Decision No. 153/2002/QD-BTC Issuing regulations on customs procedures for export and import goods at place and sample declaration forms for export-import goods at place

 

Pursuant to …; 
Issuing regulations on customs procedures for goods exported and imported in place and model declaration forms for goods exported and imported in place

THE MINISTER OF FINANCE

Pursuant to the Customs Law dated September 26, 2001;
Implementing the guidance of the Prime Minister in document number 660/CP-KTTH dated June 14, 2002, of the Government regarding taxes on goods exported and imported in place;
Considering the proposal of the General Director of the General Department of Customs,

Pursuant to …;

Article 1. Issued together with this Decision:

a. Regulations on customs procedures for goods exported and imported in place.

b. Model declaration form for goods exported and imported in place, code HQ/2002-TC.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision takes effect fifteen days from the date of signature. The provision at point 4, Section II of Circular No. 06/2000/TT-TCHQ dated October 31, 2000, of the General Department of Customs guiding customs procedures for goods exported and imported by foreign-invested enterprises is hereby abolished.

Article 3. The Director of the General Department of Customs, heads of units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Decision. /

 

 

REGULATIONS

ON CUSTOMS PROCEDURES FOR GOODS EXPORTED AND IMPORTED IN PLACE
(Issued together with Decision No. 153/2002/QĐ-BTC dated December 17, 2002, of the Minister of Finance)

I. GENERAL PROVISIONS:

1. Goods exported and imported in place: Are goods produced in Vietnam by enterprises (including foreign-invested enterprises) sold to foreign traders but delivered to another enterprise in Vietnam according to the designation of the foreign trader.

- Exporting enterprise in place: Is the enterprise selling goods to foreign traders.

- Importing enterprise in place (hereinafter referred to as importing enterprise): Is the enterprise receiving goods from the exporting enterprise according to the designation of the foreign trader.

2. Objectives and conditions for processing export and import procedures in place:

a. For goods of Vietnamese enterprises: Are goods sold to foreign traders but according to the designation of the foreign trader, goods are delivered to another enterprise in Vietnam to be used as raw materials for producing exported goods (including raw materials for processing for foreign traders).

b. For goods of foreign-invested enterprises: Conditions for processing export and import procedures in place shall be implemented in accordance with the provisions in Section VI of Circular No. 22/2000/TT-BTM dated December 15, 2000, of the Ministry of Trade guiding Decree No. 24/2000/NĐ-CP dated July 31, 2000, of the Government.

c. Exporting enterprises and importing enterprises must sign foreign trade purchase contracts with foreign traders. In addition to the stipulated terms, the contract must include a clause specifying delivery and receipt of goods in Vietnam and clearly stating the name and address of the exporting enterprise in place (for purchase contracts) and the importing enterprise in place (for sale contracts).

- If the importing enterprise receives products to be used as raw materials for processing for foreign traders, only a written designation for receiving goods from the party placing the order (if such a provision is not included in the processing contract) is required.

- Regarding payment methods: The export in place contract must include a clause specifying payment in freely convertible foreign currency through a bank.

- For exporting enterprises in place: The goods must be produced by the enterprise itself.

- For importing enterprises: There should be no overdue processing contracts that have not been settled.

3. Based on sales contracts, purchase contracts, or processing contracts, exporting/importing enterprises in place organize the delivery and receipt of goods in accordance with the provisions in Section III below.

The directors of exporting and importing enterprises in place are legally responsible for delivering and receiving goods in accordance with the contract and declaring them on the customs declaration form.

Through the implementation of business measures, if there is evidence to determine that the delivery and receipt of goods between enterprises does not match the declaration, the Head of the Customs Branch will decide to inspect the actual goods during delivery and receipt (the Branch with information will make the decision to inspect).

4. Declaration form for goods exported and imported in place (Code HQ/2002-TC issued together with this Decision).

- For exporting enterprises, the customs declaration must be fully completed, confirmed, signed, and stamped by all four parties: exporting enterprise, importing enterprise, customs office handling export procedures, and customs office handling import procedures.

- For importing enterprises, the customs declaration must be fully completed, confirmed, signed, and stamped by three parties (excluding the customs office handling export procedures).

- If both the exporting enterprise in place and the importing enterprise in place handle procedures at the same Customs Branch, this Branch will confirm both the export customs office and the import customs office sections.

5. Validity of the export and import declaration in place: The export and import declaration in place is valid within thirty days from the date the exporting enterprise signs confirmation on the four customs declaration forms.

6. Quarterly, exporting/importing enterprises in place must report to the local Tax Authority and the Customs Authority where they handle export and import procedures in place about the situation and data of goods exported and imported in place.

