Official letter No. 4350/TCHQ-GSQL dated August 18th, 2023 of the General Department of Vietnam Customs regarding time limit for carrying out procedure for import on the spot

The General Department of Vietnam Customs notes that time limit for completion of procedure for import on the spot shall be applied according to the regulations at clause 4 Article 86 of Circular No. 38/2015/TT-BTC (amended at clause 58 Article 1 of Circular No. 39/2018/TT-BTC ).

Accordingly, time limit for the person importing goods on the spot to complete customs procedure is “15 working days” from the date on which customs clearance is granted to the exports

With regard to the “15-day” time limit (from the date on which customs clearance is granted to the products exported on the spot) regulated at point g clause 2 Article 10 and point e clause 2 Article 12 of Decree No. 134/2016/ND-CP , this is the time limit for the on the spot exporter to notify the customs authority of information about customs declaration of corresponding products imported on the spot as the basis for consideration of import duty exemption with regard to goods imported for processing, export production of products exported in the spot.