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2015

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93

1.
( IV 38/2015/TT-BTC )  94
2. ,
( 187/2013/ND-CP)  100
3. , ,


( 11039/QD-BCT)  102
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( 187/2013/ND-CP)  106
5.  113
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 115
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9. -  124

eec.eaeunion.org 2015
94

1.

(
IV 38/2015/T-BTC )

Instructions tocomplete declaration of imported goods

Section Instructions

Upper Insert name of theSub-department of Customs where thecustoms declaration


left isregistered and theSub-department of Customs at theimport checkpoint
corner

Middle * Declaration number, registration time: ordinal number of thedeclaration sorted


part byimport purpose at each Sub-department ofCustoms in thefollowing order:
Number/NK/Purpose/registering unit and quantity of appendices
* Quantity of appendices (if theshipment consists of more than one article)

Upper Where thecustoms official who receives thedeclaration of imported goods


right appends his signatures and seal
corner

. COMPLETED BY DECLARANT
Box 1 Exporter: Insert full name, address, phone number, fax number, andcode (if any)
of theoverseas seller who sells goods totheVietnamese trader (according
tothesale contract)

Box 2 Importer: Insert full name, address, phone number, fax number, andTIN oftheim-
porter; passport/ID number (if theimporter is anindividual)

Box 3 Name of thetrustee/authorized person: Insert full name, address, phone number,
fax number, and TIN of thetrader who entrusts theimporter, or full name, address,
phone number, fax number, and TIN or theauthorized declarant; passport/ID
number (if theauthorized declarant is an individual)

Box 4 Customs broker: Insert full name, address, phone number, fax number, and TIN
ofthecustoms broker; number and date ofthecustoms brokerage contract. Insert
name of bonded warehouse ifgoods are sent toa bonded warehouse

Box 5 Insert purpose of imported goods

Box 6 Insert number, date of thecommercial invoice (if any)

Box 7 Insert number, date of issue, date of expiration of thelicense (if any)


95

Box 8 Insert date of conclusion, date of expiration (if any) of thecontract or its appendi-
ces (if any)

Box 9 Bill of lading: Insert number, date of thebill of leading or an equivalent transport
document issued by thecarrier (if any)

Box 10 Port of loading: Insert name of theport, location where goods areloaded onto
themeans of transport by which they are transported toVietnam (according
tothecommercial invoice or bill of lading)

Box 11 Port of discharge: Insert name of theport/checkpoint where goods are unloaded
from themeans of transport (according tothebill oflading or transport document).
If thecheckpoint/port of discharge is different from thelocation where goods are
delivered tothedeclarant, theport/checkpoint of delivery will be written
Example: In case imported goods are discharged at Hai Phong port and delivered
totheconsignee at Gia Thuy ICD, thedeclarant will write Hai Phong/Gia Thuy

Box 12 Means of transport: Insert name of theship, flight number, train number, code
and arrival date of thevehicle that carries goods imported into Vietnam by sea, by
air, by rail, or by road respectively

Box 13 Exporting country: Insert name of thecountry/territory from which goods are
transported toVietnam (the last place where goods areexported toVietnam). Use
code names of countries ISO 3166 (donot write names of countries/territories
through which goods are transited)

Box 14 Specify thedelivery terms agreed by thebuyer and theseller in thecommercial


contract

Box 15 Specify method of payment (if any) agreed in thecommercial contract e.g. L/C,
DA, DP, TRR, or barter, etc.

