The documents and customs procedures for goods exported and imported at the 3rd party location.

1. What is "on-site 3rd party export-import"?

On-site export-import refers to a type of trade where goods are bought and sold for export or import, but the goods never leave Vietnam's territory. In practice, the goods are sold by a Vietnamese enterprise to a foreign trader according to a sales contract, but the foreign trader designates a delivery location within Vietnam for another entity to receive the goods.

2. What types of goods are involved in on-site export-import?

According to Clause 1, Article 86 of Circular 38/2015/TT-BTC, on-site export-import goods include:

• Processed products; machinery, equipment leased or borrowed; excess raw materials, supplies; scrap, waste from processing contracts.

• Goods traded between domestic enterprises and export processing enterprises or enterprises in non-tariff zones.

• Goods traded between Vietnamese enterprises and foreign organizations or individuals without presence in Vietnam, where the foreign trader designates another business in Vietnam to deliver or receive goods.

  
  

3. What customs documents are required?

As per Clause 3, Article 86 of Circular 38/2015/TT-BTC, amended by Clause 58, Article 1 of Circular 39/2018/TT-BTC, the customs documents for on-site export-import goods include:

• Export customs declaration.

• Commercial invoice or equivalent documents in cases where the buyer is required to pay the seller.

• Export license.

• Notification of exemption from inspection or notification of specialized inspection results or other documents as prescribed by law on specialized management and inspection (hereinafter referred to as Specialized Inspection Certificate).

• Documents proving that the organization or individual is eligible to export goods according to investment law.

• Agency contract.

Customs procedures for on-site export-import:

Customs procedures are specified in Clause 5, Article 86 of Circular 38/2015/TT-BTC, as follows:

Exporter’s responsibilities:

• Declare the export goods information and combine with the transportation declaration.

• Complete the export customs procedure as prescribed.

• Deliver the goods to the importer once the export customs clearance is completed.

Importer’s responsibilities:

• Declare the import goods information within the prescribed time limit.

• Complete the import customs procedure as prescribed.

• The goods can only be used in production or consumption after customs clearance for import is completed.

Customs office handling export procedure:

• Conduct customs procedures for export goods as prescribed in Chapter II of Circular 38/2015/TT-BTC.

• Monitor the export declarations that have been completed but not yet followed by the on-site import procedure and notify the Customs Department at the import destination to manage and follow up with the importer.

Customs office handling import procedure:

• Monitor export declarations that have been cleared through customs to complete the import procedure.

• Receive and check goods based on the results from the risk management system. If physical inspection is required, and the goods have been inspected at the export customs office, the import customs office does not need to perform another inspection.

• Every month, compile and list the import declarations for goods cleared through customs according to the instructions of the foreign trader.

Customers who wish to consult or complete procedures for on-site export-import of goods, please contact us.