Decree No. 101/2001/ND-CP detailing the implementation of certain provisions of the Customs Law on customs procedures, inspection, and supervision regimes.

DECREE

Detailed implementation of certain provisions of the Customs Law

concerning customs procedures, inspection, and supervision regimes

 

THE GOVERNMENT

 

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Customs Law dated June 29, 2001;

At the proposal of the Director General of the General Department of Customs,

 

DECREE:

 

PART I

GENERAL PROVISIONS

Article 1. Scope of application

This Decree details the implementation of certain provisions of the Customs Law concerning customs procedures, inspection, and supervision regimes. In cases where international treaties to which Vietnam is a party provide different provisions from this Decree, such provisions shall be implemented according to those treaties.

Article 2. Objects subject to customs procedures, inspection, and supervision

1. Exported, imported, and transited goods; items on means of transport exiting, entering, or transiting the country; foreign currency, Vietnamese currency, precious metals, precious stones; cultural products, antiques, national treasures; postal items; luggage of persons exiting or entering the country; other exported, imported, or transited items or items stored within the operational area of customs authorities.

2. Means of transport for road, rail, air, sea, and inland waterway exiting, entering, or transiting the country.

Article 3. The declarant of customs

1. The declarant of customs includes:

a) The owner of the object subject to customs procedures;

b) A person authorized by the owner of the object subject to customs procedures;

c) A customs agent.

2. The declarant of customs has rights and obligations as stipulated in Article 23 of the Customs Law.

Article 4. Location for customs procedures

1. The location for customs procedures is the place where customs procedures as prescribed in Article 17 of the Customs Law are carried out. Locations for customs procedures include:

a) The customs office at the port established at international seaports, international river ports, international civil airports, international railway stations, international post offices, and border gates for land transportation;

b) The customs office outside the port established in areas outside the port as decided by the Prime Minister.

2. The location for customs procedures for means of transport exiting, entering, or transiting the country is the customs office at the port where such means of transport exit, enter, or transit.

Article 5. Location for inspecting exported and imported goods

The location for inspecting exported and imported goods is the place where the customs authority conducts actual inspections of exported and imported goods, including:

a) The customs office at the port;

b) The customs office outside the port;

c) Other locations specified by the Director General of the General Department of Customs when necessary.

Article 6. Customs clearance agents

1. A customs agent (hereinafter referred to as "Agent") is a person representing the party with rights and obligations in customs procedures for goods and means of transport (hereinafter referred to as "Principal") in declaring customs and performing tasks agreed upon in the customs agency contract (hereinafter referred to as "agency contract").

2. Conditions for being an Agent:

a) Being a trader registered to operate in accordance with the law;

b) Having a business activity of cargo handling services recorded in the Business Registration Certificate.

3. Rights and obligations of the Agent:

a) Implementing the rights and obligations recorded in the agency contract;

b) Declaring and signing the customs declaration form;

c) Requesting the Principal to compensate for losses and incidental costs caused by the Principal's breach of the agency contract;

d) Requesting the Principal to provide complete and accurate documents and information necessary for the customs procedures of the exported or imported consignment;

đ) Performing customs procedures tasks as authorized by the Principal in the agency contract;

e) Bearing responsibility under the law within the scope of authorization regarding the obligations of the declarant of customs.

5. Rights and obligations of the Principal in authorizing the Agent:

a) Signing the agency contract (which clearly specifies the scope of authorization, responsibilities of the authorizer, and responsibilities of the Agent);

b) Providing the Agent with complete and accurate documents and information necessary for the customs procedures of the exported or imported consignment;

c) Compensating the Agent for losses and incidental costs caused by the Principal's breach of the agency contract;

d) Bearing responsibility under the law for their own illegal acts or those of the Agent if such illegal acts are not attributable to the Agent.

Chapter II

CUSTOMS PROCEDURES AND INSPECTION AND SUPERVISION REGIMES

Section 1. REGARDING EXPORT AND IMPORT GOODS

Article 7. Customs declaration dossier, customs declaration registration

1. When handling customs procedures, the declarant must submit and present the customs declaration dossier including the following documents:

a) For export goods:

- Export goods customs declaration form;

- Detailed list of goods for consignments with multiple types of goods;

- Permit from the competent state management agency for goods that require an export permit under the provisions of the law;

- Sales contract or other documents having equivalent legal value to the contract as prescribed by the General Director of the General Department of Customs when necessary;

- Other documents required by law for specific goods that the declarant must submit or present to the customs authority.

b) For import goods:

- Import goods customs declaration form;

- Commercial invoice;

- Sales contract or other documents having equivalent legal value to the contract;

- Permit from the competent state management agency for goods that require an import permit under the provisions of the law;

- Copy of the transport document;

- Detailed list of goods for consignments with multiple types of goods;

- Certificate of Origin (C/O) as stipulated in Clause 2, Article 10 of this Decree;

- Confirmation of quality inspection registration issued by the organization inspecting goods or Notification of exemption from state quality inspection issued by the competent state management agency for exported and imported goods subject to state quality inspection;

- Other documents required by law for specific goods.

If these documents are copies, they must be confirmed, signed, and stamped by the head of the business organization or a person authorized by the head of the business organization. The person confirming, signing, and stamping bears legal responsibility for the legality of these documents.

2. In cases where the Head of the Customs Sub-department at the port or the Head of the Non-port Customs Sub-department (hereinafter referred to as the Head of the Customs Sub-department) accepts, the declarant may submit the following documents late:

a) Certificate of Origin (C/O). The deadline for submitting late does not exceed 60 (sixty) days from the date of registering the customs declaration form;

b) Other documents in the customs declaration dossier (except the customs declaration form). The deadline for submitting late does not exceed 30 (thirty) days from the date of registering the customs declaration form.

3. Before the customs officer conducts an actual inspection of the goods, if the declarant requests in writing and obtains the approval of the Head of the Customs Sub-department, the declarant may withdraw the registered customs declaration form to supplement, amend, or replace it with another customs declaration form.

4. Requirements for customs declaration dossiers and customs declaration registration for other cases:

a) The declarant may register the customs declaration form for imported goods before the goods arrive at the port within the time limit prescribed by the law on taxes for export and import goods;

b) Regular exporters and importers of stable goods under the same sales contract for a certain period of time are permitted to use one customs declaration form (registering once) to handle customs procedures for exporting and importing such goods during the delivery period specified in the sales contract;

c) Tax policies and export-import management policies shall be implemented according to the laws in effect at the time of actual export and import of goods;

d) The declarant may declare customs through their own computer connected to the customs authority's network as prescribed by law.

5. When handling customs declaration registration procedures, the customs officer has the responsibility to check the documents in the customs declaration dossier; verify the contents of the customs declaration; compare the contents of the customs declaration with the documents in the customs declaration dossier; register the customs declaration dossier in accordance with the law. If the registration of the customs declaration dossier is not accepted, the reasons for non-acceptance must be clearly stated so that the declarant is aware.

Article 8. Actual inspection of goods

1. Customs authorities at all levels are responsible for organizing the collection and exchange of information to build a database on: compliance with the law by the consignor; export-import management policies; nature, types, origin of exported and imported goods; information related to exported and imported goods.

2. The Head of the Customs Sub-department bases on the database built as stipulated in Clause 1 of this Article, the customs declaration dossier, and other related information to decide or change the form, ratio of actual inspection of goods, and methods to determine the ratio of actual inspection of goods for each specific export and import consignment.