II. REGULATIONS ON CUSTOMS FILES:

1. Customs file for imports in place:

- Documents to submit:

+ Declaration form for goods exported and imported in place: Four original copies.

+ Foreign trade purchase contract or processing contract with designation for receiving goods in Vietnam: One copy.

+ Commercial invoice (received from foreign traders): One original copy.

+ Permit for import (for goods imported under permit) or approval plan for import (for foreign-invested enterprises): One copy.

+ Value-added tax invoice issued by the exporting enterprise (customer copy): One copy.

- Documents to present:

+ Business registration certificate: One copy (original or copy).

+ Certificate of business code registration for import and export: One copy (original or copy).

+ Value-added tax invoice: One original copy.

+ Permit for import (for goods imported under permit) or approval plan for import (for foreign-invested enterprises): One original copy to issue tracking slip (for the first import) or original copy with tracking slip attached (if already issued) for deduction.

2. Documents for exportation at place:

- Documents to submit:

+ Export declaration - importation at place declaration: 02 original copies.

+ Foreign trade sales contract: 01 copy.

+ Commercial invoice: (issued to foreign traders) 01 original copy.

+ Value-added tax invoice (retained by the enterprise): 01 copy.

+ Export permit document (for goods exported under license): 01 copy.

- Documents to present:

+ Certificate of business code registration for import and export: One copy (original or copy).

+ Value-added tax invoice: 01 original copy.

+ Export permit document (for goods exported under license): 01 original copy for issuance of tracking certificate, deduction (for the first import), or original copy with tracking certificate attached (if already issued) for deduction.

If the above documents are copies, they must be certified, signed, and stamped by the enterprise.

III. CUSTOMS PROCEDURES:

Step 1:Exporting enterprise:

- Based on the contract signed with foreign traders specifying delivery in Vietnam, fully declare all criteria for exporting enterprises on all 04 customs declarations. The director of the enterprise or a person authorized by the director signs and stamps the declarations.

- Deliver the goods along with 04 customs declarations to the importing enterprise.

For enterprises located in export processing zones: Before delivering and receiving goods, the enterprise submits a registration letter for exportation and importation at place with the Customs Office of the Export Processing Zone (02 copies). The letter clearly states quantity, type, and value of goods. The Customs Office of the Export Processing Zone checks and confirms on the retained copy for monitoring purposes; the owner retains 01 copy with the file to present when passing through the zone gate.

Step 2: Importing enterprise:

- After receiving all goods and 04 customs declarations declared, confirmed, signed, and stamped by the exporting enterprise, fully declare all criteria for importing enterprises on all 04 customs declarations.

- Go to the Customs Sub-Department where the enterprise handles import procedures to register for importation at place according to regulations, suitable for each type of transaction. Attach samples of imported goods at place (for imported goods used as raw materials for processing and production for export).

Step 3: The Customs Sub-Department processes the importing enterprise's procedures:

- Accepts 04 exportation - importation at place declarations and customs documents as stipulated in point 1, Section II of this regulation; Proceeds with registration steps according to regulations suitable for each type of transaction, and checks taxes (if applicable) according to current regulations for imported goods, with the taxable price being the actual payment amount stated on the value-added tax invoice. Seal the sample (if any) and hand it over to the enterprise for self-preservation and presentation during export procedures.

- Confirms completion of customs procedures, signs and stamps all 04 declarations.

- Retains 01 declaration and documents submitted by the enterprise, returns 03 declarations and documents presented by the enterprise.

- The importing enterprise retains 01 declaration; transfers 02 remaining declarations to the exporting enterprise.

- Issues a notification document to the local Tax Department responsible for monitoring the importing enterprise at place (model attached to this regulation).

Step 4: Exporting enterprise:

Upon receipt of 02 exportation - importation at place declarations fully reported, confirmed, and signed by the importing enterprise and the customs office handling import procedures, go to the Customs Sub-Department handling export procedures for the enterprise to register for exportation at place procedures.

Step 5: The Customs Sub-Department processes exportation at place procedures:

- Accepts 02 customs declarations (fully reported, confirmed, signed, and stamped by the exporting enterprise, importing enterprise, and the customs office handling importation at place) and other documents as stipulated in point 2, Section II of this regulation.

- Proceeds with registration steps according to regulations suitable for each type of transaction, and checks taxes (if applicable). Confirms completion of customs procedures, signs and stamps the customs declaration.

- Retains 01 declaration and documents submitted by the enterprise, returns 01 declaration and documents presented by the enterprise.