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According to Article 53 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the basis for determining export goods is determined as follows:

1. For exported goods via sea, air, railway, inland waterway, transshipment and transshipment ports; goods supplied to outgoing ships and aircraft on exit; export goods are shipped together with people on exit through aviation border gates; export goods brought into bonded warehouses; Export goods included in the CFS warehouse are customs clearance declarations that have been cleared and certified for goods passed through the monitoring area on the System.

2. For exported goods through land or river border gates, the customs declarations for export goods have been cleared and certified by customs officers that the goods have gone through the monitoring area on the system when goods are transported. moving across borders to importing countries.

3. For on-spot exported goods, goods from inland sold into non-tariff zones in border-gate economic zones or export processing zones, export-processing enterprises are export goods declarations and imported goods declarations. Customs clearance.

4. Cases of declaration on paper customs declarations:

a) For goods specified at Point 1 and Point 2 above, the customs declaration of exported goods has been cleared and the goods have been certified through the supervised area (date, year, sign and seal). of customs officers of export border gates. Particularly for exported goods through land and river border gates, the customs declaration of exported goods has been cleared and confirmed that the goods have actually been exported.

b) For goods specified at Point 3 above, a customs clearance declaration for export goods has been made.