3. The customs officer responsible for the actual inspection of goods bases on the decision of the Head of the Customs Sub-department regarding the form and ratio of actual inspection of goods to apply appropriate inspection measures and methods suitable for each specific consignment. During the inspection process, if signs of violation of the law are discovered, they report to the Head of the Customs Sub-department to decide on changing the form and ratio of actual inspection of goods.

4. Exemption from actual inspection of exported and imported goods

a) Conditions for the consignor to be exempted from actual inspection:

The exporter has a history of one year of exports from the date of customs procedures without being administratively penalized for customs violations or has been administratively penalized for customs violations with penalties within the jurisdiction of the Head of the Customs Sub-department.

The importer has a history of two years of imports from the date of customs procedures without being administratively penalized for customs violations or has been administratively penalized for customs violations with penalties within the jurisdiction of the Head of the Customs Sub-department.

b) Exported and imported goods of the consignor meeting the conditions stipulated in point a of this clause are exempted from actual inspection, including:

- For exported goods: agricultural products, aquatic products; textile and garment products; footwear, natural rubber; fresh food products; processed food products; goods that require special storage; machinery and electrical equipment; liquid and bulk goods; goods for which the determination of quantity, quality, and type must be based on the conclusion of competent state management agencies or inspection organizations; exported goods from enterprises in export processing zones; regularly exported goods; other goods as prescribed by the Government.

- For imported goods: equipment, machinery; fresh food products; goods that require special storage; goods stored in bonded warehouses or duty-free warehouses; goods imported for use in export processing zones, duty-free areas, or other preferential customs zones; liquid and bulk goods, and goods for which the determination of quantity, quality, and type must be based on the conclusions of competent state management agencies or inspection organizations; regularly imported goods; other goods as prescribed by the Government.

c) The customs authority shall record confirmation of actual goods for goods exempted from physical inspection as follows:

- For goods with inspection and appraisal results from competent state management agencies or inspection organizations, the customs authority shall record confirmation of actual exported and imported goods according to the conclusions of these agencies or organizations.

- For other goods, the customs authority shall record confirmation of actual exported and imported goods according to the self-declared content of the declarant. The declarant shall bear legal responsibility for the self-declared content.

5. Physical inspection of goods not exceeding 10% of each consignment of exported or imported goods as stipulated in Point b Clause 1 Article 30 of the Customs Law. If the goods are packed in units, the inspection ratio is the proportion of units inspected. If the goods are packed in containers, the inspection ratio is the proportion of containers inspected or the proportion of units within each container.

6. Full physical inspection of consignments of exported or imported goods of consignors who have repeatedly violated customs laws; consignments of exported or imported goods showing signs of violation of customs laws as follows:

a) A consignor who has repeatedly violated customs laws is a consignor who has been administratively sanctioned more than three times for customs violations within two years from the date of customs procedures for import activities and one year from the date of customs procedures for export activities, with each penalty exceeding the sanctioning authority of the Head of the Customs Sub-Department.

b) In cases where within the period specified in Point a of this Clause, the consignor has been administratively sanctioned once for customs violations with a penalty exceeding the sanctioning authority of the Director of the Provincial, Interprovincial, or Central City Customs Department (hereinafter referred to as the Director of the Customs Department), then the exported and imported goods of such consignor shall be subject to physical inspection as if they were goods of a consignor who has repeatedly violated customs laws.

c) In cases where signs of violation of customs laws are detected, the customs authority shall conduct full physical inspection of consignments of exported or imported goods as follows:

- If the sign of violation is related to fraudulent quantity of goods, the customs officer shall count or weigh the entire consignment.

- If the sign of violation is related to fraudulent type of goods, the customs officer shall inspect all units of goods.

- If the sign of violation is related to fraudulent quality of goods, the customs officer shall take random samples or suspicious samples for inspection, analysis, or request appraisal with the presence of the declarant. The sample-taking process shall be documented in a record, signed and confirmed by the customs officer and the declarant.

7. Based on the provisions of this Article, specific information about the consignor, consignments of exported or imported goods at the time of customs procedures, the Director of the Customs Department shall decide to change the form and ratio of physical inspection for goods that have been decided on the form and ratio of physical inspection by the Head of the Customs Sub-Department.

Article 9. Analysis, classification, appraisal, and state inspection of goods' quality

1. For goods not subject to state inspection of quality but for which the customs officer cannot determine the name, quantity, or quality of the goods, the following measures shall be taken:

a) The customs officer shall take samples of the goods with the presence of the declarant for analysis or request appraisal. The sample-taking process must be documented in a record, signed and confirmed by the customs officer and the declarant;

b) In cases where the declarant disagrees with the inspection, analysis, or appraisal conclusion made by the customs authority (hereinafter referred to as the initial conclusion), the declarant may choose another specialized inspection organization to re-appraise and must pay the appraisal fee;

c) Before receiving the re-appraisal result, the initial conclusion shall serve as the basis for the customs authority to handle customs procedures. Upon receipt of the re-appraisal result, the customs authority shall base its handling of customs procedures on the re-appraisal result;

d) The consignor shall bear legal responsibility for the legality of the appraisal result if the goods are appraised abroad at the request of the consignor.

2. For goods subject to state inspection of quality, the customs authority shall base its handling of customs procedures on the customs declaration file and the Certificate of Registration for State Inspection of Quality of Goods or the notification of exemption from state inspection of quality of goods issued by the state inspection agency of quality of goods.

3. The declarant has the right to lodge complaints with the customs authority or competent state management agencies or initiate litigation before the Court regarding decisions of the customs authority, organizations, or entities conducting analysis, classification, or appraisal of goods in accordance with the law.

Article 10. Origin inspection of goods

1. The origin inspection of goods must be based on the results of physical inspection of goods and the customs declaration file.

2. Provisions concerning the Certificate of Origin (C/O)

a) For exported goods, the declarant does not need to submit a C/O.

b) For imported goods, if the consignee requests to enjoy preferential treatment regarding origin in accordance with the agreements and commitments of the Socialist Republic of Vietnam with other countries and international organizations, they must submit a Certificate of Origin (C/O) or equivalent legal documents and bear legal responsibility for the legality of the C/O.

c) For goods that Vietnam or international organizations have announced as being at a time when there is a risk of causing harm to public health, production, and environmental hygiene, when importing, the declarant must submit the C/O of such goods.

Article 11. Clearance of goods

1. The basis for customs authorities to clear goods includes:

a) Declaration by the declarant or conclusion by the state inspection agency or certification organization regarding goods exempt from physical inspection;

b) Results of physical inspection of goods by the customs authority for goods subject to physical inspection;

c) Certificate of registration for state quality inspection issued by the certification organization or notification of exemption from state quality inspection issued by the competent state management agency for imported goods subject to state quality inspection;

d) Inspection results for goods requiring inspection.

2. Goods for export and import that are not subject to taxes collected by the customs authority, tax-exempt goods, processed goods, and other special goods shall be cleared immediately upon confirmation by the customs authority on the declaration form regarding the results of physical inspection of goods.

3. Goods for export and import subject to taxes shall be cleared after the declarant has paid the tax. Goods with deferred tax payment period shall be cleared after the customs authority issues a tax notice.

Article 12. Supervision of exported and imported goods

1. Goods under customs supervision include:

Goods under customs supervision include:

a) Goods that have completed export customs procedures but have not yet been exported;

b) Goods that have completed import customs procedures but have not yet been cleared;

c) Exported and imported goods that have not completed customs procedures and are stored in warehouses or yards within the operational area of the customs authority;

d) Goods and means of transport in transit;

đ) Goods and means of transport transferring ports.