Box 16 Insert code of payment currency agreed in thecommercial contract. Currency


codes are specified by ISO 4217 e.g. USD stands for US dollars

Box 17 Insert exchange rates between payment currency and VND tocalculate tax (in
accordance with regulations applicable at thetime ofregistration of customs
declaration) in VND (if any)

Box 18 Goods description: Specify goods name, specifications according tocommercial


contract or documents relevant totheshipment
* If theshipment consists of more than one article:
-- On thecustoms declaration: See appendix
-- On theappendix: Specify name, specification, and quality of each article
If a code is applied toa shipment which consists of multiple parts orarticles (e.g.
integrated equipment), thedeclarant shall write thename of theshipment on
thedeclaration and make a manifest (not declaring on theappendix)

eec.eaeunion.org 2015
96

Box 19 Codes of goods: Insert codes of goods according tothelist of exported or


imported goods promulgated by theMinister of Finance
* If theshipment consists of two articles or more:
-- On thecustoms declaration: left blank
-- On theappendix: write codes of every article

Box 20 Origins: Insert name of thecountry/territory in which goods aremanufactured


(according totheCertificate of Origin or relevant documents). Codes of countries
are prescribed in ISO 3166
* Write similarly tobox 19 if there is more than one article

Box 21 Incentive: Insert name of theC/O form issued totheshipment under a Free Trade
Agreement towhich Vietnam is a signatory

Box 22 Goods quantity: Insert quantity or weight of each article in theshipment that suits
theunit in box 23
* Write similarly tobox 19 if there is more than one article

Box 23 Unit: Insert unit of measurement of each article (e.g. m, kg, etc.) according
tothelist of exported or imported goods promulgated bythe Minister of Finance
or depending on thetransaction
* Write similarly tobox 19 if there is more than one article

Box 24 Unit price in transaction currency: Insert price for a unit of goods (according
tobox 23) in thecurrency written in box 16 according tothe commercial contract,
invoice, L/C, or relevant documents
If thecommercial contract allows payment deferral and theselling price/buying
price on thecontract is inclusive of interest, theunit price equals (=) selling price/
buying price minus (-) interest
* Write similarly tobox 20 if there is more than one article

Box 25 Write value in transaction currency of each article, which equals (=) quantity (box
22) multiplied by (x) unit price in transaction currency (box 24)
* If theshipment consists of more than one article:
On thecustoms declaration: Write total value in transaction currency of articles
declared on theappendix
On theappendix: Write value in transaction currency of each article

Box 26 Import tax:


a. Dutiable value: Insert dutiable value of each article in VND
b. Tax rate (%): Insert therates with corresponding codes in box 19 according
totheTariff schedule applicable at thetime ofregistration of thedeclaration
c. Insert amount of import tax payable on each article

* If theshipment consists of more than one article:


-- Insert total amount of import tax payable in box tax
-- Insert dutiable value, tax rate, and tax payable on each article on theappendix


97

Box 27 Special excise tax:


a. Insert value subject tospecial excise tax, which is thesum ofvalue subject
toimport tax and import tax on each article
b. Tax rate (%): Insert therate of special excise tax with corresponding codes
according tobox 19 and special excise tax schedule
c. Insert amount of special excise tax payable on each article
* Write similarly tobox 26 if theshipment consists of more than one article

Box 28 Environmental protection tax:


a. Insert quantity of goods subject toenvironmental protection tax according
totheenvironmental protection tax schedule
b. Insert therate of environmental protection tax on imported tax according
toenvironmental protection tax schedule
c. Tax amount: insert amount of environmental protection tax payable on each
article
* Write similarly tobox 26 if theshipment consists of more than one article

Box 29 Value-added tax VAT:


a. Insert value subject toVAT, which equals (=) value subject toimport tax plus
(+) import tax (if any) plus (+) special excise tax (if any) plus (+) environmental
protection tax (if any). Value subject toimport tax is determined according
toregulations ondutiable prices
b. Tax rate (%): Insert therate of VAT with corresponding codes according tobox
19 and VAT schedule
c. Insert amount of VAT payable on each article
* Write similarly tobox 26 if theshipment consists of more than one article

Box 30 Total amount of tax (box 26 + 27 + 28 + 29): insert total amount ofimport tax
special excise tax, environmental protection tax, andVAT, in numbers and in
words

