On August 12, 2022, the Ministry of Finance issued Official Letter No. 8042/BTC-TCHQ guiding the Customs Departments of provinces and cities on using invoices for on-spot import and export goods, specifically as follows:
- When carrying out export procedures on the spot, the customs declarant shall carry out customs procedures as prescribed in Clause 58, Article 1 of Circular No. 39/2018/TT-BTC and submit an delivery note cum internal shipping (copy) instead of VAT invoice through the customs electronic data processing system for the customs authority.
- When carrying out import procedures on the spot, the customs declarant shall carry out the customs procedures as prescribed above and submit the customs dossier with the VAT invoice (copy) through the customs electronic data processing system. to the customs authority.