2. Methods of customs supervision

a) Customs supervision is carried out through the following methods:

- Sealing by customs, including sealing with customs sealing paper, sealing with dedicated customs seals or locks;

- Direct supervision by customs officials;

- Technical supervision.

b) The method of direct supervision by customs officials shall not be applied to goods stored or transported outside the operational area of the customs authority, except in cases deemed necessary by the General Director of the General Department of Customs.

Article 13. Goods transferring ports

1. Goods transferring ports must be transported along the specified route and delivered to the designated location recorded in the customs file.

2. The carrier and accompanying customs official (if any) are responsible for ensuring the integrity of the goods or customs seal during the port transfer process.

3. During the port transfer process, if an accident or force majeure occurs causing damage to the customs seal or loss of the integrity of the goods, the carrier, consignor, and accompanying customs official (if any) must promptly report to the nearest customs authority or People's Committee of the commune, ward, or town to prepare a record confirming the condition of the goods.

4. Procedures for port transfer:

a) For imported goods with a bill of lading indicating the destination as a location outside the port for customs procedures:

- The port customs authority is responsible for checking the external condition of the goods; preparing a handover record and handing over the goods to the carrier for delivery to the location outside the port for customs procedures; informing the customs authority at the location outside the port about important information regarding the goods.

- The customs authority at the location outside the port receives the transferred goods; compares the goods and confirms the handover record of the port customs authority; processes import customs procedures for the goods; informs the port customs authority about the results of the checks on the information noted by the port customs authority regarding the imported goods.

b) For imported goods with a bill of lading indicating the destination as a location inside the port for customs procedures:

- The declarant must submit a request for port transfer. Based on the declarant's request for port transfer, the customs authority at the location outside the port processes the receipt of the file; registers the import customs declaration; confirms the request for port transfer and sends it to the port customs authority to process the transfer of goods from the port to the location outside the port for customs procedures.

- Upon receiving the request from the customs authority at the location outside the port recorded in the request for port transfer, the port customs authority and the customs authority at the location outside the port process the customs procedures as stipulated in point a, Clause 4 of this Article.

c) For exported goods:

- The customs authority at the location outside the port processes the export customs procedures; prepares a handover record, hands over the goods and file to the declarant for delivery to the port customs authority.

- The port customs authority receives the goods; compares the actual goods with the handover record of the customs authority at the location outside the port; supervises the goods until they are exported; confirms the actual export according to regulations.

d) The customs authority at the location outside the port where customs procedures are carried out shall be responsible for processing customs procedures for export and import consignments. The customs authority at the port shall be responsible for coordinating and providing necessary information about exported and imported goods to the customs authority at the location outside the port where customs procedures are carried out. Upon receiving the necessary information about exported and imported goods, the customs authority at the location outside the port where customs procedures are carried out, and the port must check such information and report the results of the inspection to the Director of Customs and relevant Customs Sub-Department.

Article 14. Procedures for temporarily suspending customs clearance for export and import goods subject to intellectual property rights protection

1. When wishing to request the customs authority to temporarily suspend customs clearance for export and import goods, the owner of the intellectual property right or the person authorized by the owner of the intellectual property right (hereinafter referred to as the requesting party) must:

a) Submit a request for temporary suspension of customs clearance to the Head of the Customs Sub-Department where the export and import goods are located;

b) Pay a provisional deposit amounting to 20% of the value of the consignment according to the price stated in the contract into the provisional account of the customs authority at the State Treasury or provide a guarantee document issued by a financial institution to ensure compensation for damages caused to the owner of the goods and payment of incidental costs arising from the wrongful request for temporary suspension of customs clearance;

c) Present to the customs authority the certificate of protection or documentation proving lawful ownership of the intellectual property right;

d) Provide initial evidence regarding suspicion that the exported or imported goods infringe upon their intellectual property rights;

đ) Power of attorney for submitting the request for temporary suspension in accordance with the provisions of the law (in case of authorization);

2. Suspension procedures:

a) When the requesting party has met all conditions for requesting temporary suspension as stipulated in Clause 1 of this Article, the Head of the Customs Sub-Department decides to temporarily suspend customs clearance (hereinafter referred to as suspension) for the consignment. The decision on suspension shall be sent to the owner of the export and import goods and the requesting party. The decision on suspension must clearly state the reasons and duration of suspension so that the parties related to the consignment can know and comply with it;

b) The duration of suspension is 10 (ten) days, starting from the date the decision on suspension is issued;

c) The Head of the Customs Sub-Department decides to extend the duration of suspension in cases where the requesting party submits a request for extension of the suspension period before the decision on suspension expires. In this case, the requesting party must pay an additional provisional deposit as prescribed in Clause 1 of this Article. The extended duration shall not exceed 10 (ten) days from the date the decision on suspension expires;

d) At the end of the period specified in Points b and c of this Clause, if the requesting party cannot present evidence or conclusions from competent authorities proving that the consignment infringes upon intellectual property rights or there is no competent state management agency or court document requiring the customs authority to hand over the goods under temporary suspension of customs clearance for resolution, then the Head of the Customs Sub-Department may decide:

- To process the clearance for the consignment;

- To compel the requesting party to compensate the exporter and importer for all direct losses caused by the wrongful request for temporary suspension, and to pay storage and preservation costs, and other incidental costs incurred by the customs authority and other agencies, organizations, and individuals in accordance with the law;

- To process the refund to the requesting party of the remaining provisional deposit after the requesting party has compensated and paid the exporter, importer, and incidental costs related to the request for temporary suspension. In cases where the provisional deposit is insufficient to cover the aforementioned costs, the requesting party shall be responsible for paying the additional amount required.

đ) In cases where the requesting party proves that the owner of the export and import goods has infringed upon intellectual property rights, the owner of the goods and the goods shall be handled in accordance with the law. The owner of the export and import goods shall bear legal responsibility; implement decisions of competent state authorities; compensate the owner of the intellectual property rights for losses; and pay incidental costs arising from the temporary suspension. The customs authority shall refund the provisional deposit to the requesting party.

Section 2. REGARDING OTHER TYPES OF EXPORT AND IMPORT GOODS

Article 15. Transit Goods

1. Customs procedures for transit goods shall be carried out at the customs office of the border gate where the goods enter or exit. Transit goods must enter and exit through the designated border gate; they must be transported along the specified route within the time period recorded in the customs declaration; and they must be subject to customs supervision.

2. Transit goods may not be sold, given away, or exchanged in Vietnam except with permission from competent Vietnamese state authorities and compliance with import customs procedures as prescribed by law.

3. Transit goods that do not pass through mainland territory may be stored in warehouses within the border gate area.

4. Transit goods that are stored outside the border gate area, or that pass through mainland territory, or other types of transit goods as prescribed by Vietnamese law must obtain a transit permit from competent state authorities.

5. Documents required when processing customs procedures for transit goods:

a) A list of transit goods declared by the declarant or their representative to the customs office of the border gate for transit goods that remain in their original condition and travel directly; or for transit goods that change transport means within the same type of transport (road, rail, river, sea, air transport, except for direct air transport).

b) A customs declaration form and a list of transit goods declared by the declarant or their representative to the customs office of the border gate for transit goods that require storage or a change in transport means.