Box 31 Insert goods quantity, container number if imported goods are transported incon-
tainers, including:
-- Number of each container
-- Quantity of packages in each container
-- Insert weight of goods in each container and total weight of theshipment
* If there are 4 containers or more, specific information will be written on theAp-
pendix of thecustoms declaration instead of thecustoms declaration

Box 32 Enumerate enclosures of thedeclaration of imported goods

Box 33 Insert date of declaration, signature, full name, position, and append a seal on
thedeclaration

eec.eaeunion.org 2015
98

B. COMPLETED BY CUSTOMS AUTHORITY


Box 34 The head of theSub-department of Customs where thecustoms declaration
isregistered writes theresult of classification

Box 35 Notes: Customs officials at various stages make notes that cannot bewritten
inother sections such as record number, penalty decision number, etc.

Box 36 Certification by customs official who supervise imported goods

Box 37 Summary of decision torelease goods, put goods into storage, ortransport goods
from a checkpoint toanother customs place outside thecheckpoint area

Box 38 Certification of customs clearance on thesystem or declaration printed by


thetrader


99

C. GOODS IN THERIGHT COLUMN ARE NOT REQUIRED TOBE


ENUMERATE IN THEBOXES IN THELEFT COLUMN

Box 01. Personal belongings


6, 8, 13, 02. Checked luggage
14, 15 03. Means of transport of goods temporarily imported for re-export
04. Goods temporarily imported for re-export, temporarily exported for re-im-
port serving certain tasks for a certain period of time
05. Goods temporarily imported for re-export, temporarily exported for re-im-
port for repair
06. Goods gifted by a foreign entity toa Vietnamese entity
07. Goods of diplomatic missions, international organizations inVietnam,
andemployees thereof
08. Free-of-charge sample goods

Box 01. Luggage beyond duty-free allowance prescribed in Article 61 ofDecree No.
9, 10, 11 08/2015/N-CP
02. Goods temporarily imported for re-export, temporarily exported for re-im-
port serving certain tasks for a certain period of time prescribed in Article 55
of Decree No. 08/2015/N-CP carried upon an individuals entry or exit
03. Other goods carried upon an individuals entry or exit

Box Goods sent tobonded warehouse


15, 16,
17, 21,
26, 27,
28, 29,
30

eec.eaeunion.org 2015
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2.

,
( 187/2013/ND-CP)

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eec.eaeunion.org 2015
102

3.

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( 11039/QD-BCT )

HS

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25.04.2012

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eec.eaeunion.org 2015
104

HS

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eec.eaeunion.org 2015
106

4.

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108

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eec.eaeunion.org 2015
110

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113

5.

Appendix 4
(Promulgated in attachment with Circular No. 13/2011/TT-BNNPTNT of March 16, 2011)
SOCIALIST REPUBLIC OF VIETNAM
Independence Freedom Happiness

REGISTRATION
FOR QUARANTINE AND FOOD SAFETY INSPECTION
TO IMPORTED FOODSTUFFS OF PLANT ORIGIN (*)

Ref. No.:
ATTN: (**)
Name of organization/individual:
Identity card: Place of issue Date of issue
Telephone: Fax/E-mail:
Requests for quarantine and food safety inspection to the following consignment (***):
1. Name of products: Scientific name:
Production establishment:
Approval number (if any)
Address:
2. Quantity and type of packaging:
3. Net weight: Gross weight:
4. Contract number, number of vouchers (L/C, TTr.):
5. Exporter:
Address:
6. Exporting country:
7. Place of loading:
8. Importer:
Address:
9. Entry border inspection post:
10. Means of transport:
11. Aim of use:
12. Phytosanitary Certificate issued by the importing country (if any):
13. Place of quarantine and food safety inspection:
14. Date of quarantine and food safety inspection:
15. Expected quantity of Certificates of quarantine and food safety inspection to be granted

eec.eaeunion.org 2015
114

We undertake to maintain the status quo of the described-above consignment which will
be transported to the registered place of inspection and only placed on the market / used
with presence of Certificate of quarantine and food safety inspection (****).

