All information about the latest import and export procedures in place to know


U&I Logistics - Do you want to do international business and need to learn about the procedure of on-site import and export? Please read the article below to get information about procedures for importing and exporting goods at airports, seaports and industrial parks. You will learn about documents, goods inspection, import and export fees and taxes, and important considerations for successful business.

All information about the latest import and export procedures in place to know

1. What is on-site import and export?

On-site export and import is the process of importing, exporting and handling goods at the border or other location of a country. It includes the declaration and inspection of goods, processing of customs documents and payment of fees and taxes.

To make it easy to understand, we can take the following example: Trader A in Singapore buys goods from company B in Vietnam, and then sells them to company C in Vietnam. Although goods are not transported across borders, contracts signed between companies A, B and C are still considered import and export contracts. It is important that the goods must be delivered in the territory of Vietnam.

2. 5 benefits that businesses should know from on-site import and export

5 benefits that businesses should know from on-site import and export

The on-site import and export brings businesses many benefits such as:

  • Save time and a part of costs in freight
  • Increase export turnover
  • Reduce risks, ensure goods are safe
  • Easy to handle when there is a mistake
  • Improve competitiveness

So, is there any tax on import and export in the place?

On-site import and export is an import or export operation, so the same tax is applied as the purchase of goods from abroad. If you are a domestic importer, you can ask the seller to provide C/O form D to enjoy tax incentives. However, this only applies to companies in the free trade zone or export processing enterprises. Some domestic enterprises are still facing difficulties in carrying out customs procedures to enjoy tax incentives.

Goods are imported and exported on the spot

Pursuant to Clause 1, Article 86 of Circular 38/2015/TT-BTC, on-spot exports and imports include:

  • Handmade product; leased or borrowed machinery and equipment; surplus raw materials and supplies; scraps and waste products under processing contracts;
  • Goods traded between domestic enterprises and export processing enterprises and enterprises in non-tariff zones;
  • Goods traded between Vietnamese enterprises and foreign organizations and individuals that do not have a presence in Vietnam and are assigned by foreign traders to deliver and receive goods with other enterprises in Vietnam.

3. What are the customs documents required for on-site import and export?

Pursuant to Clause 3, Article 86 of Circular 38/2015/TT-BTC providing for on-spot export and import customs documents shall comply with the provisions of Article 16 of this Circular (amended by Clause 58, Article 1 of Circular No. Investment 39/2018/TT-BTC) includes:

  • Declaration of exported goods;
  • Commercial invoice or document of equivalent value in case the buyer has to pay the seller;
  • Export license;
  • Certificate of inspection exemption or notification of specialized examination results or other documents as prescribed by law on specialized inspection and management (hereinafter referred to as Certificate of specialized examination);
  • Documents proving that the organization or individual is eligible to export goods in accordance with the law on investment;
  • Trust contract.

Source: Law Library

4. The latest on-site import and export customs procedures need to be understood

Step 1: Exporting enterprises declare customs

After signing a contract with a foreign partner to deliver goods in Vietnam, the exporting enterprise will fully declare all information related to the goods on the customs declaration.

Step 2: Importing enterprises to carry out on-site procedures

After receiving the goods, the importing enterprise will go to the Customs Sub-Department to register on-the-spot import procedures suitable to their import-export type.

Step 3: The Customs Sub-department carries out import procedures

The Customs Sub-department will receive declarations, calculate taxes and incurred costs (if any), pack and seal samples (if necessary) and keep records. After that, the Customs Sub-Department will notify the local Tax Department to monitor the tax of the business.

Step 4: Exporting enterprises

After completing import procedures, exporting enterprises will register export procedures on the spot at the Customs Sub-Department where export procedures are done.

Step 5: The Customs Sub-department conducts export procedures

The Customs Sub-department will receive the customs declaration and documents related to the export dossier. After that, the Customs Sub-Department will register the declaration, calculate the appropriate tax for each type of export and import, and keep the records.

Above is information about on-site import and export procedures that U&I Logistics would like to share with you. Hopefully this article will be useful for you in the process of doing import and export on the spot.

5. Outsourced customs clearance service - Flexible solution for import and export businesses

With more than 20 years of experience in import and export activities, U&I Logistics is proud to be a pioneer in the field of customs procedures in Vietnam.

Customs clearance services at U&I Logistics include:

  • Customs brokerage services
  • Service of applying for C/O
  • Delivery service
  • Import and export tax consulting

With the trust valued clients, more than 100,000 customs declarations are declared by U&I Logistics every year. U&I Logistics is committed to making more efforts to bring success to all partners in import and export activities.

U&I Logistics

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