6. Responsibilities of the customs authority:

a) The customs office at the border gate where the goods enter shall accept the list of transit goods or the customs declaration form for the transit consignment, seal the place containing the goods, confirm the original condition of the goods on the list of goods and the customs declaration form (if applicable), and hand over these documents to the person controlling the transport vehicle to deliver them to the customs office at the border gate where the goods exit.

b) In cases where transit goods are exempted from sealing, the transporter, declarant, and accompanying customs officer (if any) are responsible for ensuring the original condition of the goods from the entry border gate to the exit border gate.

c) The customs office at the border gate where the goods exit shall accept the summary declaration or the customs declaration form transferred from the customs office at the entry border gate; check the customs seal status or the original condition of the goods to compare with the confirmed contents of the customs office at the entry border gate on the summary declaration form or the transit customs declaration form to process the exit procedures.

7. In case of accidents or unforeseen events causing damage to the customs seal or changing the original condition of the goods, the transporter, declarant, and accompanying customs officer (if any) must take measures to minimize losses and immediately report to the People's Committee of the nearest commune, ward, or town to establish a record confirming the current condition of the goods.

Article 16. Temporary Export and Import Goods for Trade Fairs, Exhibitions, and Product Introductions

1. Temporary imported goods for trade fairs, exhibitions, and product introductions (hereinafter referred to as temporary imported goods).

a) Customs documents include:

- A customs declaration form;

- Copy of the transport document;

- A detailed list of goods;

- Permission from the competent state management agency (for goods requiring permission).

b) Temporary imported goods can be processed at the customs office of the border gate or at the customs office outside the border gate where the trade fair or exhibition is held.

c) The duration of temporary imports shall be implemented according to Vietnamese law.

d) Temporary imported goods prohibited from importation or subject to conditional importation wishing to be sold, given away, or exchanged in Vietnam must obtain permission from competent Vietnamese state authorities.

2. Temporary exported goods of organizations and individuals of Vietnam for participation in trade fairs, exhibitions, and product introductions abroad (hereinafter referred to as temporary exported goods).

a) Customs documents include:

- A customs declaration form;

- A detailed list of goods;

- Permission from the competent Vietnamese state management agency (for goods requiring permission).

b) Temporary exported goods can be processed at the customs office of the border gate or at the location outside the border gate where customs procedures are handled.

c) The duration of temporary exports shall be implemented according to the regulations of Vietnamese law.

d) Temporary exported goods prohibited from importation or subject to conditional importation wishing to be sold, given away, or exchanged in foreign markets must obtain permission from the competent Vietnamese state management agency.

Article 17. Machinery, Equipment, and Professional Tools Temporarily Exported or Imported for a Specified Period

1. Machinery, equipment, and professional tools (hereinafter referred to as temporarily exported or imported goods) necessary for the work of persons exiting or entering the country may be temporarily exported or imported for a specific period, consistent with the requirements of the work of the person exiting or entering the country.

2. Customs documents include:

b) Commercial invoice;

b) A request letter;

c) A detailed list of goods;

d) A copy of the transport document (for temporarily imported goods);

đ) Confirmation documents from the organization or entity where the owner works, indicating the use of temporarily exported or imported goods for work purposes.

Article 18. Spare Parts and Accessories Temporarily Imported for Replacement and Repair of Foreign Ships and Aircraft

1. Foreign shipping and airline companies with ships and aircraft coming to Vietnam for repair are permitted to send spare parts and accessories for repair purposes.

2. Spare parts and accessories temporarily imported for replacement and repair of foreign ships and aircraft must be brought in by the ship or aircraft upon entry or sent before or after entry to the address of the ship agent or repair factory.

3. The declarant is the person in charge of the ship or aircraft, the ship agent, or the repair factory. The declarant is legally responsible for using the temporarily imported spare parts and accessories for the declared purpose.

4. Customs documents include:

- A customs declaration form;

- A detailed list;

- A request letter from the declarant;

- A copy of the transport document.

Article 19. Goods Exported and Imported Through Postal Services

1. Goods belonging to any type of export or import shall be subject to customs procedures corresponding to that type of export or import.

2. The person declaring customs for goods exported or imported via postal services shall be the owner of the goods or the postal service provider enterprise. The postal service provider enterprise is the lawful representative of the owner. When handling customs procedures for goods, the postal service provider enterprise must perform the rights and obligations of the owner as follows:

a) Declare customs;

b) Present the goods for customs inspection;

c) Pay taxes (if the goods are taxable);

d) Receive the goods to transfer back to the owner.

3. The postal service provider enterprise may declare goods of multiple owners on one customs declaration form.

Article 20. Goods bought and sold on transportation vehicles exiting or entering at Vietnam's seaports or river ports

1. Merchants buying and selling goods with persons on transportation vehicles exiting or entering must handle customs procedures, fulfill all tax obligations and comply with management policies for goods as prescribed by law.

2. Customs documents include:

b) Commercial invoice;

b) Detailed list (if the goods consist of multiple items);

c) Business registration certificate.

Article 21. Goods traded or exchanged by border residents

1. A resident in the border area carrying goods across the border within the specified limit does not need to declare customs, but if exceeding the limit, they must declare customs and comply with legal regulations regarding taxes and import-export management policies.

2. Where there is no customs office, the Border Guard Force shall implement the management of goods as stipulated in Clause 1 of this Article.

Article 22. Movable assets exported, imported

1. Foreign individuals bringing movable assets into Vietnam for work and living during their stay in Vietnam, when handling customs procedures, must submit and present the following documents:

b) Commercial invoice;

b) Confirmation letter for working or residing in Vietnam issued by the competent state management agency of Vietnam;

c) Copy of the transport document;

d) Detailed list of movable assets.

2. Foreign individuals taking movable assets out of Vietnam, when handling customs procedures, must submit and present the following documents:

b) Commercial invoice;

b) Confirmation letter for the end of working or residing period issued by the Ministry of Foreign Affairs or the competent state management agency of Vietnam;

c) Detailed list of movable assets;

d) Import declaration form confirmed by the customs authority along with proof of temporary importation of assets to the customs authority and payment receipts for taxable goods.

3. Movable assets of Vietnamese organizations and individuals taken from Vietnam to abroad for work or purchased abroad, when the term expires, must handle customs procedures. The customs dossier includes:

b) Commercial invoice;

b) Decision of the competent authority allowing business and work abroad or returning to Vietnam;

c) Export customs declaration form and other supporting documents proving the removal of goods abroad or foreign purchase invoices.

4. Movable assets of Vietnamese individuals and families settling abroad who bring them back to Vietnam upon permission to settle in Vietnam or take them out of Vietnam upon permission to settle abroad must handle customs procedures. The customs dossier includes:

b) Commercial invoice;

b) Decision to allow settlement in Vietnam or decision to allow settlement abroad (if departing);

c) Detailed list of movable assets;

d) Documents proving ownership of assets, except for household items and personal items serving normal living needs.

Article 23. Luggage, foreign currency, precious metals, precious stones, Vietnamese currency exported, imported

1. Immediately upon arrival at the border gate, the person exiting or entering must declare and present the luggage carried (including hand luggage and checked luggage on the same flight) for customs inspection when requested. For pre-checked or post-checked luggage, the owner must present the customs declaration form, passport, and transport document when collecting the luggage.

2. An incoming person who declares temporary import items must carry the same item when exiting. An outgoing person who carries items declared as temporary export items must bring the same item back when entering. In case of loss or misplacement of temporarily imported items, a confirmation letter from the competent police authority is required.

