Introduction letter (original)
The customs declarant may be required to provide any or all following documents:
Commercial invoice (original)
Packing list (original)
Sales contract (original)
Bill of lading (import) (original)
Animal health certificate for import (original)
Certificate of origin from exporting country (original)
Waiting time in queue:
- Max. 30mn
Attention at counter:
- Max. 2h.
Law No. 54/2014/QH13 on Customs
articles 23, 32
Decree No. 08/2015/ND-CP of the Government on detailed regulations and measures to implement the Customs Law on customs procedures, customs inspection, supervision and control
Circular No. 39/2018 /TT-BTC dated 20/4/2018 of the Ministry of Finance amending and supplementing a number of articles in Circular No. 38/2015 / TT-BTC
This step is carried out according to the result of channeling customs declaration announced in the previous step with the results of channel 2 and 3 or yellow and red channel.
When inspecting customs dossiers, customs offices shall check the accuracy, completeness and suitability of customs declaration contents with documents of customs dossiers and examine the compliance with goods management policies, tax policy for export goods and other provisions of relevant laws.
In case the results of inspection of dossiers for yellow lane are consistent with the content of the customs declaration for goods subject to customs clearance, and the tax obligations have been fulfilled, the customs clearance decision will be announced on the e-customs declaration system and a cleared customs declaration will be then released.