1. What are customs procedures?

Customs procedures are one of the most important contents when referring to the customs clearance process. Because this is a mandatory procedure that must be performed correctly and completely before importing and exporting goods.

The 2014 Customs Law, Clause 24, Article 4 defines customs procedures as follows:

“Customs procedures are the tasks that customs declarants and customs officials must perform according to the provisions of this Law for goods and means of transport.”

It can be understood that customs procedures are necessary procedures to ensure that goods and means of transport are exported and imported smoothly across the border.

2. Tasks to be performed when carrying out customs procedures

Specifically, the customs procedures include the tasks specified in Article 21 as follows:

For customs officers and customs agencies:

• Receive and register customs dossiers.
• Check and compare customs dossiers and the actual status of goods and means of transport.
• Organize tax collection and other revenues according to the provisions of law on fees, charges, taxes and other relevant provisions of law.
• Decide on customs clearance of goods, confirm that the means of transport has fully completed customs procedures.

For customs declarants:

• Declare and submit customs declarations, submit or present documents in customs dossiers.
• Transport goods and means of transport to the designated location to inspect the actual status of goods and means of transport.
• Pay taxes and fulfill financial obligations as prescribed by law on fees, charges, taxes and other relevant legal provisions.

3. Customs operation areas

• Road border gates, international civil airports, international railway stations.
• Areas storing goods under customs management, customs preferential areas, export processing zones.
• Inland waterway ports, seaports with import-export, entry-exit, and transit activities.
• Locations for inspection of import-export goods within customs territory.
• Locations for customs procedures, bonded warehouses, international post offices, and customs declarant headquarters during post-clearance inspection.
• Other locations and areas that meet state management requirements, are allowed to import-export, entry-exit, and transit goods and means of transport according to the Prime Minister's decision.

4. Customs procedures for imported goods

Each type of goods will require different customs procedures. However, the basic customs procedures include the following steps:

4.1. Customs procedure consulting

After receiving a request from a customer, the customs service unit will conduct research and advise the business on important issues such as:

• Consulting on appropriate tax incentives.
• Consulting on appropriate HS codes for each type of goods.
• Consulting on documents and procedures before customs declaration.
• Applying for licenses for conditional goods (if any).
• Explaining issues that the business is interested in.
• Sending quotations and sample contracts for the business to refer to and choose.

4.2. Declaration and customs clearance

Declaration and customs clearance include the following basic steps:

• Step 1: Receive, check and prepare import and export documents.
• Step 2: Prepare digital signature, register with customs authority.
• Step 3: Install VNACCS customs declaration software.
• Step 4: Register for specialized inspection (if any).
• Step 5: Declare and transmit customs declaration.
• Step 6: Get delivery order.
• Step 7: Prepare customs documents.
• Step 8: Carry out procedures at customs office.
• Step 9: Clear goods.

5. What should be noted when carrying out customs procedures?

During the customs procedures, enterprises need to remember the following important notes:

• It is necessary to note that goods are exempted from fees to ensure benefits for enterprises when declaring on the system.
• For goods subject to VAT, enterprises need to enter the VAT tax rate code in the section on the screen to register for import declaration.
• If the declarant uses IDA, the system will automatically get the tax rate on the expected date of IDC declaration.
• If the same item has different tax payment deadlines, the declarant needs to declare on many different declarations corresponding to each tax payment deadline.

To ensure that customs procedures are resolved quickly and legally, avoiding arising risks, the customs service provider will complete all necessary import and export procedures and processes on behalf of the customer.

With accumulated experience in this field, Blue Dolphin will bring satisfaction to customers by ensuring continuity in the import and export process of customers regardless of whether it is a small shipment or hundreds of containers.

Blue Dolphin specializes in providing the following services:

• Electronic customs declaration, remote customs declaration.
• Using specialized customs declaration software.
• Meeting all customs declaration needs for customers.
• Accepting full import and export procedures for manufacturing enterprises in industrial parks and export processing zones.
• Consulting on customs procedures
• In particular, accepting procedures for applying for a license for the list of machinery and equipment to create tax-free imported fixed assets, applying for confirmation of synchronous equipment lines for all investment projects.
• Services for applying for all types of import licenses and applying for C/O
• Diverse services from the owner's warehouse to the airport or the recipient's warehouse (airport-airport, door-airport, airport-door, door-door).

If you have any questions, please contact the hotline or visit the official website of Blue Dolphin. Your satisfaction is our success!

BLUE DOLPHIN LOGISTICS AND TRADING COMPANY LIMITED

• Head office: G01 Nguyen Dinh Chieu Department, Le Tu Tai Str, Ward 4, Phu Nhuan Dist, HCMC, Vietnam
• Tax code: 0312675985
• Main brand office: Tower 1A - 0509 Masteri Thao Dien, 159 Vo Nguyen Giap, Thao Dien Ward, Thu Duc City, HCM City
• Office tel: +84 28 2253 4788 
• Hotline: +84932005608
• Email: tuyettran@bluedolphin.vn
• Website: www.bluedolphin.vn