3. Persons exiting or entering carrying goods that are precious stones or precious metals (excluding international standard gold) must follow the regulations of the competent state management agency and handle customs procedures.

4. Persons exiting carrying cash foreign currency, Vietnamese cash currency, or international standard gold exceeding the specified limit must have a permit from the Governor of the State Bank of Vietnam and declare customs at the border gate.

5. An incoming person carrying international standard gold exceeding the specified limit set by the Governor of the State Bank of Vietnam must deposit the excess gold at the customs warehouse and either take it out when exiting or sell it according to the regulations of the State Bank of Vietnam.

Article 24. Goods exported, imported to serve urgent needs, security, defense.

1. Goods exported, imported to serve urgent needs include:

a) Goods as specified in Clause 1 of Article 35 of the Customs Law;

b) Other goods exported, imported to serve urgent needs decided by the Prime Minister.

2. Customs procedures:

a) For goods serving urgent needs:

- The head of the agency or the head of the enterprise must issue a document confirming that the goods are exported or imported to serve urgent needs and bear legal responsibility for their confirmation.

- Goods exported or imported to serve urgent needs are cleared before submitting the documents in the customs dossier. The submission deadline is no later than thirty days from the date of clearance.

- The Director of the Customs Branch shall decide on the appropriate physical inspection method based on the nature, type of goods, and level of urgency.

b) For goods serving security and defense needs:

- Goods exported or imported with a document from the Minister of Public Security or the Minister of National Defense confirming that they are for security and defense purposes will be cleared before submitting the documents in the customs dossier. The submission deadline is no later than thirty days from the date of clearance.

- Goods serving security and defense requirements that have a confirmation document from the Minister of Public Security or the Minister of National Defense confirming that they must be ensured with high safety or have special confidentiality requirements (top secret, absolutely secret) shall be exempted from actual inspection and declaration to customs.

- The Minister of Public Security and the Minister of National Defense are responsible before the Prime Minister for the content of their confirmation documents.

Article 25. Preferential treatment and exemptions regarding customs declaration and inspection

1. Diplomatic bags and consular bags are exempted from declaration and customs inspection.

2. Personal luggage and means of transport of the following individuals or organizations are exempted from customs inspection:

a) Means of transport and items used for the official work of foreign diplomatic missions, consular offices, and international organization representative offices in Vietnam that enjoy diplomatic privileges and immunities under the law;

b) Individuals holding diplomatic passports issued by the Ministry of Foreign Affairs or embassies, general consulates of our country abroad, or by the Ministry of Foreign Affairs or competent authorities of countries that have recognized the Socialist Republic of Vietnam;

c) Wives (or husbands) and minor children accompanying the individuals specified in point b of this clause;

3. Other goods exempted from declaration and customs inspection are determined by the Prime Minister.

4. When there is evidence to confirm that the means of transport, goods, or items of the subjects specified in clauses 1 and 2 of this Article violate the diplomatic privileges and immunities prescribed by law, the Director General of the General Department of Customs decides on the inspection and handling of these subjects according to the provisions of Article 62 of the Customs Law.

Article 26. Exported and imported consigned goods lost, drifted, or misdelivered

1. When processing customs procedures to reclaim exported or imported consigned goods that have been lost, drifted, or misdelivered, the owner or the person authorized by the owner must submit the following documents:

a) Proof of ownership of the consigned goods;

b) A list of consigned goods (if available).

2. In cases where the recipient of the consigned goods cannot be identified as provided in this Article, they shall be handled according to the provisions of Article 45 of the Customs Law.

Section 3. REGARDING GOODS IN BOND WAREHOUSES AND TAX-PAID WAREHOUSES

Article 27. Bonded warehouse

A bonded warehouse is an area established within the territory of Vietnam, separated from surrounding areas to temporarily store, preserve, or provide certain services for goods from abroad or from within the country brought into the bonded warehouse under a lease agreement between the bonded warehouse operator and the goods owner.

Article 28. Customs inspection and supervision of bonded warehouses

Bonded warehouses, goods, and means of transport entering, exiting, or stored in bonded warehouses must go through customs procedures and be subject to customs inspection and supervision.

Article 29. Areas permitted for establishing bonded warehouses

Bonded warehouses may be established in the following areas:

1. Provinces and centrally-administered cities that serve as key points of trade between Vietnam and other countries, with favorable conditions for exporting and importing goods.

2. Industrial zones, high-tech parks, export processing zones, and other special economic zones (hereinafter referred to as industrial zones).

Article 30. Establishment of bonded warehouses

1. Conditions for establishing bonded warehouses:

a) Being a business entity established in accordance with the law;

b) Having warehousing and logistics functions for import and export goods recorded in the Business Registration Certificate;

c) The warehouse or yard being established in areas stipulated in Article 29 of this Decree, separated from surrounding areas by a fence system, ensuring regular customs inspection and supervision;

d) Having technical facilities and transportation means suitable for storing and preserving goods and meeting customs inspection and supervision requirements.

2. Documents required for establishing a bonded warehouse include:

a) An application form for establishing a bonded warehouse according to the model of the General Department of Customs;

b) Business Registration Certificate;

c) A layout diagram of the warehouse or yard showing clearly the boundary separating it from the outside, the location of storage areas, internal transportation routes, fire prevention and explosion protection systems, warehouse office, and customs workplace;

d) Legal documents regarding the right to use the warehouse or yard.

Article 31. Procedures for issuing a permit to establish a bonded warehouse

1. The application for establishing a bonded warehouse is submitted to the Customs Office of the province, central city, or centrally-administered municipality (hereinafter referred to as the Customs Office) where the enterprise intends to establish the bonded warehouse.

a) Within 15 (fifteen) days from the date of receiving complete and valid documents from the enterprise, the Customs Office will carry out:

- Document review;

- On-site inspection of the warehouse or yard;

- Reporting results and making recommendations to the Director General of the General Department of Customs.

b) Within 15 (fifteen) days from the date of receiving the report and recommendation from the Customs Office and the application for establishing a bonded warehouse, the Director General of the General Department of Customs issues a decision to grant a permit to establish a bonded warehouse or sends a reply if the enterprise does not meet the conditions stipulated in Article 30 of this Decree.

2. Annually, the Customs Office conducts inspections of the operation of bonded warehouses and compliance with customs laws by enterprises granted permits. If violations are detected, the Customs Office will conduct surprise inspections of the bonded warehouses.

3. The Director General of the General Department of Customs issues a decision to revoke the operating permit of a bonded warehouse in the following cases:

- The enterprise submits a written request to stop the operation of the bonded warehouse;

- Within one year, the bonded warehouse operator has committed three administrative offenses related to customs, punished with fines exceeding the administrative penalty authority of the Customs Sub-Department Director; or one administrative offense, punished with a fine exceeding the administrative penalty authority of the Customs Department Director or criminally prosecuted.

- Within six months, the enterprise fails to put the bonded warehouse into operation without a legitimate reason.

4. Based on business needs, enterprise recommendations, and in accordance with geographical location and operational conditions of bonded warehouses, the Director of Customs shall decide on allowing enterprises to expand, reduce, or relocate bonded warehouses, but must ensure conditions for the Customs authority to strictly manage.

