Guidance On Customs Procedures For Goods Exported and Imported Via International Express Delivery Service 

International express delivery has become the optimal solution for businesses requiring fast, safe, and efficient transportation of goods. However, to ensure a smooth customs clearance process, it is crucial to thoroughly understand the customs procedures for imported goods. This article will guide in detail the steps to carry out customs procedures so that businesses can firmly grasp the process and avoid risks arising during international transactions.

1.Where do we make the customs procedures for fast delivery services?  

a. Hanoi Express Customs Sub-Department 

In Hanoi, the information of the express customs sub-department is as follows: 

• Address: Phu Minh Commune, Soc Son District, Hanoi 

• Phone number: 024.35812888 

• Fax: 024.35812666 

The warehouses managed by the sub-department have the following codes and names, respectively: 

• 01DDC04: EMS Warehouse 

• 01DDC05: Consolidated Warehouse 

• 01DDC06: UPS Warehouse 

• 01DDC07: Fedex Warehouse 

• 01DDC08: Inter-provincial warehouse 

• 01DDC09: TNT warehouse for imported goods 

01DDC10: TNT warehouse for export goods

b. Ho Chi Minh City Express Customs Sub-Department 

In Ho Chi Minh City, the Express Customs Sub-Department has the following information: 

• Address: No. 6 Thang Long, Ward 4, Tan Binh District, Ho Chi Minh City 

• Phone number: 028.39487610 

• Fax: 028.39487611 

The warehouses managed by the sub-department have the following codes and names, respectively: 

• 02DSC02: TNT Warehouse 

• 02DSC05: DHL Warehouse 

• 02DSC06: UPS Warehouse 

• 02DSC07: Fedex Warehouse 

 

2. Customs procedures for goods using international shipping service

Step 1: Declare and submit the customs declaration form 

Customs declarants shall make customs declarations electronically. In the case specified in Clause 12, Article 1 of Decree No. 59/2018/ND-CP, declarants may choose between electronic declarations or paper-based customs declarations. 

Step 2: Channeling goods 

Once the customs declaration is submitted, the customs system channels goods into different processing streams: green, yellow and red (depending on the level of inspection required). 

• Green lane: Goods can be cleared immediately after paying taxes (if any), without requiring additional inspection procedures. 

• Yellow lane: Requires the presentation of a set of paper documents including documents such as customs declarations, commercial invoices, bills of lading and other documents. This procedure applies to checking the quality of goods and considering relevant information. 

• Red lane: Requires a physical inspection of the goods after the paper records have been checked. This procedure is complex and can take a lot of time and resources. 

Step 3: Tax payment and financial obligations 

• Courier enterprises are allowed to authorize the payment of financial amounts related to taxes, fines, late payments, imposed taxes, customs fees, and fees for goods in transit on behalf of the shipper in accordance with the law.  

If these amounts are expected to arise, the enterprise must pay them into the deposit account of the customs office at the State Treasury where the declaration is registered. 

• Courier enterprises or customs brokers using a general guarantee letter must be approved by a credit institution. 

(Based on Circular No. 191/2015/TT-BTC customs procedures for imports and exports in transit sent via the latest international express service) 

Step 4: Completion of Procedures and Customs Clearance 

Upon completing all the preceding steps, the customs authority will review and approve the documentation, allowing the goods to be cleared. The buyer or recipient of the goods will then have the right to distribute, sell, or utilize the goods, depending on the specific type of export or import transaction. 

Read more: Customs Procedures: A Guide for Business to import goods in Vietnam through Postal service

3. Customs Regulations of Vietnam for goods using international express delivery service 

a. Regulations on goods classification 

Exported goods are categorized as follows:

Group 1: Documents and papers with no commercial value;

Group 2: Goods that meet all the following conditions:

• Having a customs value of less than VND 5,000,000;
• Exempt from export tax or subject to an export tax at the rate of 0%;
• Not subject to licensing requirements or specialized inspections.

Group 3: Goods that do not fall under Group 1 or Group 2; goods in Group 1 or Group 2 for which the consignor or an authorized party requests to handle customs procedures personally; goods flagged with internal alerts by businesses; or goods suspected of incorrect customs valuation. 

