Công văn 54/TCHQ-GSQL

To: Customs Departments of provinces and cities.

The General Department of Customs received reports from certain enterprises and local customs authorities about difficulties in declaration of the quantity (1) and quantity (2) on the export customs declaration as guided in Appendix I of the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.  On this matter, the General Department of Customs requires the Customs Departments of provinces and cities to guide customs declarants to do as follows:

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

- Quantity (1): box 1: enter the quantity of each item of exported goods according to the actual transaction; box 2: enter the unit code according to the actual transaction.

- Quantity (2): box 1: enter the quantity of each item of exported goods according to the unit specified in List of exported and imported goods of Vietnam; box 2: enter the unit code specified in the List of exported and imported goods of Vietnam.

2. Regarding the general data on the final statement for processed goods and exported goods in form No. 25, the item 25.8 - the units for the final statement of imported materials and supplies and form No. 26, the item 26.8 - the units for the final statement of exported products guided in Appendix I of Circular No. 39/2018/TT-BTC are the units of materials/supplies/products that are used in production management, purchase and sale of goods with foreign partners and are declared in the box quantity (1) of the customs declaration.