For organization/individual
(Signature, stamp and full name)

FOR QUARANTINE AND FOOD SAFETY INSPECTION BODY USE ONLY

Approve to transport the above consign- Registration:


ment to: Accepted Rejected
For quarantine and food safety Supported by supplementary documents
inspection at on date/month/year Reasons of rejection:
Supplementary documents required:

Final result:
Inspection frequency to be applied:
Regular inspection
Intensified inspection

Record No. date month year


Representative of quarantine and food safety inspection body
(Signature, stamp, full name)

FOR CUSTOMS USE ONLY


(In case the consignment is rejected for import)
The reason why the above consignment is not approved for import into Vietnam:

, date month year
Border customs post
(Signature, stamp, full name)


(*) Registration should be completed on the both sides of A4-sized paper;
(**) Name of quarantine and food safety inspection body;
(***) Registration should be fully completed in correct order as required;
(****) Only note the undertaking in case of registration for quarantine and food safety in-
spection to imported foodstuffs


115

6.

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eec.eaeunion.org 2015
116

7.

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117

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- ,
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1 38/2015/
TT-BTC ,
, ,

,
,
, http://www.dncustoms.gov.vn/
web_english/english/
, btc/38_2015_TT_
(duty-free), , , BTC_25_03_2015.htm
Circular 38/2015/TT-BTC
(eng., unofficial translation)


,

,

2 187/2013/
ND-CP ,
/
,
,

- http://www.itpc.gov.vn/
, investors/how_to_invest/law/
- Decree_No.187_2013/mldocu-
, / ment_view/?set_language=en
-, Decree 187/2013/ND-CP
, / (eng., unofficial translation)




eec.eaeunion.org 2015
118

3 28/2013/
TT-BCT
,



http://gain.fas.usda.gov/
Recent GAIN Publications/
MOIT Food Safety Law
Implementing Circular Re-
leased_Hanoi_Viet-
nam_1-15-2014.pdf
Circular 28/2013/TT-BCT
(eng., unofficial translation)

4 , /
11039/QD-BCT


,

http://gain.fas.usda.gov/
Recent GAIN Publications/
MOIT releases list of import
and exports subject to MOIT
regulation_Hanoi_Viet-
nam_2-2-2015.pdf
Decision 11039/QD-BCT
(eng., unofficial translation)


119

5
38/2012/ND-CP
,

,

- http://agriexchange.apeda.
gov.in/IR_Standards/Import_
Regulation/FoodSafetyLawa-
ndGuidingDecreeReleasedHa-
noiVietnam6122013.pdf
Decree 38/2012/ND-CP
(eng., unofficial translation)



6
25/2010/TT-BNNPTNT



1
http://www.spsvietnam.gov.
vn/EnglishSPS/Lists/Docu-
ments,notification/Attach-
ments/23/Circular%2025%20
-%20English.doc
Circular 25/2010/TT-BN-
NPTNT (eng., unofficial
translation)

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7
12/2015/TT-BNNPTNT




http://gain.fas.usda.gov/
Recent GAIN Publications/
Vietnam issued New Guidance
on Food Safety Inspection of
, Imported Go_Hanoi_Viet-
nam_4-10-2015.pdf
12, Circular 12/2015/TT-BN-
2 NPTNT (eng., unofficial
13/2014/TLT-BYT-BNNPTNT-BCT translation)

8
19/2012/TT-BYT

,
, ,

, http://gain.fas.usda.gov/
Recent GAIN Publications/
MinHealth Publishes Declara-
tion of Conformity Process for
Food_Hanoi_Viet-
nam_2-27-2014.pdf
Circular 19/2012/TT-BYT
, (eng., unofficial translation)



(

)


121

9
89/2006/ND-CP ,
,
,

,
http://otexa.ita.doc.gov/
Vietnam_labeling_Decree_89.
htm
Decree 89/2006/ND-CP
(eng., unofficial translation)

