Deadline for Customs Declaration for Export Goods Sent via Express Delivery Service

What is the deadline for submitting a customs declaration for export goods sent via express delivery service?

According to the regulations of Article 25, Clause 1a of the Law on Customs 2014 regarding the deadline for submitting customs documents:

"Article 25. Deadline for Submitting Customs Documents

1. The deadline for submitting a customs declaration is as follows: a) For export goods, submission is required after the goods have been consolidated at the location notified by the customs declarant and no later than 04 hours before the transport vehicle departs; for export goods sent via express delivery service, the deadline is no later than 02 hours before the transport vehicle departs; b) For import goods, submission is required before the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate; c) The deadline for submitting customs declarations for vehicles shall be in accordance with Clause 2, Article 69 of this Law. ....." 

Thus, according to the regulations, for goods exported via express delivery service, the deadline for submitting a customs declaration is no later than 02 hours before the transport vehicle departs.

How long does it take for customs authorities to complete document inspections?

Based on the regulations of Section 5 of Official Letter 19046/BTC-TCHQ in 2014, guiding the time limit for customs procedures as follows:

"5. Time Limit for Customs Procedures 5.1. Deadline for completing document inspections: not more than 02 working hours from the time the customs authorities receive the complete customs documents. 5.2. Deadline for completing physical inspections of goods: not more than 08 working hours from the time the customs declarant presents the goods in full to the customs authorities. In cases where goods are subject to specialized inspections on quality, health, culture, animal quarantine, plant quarantine, food safety as prescribed by relevant laws, the deadline for completing physical inspections of goods shall be calculated from the time the specialized inspection results are received as prescribed. For large quantities of goods, various types, or complex inspections, the Head of the customs office where the customs procedures are carried out shall decide to extend the time for physical inspection of goods, with a maximum extension period of not more than 02 days."

Therefore, the deadline for customs authorities to complete document inspections is not more than 02 working hours from the time they receive the complete customs documents.

For physical inspections of goods, it is not more than 08 working hours from the time the customs declarant presents the goods in full to the customs authorities.

What documents are included in the customs dossier?

Based on the regulations of Article 24 of the Law on Customs 2014 concerning customs dossiers as follows:

"Article 24. Customs Dossier

1. The customs dossier includes a) Customs declaration or alternative customs declaration documents; b) Related documents. Depending on each specific case, the customs declarant must submit or present:

• Purchase and sale contracts for goods,

• Commercial invoices,

• Transport documents,

• Certificates of origin of goods,

• Export or import licenses,

• Notification documents of inspection results or exemption from specialized inspections,

• Related documents related to goods as prescribed by relevant laws.

1. Documents in the customs dossier are paper documents or electronic documents. Electronic documents must ensure integrity and format as prescribed by laws on electronic transactions. ....."

Thus, according to the regulations, the customs dossier includes the following documents:

• Customs declaration or alternative customs declaration documents;

• Related documents

Depending on each specific case, the customs declarant must submit or present:

• Purchase and sale contracts for goods,

• Commercial invoices,

• Transport documents,

• Certificates of origin of goods,

• Export or import licenses,

• Notification documents of inspection results or exemption from specialized inspections,

• Related documents related to goods as prescribed by relevant laws.
  

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