Procedures for exporting goods from bonded warehouses via express delivery

HCM Express Customs official checked goods via scanning machine. Photo: T.H

HCM City Customs Department recently instructed In Do Tran Shipping and Forwarding Joint Stock Company on customs procedures for goods exported from bonded warehouses to abroad that carry out procedures with the HCM Express Customs Branch.

According to HCM City Customs Department, customs procedures for goods released from bonded warehouses for export abroad are carried out in accordance with Clause 3, Article 91 of Circular 38/2015/TT-BTC (amended and supplemented in Clause 59, Article 1 of the Circular 39/2018/TT-BTC). The customs declarant makes an independent transport declaration.

Customs procedures for goods transported from the point of gathering, centralised inspection and supervision for goods delivered to export border gate by express delivery should comply with Article 17 of Circular 191/2015/TT-BTC dated November 24, 2015 (amended and supplemented in Circular 56/2019/TT-BTC dated August 23, 2019): “Regulations on customs procedures for exported, imported and transited goods sent via international express service.”

According to Clause 59, Article 1 of Circular 39/2018 amending and supplementing Clause 3, Article 91 of Circular 38/2015/TT-BTC regulating goods receiving and delivering out of bonded warehouses, goods exported from bonded warehouse to abroad (including a case that goods are sent from bonded warehouses via express delivery or postal services to overseas) can only be exported through border gates in accordance with the Prime Minister's regulations and guidelines of the Ministry of Industry and Trade.

Locations for carrying out customs procedures must comply with Clause 2, Article 1 of Decree 59/2018/ND-CP amending and supplementing Article 4 of Decree 08/2015/ND-CP dated January 21, 2015 of the Government, the location for carrying out customs procedures should be carried out in accordance with the provisions of Article 22 of the Law on Customs.

Letters, exported or imported parcels sent by postal service; imported and exported goods sent via express delivery service, including goods on the list of import goods subject to customs procedures at the import border gate promulgated by the Prime Minister under Clause 2 of this article, are allowed to implement customs procedures at customs branch managing cargo gathering location, centralised inspection and supervision for postal parcels, gathering place, centralized inspection and supervision for express delivery goods.