Article 32. Services performed for goods stored in bonded warehouses

If there is an agreement or authorization in writing from the consignor, the bonded warehouse operator may perform the following services for goods stored in bonded warehouses:

1. Strengthening packaging, sorting goods, and sampling goods within the bonded warehouse under the direct supervision of customs officials;

2. Acting on behalf of the consignor to handle customs procedures for goods entering or leaving the bonded warehouse;

3. Transporting goods from the port to the bonded warehouse, from the bonded warehouse to the port, and between bonded warehouses;

4. Transferring ownership of goods in accordance with the provisions of the law.

Article 33. Leasing bonded warehouses

1. Entities permitted to lease bonded warehouses:

a) Vietnamese traders authorized to engage in import-export activities under various economic sectors;

b) Foreign traders;

c) Foreign organizations and individuals.

2. Lease contracts for bonded warehouses:

Lease contracts for bonded warehouses are agreed upon by the bonded warehouse operator and the consignor in accordance with the provisions of the law. The lease contract must clearly specify the name of the goods, type of goods, quantity of goods, quality of goods, lease period, services stipulated in Article 32 if requested by the consignor, and the responsibilities of both parties signing the lease contract.

3. The term of the lease contract for bonded warehouses shall not exceed 365 (three hundred sixty-five) days from the date the goods are stored in the warehouse. The bonded warehouse operator has the responsibility to notify the bonded warehouse Customs office in writing before the lease contract expires. In case the consignor requests and obtains written approval from the Director of Customs, the lease contract term may be extended by no more than 180 (one hundred eighty) days from the expiration date of the lease contract.

4. When the lease contract has expired and the consignor does not process an extension of the bonded warehouse lease contract, it will be handled as follows:

a) Within 90 (ninety) days from the date the bonded warehouse lease contract expires, if the consignor signs an extension contract for the bonded warehouse lease contract, the General Customs Department will handle administrative violations according to the law and accept the extension contract;

b) After the 90 (ninety) day period from the expiration date of the contract, if the consignor does not sign an extension contract or does not remove the goods from the bonded warehouse, the General Customs Department will organize the liquidation of goods stored in the bonded warehouse according to the law.

5. During the term of the bonded warehouse lease contract, if the consignor issues a written abandonment of the goods stored in the bonded warehouse, the General Customs Department will organize the liquidation of those goods.

6. The liquidation of goods stored in the bonded warehouse shall be carried out in accordance with the law. Revenue from the liquidation of goods shall be deposited into the state budget after deducting storage costs and other related liquidation costs as prescribed by law.

Article 34. Goods entering, exiting, and being stored and preserved in bonded warehouses

1. Goods from Vietnam that have completed export customs procedures, and goods from abroad intended for transit, storage in Vietnam awaiting departure to a third country or to undergo import procedures into Vietnam, as stipulated in Clause 1 of Article 33 of this Decree, may be stored in bonded warehouses, except for the following goods:

a) Counterfeit goods bearing Vietnamese trademarks or origin names;

b) Goods posing public danger or environmental pollution;

c) Prohibited export or import goods, except where approved by the Prime Minister.

2. Goods from abroad brought into bonded warehouses include:

a) Goods of foreign consignors who have not signed sales contracts with Vietnamese enterprises;

b) Imported goods of Vietnamese enterprises waiting to enter the domestic market without having paid import duties.

3. Goods from the domestic territory of Vietnam brought into bonded warehouses include:

a) Exported goods that have completed customs procedures and are awaiting export;

b) Goods that have exceeded the temporary import period and must be re-exported;

c) Goods ordered by competent authorities to be re-exported.

4. Goods stored and preserved in bonded warehouses must comply with the lease contract for bonded warehouses. Goods entering or exiting bonded warehouses must complete customs procedures in accordance with the law.

5. The transportation of goods from the port or from the consolidation point after completing customs procedures (for exported goods entering bonded warehouses) to the bonded warehouse or from the bonded warehouse to the port is subject to customs supervision.

Article 35. Customs procedures for goods entering bonded warehouses

1. For goods from abroad entering bonded warehouses: the consignor or their authorized representative must submit to the bonded warehouse Customs office the lease contract for bonded warehouses, customs declaration forms, and other necessary documents as prescribed by the General Director of the General Customs Department.

2. For goods from Vietnam entering bonded warehouses: the consignor or their authorized representative must complete all customs procedures as required for exported goods under the law before storing the goods in the bonded warehouse; submit to the bonded warehouse Customs office the lease contract for bonded warehouses, customs declaration forms for exported goods that have completed customs procedures, customs declaration forms for goods entering the bonded warehouse, and other necessary documents to complete the warehousing procedures in accordance with the law.

Article 36. Customs procedures for removing goods from bonded warehouses

1. Goods removed to foreign countries:

a) The consignor or their authorized representative removing goods from the bonded warehouse for export to a foreign country must declare customs and submit to the bonded warehouse Customs office the following documents:

- Export customs declaration form;

- Power of attorney for exporting goods (if not included in the lease contract);

- Warehouse release document in the format prescribed by the Ministry of Finance.

b) The customs office at the bonded warehouse shall compare the declaration documents when the goods are withdrawn from the warehouse with the documents when the procedures for importing the goods into the warehouse were carried out and the actual consignment, and if they are consistent, it shall proceed with the withdrawal procedures and implement the customs supervision regime as prescribed in Article 12 of this Decree;

c) If the goods under a contract are exported in one shipment but not fully exhausted, the remaining quantity may be deducted until the total quantity recorded in the contract is exhausted;

d) In cases where the lease period of the bonded warehouse has expired but the consignor encounters difficulties in delivering the goods, the goods may be allowed to remain in the border gate area where the bonded warehouse is located, subject to the following provisions:

- Goods are sent to the bonded warehouse within the border gate area;

- The storage period for goods in the bonded warehouse within the border gate area shall not exceed 180 (one hundred eighty) days from the date the goods are placed in the warehouse. After the 180 (one hundred eighty) day period, if the goods have not been completely removed from Vietnam, the Customs Department shall organize the liquidation of such goods according to the provisions of Clause 6, Article 33 of this Decree;

2. Imported goods into the Vietnamese market:

a) Goods from abroad sent to a bonded warehouse, goods from abroad transferred ownership rights to a bonded warehouse, goods sent to a bonded warehouse that are intended to be brought into and consumed in the Vietnamese market must go through customs procedures and comply with tax laws and import-export management policies applicable to other imported goods;

b) The actual importation time of goods is the time when the customs authority registers the customs declaration for imported goods;

c) Goods sent to a bonded warehouse that are required to be re-exported according to the decision of the competent state management agency are not permitted to be re-imported into the Vietnamese market;

Article 37. Management of goods stored in bonded warehouses

1. The bonded warehouse operator must notify the customs office at the bonded warehouse in writing before providing services for goods stored in the bonded warehouse as prescribed in Clause 1, Article 32 of this Decree;

2. The transfer of goods from one bonded warehouse to another must be approved in writing by the Director of the Customs Department. The lease term of the new bonded warehouse shall be calculated from the date the goods are placed in the first bonded warehouse;

3. The bonded warehouse operator must maintain accounting records to monitor the entry and exit of goods in accordance with the regulations of the competent state authorities;

4. Every 45 (forty-five) days, the bonded warehouse operator must submit a written report to the Director of the Customs Department on the current status of goods in the warehouse and the operational situation of the warehouse;

5. In cases where damaged, deteriorated, quality-degraded, or expired goods need to be destroyed during storage, the bonded warehouse operator must have a written agreement with the consignor or their authorized representative regarding the destruction of the goods. The agreement must be submitted to the Customs Department where the bonded warehouse is located. The destruction procedure shall be carried out in accordance with the law;

Article 38. Tax-pending Warehouse

A tax-pending warehouse is established to store imported raw materials for the production needs of the enterprise operating the tax-pending warehouse. Raw materials imported into the tax-pending warehouse are exempt from import duties and other taxes.

