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Procedure NameCustoms procedures applied to importing materials/supplies for manufacturing of goods for export



Customs Clearance Procedure

Responsible Agency

Provincial Customs Department



Legal basis of the Procedure                

  • Law on Customs No. 54/2014/QH13 dated June 23, 2014;

  • Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

  • Circular 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 exported and imported goods

Processing time

-       No later than two (02) working hours for dossier examination

-       No later than eight (08) working hours for physical examination of the shipment

-       No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods.


VND 20,000


Required documents


Type of documents



Declaration Form for Imported Goods containing the information mentioned in Annex II enclosed with the Circular No. 38/2015/TT-BTC.



Commercial invoices (if available)

01 photocopy


Bill of lading ((unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imported goods carried in the luggage upon entry)

01 photocopy


Import license for goods requiring this license; Import license under tariff-rate quota:

01 original copy

(or 01 photocopy + monitoring sheet of deduction)


A notice of exemption from inspection or inspection result issued by a specialized inspection agency as prescribed by law

(In case of using the National Single Window, the state competence authorities should send import permit, notification of examination result or notification of examination exemption via electronic files through the National Single Window Portal; the declarant would not have to submit themselves on processing customs procedures).

01 original copy (if available)


Value declaration: The declarant shall make the value declaration using the set form and send it to the System in electronic form or submit to the customs authority. The cases in which the value declaration is required and the value declaration form are provided in the Circular of the Ministry of Finance on customs valuation of exported goods and imported goods;

02 original copies (for manual declaration)


Certificate of Origin (Certificate of Origin or Self-Certified ROO documents)

01 original copy or electronic documents.


Process Steps

Step 1

The business shall make customs procedures applied to goods that are imported to execute a processing contract with a foreign trader

Step 2

Information on the customs declaration shall be automatically checked by the System to make sure conditions for customs declaration registration are satisfied. In case of paper-based customs declaration, the customs official shall check the conditions for registration of customs declaration and documents enclosed with the customs dossier.

Step 3

According to the decision on customs inspection which is automatically notified by the System, the customs official shall: Approve the information declared on the customs declaration system and permit customs clearance; 
Examine related documents included in the customs documentation of customs declarations, or any other document stored on the single-window portal in order to decide customs clearance or conduct physical verification of commodities before permitting customs clearance.

Step 4

Customs clearance of goods


Flow chat:


The following form/s are used in this procedure
TitleDescriptionCreated DateUpdated DateIssued By
Appendix 4 of Circular 38/2015/TT-BTC26-02-201626-02-2016General Department of Vietnam CustomsThis is Dowload File
This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
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