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:

Chapter 1:

GENERAL PROVISIONS

Article 1. Scope of application

This Decree provides detailed 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 treaties shall be implemented.

Article 2. Subjects 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 subject of customs procedures;

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

c) A customs agent.

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

Article 4. Place of customs procedures

1. The place of customs procedures is where customs procedures as stipulated in Article 17 of the Customs Law are carried out. The place of customs procedures includes:

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 place of 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. Place of inspection of exported and imported goods

The place of inspection of exported and imported goods is where the customs authority carries out physical inspections of exported and imported goods, including:

a) The place of customs procedures at the port;

b) The place of customs procedures outside the port;

c) Other places as 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 "consignor") in declaring customs and performing tasks agreed upon in the agency agreement (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) Performing the rights and obligations recorded in the agency contract;

b) Declaring and signing the customs declaration form;

c) Requesting the consignor to compensate for losses and incidental costs arising from the consignor's breach of the agency contract;

d) Requesting the consignor to provide complete and accurate documents and information necessary for the customs procedures of the export and import consignment;

đ) Performing customs procedures tasks according to the consignor's authorization recorded 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 consignor 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 export and import consignment;

c) Compensating the Agent for losses and incidental costs caused by the consignor'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 the fault of the Agent.

Chapter 2:

CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION REGIMES

PART 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 comprising 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 for goods or other documents having equivalent legal value to a 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 for goods or other documents having equivalent legal value to a 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 responsible for 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 late submission shall not exceed sixty days from the date of registering the customs declaration form;

b) Other documents in the customs declaration dossier (excluding the customs declaration form). The deadline for late submission shall not exceed 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 applicable to imported and exported goods;

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

c) Tax policies and management policies for imports and exports 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 system connected to the customs authority's network as prescribed by law.

5. When handling customs declaration registration, the customs officer is responsible for: checking the documents in the customs declaration dossier; reviewing the contents of the customs declaration; comparing the contents of the customs declaration with the documents in the customs declaration dossier; registering the customs declaration dossier in accordance with the law. In case of refusal to accept the customs declaration registration, the reasons for refusal 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; import and export 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 decisions or changes in the form, ratio, and method of determining the ratio of actual inspections of goods for each specific export and import consignment on the database built as stipulated in Clause 1 of this Article, the customs declaration dossier, and other relevant information.

3. The customs officer responsible for the actual inspection of goods bases the methods and ways of inspecting goods suitable for each specific consignment on the Head of the Customs Sub-department's decision regarding the form and ratio of actual inspections of goods. During the inspection process, if any signs of violation of the law are discovered, they must report to the Head of the Customs Sub-department to decide on changing the form and ratio of actual inspections 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 record of one year of exporting from the date of customs procedures without being administratively penalized for customs violations or has been administratively penalized for customs violations within the penalty authority of the Head of the Customs Sub-department.

The importer has a record of two years of importing from the date of customs procedures without being administratively penalized for customs violations or has been administratively penalized for customs violations within the penalty authority 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 the 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 the actual exported and imported goods according to the conclusions of these agencies or organizations.

For other goods, the customs authority shall record confirmation of the 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 inspected units. If the goods are packed in containers, the inspection ratio is the proportion of inspected containers or the proportion of inspected 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 three or more 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 authority of the Head of the Customs Sub-Department to impose penalties.

b) In the period specified in Point a of this clause, if a consignor has been administratively sanctioned once for a customs violation with a penalty exceeding the authority of the Director of the Provincial, Interprovincial, or Central City Customs Department (hereinafter referred to as the Director of the Customs Department) to impose penalties, 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, customs officers shall count or weigh the entire consignment.

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

If the sign of violation is related to fraudulent quality of goods, customs officers shall take random samples or suspicious samples for inspection, analysis, or appraisal with the presence of the declarant. The sampling process shall be documented in a record signed 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 of goods previously decided 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 customs officers cannot determine the name, quantity, or quality of the goods, the following measures shall be taken:

a) Customs officers shall take samples of the goods with the presence of the declarant for analysis or appraisal. The sampling process must be documented in a record signed by the customs officer and the declarant.

b) If the declarant disagrees with the initial conclusion of the customs authority regarding the inspection, analysis, or appraisal (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 proceed with customs procedures. Upon receipt of the re-appraisal result, the customs authority shall base its 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 customs procedures on the customs declaration file and the Certificate of Registration for State Inspection of Goods Quality or the Notice of Exemption from State Inspection of Goods Quality issued by the State Inspection Authority.