Article 39. Conditions for establishing a bonded warehouse

1. They must be enterprises established in accordance with the law.

2. Have at least a 50% export ratio of products manufactured from imported raw materials sent to the bonded warehouse.

3. Not owe taxes subject to compulsory enforcement.

4. Have a system of books and documents to monitor exports, imports, outbounds, and inbounds strictly and thoroughly in accordance with the provisions of the law.

5. The warehouse must be constructed in an area convenient for customs management and supervision.

Article 40. Procedures for applying to establish a bonded warehouse

1. A business wishing to establish a bonded warehouse submits two sets of application files to the Customs Department where the business operates, including the following documents:

a) Application form for establishing a bonded warehouse (according to the model of the General Department of Customs);

b) Business registration certificate (certified copy);

c) Design layout of the bonded warehouse;

d) Operating rules of the bonded warehouse.

2. Within the latest 15 (fifteen) days from the date of receipt of the complete application file for establishing a bonded warehouse, the Director of the Customs Department issues a document granting the establishment permit for the bonded warehouse or provides a document explaining the reasons for disagreement if the business does not meet the conditions for establishing a bonded warehouse as stipulated in Article 39 of this Decree.

3. The Director of the Customs Department issues a decision to revoke the Operation Permit of the bonded warehouse in the following cases:

a) The business sends a written request to the Director of the Customs Department to cease operations of the bonded warehouse;

b) The business fails to meet the requirements prescribed in Article 39 of this Decree.

4. The handling of remaining raw materials in the bonded warehouse after the Operation Permit of the bonded warehouse expires shall be carried out as follows:

a) In case the consignor no longer needs to use the materials and sends a written request, the customs authority will process the procedures for re-export or destruction according to the law;

b) In case the consignor requests to transfer to another type of business, they must register and declare a new customs declaration. The customs authority calculates tax and issues a tax notification. The time of registering the customs declaration and calculating tax is the time when the Operation Permit of the bonded warehouse expires.

Article 41. Customs procedures for goods entering and leaving the bonded warehouse

Customs procedures for imported raw materials entering the bonded warehouse are carried out like import customs procedures, except for the tax calculation and payment procedures which are implemented as follows:

1. The business must register and declare two separate customs declarations for the portion of imported raw materials under bond and the portion of imported raw materials for producing domestic consumption products.

2. The basis for determining the ratio of imported raw materials under bond is the export ratio of products recorded in the investment license (if the business implements exports according to the ratio specified in the investment license) or the ratio self-determined by the business, but not less than 50% of the products produced from imported raw materials sent to the bonded warehouse. In both cases, the business must submit a registration letter to the Customs Department managing the bonded warehouse before January 1st each year.

3. Based on the ratio of domestically consumed products registered by the business, the customs authority will carry out the registration of customs declarations, calculate tax, and collect import tax on the portion of raw materials used to produce domestically consumed products.

4. For imported raw materials entering the bonded warehouse for production for export, the customs authority does not calculate tax on the declaration but must clearly specify the name, type, and quantity of these goods on the customs declaration and must record them in the tracking book as required by law.

Article 42. Handling of goods stored in the bonded warehouse that are damaged or deteriorated

Goods stored in the bonded warehouse that are damaged, deteriorated, and do not meet production requirements will be processed through customs procedures for re-export or destruction. The destruction process is carried out as follows:

1. The business sends a letter to the Customs Department managing the bonded warehouse, clearly stating the reason for destruction, the name of the raw material, its type, quantity, and the import customs declaration number (number, date, month, year).

2. The business organizes the destruction process under the supervision of the customs authority, tax authority, and environmental protection authority according to the law.

3. The results of the destruction must be recorded in a protocol signed and confirmed by the bonded warehouse manager and representatives of supervisory authorities. The destruction protocol serves as a liquidation document for goods stored in the bonded warehouse.

Article 43. Liquidation of goods in the bonded warehouse

By the end of the planning year (December 31 each year), no later than January 31 of the following year, the business must prepare a summary table of import customs declarations and the total amount of imported raw materials under bond, and a summary of export customs declarations and the total amount of products that must be exported, and submit them to the customs authority. After verifying the accuracy of the report and comparing it with the records kept by the customs authority, based on the export ratio registered by the business, the customs authority will calculate tax for the business as follows:

1. If the actual export ratio is lower than the bonded ratio, the business must immediately pay tax on the difference between the quantity of finished products that should have been exported and those actually exported. Late tax payment will be handled according to the law.

2. If the actual export ratio exceeds the bonded ratio, the business will be refunded the tax difference between the actual exports and the amount already paid.

3. Businesses with bonded warehouses are responsible under the law for the accuracy and completeness of the summary reports stipulated in this provision.

Article 44. Customs inspection and supervision of bonded warehouses

1. The customs authority's inspection and supervision of bonded warehouses mainly take place during customs procedures for imported and exported goods, goods stored in bonded warehouses, during the liquidation of goods stored in bonded warehouses, and post-clearance inspections of goods stored in bonded warehouses. The customs authority does not directly supervise or seal the bonded warehouse.

2. The business is responsible for organizing the management of the bonded warehouse and closely cooperating with the customs authority in implementing the inspection and supervision regime of the bonded warehouse.

Section 4. REGARDING MEANS OF TRANSPORT LEAVING THE COUNTRY, ENTERING THE COUNTRY, OR TRANSITTING THROUGH THE COUNTRY

Article 45. General Provisions

1. Means of transport leaving the country, entering the country, or transiting through the territory of Vietnam must complete customs procedures at the border gate where such means of transport leave, enter, or transit. When completing customs procedures, if the customs authority detects signs of violation of laws, the person in charge of the means of transport must comply with the requirements of the customs authority for inspection and search in accordance with the provisions of the law.

2. Port authorities, airports, seaports, and international railway stations have the responsibility to notify the Customs Sub-department of the customs gate in advance of the information prescribed in Article 56 of the Customs Law. Transport organizations are responsible for providing the Customs Sub-department of the customs gate with information about goods, passengers, drivers, and other personnel working on the means of transport, as well as other relevant information related to the management of means of transport leaving the country, entering the country, or transiting through the country by the customs authority.

3. The information prescribed in Clause 2 of this Article shall be provided in writing or via a computer directly connected to the Customs Sub-department.

4. Means of transport leaving the country, entering the country, or transiting through the country are subject to customs supervision as prescribed in Article 12 of this Decree.

5. Military means of transport carrying civilian passengers and goods when leaving the country, entering the country, or transiting through the country must complete customs procedures like other means of transport leaving the country, entering the country, or transiting through the country.

Article 46. Aircraft Leaving the Country, Entering the Country, or Transitting Through the Country

1. Immediately after the aircraft enters the country and the aviation authority completes air traffic procedures for departing passengers and exported goods, the aircraft operator or their authorized representative must submit to the customs authority at the airport the following documents:

a) Declaration form for goods and baggage;

b) List of crew members and staff working on the aircraft;

c) Passenger list.

2. Aircraft transiting through the country for technical stops are not required to complete customs declaration procedures but are subject to customs supervision.