10
21/2011/ND-CP
,



http://faolex.fao.org/docs/pdf/
vie106932.pdf
Decree 21/2011/ND-CP
(eng., unofficial translation)

eec.eaeunion.org 2015
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11 2515/QD- ,
BNN-BVTV

http://gain.fas.usda.gov/
Recent GAIN Publications/
MARD Publishes List of HS
Codes Subject to Plant
Quarantine Regs_Hanoi_Viet-
nam_7-23-2015.pdf
Decision 2515/QD-BNN-
BVTV (eng., unofficial transla-
tion)

12 ,
30/2014/TT-BNNPTNT

http://gain.fas.usda.gov/
Recent GAIN Publications/
MARD Reissues Quarantine
and Pest Risk Analysis
Regs_Hanoi_Viet-
nam_11-4-2014.pdf
Circular 30/2014/TT-BNNPTNT
(eng., unofficial translation)


123

13 ,
06/2010/TT-BNNPTNT ,

,


http://haiquanbinhduong.gov.
vn/EN/vanban/TT43BNNPTNT.
doc
Circular 06/2010/TT-BN-
NPTNT (eng., unofficial
translation)

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9.

1
: 2 Ngoc Ha St, Hanoi
.: (+84-4) 38468161/ 38468160
: (+84-4) 38454319/ 38241795/ 38438233
E-mail: bbtweb.vp@mard.gov.vn
: http://www.mard.gov.vn

2

: 149 Ho Dac Di, Dong Da District, Hanoi
.: (+84-4) 38519451
: (+84-4) 3 5330043
E-mail: ppdvn@fpt.vn
: http://www.ppd.gov.vn

3

: No.15, 78 Alley, Giai Phong street, Phuong Mai, Dong Da, Hanoi
.: (+84-4) 38696788
: (+84-4) 38691311
E-mail: ty@mard.gov.vn
: http://www.cucthuy.gov.vn

4
: 54 Hai Ba Trung Str, Hoan Kiem District, Ha Noi, Viet Nam
.: (+84-4) 22202222
: (+84-4) 22202525
: http://www.moit.gov.vn/en/Pages/default.aspx

5
: No. 6B Hoang Dieu, Ba Dinh, Hanoi
.: (+84-80) 43485, (+84-4) 38455298 ( )
: (+84-4) 38234453 ( )
: http://www.mpi.gov.vn/en/Pages/default.aspx

6
: 6B Hoang Dieu street, Ba Dinh district, Ha Noi, Vietnam
: http://fia.mpi.gov.vn/Home/en

7 -,
(NAFIQAD)
: 10 Nguyen Cong Hoan, Ba Dinh, Ha Noi
.: (04) 38310983
: (+844) 38317221
E-mail: nafiqad@mard.gov.vn
: http://www.nafiqad.gov.vn/?set_language=en&cl=en


125

8
: Block E3, Duong Dinh Nghe street, Yen Hoa, Cau Giay, Hanoi, Vietnam
.: (+844) 39440833 (ext.: 8623)
: http://customs.gov.vn/Home.aspx?language=en-US

9 (QUACERT)
: No. 8 Hoang Quoc Viet, Cau Giay Distric, Hanoi, Vietnam
.: (+844) 37561025
: (+844) 37563188
E-mail: quacert@quacert.gov.vn
: http://www.quacert.gov.vn/en/home.h6.html

10 (Vietnam Food Administration)


: 135 Nui Truc Street Hanoi, Vietnam
.: (+844) 38464489/ 38463702
: (+844) 38463739
E-mail: vfa@vfa.gov.vn
: http://www.vfa.gov.vn

11 (NOIP)
: 384-386 Nguyen Trai Street, Thanh Xuan District, Ha Noi City
.: (+844) 3858 3069
E-mail: vietnamipo@noip.gov.vn
: http://noipvietnam.com

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