Decree No. 04/2005/L-CTN promulgates the Law amending and supplementing certain provisions of the Customs Law, which was adopted on June 14, 2005.
Key points
- The Law applies to customs authorities and businesses operating in the customs sector.
- For customs authorities → shall implement regulations on customs procedures, inspection, supervision, and import-export taxes according to the amended and supplemented Customs Law.
- For businesses → must comply with regulations on customs declaration, tax payment, and be responsible for the accuracy of the declared information.
🌐 Social impact of this document
- Positive impact: Enhance effective and transparent management in customs operations, reduce waiting time for businesses.
- Negative impact: May increase compliance costs for businesses when implementing new regulations.
- Businesses may face difficulties in adapting to changes in customs procedures.
❓ Frequently asked questions
To whom does this Law apply?
The Law applies to customs authorities and businesses operating in the customs sector.
What regulations are customs authorities required to implement?
Customs authorities are required to implement regulations on customs procedures, inspection, supervision, and import-export taxes according to the amended and supplemented Customs Law.
What regulations must businesses comply with?
Businesses must comply with regulations on customs declaration, tax payment, and be responsible for the accuracy of the declared information.
Full text
ORDER OF THE STATE PRESIDENT
Regarding the promulgation of the Law
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIET NAM
On the basis of Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, Session 10, Term X;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Legislative Regulatory Documents;
NOW PROMULGATES:
Law amending and supplementing some Articles of the Customs Law.
Passed by the National Assembly of the Socialist Republic of Vietnam, Session XI, Seventh Session, on June 14, 2005./.
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