Effective date: May 28, 2022
Main contents:
- In accordance with international practice, upon making procedures for exporting goods, enterprises shall use commercial invoices for making procedures for customs and export of goods overseas. Commercial invoices shall be made and used on the basis of uniform rules and practices on UCP 600 voucher credit and in a manner of ensuring that the full contents are met in accordance with international practice.
- In accordance with Article 24 of the Customs Law and regulations prescribed in point b clause 1 Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 amended in clause 5 article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance of Vietnam, a customs dossier for exports shall include commercial invoices or documents of equivalent value in case of payment without mandatory issuance of electronic VAT invoices to carry out export procedures.