Imported goods are categorized as follows:

Group 1: Documents and papers with no commercial value;

Group 2: Goods that meet the customs value exemption threshold for import tax and are not subject to licensing requirements or specialized inspections;

Group 3: Goods that do not fall under Group 1 or Group 2; goods in Group 1 or Group 2 for which the consignee or an authorized party requests to handle customs procedures personally; goods flagged with internal alerts by businesses; or goods suspected of incorrect customs valuation.

b. Customs inspection and supervision for mail, diplomatic pouches, and consular pouches. 

Exported and imported letters sent via international express services must comply with legal regulations, be subject to customs supervision, and be packed in specialized containers sealed by customs authorities.

Diplomatic bags, export and import consular bags sent via international express services: 

• Exemption from customs procedures (including exemption from customs declaration and customs inspection); 

• When there are grounds to affirm that diplomatic bags and consular bags violate the regime of incentives and immunities as prescribed by law, the Director of the General Department of Customs will decide on the handling according to regulations. 

(Articles 6 and 7 of Circular No. 191/2015/TT-BTC)

4. Customs Documents for goods exported and imported through express delivery

For Group 1 goods:

• The declaration of documents and non-commercial value papers, including information as specified in Section A, Part I, Appendix II, List 2 issued with this Circular.
• Declaration of documents and non-commercial value papers in the form of Form No. HQ 01-TKTLCT Appendix I (for cases declared on paper customs declarations).

For Group 2 goods:

• The declaration of low-value imported/exported goods, containing information as specified in Section A, Part II, Appendix II, List 2 issued with this Circular.
• The customs declaration in the form of Form No. HQ/2015/XK or Form No. HQ/2015/NK Appendix IV (for cases declared on paper customs declarations): 02 orginals.
• Bill of lading or equivalent transport documents: 01 photocopy (for imported goods).
• Commercial invoice (if any): 01 photocopy.

For Group 3 goods: Comply with the provisions of Clause 5, Article 1 of Circular No. 39/2018/TT-BTC. 

(Article 8 of Circular No. 191/2015/TT-BTC amended by Clause 6, Article 2 of Circular No. 56/2019/TT-BTC) 

Read more: List Of Import And Export Goods Subject To Inspection Before Custom Clearance

5. Notes on Special Cases for Exporting and Importing Goods via Fast Delivery

a. For goods misrouted internationally

Responsibilities of express delivery enterprises:

• Submit a written request to transfer the misrouted goods to the country indicated on the bill of lading, along with a list of the misrouted goods.
• Register an independent transport declaration for the misrouted international goods as prescribed.

Responsibilities of the Customs Sub-Department: 

• Receive and check the application dossier of the express delivery enterprise; 

• Carry out supervision procedures as prescribed in Article 17 of this Circular. 

(Clause 1, Article 12 of Circular No. 191/2015/TT-BTC)

b. For exported goods that cannot be delivered to the recipient and must be re-imported to return to the sender 

Responsibilities of express delivery enterprises:

Customs procedures: Comply with the provisions of Circular No. 38/2015/TT-BTC as amended by Circular No. 39/2018/TT-BTC. When declaring the customs declaration, clearly state the original export declaration number in the corresponding information box.

Submit dossiers to customs authorities: 

• Customs dossiers as prescribed (except for import licenses and written notices of specialized inspection).
• A document of the foreign express enterprise notifying that the goods are returned due to no recipient: 01 photocopy; 
• Initial export customs declaration: 01 photocopy (for cases declared on paper customs declarations).

Carry out procedures for tax refund, tax cancellation, and handling of overpaid tax (if any) according to regulations. 

Responsibilities of the Sub-Department of Customs: 

• Receipt and examination of dossiers: Compare the information on the initial export declaration with the import declaration. If discrepancies exist, request supplementary documentation; if the required documents cannot be provided, process the goods as regular imports. 

• Customs procedures: Comply with the provisions of Circular No. 38/2015/TT-BTC as amended by Circular No. 39/2018/TT-BTC. 

• Carry out procedures for tax refund, tax cancellation, and handling of overpaid tax (if any) according to regulations. 

(Clause 2, Article 12 of Circular No. 191/2015/TT-BTC)

c. For exported and imported goods that cannot be delivered to the recipient and must be returned to the country of origin. 

For goods not yet registered or registered but not cleared by customs:

Responsibilities of express delivery enterprises:

• Submit a written request to the Sub-Department of Customs at the storage location, specifying the reasons for return, re-export request, bill of lading details (if any), re-export date, exit border gate and means of re-export.
• File an independent transport declaration if the goods are stored outside the jurisdiction of the Sub-Department of Customs at the exit border gate.

