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Procedure NameCustoms procedures applied to exporting products made from imported materials/supplies


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 Exported Goods containing the information mentioned in Annex II enclosed with the Circular No. 38/2015/TT-BTC.


Export 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


A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law: 01 original copy

Process Steps

Step 1

Entities and/or individuals shall follow procedures for exports of material goods

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 prescribed in this Clause 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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