According to the provisions of Clause 1, Article 11, when carrying out customs procedures for export goods, the customs declarers shall submit and produce to the customs offices customs dossiers, including the following documents:
a) The customs declaration: to submit 02 originals;
b / Goods sale and purchase contracts (contracts are established in writing or in forms of equivalent value, including telegraph, telex, fax and data message). Having export tax or export goods subject to liquidity requirements, goods subject to time limits related to export contracts: 01 original or 01 copy.
Contracts for purchase and sale of goods must be in Vietnamese or in English. In other languages, the customs declarers must submit the Vietnamese translations and bear responsibility before law for the contents of the translations.
C / Depending on the following specific cases, the customs declarers shall additionally and / or produce the following documents:
c.1 / A detailed list of goods, for cases where goods are of different types or packed differently: 01 original;
c.2) Export permits for goods subject to export permits as prescribed by law: One copy must be submitted once for export, or copies must be produced upon repeated export, projecting, setting up follow-up subscriptions;
c.3 / Other vouchers as prescribed in legal documents of the concerned ministries and branches;
c.4) In cases where the goods are exempt from export tax, in addition to the above-mentioned papers, there must also be:
c.4.1) The bid winning notice or the contractor appointment letter enclosed with the goods supply contract, which contains the bid winning price or the goods supply price, exclusive of export tax (for cases where organizations, the winning bidder for export); Contracts on entrusted export of goods, which stipulate the prices provided under entrustment contracts, exclusive of export tax (for cases of entrusted export): To submit 01 copy, To export goods at the Customs Sub-Departments where the export procedures are carried out for comparison;
c.4.2) Other documents proving that the exported goods are subject to tax exemption;
c.4.3) List of lists and documents of dossiers of application for tax exemption.
When declaring the export of firewood, the company shall have to declare all the following contents so that the customs office can inspect the classification and inspection of export goods:
– What kind of wood is coal made of?
– Planted forests or natural forests?
– Type of coal.
Pursuant to Point 3.3, Article 14 of the Ministry of Finance’s Circular No. 49/2010 / TT-BTC of April 12, 2010, guiding the classification of the application of tax rates applicable to import and export goods:
“Where the customs declarers disagree with the conclusion of the customs office that carried out the customs procedures for the goods name or code, the customs office shall select the designated technical organization for restoration. State management agencies (hereafter referred to as technical organizations) or expertising agencies (for cases where technical organizations refuse). If the customs declarer and the customs office fail to agree on the selection of the technical organization or the expertise agency, the customs office shall select the technical organization or the expertise agency. “
Therefore, if the company disagrees with the conclusion of the customs office where the customs procedures are carried out on the goods’ name and / or code, the customs office shall select the designated technical organization State management agencies for re-inspection according to regulations.
Pursuant to Clause 1, Article 23 of the above-said Circular: “Within 15 working days after receiving samples of goods and dossiers of request for analysis and classification eligible under the provisions of this Circular, the Central Analysis and classification must notify in writing the results of analyzing and classifying the received goods samples (made according to the form provided in Appendix 9 to this Circular – not printed herein) to the units requesting the analysis and classification.
In cases where samples of goods are complicated or dossiers of requirements for classification and analysis require more than two samples of goods, additional time for analysis and classification is required, within 10 working days after receiving goods samples. The analysis and classification center must notify in writing the customs office where the analysis and classification request is made and the expected time. answer the results of analysis and classification. “