Procedures for importing clothes, shoes, handbags from Korea to Vietnam

Question: DTD & Associates LLP let me ask: Currently, my company wants to import 100% new items of clothes, shoes and handbags from South Korea to Vietnam but I do not know how to follow the current law. Therefore, I am looking forward to DTD's advice to help me. Thank you!

Answer: Hello, thank you for trusting and sending your request for legal advice to DTD & Associates LLP. The content of your question has been researched and advised by our team of lawyers as follows:

*Legal grounds:

1. Decree No. 69/2018/ND-CP on Guidelines for the law on Foreign Trade Management dated May 15, 2018 (“Decree No.69/2018/ND-CP”)

2. Circular No. 38/2015/TT-BTC on customs procedures, customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports dated March 25, 2015 (“Circular No. 38/2015/TT-BTC”)

3. Circular No. 39/2018/TT-BTC dated April 20, 2018 amendments to Circular No.38/2015/TT-BTC dated March 25, 2015 (“Circular No. 39/2018/TT-BTC”)

4. Decree No. 134/2016/ND-CP on Guidelines for the law on export and import duties dated September 01, 2016 (“Decree No. 134/2016/ND-CP”)

5. Law No. 54/2014/QH13 on Customs dated June 23, 2014 (“Customs Law 2014”)

6. Decree No. 08/2015/ND-CP providing specific provisions and guidance on enforcement of the customs law on customs procedures, examination, supervision and customs control (“Decree No. 08/2015/ND-CP”)

7. Other legal provisions.

According to the information you provided, all of 100% new clothing items, shoes, and handbags ready-made from Korea that your company is planning to import are not subject to a prohibition against imports or conditional imports (as defined in Appendix I and III of Decree 69/2018 / ND-CP). Therefore, your company can import these items under the following procedures:

Step 1: Sign a commercial contract

You and your partner agree on and sign a contract of sale of goods as prescribed by law.

Step 2: Prepare customs dossier

According to Clause 2 Article 16, Circular 38/2015 / TT-BTC amended by Clause 5, Article 1, Circular 39/2018 / TT-BTC, the composition of customs documents includes:

- Customs declaration: Form No. 01 in Appendix II enclosed with Circular 39/2018 / TT-BTC

- Commercial invoice or equivalent document in case the buyer has to pay the seller: 01 photocopy

- Bill of lading or other transport documents are equivalent to the case of goods transported by sea, air, rail, multimodal transport as prescribed by law: 01 photocopy

- The export license or a document permitting the export issued by a competent authority if required by foreign trade law; The quota-based import license or a notification of tariff quota: 01 original copy

- Inspection certificate: 01 original copy.

- The certificate of eligibility to import prescribed by investment law: 01 photocopy while following procedures for import of the first consignment;

- Value declaration: the declarant shall make the value declaration using the set form and send the electronic declaration to the e-customs system or submit 02 original copies to the customs authority (in case of submission of physical customs declaration). Cases in which a value declaration is required and the value declaration form are provided in Circular No. 39/2018/TT-BTC;

- Documents certifying goods origins specified in Circulars of the Minister of Finance on determination of origins of exports and imports;

- Entrustment contract: if an import license, inspection certificate or certificate of eligibility to import is required for import entrustment as prescribed by law on investment, law on specialized management and inspection, law on foreign trade management and the trustee uses the license or certificate of the trustor: 01 photocopy

In addition, for goods imported under international treaties, taxpayers shall additionally pay:

- International treaty: (Vietnam-Korea bilateral free trade agreement): 01 photocopy (present the original for comparison, when submitting the first tax exemption dossier; (Clause 4, Article 29 of the Decree No. 134/2016 / ND-CP))

Step 3: Submit customs dossier

-Form:

Customs declaration by electronic or paper (pursuant to Clause 3, Article 25 of Customs Law 2014: “3. The time limit for submission of relevant documents in customs documents: a/ Regarding to e-customs declaration, when customs authorities conduct examination of customs documents and physical inspection of goods, customs declarants shall submit paper documents in customs documents, except documents which are already available in the national single- window communication system; b/ Regarding to paper customs declarations, customs declarants shall submit relevant documents when registering their customs declarations.”

and Article 18 of Circular 38/2015 / TT-BTC)

-Duration:

Pursuant to Point b, Clause 1, Article 25 of Customs Law 2014 and Point b, Clause 8, Article 18 of Circular 38/2015 / TT-BTC:

-With regard to imports, the customs declaration must be submitted before goods arrive at the checkpoint or within 30 days from the day on which goods arrive at the checkpoint.

-If the means of transport follow electronic customs procedures, the date of arrival of goods at the checkpoint is the date of arrival of the means of transport at the checkpoint as informed by the shipping company on the e-customs system.

-In case the means of transport follow manual customs procedures for entry, the date of arrival of goods at the checkpoint is the day on which the customs authority appends the seal on the declaration of imports at the port of discharge which is enclosed with documents about the means of transport (by sea, by air, or by rail) or the date written on the declaration of means of transport crossing the checkpoint or the logbook of means of transport (by river or by road)

- Agencies receiving and processing customs dossiers

Head offices of Customs Departments or Customs Sub-Departments. (pursuant to Clause 1, Clause 2, Article 22 of Customs Law 2014: “1. Places of customs formalities are places where customs authorities receive, register and verify customs documents and conduct physical inspection of goods and vehicle; 2. Places where customs documents are received, registered and examined are head offices of Customs Departments or Customs Sub-Departments.” (guided by Article 4 of Decree 08/2015 / ND-CP)