On-the-spot export is the choice of many Vietnamese enterprises besides the traditional form of export. This on-the-spot form not only helps businesses save costs and time, but also enjoys many tax incentives.
Example export process in place
Goods exported on the spot include: According to Article 86 – Circular No. 38/2015/TT-BTC on “Customs procedures for goods exported and imported on the spot”, goods exported on the spot include: 3 types:
Handmade product; leased or borrowed machinery and equipment; surplus raw materials and supplies; scraps and discarded products under processing contracts as prescribed in Clause 3, Article 32 of Decree No. 187/2013/ND-CP; Goods traded between domestic enterprises and export processing enterprises and enterprises in tax-free zones Customs; 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. For on-spot export and import, customs procedures are specified in: Decree No. 08/2015/ND-CP Circular No. 38/2015/TT-BTC – Article 86 & 16
Customs documents – Export of goods on the spot
Customs dossiers are detailed in Article 16 of Circular 38/2015/TT-BTC, basically including documents:
Customs declaration Sales contract Commercial invoice, or VAT invoice (for domestic enterprises exporting to export processing zones) Transport documents Quality inspection (if goods are subject to inspection) Other documents (if any) …
Customs procedures – Exporting goods on the spot
Step 1: Exporter declares customs
Based on the contract signed with a foreign trader that appoints to deliver goods in Vietnam, the exporting enterprise must fully declare the corresponding criteria for the exporting enterprise on the declaration.
Viewing: What is on-site import and export
Step 2: Importing enterprises carry out import procedures on the spot
After the exporting enterprises have fully completed the declarations and go to the Customs Sub-department where the enterprises carry out the procedures to register for on-site import procedures suitable for the type of import and export after receiving all the necessary documents. row.
Step 3: The Customs Sub-department carries out import procedures
Continue to complete the following stages, including: submitting the declaration, calculating tax, sealing the goods sample (if any), certifying the completion of the procedures, handing over the business and keeping the records, and notifying the local Tax Department where Tax tracking of businesses know.
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Step 4: Exporting enterprises
At this time, the exporting enterprise must receive the completed application and transfer it to the Sub-department of Customs where the export procedures are carried out to register for on-site export procedures.
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Step 5: The Customs Sub-department does export procedures
The Customs Sub-department will receive the customs declaration and other documents in the export file on the spot. After that, continue to proceed with the steps of registration of declarations according to regulations, suitable for each type of export, import, tax (if any).