Article 47. Ships Leaving the Country, Entering the Country, or Transitting Through the Country

1. Customs Procedures:

a) At least one hour before the ship is ready to leave the country or enter the country and complete customs procedures, the port authority and transport organization are responsible for notifying the customs authority at the port of the information prescribed in Clauses 2 and 3 of Article 45 of this Decree;

b) The customs authority will process customs procedures for ships leaving the country or entering the country at the designated location. In cases where the competent state management agency decides that the ship should anchor at another location within Vietnam's territorial waters, the customs procedures for ships leaving the country or entering the country will be conducted at that location.

2. Customs documents include:

The captain or their authorized representative must present to the customs authority at the port the ship's voyage logbook (for entry), cargo layout plan, and submit the following documents:

a) Declaration form for goods carried on the ship;

b) Arrival declaration form for entry;

c) Declaration form for fuel, food, and supplies of the ship;

d) Declaration form for explosives, flammable materials, narcotics, poisons, and weapons on board the ship;

đ) Crew list;

e) Passenger list (if there are passengers);

g) Declaration form for goods and baggage of the crew.

3. It is not allowed to withdraw or amend documents in the customs file already submitted to the customs authority, except in cases of legitimate reasons and the amendment of these documents does not affect the implementation of tax regulations and import-export commodity management policies and is accepted by the Director of the Customs Sub-department.

Article 48. Ships and Aircraft Changing Ports

1. Ships and aircraft changing ports refer to the situation where ships and aircraft are moving from one port to another during the period of unloading imported goods or loading exported goods under the supervision and monitoring of the customs authority.

2. When ships and aircraft change ports, the person in charge of the means of transport or their authorized representative must submit a declaration form for goods to the customs authority.

3. The customs authority at the departure port area confirms the file and hands it over to the person in charge of the ship being transferred to the customs authority at the arrival port area.

4. Goods changing ports and the ship's food and supply warehouse must be sealed by customs, except in cases where imported goods remain in the cargo hold and have not been moved off the ship.

Article 49. International Railway Trains Leaving the Country, Entering the Country, or Transitting Through the Country

1. International Railway Trains Leaving the Country: When the train arrives at the border station, the train conductor or their authorized representative must submit to the customs authority at the station the following documents:

a) Declaration form for train composition, list, and baggage declaration form for the crew and other personnel on the train;

b) Declaration form for exported goods, including transit goods, and car handover forms (if the train is carrying goods);

c) Passenger list and passenger baggage consignment forms (if the train is carrying passengers);

d) Declaration form for fuel, materials, food, and supplies of the train.

2. International Railway Trains Entering the Country: When the train arrives at the border station, the train conductor or their authorized representative must submit to the customs authority at the station the following documents:

a) Declaration form for train composition, declaration form, and baggage declaration form for the crew and other personnel on the train;

b) Declaration form for imported goods and car handover forms (if the train is carrying goods);

c) Passenger list and passenger baggage consignment forms (if the train is carrying passengers);

d) Declaration form for fuel, materials, food, and supplies of the train;

đ) Declaration form for goods unloaded at each domestic connecting station.

3. International Railway Trains at Domestic Connecting Stations: When the train arrives at a domestic connecting station, the train conductor or their authorized representative must submit to the customs authority at the station the following documents:

a) A summary declaration form for imported goods with confirmation from the customs authority at the border connecting station;

b) Transport documents;

c) Transit goods handover forms (if there are international transit goods).

4. The person in charge of the international railway train or the consignor (if applicable) is responsible for ensuring the integrity of the goods and cars during transportation from the domestic loading station to the departure station (for export goods) and from the entry station to the domestic unloading station (for import goods).

Article 50. Motor vehicles exiting, entering, or transiting the country

Motor vehicles exiting, entering at border gates must park in designated areas to complete customs procedures. The declarant must submit the following documents to the customs authority at the gate:

1. Customs declaration form for motor vehicles exiting, entering, or transiting.

2. Export and import goods declaration form (if carrying export or import goods).

3. Export and import luggage declaration form of the driver.

4. Passenger list and passenger luggage declaration form (if there are passengers).

Article 51. Other conveyances

For primitive conveyances exiting, entering, or transiting, the owner or operator of the conveyance must declare and submit the following documents to the customs authority:

1. Export and import goods declaration form (if carrying export or import goods).

2. Luggage declaration form of the conveyance operator and other persons working on the conveyance and of passengers (if any).

Article 52. Conveyances temporarily imported for re-export with a time limit

1. Conveyances referred to in this Article include tourist cars, motorcycles, boats, and motorized and non-motorized rafts.

2. Conveyances temporarily imported for re-export with a time limit must declare customs, be subject to customs inspection and supervision.

3. Conveyances temporarily imported for circulation within the border gate area for a period not exceeding 48 (forty-eight) hours or within the border district with a border gate for a period not exceeding 12 (twelve) hours must obtain permission from the head of the public security agency in charge of the border gate area.

4. Conveyances temporarily imported for circulation within the province or city with a border gate for a period not exceeding 05 (five) days must obtain permission from the Director of Public Security of the province or city where the temporarily imported conveyance circulates.

5. Conveyances temporarily imported for circulation outside the province or city with a border gate must obtain permission from the Minister of Public Security.

6. Conveyances temporarily imported for circulation in Vietnam that fall under the category of conveyances prohibited from circulation in Vietnam must obtain permission from the Prime Minister.

7. If conveyances temporarily exported with a time limit re-enter through the same border gate, they must obtain permission from the Head of the Customs Branch; if they re-enter through another border gate in the same province or city, they must obtain permission from the Director of the Customs Department; if they re-enter through a border gate in another province or city, they must obtain permission from the Director General of the General Customs Department.

8. The customs file includes:

b) Commercial invoice;

b) Permit (except in cases of temporary import for circulation in the border gate area);

c) Circulation registration certificate.

Chapter III

HANDLING VIOLATIONS

Article 53. Handling Violations

1. The declarant and related organizations or individuals who violate the provisions of this Decree shall be subject to administrative penalties, compensation for damages (if any), or criminal prosecution according to the law, depending on the nature and degree of violation.

2. Customs officers and related organizations or individuals who abuse their positions or powers to violate the provisions of this Decree shall be subject to disciplinary action, compensation for material damage (if any), or criminal prosecution according to the law, depending on the degree of violation.

Article 54. Petitioning and Reporting

1. Organizations and individuals have the right to appeal to the customs authority regarding decisions made by a lower-level customs authority. Organizations and individuals have the right to report violations of the law by customs officers to the heads of various levels of the customs authority.

2. The head of each level of the customs authority upon receiving an appeal or complaint must take responsibility for examining, resolving, and responding to appeals and complaints in accordance with the law on appeals and complaints.

3. Organizations and individuals have the right to initiate administrative litigation before the administrative court regarding administrative decisions or administrative law violations by the customs authority or customs officers according to the law.

Chapter IV

IMPLEMENTING PROVISIONS

Article 55. Within one (01) year from the effective date of this Decree:

This Decree takes effect from January 1, 2002.

Decree No. 16/1999/NĐ-CP dated March 27, 1999 of the Government on customs procedures, customs supervision, and customs fees, Decision No. 212/1998/QĐ-TTg dated November 2, 1998 of the Prime Minister promulgating the Regulations on bonded warehouses cease to be effective from the date this Decree takes effect.

All previous regulations contrary to this Decree are abolished.

Article 56. Responsibility for Implementing the Decree

Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the Central Government are responsible for implementing this Decree./.