PROCEDURES FOR RETURNING IMPORTED GOODS according to Circulars 5306/TCHQ and 2817/HCM .

CCHQ is responsible for:
1. Receive applications and guide businesses to comply with regulations 5306/TCHQ and 2817/HCM.
2. Information Verification Organization:
- Verify the information on the Customs Operations System.
- Verify the information of the delivery service company.
- Verify the consignor's documents.
- Working with shipping companies.
3. A consolidated report to be submitted to the Customs Department.
- File.
- Verification results.
- Documents submitted to the Customs Department

The Provincial/City Customs Department (Customs Supervision Division) is responsible for:
4. Receive documents from the Customs Department.
5. The Customs Department checks the documents, compiles a report, and forwards the file to the General Department of Customs.

The General Department of Customs (Customs Supervision Department) is responsible for:
6. The General Department of Customs receives and examines the documents and sends a written response to the Provincial/City Customs Department.

7. The customs office where the enterprise opens the customs declaration for the return of imported goods will inspect the goods according to the instructions of the General Department of Customs. (Coordinated inspection includes: Customs Inspection Office, Customs Control Team, and the General Department of Customs Duty Officer)

8. Handling violations (if any).

See the detailed procedure for returning imported goods here.