Customs procedures for imported goods through postal service businesses to comply with many detailed regulations. The article below will focus on providing detailed instructions, from the necessary documents to the situations that may be encountered.
1. Regulations on goods imported via Vietnam post
a. Regarding imported letters
Import letters sent via postal services shall be subject to customs supervision in the form of customs sealing for specialized packaging or specialized vehicles of enterprises to close international mail shipments.
(Pursuant to Clause 1, Article 4 of Circular 49/2015/TT-BTC)
b. Regarding postal items
- Postal items in diplomatic bags or consular bags for export or import are exempt from customs declaration and inspection.
- When there are grounds to affirm that diplomatic bags and consular bags violate the preferential and exempt regimes in accordance with law. The Director of the General Department of Customs shall decide on the inspection and handling of these subjects according to regulations.
(Pursuant to Clause 2, Article 4 of Circular 49/2015/TT-BTC)
2. Responsibilities of businesses when making customs declarations
Customs declaration method: Enterprises may declare electronically or use paper declarations as stipulated for special cases.
Classification of parcels and packages: Enterprises categorize parcels and packages into the following groups:
- Group 1: Items with customs value within the tax-free allowance, not requiring import license or specialized inspections.
- Group 2: Items not belonging to Group 1 or suspected of having incorrect customs value, or as requested by the consignor.
Customs Procedures: Conduct customs procedures on behalf of the consignor (if authorized) or assist the consignor when necessary.
Presentation and inspection witnessing: Provide documents, postal mail and participate in the inspection process as required by customs.
Payment of taxes and fees: Payment of relevant taxes and fees (if any).
Postal management and delivery: Manage goods until they are exported or delivered to the right address after completing customs procedures.
Sealing and packaging compliance: Ensure sealing and packaging comply with customs regulations.
Support for customs supervision: Install monitoring systems at areas used for opening and sorting parcels.
Notification and handling of postal mail: Explain and notify cases of postal items rejected for export or import and handle undeliverable items.
Send check-in time notifications: Announce overtime hours if necessary.
(Pursuant to Clause 5, Article 4 of Circular 49/2015/TT-BTC amended and supplemented in Circular 56/2019/TT-BTC)
3. Customs Documents for imported postal items
a. For Group 1 Parcels and Packages
Customs documentation for Group 1 parcels and packages:
- Import declaration for low-value goods regarding imported parcels and packages.
- Customs declaration form according to Form No. HQ/2015/NK (if using paper customs declaration): 02 originals.
- Declaration CN22 or CN23 or postal code E1QT or other transport documents of equivalent value in case of goods transported by sea, air, railway, multi-modal transport as prescribed by law: 01 photocopy.
- Commercial invoice (if any): 01 photocopy.
b. For Group 2 Parcels and Packages
Customs documentation for Group 2 parcels and packages:
- Customs declaration form according to Form No. 01 or HQ/2015/NK: 02 originals (if using paper customs declaration).
- Commercial invoice: 01 copy (except for some special cases).
- Bill of lading or transport document: 01 copy (except for some special cases).
- List of forest products: 01 original (if importing raw timber).
- Import license: 01 original (for goods requiring an import license).
- Certificate of specialized examination: 01 original or photocopy (depending on regulations).
- Documents proving import conditions: 01 copy (when carrying out procedures for the first time).
- Declaration of value: Electronic data or 02 originals (if using paper customs declaration).
- Certificate of origin: As prescribed by current regulations.
You may concern about this topic: Certificate of Origin (C/O) Application: Required Documents and Important Considerations
- List of machinery and equipment: 01 copy and original for comparison (if imported many times).
- Entrustment contract: 01 copy (if entrusting import).
- Sales contract for special units: 01 copy (if applying 5% VAT).
(Pursuant to Clause 4, Article 1 of Circular 56/2019/TT-BTC)
4. Customs Procedures for goods imported by postal service
a. Paper-based customs procedures
For packages or consignments classified under Group 1:
Responsibilities of the enterprise:
- Customs Declaration: Submit a paper customs declaration as prescribed.
- Submission of Documents: Present the documentation, including the packages or consignments, for customs inspection.
- Procedures for Incorrectly Declared Packages: Follow the applicable regulations for each type of declaration (CN22, CN23, or E1QT number).
- Supplementary Declaration: Submit a written request for supplementary declaration along with relevant documents (if changes are required).
- Cancellation of Customs Declaration: Submit a written request for cancellation and comply with the prescribed procedures.
- Compliance with Customs Requirements: Follow the decisions issued by customs authorities.
- Customs Supervision: Confirm the clearance of goods through the customs supervision area when necessary.
Responsibilities of Customs authorities:
Reception and Verification: Review the enterprise’s customs documentation.
Inspection via Scanning Machines: Conduct risk-based inspection.
- No Suspicion: Approve clearance.
- Suspicion Identified: Conduct a physical inspection of goods, and in case of discrepancies with the declaration, apply penalty measures.
Processing Supplementary Declarations: Verify the documentation, confirm, and notify the declarant of the results.
Processing Declaration Cancellation: Review the documentation and reasons for cancellation and update the system accordingly.
Updating Clearance Records: Record the clearance information in the electronic system.
