According to the Decree No. 08/2015/ND-CP dated January 21, 2015 by the Government, customs procedures for non commercial imports and exports shall undergo electronic customs declaration except for certain cases of paper – based customs declaration.
Cases of paper – based customs declaration are as follows:
- Imports and exports by border residents.
- Goods of emergency assistance and humanitarian aid.
- Temporarily imported or temporarily exported empty containers/flex tanks of the circulating vehicles as regulated in the items 1a, 1b of the Article 49 of the above mentioned decree.
- Temporarily imported and temporarily exported goods serving professional work within a certain duration carried by entering or exiting travelers.
- The above mentioned cases of paper based declaration are conducted in the same way with commercial importation and exportation cases.
In the past, non commercial importation and exportation were regulated in Article 69 of the Circular No. 128/2013/TT-BTC and performed in a traditional manner (in form of paper declaration for this pattern).
Therefore, there is no difference in customs procedures for commercial imports and exports and non commercial ones in the light of the foresaid regulations.