To: General Department of Taxation

Below is the response of General Department of Customs to Document No. 8716/TCT-KK dated 26/5/2023 of General Department of Taxation about Hanoi Department of Taxation's inquiry about the time for declaring revenue from export:

Pursuant to Clause 21 Article 4 of the Law on Customs, Customs clearance means the completion of customs procedures for goods to be imported, exported or placed under another professional customs management mechanism. Pursuant to Article 37 of the Law on Customs, Clause 2 Article 32 of the Government’s Decree No. 08/2015/ND-CP dated 21/01/2015, Article 34 of Circular No. 38/2015/TT-BTC dated 25/3/2015 of the Ministry of Finance, and customs procedures, a declaration shall be granted customs clearance after customs procedures are completed and the customs declarant has fulfilled tax obligations. Actual export of goods shall be determined in accordance with Article 53 of Circular No. 38/2015/TT-BTC, which is amended by Clause 33 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance. Through supervision of goods, the customs authority will be able to decide whether the goods on the export declaration have been exported in reality.

After the goods are granted customs clearance and considered exported in reality according to Article 53 of Circular No. 38/2015/TT-BTC, which is amended by Clause 33 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance, it will be considered all export procedures of the shipment have been completed and the declaration can be used for subsequent procedures.

Pursuant to the aforementioned regulations on customs and export of goods, General Department of Taxation shall provide Hanoi Department of Taxation with guidance on time for issuance of electronic invoices upon export of goods as per regulations.

For your information and compliance./.

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