According to Clause 2, Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, customs documents for exported goods include the following documents:
1. Imported goods declaration (enterprises submit via the system, not have to submit the paper copy).
In case of carrying out the paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant declares and submits 02 originals.
2. Commercial invoice in case the buyer has to pay to the seller: 01 copy.
In cases where goods owners buy goods from sellers in Vietnam but are appointed by sellers to receive goods from foreign countries, customs agencies shall accept invoices issued by Vietnamese sellers to goods owners.Customs declarants are not required to submit commercial invoices in the following cases:
a) Customs declarants are priority enterprises.
b) Imported goods for performance of processing contracts for foreign traders; customs declarants declare the price temporarily calculated in the “Customs value” box on customs declarations.
c) Imported goods without invoices and buyers are not required to pay to sellers, customs declarants declare customs value under the guidance of the Ministry of Finance on customs value determination.
3) Transport documents or other transport documents have the same value in the case of goods transported by sea, air, rail, multimodal transport in accordance with the law (except for goodsimported through road border gates, goods traded between non-tariff zones and inland, imported goods brought by entry people through luggage: 01 copy.
For imported goods for oil and gas exploration and exploitation activities transported on service ships (not commercial vessels), submit cargo manifest instead of transport documents.
4. Import permits for goods required to have import; Import permits according to tariff quota: 01 original if imported once or 01 copy attached with a back-subtraction tracking slip if imported many times.
5. Inspection exemption notice or inspection result notice of specialized inspection agency as prescribed by law: 01 original.
For documents specified at Points d and đ of this Clause, if the national one-stop mechanism is applied, the specialized state management agency shall send import permits and written notices of inspection, specialized inspection exemption results in electronic form through the National one-stop Portal, customs declarants are not required to submit when carrying out customs procedures.
6. Value declaration: The customs declarant declares the value declaration in the form, sends it to the system in the form of electronic data or submits it to the customs agencies 02 originals (for cases declared on the paper customs declaration). Cases subject to declaration of value declarations and value declaration forms shall comply with the Circular of Ministry of Finance prescribing the determination of customs values for exported and imported goods.
7. Documents certifying the origin of goods (Certificate of origin or self-certified document of origin): 01 original or document in the form of electronic data in the following cases:
a) Goods originating from countries or groups of countries that agree on the application of special preferential tax rates for Vietnam under the provisions of Vietnamese law and according to international treaties which Vietnam has signed or joined, if the importer wants to enjoy such preferential regimes.
b) Goods according to announcement of Vietnam or international organizations that are at the time of danger to social safety, community health or environmental sanitation should be controlled.
c) Goods imported from countries that Vietnam notified that they are at the time of application of anti-dumping tax, anti-subsidy tax, anti-discrimination tax, safeguard tax, applicable tax rate according to tariff rates;
d) Imported goods must comply with import management regimes according to the provisions of Vietnamese law or international treaties to which Vietnam is a member.
In case of agreement on the application of special preferential tax rates for Vietnam or according to the international treaties which Vietnam has signed or joined, which have provisions on the submission of certificates of origin of imports as electronic vouchers or self-certified document of origin of producers/exporters/importers; the customs agencies accept these documents.