Customs Authority: Guidance on Timing of Electronic Invoice Issuance for Exports and Customs Clearance Conditions
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The Customs authority responded to a metal products manufacturer (pliers, screwdrivers, and other hand tools, 95% exported) regarding the timing of electronic invoice issuance for exports and customs clearance conditions under current regulations. On clearance: goods are cleared after completing customs procedures. If tax has not been fully paid, a credit institution guarantee or tax deferral arrangement is required. Goods subject to specialized inspection are cleared upon receiving an inspection waiver notice or a satisfactory inspection result. The Customs authority reminded the company to refer to specific provisions in the 2014 Customs Law, Decree 08/2015/ND-CP, and Circulars 38/2015/TT-BTC and 39/2018/TT-BTC for proper declaration and import-export tax compliance.
Customs Authority Response: Export Invoice Timing and Clearance Conditions
Company's Question
A manufacturer of pliers, screwdrivers, and hand tools (95% exported) asked about: (1) when to issue electronic commercial/VAT invoices for exports; (2) customs clearance conditions.
Legal Basis
- Law on Customs No. 54/2014/QH13
- Decree No. 08/2015/ND-CP dated 21/01/2015
- Circular No. 38/2015/TT-BTC dated 25/03/2015
- Circular No. 39/2018/TT-BTC dated 20/04/2018
Customs Clearance Conditions
- Customs procedures completed: cleared immediately
- Tax not yet fully paid: cleared if a credit institution guarantee is provided or tax deferral is applicable
- Administrative penalty issued: cleared upon paying the fine or providing a guarantee
- Specialized inspection required: cleared upon receipt of: (a) inspection waiver notice; (b) satisfactory specialized inspection result; or (c) competent authority decision permitting import
Recommendation
The company should cross-reference specific provisions on electronic invoice timing under Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP and consult the directly managing customs sub-department for case-specific issues.