What are customs records? Customs documents for export and import goods, including what documents?

Reply:

According to Clause 8, Article 4 of the 2014 Customs Law, customs dossiers include customs declarations, documents to be submitted or produced to customs offices according to the Customs Law.

According to Article 24 of the Law on Customs 2014, customs documents include:

1. Customs declaration or document replacing customs declaration.

2. Relevant documents.

Depending on each case, customs declarants must submit or produce goods sale and purchase contracts, commercial invoices, transport documents, certificates of goods origin, export or import permits and documents. notify the results of inspection or exemption from specialized inspection, documents related to goods in accordance with relevant laws.

Documents of customs dossiers are paper vouchers or electronic vouchers. Electronic vouchers must ensure integrity and format in accordance with the law on electronic transactions.

Customs dossiers are submitted and presented to the customs offices at the offices of the customs offices.

In case of applying the national single window mechanism, specialized state management agencies shall send export and import permits, written notices of specialized inspection and exemption results in electronic form through the system. integrated information.