THE GENERAL DEPARTMENT OF CUSTOM
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 1951/QD-TCHQ
Hanoi, December 19, 2005
 
DECISION
ON PROMULGATING OF CUSTOMS PROCEDURES FOR COMMERCIAL IMPORT, EXPORT GOODS
CHIEF OF GENERAL DEPARTMENT OF CUSTOMS
Pursuant to Law on Customs dated June 26, 2001 and Law on amendments to and supplements of a number of articles of Law on Customs adopted by the Legislature of the National Assembly, at its 7th Section on June 14, 2005;
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government Detailing the Implementation of a number of Articles of Law on Customs with respect to Customs Procedures, Customs Inspection and Customs Supervision;
Pursuant to Circular No. 112/2005/TT-BTC of the Ministry of Finance Providing Guidelines for Implementation of Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government Detailing the Implementation of a number of Articles of Law on Customs with respect to Customs Procedures, Customs Inspection and Customs Supervision;
In consideration of recommendations of the Head of Customs Management Supervision Division, Head of Training and Official Organization Department, Head of Customs Information Technology and Statistics Department.
DECIDES
Article 1. To issue in conjunction with this decision the process and diagram of customs procedures for commercial import and export goods. 
Article 2. This decision shall take effect as from January 1, 2006. All previous provisions regarding customs procedures of commercial import, export goods shall be abolished.
Article 3. Head of all divisions under the General Department of Customs, Chief of Customs Department of provinces, cities shall be responsible for the implementation of this decision.  
 
 
CHIEF OF GENERAL DEPARTMENT OF CUSTOMS


Le Manh Hung
 
PROCESS
OF CUSTOMS PROCEDURES FOR COMMERCIAL IMPORT, EXPORT GOODS
The complete process of customs procedures for a clearance of commercial import, export goods shall include 4 stages. The procedures shall, depending on inspection method, level determined by the computer or relevant officer and on case-by-case basis, be carried fully with 4 stages or partially by certain stages as follows: 
Stage 1: Receiving the dossier, primary inspecting, registering customs declaration
This stage shall be responded by one customs officer:
1. Inputting enterprise’s import tax code for verifying its qualification for opening a declaration form on the system (checking whether such enterprise is forced) and verify tax extension, tax guarantee;
1.1. If the enterprise is not permitted or not qualified tax provisions (the enterprise was not granted with tax extension and have not paid due tax or have not been guaranteed for such due amount), customs officer shall inform in writing to the enterprise of the basis it was disqualified;
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