1. Order of execution:
- Step 1: Declare the declaration of imported goods according to the information criteria in Appendix II and the combined declaration of transportation according to the provisions of Point a, Clause 2, Article 51 of Circular 38/2015/TT-BTC.
In case of implementation on paper customs declarations as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant declares and submits 02 originals of the import declaration according to the form HQ/2015. /NK Appendix IV issued with Circular 38/2015/TT-BTC.
- Step 2: Submit and present the dossier set as prescribed at Point a, Clause 1, Article 91 of Circular 38/2015/TT-BTC to the bonded warehouse management customs office.
- Step 3: Update information of goods entering the bonded warehouse into the bonded warehouse owner's management software and send it to the Customs Sub-Department managing the bonded warehouse.
2. Implementation method: Implement on the electronic customs clearance system, at the office of the administrative agency
3. Composition, number of dossiers:
* Profile composition:
- Import declaration (if any): 02 originals.
+ Submit 01 copy of bill of lading or other transport documents of equivalent value as prescribed by law (except for goods imported through land border gates);
+ Submit 01 photocopy of the certificate of temporary import for re-export code issued by the Ministry of Industry and Trade, for goods subject to conditional temporary import for re-export according to regulations of the Ministry of Industry and Trade when brought from abroad into a bonded warehouse for export. Other countries must be granted a certificate of code number of temporary import for re-export;
+ Submit 01 original of the inspection exemption notice or the inspection result notice issued by the specialized inspection agency as prescribed by law.
In case of application of the national single-window mechanism, the specialized state management agency shall send a written notice of the results of specialized inspection and exemption from specialized examination in electronic form through the national single-window portal, the declarant shall Customs is not required to pay when clearing customs.
* Number of records: 01 set.
4. Time limit for settlement:
- The customs authority shall receive, register and examine the customs dossiers immediately after the customs declarants submit and present the customs dossiers in accordance with the provisions of the Customs Law 2014.
- After the customs declarant fully fulfills the requirements for carrying out customs procedures specified at Points a and b, Clause 1, Article 21 of the Customs Law 2014, the time limit for the customs officer to complete the inspection of the dossier is Preliminary and physical inspection of goods and means of transport are prescribed as follows:
+ Complete the inspection of the dossier within 2 working hours from the time the customs authority receives the complete customs dossier;
+ Complete the physical inspection of goods within 08 working hours from the time the customs declarant presents all goods to the customs authority. In case goods are subject to specialized inspection of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completion of physical inspection shall be as follows: The economic value of goods is calculated from the time of receiving the results of specialized inspection as prescribed.
In case the consignment has a large quantity, variety of categories or the inspection is complicated, the head of the customs office where the customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time is limited. no more than 2 days.
5. Subjects carrying out administrative procedures: Individuals, Organizations
6. Agencies carrying out administrative procedures:
- Authority competent to decide: Sub-department of Customs;
- Authority or person authorized or decentralized to perform (if any): No.
- The agency directly implementing administrative procedures: Customs Sub-Department;
- Coordinating agency (if any): No.
7. Results of administrative procedures: Information to the destination of imported consignments is updated on the System.
8. Fees and charges: goods stored in bonded warehouses shall be collected one-time customs clearance fee when carrying out the procedures for warehousing and uncollected upon release; the fee is 20,000 VND/declaration.
9. Name of application form, declaration form: Imported goods declaration (form HQ/2015/NK).
10. Requirements and conditions for implementing administrative procedures:
Goods brought from abroad into bonded warehouses include:
- Goods of foreign goods owners who have not signed sales contracts for enterprises in Vietnam;
- Goods of Vietnamese enterprises imported from abroad waiting to be put on the domestic market or waiting for export to a third country;
- Goods from abroad are put into bonded warehouses for export to a third country.
11. Legal bases of administrative procedures:
- Customs Law No. 54/2014/QH13 dated June 23, 2014;
- Decree 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing the Customs Law on customs procedures, customs inspection, supervision and control;
- Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;
- Circular No. 106/2016/TT-BTC dated June 29, 2016 of the Ministry of Finance guiding customs procedures for export and import of petrol and oil, raw materials for petrol and oil preparation and blending activities