For packages or consignments classified under Group 2:
-
Application of Current Regulations: As per Circular No. 38/2015/TT-BTC and its amendments in Circular No. 39/2018/TT-BTC.
-
Inspection of Value and Origin: Conduct in accordance with legal regulations on customs valuation and determination of origin.
-
Cancellation of Declarations: Follow the provisions in Article 7 of the Circular, including processing reasons and conditions for cancellation.
b. Electronic customs procedures
For packages or consignments classified under Group 1:
Responsibilities of the enterprise:
Declaration and Submission of Information: Provide complete information for the low-value import goods declaration to the Customs Electronic Data Processing System and receive feedback.
Presentation for Customs Inspection:
- Submit customs documents for shipments classified as yellow channel (Channel 2), or
- Submit both customs documents and packages/consignments for shipments classified as red channel (Channel 3).
Supplementary Declaration: Make supplementary declarations as required, following the provisions of Circular No. 39/2018/TT-BTC.
Cancellation of Customs Declarations:
-
Cancel declarations in cases such as incorrect or duplicate declarations, non-compliance with specialized management regulations, or goods prohibited from importation.
-
Cancel declarations if the recipient refuses to accept the goods.
-
Cancel invalid declarations before making new ones.
Compliance with Customs Decisions: Follow the instructions and decisions issued by customs authorities.
Responsibilities of the Customs Sub-Department:
-
Verification of Customs Documentation: Review customs documents and any amendments or supplements provided.
-
Physical Inspection of Goods: Perform inspections when necessary and handle the results accordingly.
-
Clearance of Goods: Process customs clearance in compliance with applicable regulations.
-
Cancellation of Declarations: Handle declaration cancellations in accordance with the specified cases.
For packages or consignments classified under Group 2:
Customs procedures
- Follow the regulations outlined in Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC.
- Verify customs value and determine the origin of goods in accordance with applicable laws.
Cancellation of customs declarations: Apply the same procedures as for Group 1.
(Based on Articles 5 and 6 of Circular No. 49/2015/TT-BTC)
5. Special cases and businesses’ responsibilities
a. Consolidated postal goods collected outside Vietnam and sorted for international forwarding
Postal goods collected from other countries are transported to Vietnam for sorting and classification before being sent to other destinations. These goods are temporarily stored in Vietnam and are not allowed to be sold or used domestically.
Enterprise Responsibilities
Management of consolidated Goods:
-
Responsible for managing goods during their storage in Vietnam.
-
Ensure that goods are not consumed in the domestic market.
Management and Monitoring Systems:
- Develop warehouse management software, integrated with customs authorities.
- Arrange warehouses, sorting areas, and transport facilities that meet monitoring requirements.
- Equip and connect surveillance cameras directly to customs authorities.
Electronic Submission of Goods Lists: Submit the consolidated postal goods list (Form HQ02-BKHBCN) electronically:
- At least 2 hours prior for long-haul flights over 6 hours.
- At least 1 hour prior for short-haul flights under 6 hours.
Forwarding of Goods:
- Expedite international forwarding immediately after sorting and classification.
- Avoid prolonged storage in monitoring zones.
Handling Backlogs:
- Provide written explanations and corrective measures to customs authorities.
- Comply with regulations for handling backlogs as per Circular No. 203/2014/TT-BTC.
Periodic Reporting:
Submit semi-annual summary reports (Form HQ04-TKHBCXNT) by the 15th day of the following month.
Liquidation of Forwarded Goods:
- Complete monthly liquidation reports (Form HQ05-BTKHBC) by the 5th day of the subsequent month.
b. Imported goods sent via Postal Services for Transshipment
Imported goods sent through postal services for transshipment are transported from abroad into Vietnam but are not consumed domestically. Instead, these goods are forwarded to another checkpoint for export to a third country or for further customs procedures. Vietnam serves as a logistics hub in this process.
Enterprise Responsibilities:
- Customs Procedures Agent: Act as a customs agent for centralized inspection, sorting, and supervision areas for postal and express goods.
- Independent Transport Procedures: Conduct customs clearance independently for transshipped postal goods under contracts with designated enterprises.
(Based on Articles 8, 9, 10, and 11 of Circular No. 49/2015/TT-BTC)
Read more:
Taxes on Imported Goods: Definition and Categories
Tax-Exempt Explained and How to become Tax-Exempt for businesses in Vietnam 2024
6. Legal bases
- Circular No. 49/2015/TT-BTC: Regulations on customs procedures for mail, parcels, and packages exported/imported through designated postal enterprises.
- Circular No. 56/2019/TT-BTC: Amendments to Circular No. 49/2015/TT-BTC.
- Circular No. 38/2015/TT-BTC: Customs procedures, customs inspection and supervision, export and import taxes, and tax management.
- Circular No. 39/2018/TT-BTC: Amendments to Circular No. 38/2015/TT-BTC.
CONCLUSION
A thorough understanding and proper implementation of customs procedures not only help enterprises avoid legal risks but also ensure the efficient and swift clearance of goods.
UNI hopes this article assists enterprises in optimizing their import-export operations for sustainable success.
The latest information about customs situation will be continuously updated in the customs newsletter of UNI CUSTOMS CONSULTING. We invite businesses to stay informed!