Answer:According to Clause 1, Article 51 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, customs procedures for independent transportation are carried out at the Customs Branch where goods are transported and Applicable to the following goods:- Transited goods passing through Vietnamese mainland territory.- Export goods transported from export and import ports of goods established in the inland; bonded; retail collection place; Air cargo warehouse extends to export gate.- Imported goods transported from the border gate to the destination port indicated on the bill of lading or the non-prolonged warehouse or the place of retail collection or to another border gate.Customs documentation includes the following documents:1. Declaration of independent transport according to the information criteria specified in Section 6, Appendix II of Circular 38/2015 / TT-BTC.2. Single transportation, except for goods transported by road border without single transportation: 01 copy.3. Transit permit in case of transit goods must be licensed: 01 original.In case of applying the national single window, specialized state management agencies send transit permits in electronic form through the integrated information system, customs declarants do not have to submit the original license when doing customs procedures.In cases where goods transported from bonded warehouses, places of export or import goods to be collected in inland to export border gates for export to foreign countries, It is not required to submit bill of lading and transit permit