Official Dispatch 54/TCHQ-GSQL 2021 declaration of units of calculation

To: Provincial-level Customs Departments.

The General Department of Vietnam Customs received reports from several enterprises and local customs offices regarding difficulties in declaring quantity (1) and quantity (2) in the export declaration form in accordance with the instructions provided in Appendix I to the Minister of Finance’s Circular No. 39/2018/TT-BTC dated April 20, 2018. Regarding these difficulties, the General Department of Vietnam Customs requests provincial-level Customs Departments to provide guidance for customs declarants as follows:

1. Regarding the declaration of the criteria: quantity (1) and quantity (2) in the export declaration form:

- Quantity (1): Box 1: Enter the number of imports of each commodity item actually traded; Box 2: Enter the unit of calculation according to actual transactions.

- Quantity (2): Box 1: Enter the number of imports of each commodity item according to the unit of calculation in Vietnam’s nomenclature of exports and imports; Box 2: Enter the unit of calculation according to Vietnam’s nomenclature of exports and imports.

2. Regarding the data synthesized in the account-finalization statement applicable to goods processed or produced for export, as prescribed in Form No. 25, criterion 25.8 - the unit of calculation applicable to the export account-finalization statement as guided in Appendix I to Circular No. 39/2018/TT-BTC is the one applied to raw materials, supplies/products used in the management of production or sales and purchase transactions with a foreign partner and is declared on the box quantity (1) of the customs declaration form.

The General Department of Vietnam Customs hereby informs concerned units for implementation./.

For the Director General

The Deputy Director General

Mai Xuan Thanh