(Vietradeinchile)

General provisions

·         Definitions:

-         Vietnamese traders consist of the enterprises established according to the Law on Enterprises, Law on State-Owned Enterprises and Law on Co-operatives; Individual households with business organized and registered according to the Decree No. 02/2000/ND-CP of February 03, 2000 by the Government on business registration.

-          Contracts sales and purchase of  Goods may be made  orally  in writing  or in  other specific manners. Such contracts as prescribed in the Customs dossiers should be  the  written contract.  Such means of communication as telegraphy, telex, fax, emails and other electronic information ones  are  also considered written texts

-           Contracts sales and purchase of  Goods include the following main terms and conditions : name of goods, quantity, specifications, quality, price, mode of payment, place  and loading and unloading  Apart from these , the  parties to the contract may agree upon other terms and conditions as  necessary.

Trading rights of the traders

-          Traders have, as stipulated by law provisions, rights to export all types of goods, not subject to profession, goods branch stated in the Certificate of business registration, excluding goods included in the list of goods banned from export; and import goods subject to profession, goods branch stated in the Certificate of business registration. The branches of traders are entitled to export and/or import goods with the authorization of the traders.

-          For the goods included in the list of limited-trading commercial goods and services; the list of conditional-trading commercial goods and services, the traders must comply with full being-valid law provisions on trading those goods as carrying out imporation and exportation.

Customs declaration procedures

When carrying out customs procedures for exporting and importing goods, the customs declarers must submit and present a customs dossier at the headquarters of Customs Sub-branch and be responsible for legality and lawfulness of customs dossiers and accurateness of declared contents on customs declaration form.

• Documents to be submited and presented

-          The import goods declaration forms: 02 originals

-          The goods purchase and sale contract or papers of equivalent legal value: 01 duplicate

-          The commercial invoice: 01 original

-          The bill of lading:           01 duplicate

• Documents to be additionally submitted for the following cases

-          The  packing list of goods (for lots of goods of many categories): 01 original, 01 duplicate

-          The import goods declaration forms (for cases applied according to GATT): 02 originals

-          The import permit of the competent State body (for goods on the list of goods banned from import or subject to conditional import):

+ Single importation:                  01 original

+ Multiple importation:               01 duplicate, submit the original

-          The certificate of origin (C/O) (for cases requiring the submission as prescribed):                                        01 original

-          The entrusted import contract (if umdertaking the entrusted import):

 01 duplicate

-          The written registration for goods quality inspection or inspection exemption notice issued by the State quality inspection agency (for import goods included in the list of those subject to state quality inspection): 01 original

-          The written quarantine registrations issued by quarantine agencies (for import goods subject to quarantine): 01 original.

-          When carrying out customs procedures for goods imported through seaports, the customs declarers must additionally submit the delivery order (D/O).

Documents to be produced:

-          The business registration certificate: 01 original

-          The certificate of import/ export business code registration: 01 copy (duplicate or original).

Other regulations on declaration, documents included in the customs dossiers:

-          The customs declarers may submit the certificate of origin 60 (sixty) days later; other documents belonging to the customs dossiers (excluding customs declaration) 30 (thirty) days later as of the registration of customs declaration form in case where they obtain the approval of the Heads of Customs Sub-Departments.

-          Before the time the customs officers conduct the actual goods inspection, if the customs declarers made written requests which are approved by the Heads of Customs Sub-Departments, they may withdraw the registered customs declarations for supplementation and/ or amendment or replacements.

-          The customs declarers may register the customs declaration for the import goods before the goods arrive at the border gates within 15 (fifteen) days, later than this time limit the customs declaration is no longer valid. If goods are imported later than this time limit, the declarer must register the other customs declartion.

-          If the goods owners who regularly exports and/ or imports the same items of goods within a given period under the same purchase and sale contract may use a single customs declaration (registered once) for carrying out customs procedures for the exportation or importation of such goods items within the delivery time determined in the purchase adn sale contracts.

Inspection of the goods’ actual conditions

·         Exemption from actual goods inspection:

-          Conditions for goods owners to enjoy exemption from actual goods inspection: the goods owners have a record of two year’ importation, who have not been handled for customs-related violations or have been handled for customs-related violations within the sanctioning competence of the Heads of Customs Sub-Departments.

-          The goods of the owners who meet the conditions for exemption from actual goods inspection: Equipment, machinery, fresh and raw foodstuffs, goods requiring special preservation; goods stored in bonded warehouses, goods stored in tax-suspension warehouses; imports to be taken into export processing zones, tax-suspension warehouses or other customs preferences zones; liquid and bulky goods and goods items whose volume, quality and categories must be determined on the basis of competent State bodies or expertising organizations; regularly imported goods; other goods stipulated by the Government.

·         Probability inspection of the actual conditions of goods of no more than 10% of goods lot

-          The subjects applied this probability inspection consist of: The goods owners and the goods of the owners not belonging to the subjects that meet conditions for exemption from actual goods inspections, shall have to be inspected 10% of goods lot before carrying out customs procedures.

·         Determination of the inspection rate

-          If the goods are packed in bales, the inspection rate shall be the rate of inspected bales.

-          If the goods are packed in containers, the inspection rate shall be the rate of inspected containers or the rate of inspected bales in each container.

·         Inspection of the actual conditions of the whole export or import goods lots

-          For the goods owners who have been more than three times handled for customs-related violations within two years as of the date of carrying out customs procedures for import activities, and one year, as of the date of carrying out customs procedures for export activities,  with the level of each fine falling beyond the sanctioning competence of the Directors of Provincial, inter-provincial, and munipal Departments.

-          For the export or import goods lots showing signs of violation of the customs legislation.

Conditions for goods customs clearance

-          The declartion of the customs declarer or the results of the State inspection body or expertising organization, for goods exempt from actual inspection.

-          The results of the actual godos inspection by the customs office, for goods subject to actual inspection.

-          The certificate of registration of State inspection of goods quality, which is issued by the expertising organization, or the noticeon exemption from State inspection of goods quality, which is issued by a competent State management body, for imports goods subject to State inspection of goods quality.

-          The expertise results, for goods requiring expertise.

-          Export goods and import goods not subject to taxes collected by the customs offices, duty-free goods, processed goods, and other special goods shall enjoy customs clearance immediately after there is the customs office’s certification of the goods inspection results on the declaration forms.