory if the customs 
declarant has input information in the field “Code of the 
guarantor bank”.    
2.51 Symbol of the 
document evidencing 
the guarantee  Enter the symbol of the document evidencing guarantee 
which is issued by the bank on the certificate of 
guarantee (10 characters at maximum).  
Filling in this field will be compulsory if the customs 
declarant has input information in the field “Code of the 
guarantor bank”.    
2.52 Number of the 
document evidencing 
the guarantee  Enter the number of the document evidencing the 
guarantee which is issued by the bank on the certificate 
of guar antee (10 characters at maximum).  
Filling in this field will be compulsory if the customs 
declarant has input information in the field “Code of the 
guarantor bank”.    
2.53 Number of attachment 
to the electronic 
declaration  Box 1: Enter the code for class ification of the 
attachment to the electronic declaration in case of use 
of the HYS service.  
(See the chart of codes of attachments to electronic 
declarations on the website www.customs.gov.vn)  
Box 2: Enter the attachment to the electronic 
declaration gra nted by the system at the HYS function.  X 
2.54 Date of 
commencement of 
transportation  Enter the date of departure of goods under customs 
supervision in the dd/mm/yyyy format.  
Fill in this box only in case of the declaration of the 
combined transport.    
2.55 Transshipment 
information  Box 1: Enter the transshipment location (if any) with 
respect to transportation of goods under customs 
supervision (applicable in case of declaration of the 
combined transport).  
(See the chart of codes of the proposed facilit ies of 
storage of goods awaiting customs clearance, places 
for intermediate transportation under tax suspension 
and places of destination for transportation under tax X 
G/VAL/N/1/VNM/1 
- 716 -suspension on the website www.customs.gov.vn)     
Box 2: Enter the date of arrival at the location of 
intermediate transportation.  
Box 3: Enter the date of exit from the location of 
intermediate transportation.  
2.56 Place of destination for 
transportation under 
tax suspension  Box 1: Enter the place of destination for transportation 
under tax  suspension (applicable in case of the 
declaration of combined transport).  
(See the chart of codes of the proposed facilities of 
storage of goods awaiting customs clearance, places 
for intermediate transportation under tax suspension 
and places of destinat ion for transportation under tax 
suspension on the website www.customs.gov.vn)     
Box 2: Enter the proposed date of arrival at the place of 
destination.  X 
2.57 Notes  (1) In case of export of shipments manufactured by 
hiring foreign processing services, en ter the number of 
the customs declaration of export of goods for primary 
processing.  
(2) In case of the goods imported for implementation of 
ODA projects financed by non -refundable aids of 
Vietnam granted to overseas countries, upon 
registration of the exp ort declaration, enter the number 
of the primary import declaration.  
 (3) If the declaration of combined transport is not 
supported in the type code field, provide the following 
information: time, route, port of exit and port of arrival, 
code of place of d estination for transportation under tax 
suspension.  
(4) In case of receipt of a notification from a customs 
authority, provide necessary information herein.  
Note:  
- In case of exceeding the permitted limit (100 
characters), the subsequent information wil l be input in 
the box “Numbers and symbols”, "Detailed value 
declaration" and "Description".  
- In case of excess of the character limit specified at the 
aforesaid boxes, use the HYS function to attach further 
information that needs to be declared.  
- In cas e there are a lot of information that need to be 
noted, each information must be separated by “;”  
(4) Enter the number of the sales contract (if any).  
(5) In case of requesting the single customs 
consultation and using the result of the multiple 
customs c onsultation, the customs declarant enters 
contents of the "request for the single customs 
consultation or use of the result of the multiple customs 
consultation" and clarifies such information as the   
G/VAL/N/1/VNM/1 
- 717 -ordinal number of goods, number/date of the customs 
cons ultation report, code of the customs 
department/subdepartment that carries out the customs 
consultation).  
2.58 Enterprise’s internal 
managerial number  Enter an enterprise’s internal managerial number in 
case that enterprise uses this function for its i nternal 
management.  
