• Export and import of goods under sale and purchase contract

    Chapter 6 - Market profiles - Vietnam 


    General provisions 

    • Vietnamese traders consist of enterprises established according to the Law on Enterprises, Law on State-Owned Enterprises and Law on Co-operatives; and individual household organized and registered business according to Government Decree No. 02/2000/ND-CP of 3 February 2000 on business registration.
    • A contract for the sale and purchase of goods may be verbal or written, or in any other form. The sale and purchase contract prescribed in customs dossiers is the contract made in written text. Forms such as telegraphy, telex, fax, e-mails and other electronic information forms shall be also considered as forms of written text.
    • A contract for the sale and purchase of goods must include the following main items: name of goods; quantity; specifications; quality; price; mode of payment; and address and time limit for delivery and receipt of goods. Apart from these main elements, the concerned parties may agree other contents of the contract.

    Trading rights of the traders 

    • As stipulated by law, traders have the right to export all types of goods, excluding goods included in the list of goods banned from export; and the right to import goods subject to the trader's Certificate of business registration.
    • For goods included in the lists of limited-trading commercial goods and services or the list of conditional-trading commercial goods and services, traders must comply with full current legal provisions relating to importation and exportation.

    Customs declaration procedures 

    • When carrying out customs procedures for exporting and importing goods, the person making the customs declaration must submit and present a customs dossier at the Customs Department and be responsible for the legality of the dossiers and the accuracy of the information on the customs declaration form.

    Documents to be submitted and presented 

    • Import goods declaration forms: two originals;
    • Contract for the sale and purchase of goods, or papers of equivalent legal value: ibe duplicate;
    • Commercial invoice: one original;
    • Bill of lading: one duplicate.

    Documents to be additionally submitted for the following cases 

    • Packing list (for lots of goods of many categories): one original, one duplicate.
    • Import goods declaration forms (for cases applied according to GATT): two originals.
    • Import permit from the competent State body (for goods on the list of goods banned from import or subject to conditional import):
      • Single importation: one original;
      • Multiple importation: one duplicate, submit the original.
    • Certificate of origin (C/O) (where required): one original.
    • Entrusted import contract (if undertaking the entrusted import): one duplicate.
    • Written registration for goods quality inspection or inspection exemption notice issued by the State quality inspection agency (for import goods included in the list of those subject to state quality inspection): one original.
    • Written quarantine registrations issued by quarantine agencies (for import goods subject to quarantine): one original.
    • When carrying out customs procedures for goods imported through seaports, the customs declarers must additionally submit the delivery order (D/O).

    Documents to be produced 

    • Business registration certificate: one original
    • Certificate of import/export business code registration: one copy (duplicate or original).

    Other regulations on declaration and documents included in the customs dossiers 

    • Declarers may submit the certificate of origin 60 (sixty) days later; other documents belonging to the customs dossiers (excluding customs declaration) may be submitted within 30 (thirty) days following the registration of the customs declaration form with Customs approval.
    • Before the customs officers have conducted the actual goods inspection, if the customs declarers make a written request and that request is approved by Customs, they may withdraw the registered customs declarations for supplementation, amendment or replacements.
    • The customs declarers may register the customs declaration for the imported goods up to 15 (fifteen) days before the goods arrive at the border gates; later than this time limit the customs declaration is no longer valid. If goods are imported later than this time limit, the declarer must register a new customs declaration.
    • A trader who regularly exports and/or imports the same items of goods within a given period under the same purchase and sale contract may use a single customs declaration (registered once) for carrying out customs procedures for the exportation or importation of such goods items within the delivery time determined in the purchase and sale contracts.

    Exemption from actual goods inspection: 

    • Goods owners can enjoy exemption from actual goods inspection if they have a record of two years' importing with no customs-related violations or or sanctions.
    • Goods that can be exempt from actual goods inspection include: equipment, machinery, fresh and raw foodstuffs, goods requiring special preservation, goods stored in bonded warehouses, goods stored in tax-suspension warehouses, imports to be taken into export processing zones, tax-suspension warehouses or other customs preferences zones, liquid and bulky goods and goods items whose volume, quality and categories must be determined on the basis of competent State bodies or expertising organizations, regularly imported goods, and other goods stipulated by the Government.

    Inspection rate 

    • In the case of goods owners and their goods that do not meet the conditions for exemption from inspection, 10% of the lot shall have to be inspected before carrying out customs procedures.
    • If the goods are packed in bales, the inspection rate shall be the rate of inspected bales.
    • If the goods are packed in containers, the inspection rate shall be the rate of inspected containers or the rate of inspected bales in each container.

    Inspection of the actual conditions of the whole export or import goods lots: 

    • In the case of goods owners who have committed more than three customs-related violations within two years of the date of carrying out customs procedures for import activities, or within one year of the date of carrying out customs procedures for export activities.
    • For the export or import of goods lots showing signs of violation of customs legislation.

    Conditions for goods customs clearance 

    • The declaration of the customs declarer or the results of the State inspection body or expertising organization, for goods exempt from actual inspection.
    • The results of the actual goods inspection by the customs office, for goods subject to actual inspection.
    • The certificate of registration of State inspection of quality, issued by the expertising organization, or the notice of exemption from State inspection of quality, issued by a competent State management body, for imports goods subject to State inspection of quality.
    • The expertise results, for goods requiring expertise.
    • Export goods and import goods not subject to taxes collected by the customs offices, duty-free goods, processed goods, and other special goods shall enjoy customs clearance immediately after the customs office has certified the goods inspection results on the declaration forms.
    • Export goods and import goods subject to taxes are cleared immediately after the taxes have been paid. Goods enjoying grace days of tax payment are cleared immediately on the tax notification of the customs office. 
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