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| Procedure Name | Customs clearance procedure for customs bonded construction site |
| Description |
Required documents:
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No.
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Type of information
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Notes
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1.
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Foreign trade agreement or price invoice
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Documents required for customs clearance in this mode
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2.
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Transportation documents
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Process Steps
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Step1
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The applicant shall provide the required documents
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Step2
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Customs value shall be verified in accordance with Article 8 of the Law on Customs Tariffs and Duties.
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Step3
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The State Customs Inspector in charge of inspection shall receive the information on the goods to be placed in accordance with the procedure through the automated customs system, check the documents, perform the “Verification” operation and send the information electronically to the senior state customs inspector using the automated customs system.
If the documents submitted by the declarant do not meet the requirements, the customs may request additional documents from the declarant
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Step4
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The customs declaration shall come into force upon the “Approval” action by the Chief State Customs Inspector in charge of inspection.
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Step5
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At the request of the declarant, the customs declaration shall be printed and stamped by the state customs inspector with the mark “under customs control”, signed by the state customs inspector and stamped with the personal number.
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Step6
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Place the goods in mode
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Step7
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Matters related to the tax on goods to be placed and exported at the Customs bonded construction site shall be resolved in accordance with Article 137.2-137.5 of the Customs Law and Article 37.1.1 of the Customs Tariff and Customs Tax Law.
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Step8
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In case of suspension or revocation of a license to operate on a bonded construction site, the goods located at the bonded construction site shall be transferred to another customs clearance procedure.
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Step9
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If the goods placed at the Customs bonded construction site are not placed under another customs clearance procedure within the period specified in Articles 44.1 and 44.2 of the Customs Law, the goods shall be settled in accordance with Article 298.1 of the Customs Law.
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NOTES:
1. The main and auxiliary materials required for the construction of a building under a customs bonded construction site shall be placed in the "Customs bonded construction site procedure" until the building is fully commissioned in accordance with Article 167.2 of the Customs Law.
2. Imported machinery, equipment, machinery and tools used in the construction of the building shall not be placed under this procedure and shall be cleared through customs in accordance with other procedures chosen by the applicant.
3. Simplified clearance shall be carried out in accordance with Article 30.2 of the Customs Law when goods are imported from abroad, from the Customs-guaranteed and free zones to the Customs-guaranteed exhibition area and construction site without passing through the customs territory.
4. Matters related to the tax on goods placed on and exported from the Customs bonded construction site shall be resolved in accordance with Article 137.2-137.5 of the Customs Law and Article 37.1.1 of the Customs Tariff and Customs Tax Law.
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| Category | Import |
The following form/s are used in this procedure
This procedure applies to the following measures
| Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
| Customs clearance requirement for Customs Bonded Construction Site | General | | In case of entering the goods into the Customs bonded construction site from abroad and from the Customs guaranteed and free zone without passing through the Customs territory, simplified clearance shall be performed in accordance with Article 30.2 of the Customs Law- The main and auxiliary materials required for the construction of the building shall be placed in this measure until the building is fully commissioned in accordance with Article 167.2 of the Customs Law | This measure applies to one of the customs clearance regime. Therefore, may apply to large number of commodities classified under the Harmonized Commodity Identification and Coding System. Thus it has not been linked with any commodities. Thus it has not been linked with any commodities. | Approval Procedure for Customs Clearance on Custom Bonded warehouses, Construction Sites, Exhibition Halls, enterprise, duty free shops | 09-09-9999 | Good |
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