- As for other exported goods:  
+ In case of the spot export, enter #&XKTC;  
+ In case a domestic enterprise agrees to provide 
processing services for an export processing enterprise 
or hires processing services provided by an export 
processing enterprise, enter #&GCPTQ;  
+ In case of temporary export of the goods receiving the 
tax exemption policy from the State of Vietnam, type 
#&1; 
+ In case of the temporary export of goods which are 
occupational equipment and appliances used within a 
definite period of time by an entity, organization or 
entering persons, type #&2;  
+ In case of the temporary export of other equipment 
containing goods in the form of rotation (shelves, racks, 
tanks, bottles, etc.), type #&3;  
+ In case the goods are gifts o r presents sent by 
organizations and individuals in Vietnam to overseas 
organizations or individuals, type #&4;  
+ In case of the goods owned by diplomatic missions, 
international organizations in Vietnam and employees 
thereof, type #&5;  
+ In case of the go ods used for humanitarian aid or 
non-refundable aid purposes, type #&6;  
+ In case of the goods which are unpaid sample 
products, type #&7;  
+ In case of the goods which are movable property of 
organizations or individuals, type #&8;  
+ In case of the goods w hich are personal luggage of 
entering persons which is carried under transport 
documents, or the goods which are carry -on luggage of 
leaving persons exceeding the duty -free allowance, 
type #&9.    
2.59 Vanning location  Code (05 boxes): Enter the code of th e vanning 
location.  
If the vanning location falls within a customs supervision 
area, enter the code of the customs supervision area.  
Name: Enter the name of the vanning location.  
(Do not need to fill in this field if the system gives 
automatic support)    
G/VAL/N/1/VNM/1 
- 718 -Address: Enter the address of the vanning location.  
2.60 Container number  Enter the container number in case of sea transport of 
containerized goods.    
2.61 Customs order 
classification  (Section to be completed by the customs officer)  
Enter the classifi cation code of the notice issued by the 
customs officer:    
 “A”: Instructions for revision  
 “B”: Change in the import declaration    
2.62 Date of issue of 
customs orders  (Section to be completed by the customs officer)  
Enter the date of the customs office r’s issuing the 
notification to the customs declarant in the dd/mm/yyyy 
format.    
2.63 Name of customs 
order  (Section to be completed by the customs officer)  
Enter main contents of the notification.    
2.64 Contents of customs 
order  (Section to be comple ted by the customs officer)  
Enter the contents of the notification sent to a customs 
declarant.    
B Detailed information about goods  
2.65 Goods code  Enter the full code of a good according to the list of 
exports and imports of Vietnam and customs tariff  
schedule of Vietnam issued by the Ministry of Finance.  
Note:  
(1) Avoid showing crude oil and other products on the 
same customs declaration.  
(2) Avoid declaring products with duty amounts and 
amounts payable in different currency units on the 
same custo ms declaration. (Example: Duty amounts 
paid in “USD” and other fees paid in "VND")    
2.66 Particular 
management code  Enter the goods management code (if any)    
2.67 Duty rate  The system automatically defines the export duty rate 
corresponding to the code  of the good. In case the 
system fails to automatically determine the duty rate, 
the customs declarant may manually enter the export 
duty rate into this box.    
2.68 Absolute duty rate  Box 1: Enter the absolute duty rate:  
The system automatically defines t he export duty rate 
corresponding to the code of the good. In case the 
system fails to do so, the customs declarant may 
manually enter the absolute duty rate into this box.  
Box 2: Enter the measurement unit of the absolute duty 
rate: 
(1) In case of already  entering the absolute duty rate, X 
G/VAL/N/1/VNM/1 
- 719 -the customs declarant will be required to enter the code 
of the measurement unit of the absolute duty rate 
corresponding to the measurement unit used for 
calculation of the absolute duty rate as prescribed in 
current docum ents.  
(2) Enter the code of the measurement unit of the 
absolute duty rate (See the chart of codes of units of 
measurement of absolute duty rates   on the website 
www.customs.gov.vn)  
Box 3: Enter the code of the currency unit for 
calculation of the absolut e duty date.  