3. The declarant has the right to lodge complaints with the customs authority or competent state management agency or initiate litigation before the Court regarding decisions made by 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 the 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 document and bear legal responsibility for the legality of the C/O.

c) For goods that Vietnam or an international organization has announced to be at a time point posing a risk 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 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

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 yet 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 transiting through border gates.

2. Customs supervision methods

a) Customs supervision is carried out in the following ways:

Sealing by the customs authority, including sealing with customs seals, sealing with dedicated customs ropes or locks;

Direct supervision by customs officials;

Technical supervision.

b) 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 transiting through border gates

1. Goods transiting through border gates must be transported along the specified route and arrive at 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 transit process.

3. During the transit process, if there is an accident or force majeure causing damage to the customs seal or loss of the integrity of the goods, then as soon as possible, the carrier, consignor, and accompanying customs official (if any) must report to the nearest customs authority or commune, ward, town people's committee to establish a record confirming the condition of the goods.

4. Procedures for goods transiting through border gates:

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

The border gate customs authority is responsible for inspecting the exterior condition of the goods; preparing a handover record and transferring the goods to the carrier for delivery to the location outside the border gate for customs procedures; notifying the customs authority at the location outside the border gate about important information regarding the goods.

The customs authority at the location outside the border gate receives the transferred goods; compares the goods and confirms the handover record of the border gate customs authority; processes import customs procedures for the goods; notifies the border gate customs authority about the inspection results concerning the information noted by the border gate customs authority regarding the imported goods.

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

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

Upon receiving the request from the customs authority at the location outside the border gate recorded in the request for transfer through the border gate, the border gate customs authority and the customs authority at the location outside the border gate shall process customs procedures according to the provisions of point a, Clause 4 herein.

c) For exported goods:

The customs authority at the location outside the border gate processes export customs procedures; prepares a handover record, transfers the goods and documents to the declarant for delivery to the border gate customs authority.

The border gate customs authority receives the goods; compares the actual goods with the handover record of the customs authority at the location outside the border gate; 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 procedures for export and import goods subject to intellectual property rights protection

1. When wishing to request the customs authority to temporarily suspend customs procedures 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 procedures to the Head of the Customs Sub-department where the export and import goods are located;

b) Pay a provisional deposit equal 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 from a financial institution to ensure compensation for damages to the owner of the goods and payment of incidental costs arising from the improper request for temporary suspension of customs procedures;

c) Present to the customs authority the certificate of protection or documentation proving legitimate 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 a 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 procedures (hereinafter referred to as suspension) for the consignment. The decision on suspension shall be sent to the exporter, importer, 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;

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 procedures for resolution, then the Head of the Customs Sub-department may decide:

To process clearance procedures for the consignment;

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

To process refund procedures for the requesting party for 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. If 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 exported or imported 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 exported or imported goods shall bear legal responsibility; implement decisions of competent state authorities; compensate the owner of the intellectual property rights; and pay incidental costs arising from the suspension. The customs authority shall refund the provisional deposit to the requesting party.

PART 2: REGARDING OTHER TYPES OF EXPORT AND IMPORT GOODS

Article 15. Goods in transit

1. Customs procedures for goods in transit shall be carried out at the customs office of the border gate where the goods are imported or exported. Goods in transit must enter and exit through the designated border gate; they must be transported along the specified route within the time frame recorded in the customs declaration; and they must be under customs supervision.

2. Goods in transit 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. Goods in transit that do not pass through mainland territory may be stored in warehouses within the border gate area.

4. Goods in transit that are stored outside the border gate area, or that pass through mainland territory, or other goods in transit as prescribed by Vietnamese law must have a transit permit issued by competent state authorities.

5. Documents to be submitted when handling customs procedures for goods in transit:

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

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

6. Responsibilities of the customs authority:

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

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

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

7. In case of accidents or unforeseen events causing damage to the customs seal or changes to 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 nearest People's Committee of the commune, ward, or town to establish a record confirming the current status of the goods.

Article 16. Temporary export and import goods for participation in trade fairs, exhibitions, and product presentations

1. Temporary imported goods for participation in trade fairs, exhibitions, and product presentations (hereinafter referred to collectively as temporary imported goods).

a) Customs documents include:

Customs declaration;

Copy of the transport document;

Detailed list of goods;

Permit from the competent state management agency (for goods requiring a permit).

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 period of temporary importation shall be implemented according to the provisions of 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 presentations abroad (hereinafter referred to collectively as temporary exported goods).

a) Customs documents include:

Customs declaration;

Detailed list of goods;

Permit from the competent Vietnamese state management agency (for goods requiring a permit).

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 period of temporary exportation 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 the foreign market must obtain permission from the competent Vietnamese state management agency.

