Note: Our suggestion is for your reference only, not legally obligated.
For your questions, we would like to have below answer:
* For customs procedures: is performed as Item 2 Article 16 of Circular 38/2015/TT-BTC of March 25, 2015 by Ministry of Finance, providing guidance on customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports, for more information.
“2. A customs dossier of imported goods consists of:
a) A declaration of imported goods that contains the information mentioned in to Appendix II enclosed herewith.
In case of paper-based customs declaration prescribed in Clause 2 Article 25 of Decree No.08/2015/NĐ-CP the declarant shall make and submit 02 original copies of the declaration of imported goods using form No. HQ/2015/NK in Appendix IV enclosed herewith;
b) Commercial invoices (if the buyer has to pay the seller): 01 photocopy.
If the goods owner buys goods from a seller in Vietnam and is instructed by the seller to receive goods overseas, the customs authority shall accept the invoice issued by the seller in Vietnam to the goods owner.
The declarant is not required to submit the commercial invoice in the following cases:
b.1) The declarant is a preferred enterprise;
b.2) Goods are imported to execute a processing contract with a foreign trader. In this case, the declarant shall declare the provisional price in box “Trị giá hải quan” ("customs value”) on the customs declaration;
b.3) Goods are imported without invoices and the buyer is not required to pay the seller. In this case, the declarant shall declare the customs value as instructed by the Ministry of Finance.
c) The bill of lading or equivalent transport documents if goods are transported by sea, air, railroad, or multi-modal transport as prescribed by law (unless goods are imported through a land checkpoint, goods traded between a free trade zone and the domestic market, imported goods carried in the luggage upon entry): 01 photocopy;
With regard to goods serving petroleum exploration and extraction transported on service ships (not commercial ships), the cargo manifest shall be submitted instead of the bill of lading;
d) Import license (if required); import license under tariff-rate quota: 01 original copy if partial shipments are not permitted, or 01 photocopy enclosed with the monitoring sheet if partial shipments are permitted;
dd) A notice of exemption from inspection or inspection result issued by a specialized agency as prescribed by law: 01 original copy.
If the single-window system is applied to the documents mentioned in Point d and Point dd of this Clause, the regulatory body shall send the import license, the notice of inspection result or exemption from inspection by a specialized agency in the digital form to the National Single-window Information Portal. The declarant is not required to submit such documents when following customs procedures.
e) Value declaration: the declarant shall make the value declaration using the set form and send it to the System in digital form or submit 02 original copies to the customs authority (in case of paper-based customs declaration). The cases in which the value declaration is required and the value declaration form are provided in the Circular of the Ministry of Finance on customs valuation of exported goods and imported goods;
g) Documents certifying origins of goods (Certificate of Origin or Self-certification of origin): 01 original copy or digital forms in the following cases:
g.1) Goods originate in a country or group of countries that enter agreements in application of preferential tariff with Vietnam under Vietnam’s law and international agreements to which Vietnam is a signatory, if the importer wishes to apply such preferential treatment;
g.2) Goods that threaten social safety, public health, or environmental safety and need controlling as announced by Vietnam or international organizations;
g.3) Goods are imported from the countries that are apply anti-dumping taxes, countervailing tax, anti-discrimination tax, safeguard tax, and taxes applied within tariff-rate quota;
g.4) Imported goods must comply with regulations on import management of Vietnam’s law or the International Agreements to which Vietnam is a signatory.
In case an agreement on application of preferential tariff with Vietnam or an international agreement to which Vietnam is a signatory require the submission of the C/O in the digital form or documents certifying goods origins of the manufacturer/exporter/importer, the customs authority shall accept such documents.”
For detail information, please study the mentioned documents for reference. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.