Responsibilities of the Sub-Department of Customs:

• Receiving and examining documents of enterprises.
• If the storage location is within the jurisdiction of the Exit Border Gate Sub-Department of Customs:

1. No suspicion: Supervise the re-export process.
2. Suspicious cases: Conduct physical inspection of the entire shipment. If the inspection results are appropriate, they will be approved for re-export; otherwise, they will be handled according to regulations.

• If the storage location is outside the jurisdiction of the Exit Border Gate Sub-Department of Customs:

1. No suspicion: Carry out procedures for transporting goods to the export border gate.
2. Suspicious cases: Conduct physical inspection of the entire shipment. If the inspection results are appropriate, the procedures for transporting goods to the export border gate shall be carried out; otherwise, they shall be handled according to regulations.

• Cancel the customs declaration if the declaration was registered but not cleared as prescribed. 

For Goods Cleared by Customs:

Responsibilities of express delivery enterprises:

Submit the following documentation: 

• Dossiers for Group 3 goods (except for export licenses, written notices of specialized inspection results).
• The initial import customs declaration: 01 photocopy (for cases with paper declarations).

Carry out re-export procedures as export goods, clearly stating the information of the initial import customs declaration.

Carry out procedures for tax refund, tax cancellation, and handling of overpaid tax (if any) according to regulations.

Responsibilities of the Sub-Department of Customs:

Receive and check customs dossiers.

Comparing information on import and export declarations:  

• If consistent: Carry out export customs procedures, physically inspect goods that have passed through the supervised area, handle tax refund or tax cancellation. 

• If inconsistent: Request additional dossiers; if they cannot be supplemented, they shall be handled as standard exports. 

(Clause 3, Article 12 of Circular 191/2015/TT-BTC)

d. Cancellation of customs declarations 

Cases where customs declarations are canceled:

As specified in Clause 11, Article 1 of Circular No. 39/2018/TT-BTC;

Declarations registered but not cleared for goods to be returned to the origin country;

Multiple declarations for the same consignment (duplicate information);

Goods declared and processed for destruction in Vietnam have been completed as prescribed;

For Group 1 and Group 2 goods, in addition to the above cases, electronic customs declarations may be canceled when:  

• Incorrect group of goods declared after a violation is handled. 

• Incorrect information that cannot be amended/supplemented, unless already cleared or released, and the goods have passed the customs supervision area. 

Cancellation Procedures:

Applying the provisions of Circular No. 39/2018/TT-BTC depending on the specific case:  

• General cases: Cancellation according to the provisions of Clause 11, Article 1. 

• Uncleared declarations: Follow the same procedures as in cases of electronic system failure, with paper declarations replacing electronic ones. 

• Duplicate or incorrect declarations: Cancel at the request of the declarant. 

• Destroyed goods: Destroyed after handling violations, forced re-export or destruction. 

• Incorrect Group 1 and Group 2 Declarations: The enterprise must cancel the old declaration before making a new one. 

(Article 13 of Circular No. 191/2015/TT-BTC)

6. Legal Basis  

• Circular No. 191/2015/TT-BTC provides regulations on customs procedures for export, import, and transit goods sent via international express delivery services. 

• Circular No. 56/2019/TT-BTC amending and supplementing a number of articles of Circular No. 49/2015/TT-BTC and Circular No. 191/2015/TT-BTC. 

• Circular No. 38/2015/TT-BTC regulating customs procedures; customs inspection and supervision; export duty, import tax and tax administration for exports and imports. 

• Circular No. 39/2018/TT-BTC amending and supplementing a number of articles in Circular No. 38/2015/TT-BTC regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exports and imports. 

• Decree No. 59/2018/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 08/2015/ND-CP detailing and measures to implement the customs law on customs procedures, customs inspection, supervision and control. 

CONCLUSION  

Understanding customs procedures for imported goods using international express delivery services will help businesses save time, reduce costs, and avoid legal risks. Businesses in Vietnam should proactively research legal regulations, prepare complete documentation, and collaborate closely with carriers to ensure a smooth customs clearance process.  

UNI Customs Consulting Company is ready to accompany you in providing advice and supporting the implementation of customs procedures quickly and effectively. 

The latest information about customs situation will be continuously updated in the customs newsletter of UNI CUSTOMS CONSULTING. We invite businesses to stay informed! For expert advice on customs issues, please contact this hotline +(84) 908-535-898 or send an email to the address: uni@eximuni.com.