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Commercial use alternative billing invoice exports
Date: 25/08/2014

Use a commercial invoice instead of the export bills customs documents for exports.


The Ministry of Finance has guided Customs Departments of provinces and cities to implement unified Decree 04/2014 / ND-CP of the Government dated 17.01.2014 and Circular No. 39/2014 / TT-BTC 31.3.2014 of the Ministry of Finance on the establishment and use of bill of sale of goods or provision of services exports, exports to non-tariff areas.

Specifically, the customs documents for goods exported out using the commercial invoice to replace the export invoice.

Where local businesses to export goods duty free area is in the customs documents using value-added invoice or bill of sale under the provisions of Circular No. 39/2014 / TT-BTC.
Earlier, the Ministry of Finance also has guidelines Customs Departments of provinces and cities of the bill when using export procedures, taxation and finalization of guidelines on the use of bills for goods imported goods to return them to their owners or re-export of foreign imported goods to a third country.



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