Decree No. 10/2001/L-CTN of the President promulgating the Customs Law, which was passed at the ninth session of the tenth National Assembly on June 29, 2001. This document regulates customs activities and export-import management.
Key points
- The Customs Law applies to customs authorities, enterprises, organizations, and individuals participating in import-export activities.
- Enterprises and individuals must comply with regulations regarding customs declaration, payment of taxes and fees as stipulated by the Law when engaging in import-export activities.
- The Customs Law provides measures for controlling and supervising goods and means of transport to ensure security, order, and prevent smuggling and commercial fraud.
- Customs authorities have the right to conduct inspections and checks on enterprises and individuals if there are signs of violation of customs laws.
- Violations of the Customs Law will be punished according to the provisions of the Law, including administrative and criminal penalties.
🌐 Social impact of this document
- Positive impact: Reduces commercial fraud, protects national security through strict control of imported and exported goods.
- Negative impact: May cause difficulties for enterprises in import-export processes if they do not comply with regulations properly.
❓ Frequently asked questions
Who does the Customs Law apply to?
The Customs Law applies to customs authorities, enterprises, organizations, and individuals participating in import-export activities.
What must enterprises do when importing and exporting goods?
When importing and exporting goods, enterprises must declare customs in accordance with the regulations and pay taxes and fees to the customs authority.
When can customs authorities conduct inspections and checks?
Customs authorities have the right to conduct inspections and checks on enterprises and individuals if there are signs of violation of customs laws.
How will violations of the Customs Law be punished?
Violations of the Customs Law will be punished according to the provisions of the Law, including administrative and criminal penalties. The specific level of punishment depends on the degree of violation.
When did the Customs Law come into effect?
The Customs Law was passed at the ninth session of the tenth National Assembly of the Socialist Republic of Vietnam on June 29, 2001, and was promulgated by the President on July 12, 2001.
Full text
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PRESIDENT OF THE STATE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 10/2001/L-CTN |
Hanoi, July 12, 2001 |
ORDER
Regarding the promulgation of the Law
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PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992;
WHEREAS EDUCATION and Article 78 of the Law on Organization Countries (Decision No. 55/2016/QĐ-TTg dated December 26, 2016 of the Prime Minister)
Pursuant to Article 50 of the Law on Legislative Regulatory Documents;
NOW PROMULGATES:
Customs Law.
Passed by the National Assembly of the Socialist Republic of Vietnam, tenth session, ninth meeting on June 29, 2001./.
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PRESIDENT OF THE STATE |
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