2.69 Goods description         (1) Clarify names, specifications, technical parameters, 
ingredients, models, symbols or numbers, features and 
functions of the goods as specified in commercial 
agreements and other documents relating to the 
shipment containing these goods.  
 (2) Declare the code of the country of origin for 
exported goods according to the syntax: 
description#&code of country of origin.  
Note:  
- Name of the goods is written in either Vietnamese or 
English;  
- In case of the good s which are products processed or 
manufactured for export, enter HS code#&name of 
goods, specifications and qualities. In case of the goods 
which are raw materials or input products processed 
overseas, enter code of raw material#&name of good, 
specificatio ns and qualities.  
- In case of the consolidated declaration of HS code as 
prescribed in clause 2 of Article 18 hereof, give a 
general description of goods (specifying basic and 
general characteristics of goods. Ex: motor vehicle 
components and fabrics, etc .). 
(3) In case of application of results of analysis and 
classification of the shipment with name, ingredients, 
physicochemical characteristics, functions or effects, 
which is imported from the manufacturer that is the 
same as the manufacturer of the good s obtaining the 
previous customs clearance, specify the number of the 
notification of such results.    
2.70 Export duty exclusion/ 
deduction/ exemption 
code  Enter the export duty exclusion/deduction/exemption 
code in case of the goods qualifying for the e xport duty 
exclusion/deduction/exemption.  
Note:  
(1) Date of registration of the declaration of goods 
eligible for export duty exclusion/deduction/exemption is 
the date within the effective period.  
(2) In case of being subject to the requirement that the 
list of goods eligible for duty exemption must be X 
G/VAL/N/1/VNM/1 
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in this box and those boxes in the data field “Number of 
the list of goods eligible for export duty exemption” will 
be required.    
(3) In case of not bein g subject to the requirement that 
the list of goods eligible for duty exemption must be 
informed on the VNACCS system, inputting information 
in this box and those boxes in the data field “Number of 
the list of goods eligible for export duty exemption” will  
not be required.     
2.71 Export duty deduction  Enter export duty deduction.    
2.72 Quantity (1)  Box 1: Enter the quantity of each exported item in the 
unit of measurement specified in the list of exports and 
imports of Vietnam.  
(1) In case the goods are subject to the absolute duty 
rate, enter the quantity calculated in the unit of 
measurement of the absolute duty in accordance with 
regulations in force.  
(2) Enter as many as 02 numerals in the fractional 
parts.  
(3) In case of the goods liable for coffee, pepper, 
cashew nut fees and coffee insurance costs, enter the 
quantity expressed in the measurement unit for 
calculation of fees/ insurance costs in accordance with 
regulations in force.    
(4) If the actual quant ity has more than 02 characters in 
the fractional parts, the customs declarant must round 
these numbers into 02 characters and enter the 
rounded numbers into this box, and specify the actual 
quantity and invoice unit price into the box “Description” 
accord ing to the following principles: “description#& 
quantity” (do not enter the unit price into the box 
“Invoice unit price”).  
Box 2: Enter the unit of measurement specified in the 
list of exports and imports of Vietnam. (See the chart of 
units of measurement on the website 
www.customs.gov.vn)     
If the goods are liable to the absolute duty rate, enter 
the unit of measurement for calculation of the absolute 
duty according to regulations in force (see the unit of 
measurement specified in the chart of codes of 
application of absolute duty rates on the website 
www.customs.gov.vn).  X 
2.73 Quantity (2)  Box 1: Enter the quantity of each exported item in the 
unit of measurement specified in the list of exports and 
imports of Vietnam.  
Enter as many as 02 numerals in the fractional parts.  
Box 2: Enter the unit of measurement specified in the 
list of exports and imports of Vietnam. (See the chart of X 
G/VAL/N/1/VNM/1 
- 721 -units of measurement on the website 
www.customs.gov.vn)     
2.74 Invoice value  Enter the invoiced value of each item.  
Note:  
- Enter as many as 04 numerals in the fractional parts.  
