Guidance on open on the spot import and export declaration

14:13 | 27/12/2016 Regulations Follow english.haiquanonline.com.vn on

VCN- The Customs News received the question of the Welding Technology and Equipment Company on opening on the spot import and export declarations. The Customs Control and Supervision Department (under the General Department of Vietnam Customs) answered as follows:

The Welding Technology and Equipment Company asked: The Company has a Sale Contract with a business in the Hai Phong Nomura Industrial Zone (this business enjoys 0% VAT). The goods of the Company is a system which includes many categories, imported goods and goods manufactured in the domestic sector; and goods are multiple deliveried.

Must the Welding Technology and Equipment Company open an on the spot import and export declaration for each delivery or open the declaration on the system for the last delivery? Are there any special requirements of the dossier and the process for the Customs declaration?

The Customs Control and Supervision Department said, according to the fact that the Company has a Sales contract with its partner in the Hai Phong Nomura Industrial Zone, it must implement on the spot import and export Customs procedures when delivering goods for the partner. However, the Company did not specify the type of the Company’s partner, so we cannot answer specifically.

Related to Customs procedures for on the spot import and export goods, the Company shall follow regulations under Article 35 of Decree 08/2015/ND-CP dated January 21, 2015 of the Government and Clause 1, Article 86 of Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

In addition, to implement multiple delivery and one time Customs declaration, the Company should research provisions under Clause 6, Article 86 of Circular 38/TT-BTC to implement.

By Legal Consultancy team of the Customs newspaper/ Hoang Loan

Tags:

customs procedures declaration on-spot goods import

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