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According to Clause 2, Article 16 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, customs dossiers for exported goods include the following documents:

1. Import goods declaration (enterprises submit via the system, not the paper copy).

In case of carrying out the paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015 / ND-CP, the customs declarant declares and submits 02 originals.

2. Commercial invoice in case the buyer has to pay to the seller: 01 copy.

In cases where goods owners buy goods from sellers in Vietnam but are appointed by sellers to receive goods from foreign countries, customs offices shall accept invoices issued by Vietnamese sellers to goods owners.

 Customs declarants are not required to submit commercial invoices in the following cases:

a) Customs declarants are priority enterprises.

b) Imported goods for performance of processing contracts for foreign traders and customs declarants for temporary calculation of prices in the "Customs value" box on customs declarations.

c) Imported goods without invoices and buyers are not required to pay to sellers, customs declarants declare customs valuation under the guidance of the Ministry of Finance on customs valuation determination.

3) Single transport or other transport documents have the same value in the case of goods transported by sea, air, rail, multimodal transport in accordance with the law (except for goods) goods imported through land border gates, goods traded between non-tariff zones and inland and imported goods brought by luggage by luggage on entry: 01 copy.

For imported goods for oil and gas exploration and exploitation activities transported on service ships (other than commercial vessels), submit cargo manifest instead of single transport.

4. Import permits for goods must have import permits; Import tariff quota license: 01 original if imported once or 01 copy attached with a back-up tracking card if imported many times.

5. Inspection exemption notice or inspection result notice of specialized inspection agency as prescribed by law: 01 original.

For documents specified at Points d and e of this Clause, if the national single window mechanism is applied, the specialized state management agency shall send import permits and written notices of inspection and exemption results. Specialized inspection in electronic form through the National Portal on one-door, customs declarants are not required to pay when carrying out customs procedures.

6. Value declaration: The customs declarant declares the value declaration in the form, sends it to the system in the form of electronic data or submits it to the customs office 02 originals (for cases declared on the customs declaration form). paper). Cases subject to declaration of value declarations and value declaration forms shall comply with the Finance Ministry's Circular prescribing the determination of customs values ​​for export and import goods.

7. Documents certifying the origin of goods (Certificate of origin or certificate of origin): 01 original or document in the form of electronic data in the following cases:

a) Goods originating from countries or groups of countries that agree on the application of special preferential tax rates to Vietnam under the provisions of Vietnamese law and according to international treaties which Vietnam has signed or acceded to. If the importer wants to enjoy such preferential regimes.

b) Goods that are announced by Vietnam or international organizations are at the time of danger to social safety, community health or environmental sanitation should be controlled.

c) Goods imported from countries in Vietnam notified that they are staying at the time of application of anti-dumping tax, anti-subsidy tax, anti-discrimination tax, safeguard tax, applicable tax rate. tariff rates;

d / Imported goods must comply with import management regimes according to the provisions of Vietnamese law or international treaties to which Vietnam is a member.

In case of agreement on the application of special preferential tax rates to Vietnam or according to the international treaties which Vietnam has signed or acceded to, there are provisions on the submission of certificates of origin of imports as vouchers. electronic or Certificate of self-certification of origin of producers / exporters / importers, the customs authorities accept these documents.