{"id":7299,"date":"2026-01-20T21:52:24","date_gmt":"2026-01-21T04:52:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7299"},"modified":"2026-01-20T21:52:24","modified_gmt":"2026-01-21T04:52:24","slug":"luu-y-quan-trong-thu-tuc-hai-quan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/","title":{"rendered":"Decree 08\/2015\/ND-CP and important notes on customs procedures."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Issued on January 21, 2015, and officially effective from March 15, 2015, Decree 08\/2015\/ND-CP is considered a cornerstone document guiding the implementation of the Customs Law, comprehensively regulating customs procedures as well as customs inspection, supervision, and control.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For the import and export business community, a clear understanding of the legal limitations, processing deadlines, and compliance obligations under this decree is crucial to ensuring the smooth operation of the logistics chain while minimizing the risk of violations and associated costs.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\" >Mandatory limits on goods stored in bonded warehouses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thoi_han_xu_ly_ho_so_va_quy_dinh_ve_tam_nhap_%E2%80%93_tai_xuat\" >Processing time for applications and regulations on temporary import and re-export.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\" >Principles of goods classification and customs valuation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\" >Preferred business regime and obligation to maintain compliance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\" >National single window mechanism and customs clearance locations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\" >Procedures for specific types of goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\"><\/span><b>Mandatory limits on goods stored in bonded warehouses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A bonded warehouse is a storage location for goods that have completed customs procedures but have not yet fulfilled their tax obligations or are awaiting re-export. However, the range of goods permitted to be stored in bonded warehouses is strictly controlled.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 85, businesses are not allowed to place the following into bonded warehouses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Counterfeit goods bearing fake trademarks and falsely claiming Vietnamese origin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods that pose a potential safety risk to humans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods that cause serious environmental pollution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods that are on the list of prohibited or temporarily suspended imports and exports.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Exceptions will only be considered with the special written approval of the Prime Minister.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regarding storage time, Article 84 requires that goods be removed from storage within the time limit stipulated by the Customs Law. If the owner fails to dispose of the goods within the deadline, the customs authority has the right to organize the liquidation of the goods according to legal procedures. Therefore, inventory management and monitoring deadlines are vital responsibilities for businesses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_xu_ly_ho_so_va_quy_dinh_ve_tam_nhap_%E2%80%93_tai_xuat\"><\/span><b>Processing time for applications and regulations on temporary import and re-export.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Another important aspect is the timeline related to pre-determining customs information and goods for trade fairs and exhibitions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, for applications requesting pre-determination of HS code, origin, or customs value, the General Department of Customs will respond within 30 days of receiving a complete and valid application. In complex cases, the processing time may be extended but will not exceed 60 days. Submitting applications early helps businesses be more proactive in their financial planning and business strategies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For goods participating in trade fairs and exhibitions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods temporarily imported into Vietnam must be re-exported within 30 days of the end of the event.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods temporarily exported abroad are permitted to be returned within one year from the date of temporary export.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\"><\/span><b>Principles of goods classification and customs valuation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure consistency and transparency in tax calculation, Decree 08 sets out clear principles on customs classification and valuation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 16, the determination of the HS code must be based on the Vietnamese Export and Import Goods Classification List. The customs authority will review the technical documentation, physical and chemical characteristics, structure, and actual intended use to determine the appropriate HS code.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In terms of value:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export goods: the customs value is the selling price at the export port, excluding international transportation and insurance costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imported goods: the customs value is the actual price paid up to the first port of entry.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\"><\/span><b>Preferred business regime and obligation to maintain compliance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 08\/2015\/ND-CP allows for the application of a preferential regime in customs procedures for businesses that meet high standards of compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 10, enterprises wishing to be recognized must:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strictly comply with customs and tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement accounting and auditing procedures in full.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is an effective internal control system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Achieve the prescribed import and export turnover levels.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even after receiving preferential treatment, businesses must still maintain their obligations under Article 12, including periodic reporting, coordinating information exchange with customs authorities, and proactively reviewing any errors.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\"><\/span><b>National single window mechanism and customs clearance locations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Aiming to modernize management, the decree emphasizes the application of information technology in customs operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 25, customs declarations are primarily carried out electronically, with paper documents used only in exceptional cases. The national single window mechanism allows businesses to submit electronic documents and process multiple administrative procedures simultaneously through a centralized system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regarding customs clearance locations, in addition to the general provisions of the Customs Law, the Prime Minister has the authority to decide on the list of goods that are required to undergo customs procedures at the import border gate in each period. The scope of customs supervision includes both goods and means of transport entering, exiting, and transiting the country.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\"><\/span><b>Procedures for specific types of goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 08\/2015\/ND-CP also provides detailed guidance for specific operating models such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Processing and manufacturing for export: businesses must submit a final settlement report on imported raw materials, supplies, and machinery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods in transit: entry and exit from the free trade zone must comply with strict control procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recycle method: the means and packaging containing the goods must comply with the procedures for temporary import - re-export or temporary export - re-import.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding and correctly applying Decree 08\/2015\/ND-CP not only helps businesses comply with the law but also creates a foundation for optimizing import and export processes, minimizing risks, and enhancing competitiveness in the context of increasingly deep international economic integration.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  CONTACT US FOR CONSULTATION <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">(Source:) <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-08-2015-ND-CP-thi-hanh-Luat-Hai-quan-ve-thu-tuc-kiem-tra-giam-sat-kiem-soat-hai-quan-263815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 08\/2015\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> (issued by the Government on January 21, 2015)<\/span><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ban h\u00e0nh ng\u00e0y 21\/01\/2015 v\u00e0 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 15\/03\/2015, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n tr\u1ee5 c\u1ed9t h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt H\u1ea3i quan, quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan c\u0169ng nh\u01b0 c\u00f4ng t\u00e1c ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m so\u00e1t h\u1ea3i quan. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7299"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7299\/revisions"}],"predecessor-version":[{"id":7301,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7299\/revisions\/7301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7300"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}