- If the invoiced value of a product exceeds 12 
characters in the integer part, it is permissible to 
separate a product into various items provided that the 
principle under which total quantity o f products is equal 
to total quantity in the customs declaration is observed. 
In case of failure to observe this principle, the paper 
customs declaration will be used instead.  
- In the absence of invoice, this data field may be 
skipped.  
- In case of export  of the goods processed for a foreign 
tradesperson, enter the value of goods arriving in the 
port of exit (under FOB or equivalent terms of delivery).  
In case of failure to determine value under FOB or 
equivalent terms of delivery, enter all of component 
values of products, including total value of raw materials 
or input materials constituting products, processing 
prices (costs) of products and other costs (if any).    
- With respect to the goods under finance lease 
contracts, enter total value of goods, exc ept services 
associated with these finance lease contracts.    
2.75 Invoice unit price  Box 1: Enter the invoice unit price.  
Note: Invoice unit price x quantity = invoice value ± 1  
Box 2: Enter the code of currency unit used for 
calculation of the invoice unit price.  
Box 3: Enter the code of the unit of measurement of the 
quantity used for calculation of the invoice unit price.  
Note:  
- In the absence of invoice, this data field may be 
skipped.  
- In case of the goods which are products processed for 
oversea s partners, enter the processing price (cost).    
2.76 Dutiable value  (1) In case the system automatically distributes and 
calculates customs value, the following boxes may be 
skipped.  
(2) In case of the manual distribution and calculation of 
customs valu es, the data entry will be as follows:  
Box 1: Enter the code of the currency unit of the 
customs value.  
Box 2: Enter the customs value of the product.  
- If the currency unit is not “VND”, entering as many as   
G/VAL/N/1/VNM/1 
- 722 -04 numerals in the fractional parts will be allo wed.  
- If the currency unit is “VND”, entering numerals in the 
fractional parts will not be allowed.  
(3) The system will prioritize manually input value.  
(4) If the invoice value of a product exceeds 12 
characters in the integer part, it is permissible to 
separate a product into various items provided that the 
principle under which total quantity of products is equal 
to total quantity in the customs declaration is observed. 
In case of failure to observe this principle, the paper 
customs declaration will be used instead.  
2.77 Ordinal number of the 
product item on the 
respective temporary 
import – re-export 
declaration  Enter the ordinal number of the product item on the 
respective temporary import – temporary export 
declaration.  
Note:  
- Quantity of product  items on the declaration must be 
less than or equal to the remaining quantity on the 
respective database for management of temporary 
export – temporary import declaration.    
2.78 List of goods eligible 
for export duty 
exemption  Enter the number of the l ist of goods eligible for export 
duty exemption available on the system.  
Note:  
(2) Do not enter the number of the list of duty exemption 
if this list is being used for other declarations awaiting 
customs clearance/completion of customs procedures.  
(3) En tering the export duty exemption code into the 
box “Export duty exclusion/deduction/exemption codes” 
is compulsory.  
(4) The exporter must be informed in the List of goods 
eligible for duty exemption.  
(5) If the duty -exempt exported goods are not classified  
as those that need to be registered in the list on the 
VNACCS system, this box may be skipped.    
2.79 Number of respective 
product items in the list 
of goods eligible for 
export duty exemption  Enter the ordinal number of the respective product item 
informed in the list of goods eligible for duty exemption.  
Note:   The number of exported goods in the expor t 
declaration must be ≤ the remaining quantity of goods 
in the list of goods eligible for duty exemption informed 
on the VNACCS system.    
2.80 Codes of other 
legislative documents   (1) Enter the code of the legislative document on 
management of exports an d specialized inspection: 
export permit, sanitary and phytosanitary, food safety 
and quality inspection certificate, etc.  
(See codes of legislative documents in the chart of 
codes of other regulatory documents and license 
classification on the website www. customs.gov.vn)  
(2) Enter 05 codes (equivalent to 05 boxes) at X 
G/VAL/N/1/VNM/1 
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Note:  
-If the goods are subject to the administration by the
specialized regulatory body, data input in this box will
be required.
ATTACHED FILE  
Appendix II
G/VAL/N/1/VNM/1 
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