Declaration of customs clearance for air express goods

2. Customs Declaration for International Express Delivery

For international shipments, understanding and complying with customs regulations is mandatory, including being prepared for the associated costs. Understanding and correctly implementing these steps not only saves time but also facilitates the delivery process to take place smoothly and effectively.

II. Legal Basis When Doing Express Delivery Customs Declaration Procedures

When conducting customs declaration procedures for express delivery goods, both the sender and recipient need to pay attention to the legal basis being applied in Vietnam. Below are some relevant legal documents:

• Decision No. 78/2010/QD-TTG specifically stipulates the threshold for the value of tax-exempt goods when imported via express delivery services. Accordingly, goods with a value of no more than 1 million Vietnamese Dong will be exempt from import tax and value added tax (VAT). Meanwhile, items whose value exceeds this threshold will be subject to tax according to current regulations.
• Circular No. 38/2015/TT-BTC provides specific guidance on tax exemption norms applicable to express delivery goods, providing a detailed framework for tax exemption and reduction, thereby helping businesses and individuals Understand your benefits when using this service.
• Circular 191/2015/TT-BTC sets out specific regulations on customs procedures for exported, imported and transited goods when using international express delivery services. This document ensures that the process is conducted in a transparent and efficient manner, minimizing time and costs for senders and recipients.
• Businesses and individuals when sending or receiving goods via express delivery services should carefully refer to the above regulations to comply with the law and take advantage of possible tax incentives.

III. Instructions for Customs Declaration Procedures for International Express Delivery by Steps

Completing customs procedures for express delivery packages requires understanding and strict compliance with regulations, especially for those new to this process. The following steps will show you how to do this:

The following steps will show you how to do this:

Step 1: Electronic express customs declaration

In the past, customs declarations were often done manually on forms that needed to be filled out by hand. Today, most customs agencies have switched to using electronic declaration systems, allowing declarations to be submitted online, saving time and increasing efficiency. When declaring, all information about the product needs to be provided in detail, from price to origin and other necessary information.

Step 2: Arrange goods according to flow

Once the customs declaration is submitted, goods will be classified into three different inspection streams based on the level of inspection required.

Green channel is for shipments that are allowed to clear customs immediately, usually after payment of applicable taxes, if any. Shipments in this stream do not need to undergo any additional inspection.

The Yellow Stream requires complete sets of documents, including but not limited to customs declarations, commercial invoices, and shipping documents. Goods in the yellow channel will undergo a quality inspection process and verify detailed information.

Red lines are cases that require careful reality checking. In addition to document checks, goods will be thoroughly inspected, resulting in a longer process and requiring more resources.

Step 3: Pay taxes and complete financial obligations

In this step, customs declarants need to pay all taxes and fulfill financial obligations according to current regulations. This may include paying taxes immediately or taking advantage of other options such as tax deferrals or using a bank guarantee.

Step 4: Finish express delivery customs declaration procedures

Finally, when all the above steps have been seriously implemented, the customs authority will conduct a final inspection and confirm the documents. If no problems arise, the goods will be cleared through customs. At this time, the recipient can forward, trade or use the goods according to the declared export or import purpose.