Article 17. Machinery, equipment, and professional tools temporarily exported and imported with a time limit

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

2. Customs documents include:

b) Commercial invoice;

b) Request letter;

c) Detailed list of goods;

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

đ) Confirmation document of the work using temporarily exported and imported goods from the agency or organization where the owner works.

Article 18. Spare parts and accessories temporarily imported for the purpose of replacing and repairing foreign ships and aircraft

1. Foreign shipping and air transport companies with ships and aircraft coming to Vietnam for repair are permitted to send spare parts and accessories for the purpose of repair.

2. Spare parts and accessories temporarily imported for the purpose of replacing and repairing foreign ships and aircraft shall be carried by the ship or aircraft itself upon entry or sent before or after according to the address of the ship company's agent or the repair factory.

3. The declarant is the person in charge of the ship or aircraft, the ship company's agent, or the repair factory. The declarant is responsible under the law for using the temporarily imported spare parts and accessories in accordance with the declared purpose.

4. Customs documents include:

Customs declaration;

Detailed list;

Declaration request from the declarant;

Copy of the transport document.

Article 19. Goods exported and imported through postal services

1. Goods belonging to which type of export or import shall apply the customs procedures for that type of export or import.

2. The declarant for goods exported and imported through postal services is the owner of the goods or the postal service provider enterprise. The postal service provider enterprise is the natural 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 goods for customs inspection;

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

d) Receive goods to transfer back to the owner.

3. Postal service providers can declare goods of multiple owners on one customs declaration form.

Article 20. Goods bought and sold on transportation means exiting and entering at Vietnam’s seaports and river ports

1. Merchants buying and selling goods with people on transportation means exiting and entering must handle customs procedures and fulfill all duties regarding taxes and management policies for goods as stipulated 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 and exchanged by border residents

1. Residents in border areas carrying goods across the border within the specified limit do not need to declare customs, if exceeding the limit, they must declare customs and comply with laws on taxation and export-import management policies.

2. Where there is no customs office, the Border Guard shall manage goods as provided for in Clause 1 of this Article.

Article 22. Assets moved for export and import

1. Foreign individuals bringing 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 of employment or work in Vietnam issued by the competent Vietnamese state authority;

c) Copy of the transport document;

d) Detailed list of assets.

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

b) Commercial invoice;

b) Confirmation of completion of work or residence period issued by the Ministry of Foreign Affairs or the competent Vietnamese authority;

c) Detailed list of assets;

d) Import declaration confirmed by the customs authority along with proof of settlement of temporarily imported goods with the customs authority and payment receipts for goods subject to tax.

3. Assets moved by Vietnamese organizations and individuals taken from Vietnam to abroad for work or purchased abroad, when the time limit for transfer has expired, must handle customs procedures. Customs documents include:

b) Commercial invoice;

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

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

4. Assets moved by Vietnamese individuals and families settling abroad who bring them back to Vietnam when allowed to settle in Vietnam or take them out when allowed to settle abroad must handle customs procedures. Customs documents include:

b) Commercial invoice;

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

c) Detailed list of assets;

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

Article 23. Luggage, foreign currency, precious metals, precious stones, Vietnamese currency for export and import

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

2. Persons entering the country who have declared temporary imported items must bring out the same items when exiting. Persons exiting the country who have declared temporary exported items must bring back the same items when entering. In case of loss or misplacement of temporarily imported goods, a confirmation letter from the competent public security authority is required.

3. Persons exiting or entering the country carrying precious stones, precious metals (excluding international standard gold) must comply with the regulations of the competent state management agency and complete customs procedures.

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

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

Article 24. Goods for Export and Import to Serve Urgent Needs, Security, and National Defense

1. Goods for export and import to serve urgent needs include:

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

b) Other goods for export and import to serve urgent needs as decided by the Prime Minister.

2. Customs Procedures:

a) For goods serving urgent needs:

The head of the agency or the person in charge of the enterprise must issue a written confirmation that the goods are for export and import to serve urgent needs and bear legal responsibility for such confirmation.

Goods for export and import to serve urgent needs may be cleared before submitting the relevant documents in the customs file. The deadline for submission shall not exceed thirty days from the date of clearance.

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

b) For goods serving security and national defense needs:

Goods for export and import accompanied by a written confirmation from the Minister of Public Security or the Minister of National Defense stating that they are for security and national defense purposes may be cleared before submitting the relevant documents in the customs file. The deadline for submission shall not exceed thirty days from the date of clearance.

Goods for security and national defense needs accompanied by a written confirmation from the Minister of Public Security or the Minister of National Defense requiring high security or special confidentiality (top secret, absolutely secret) shall be exempted from physical inspection and declaration.

The Minister of Public Security and the Minister of National Defense shall be responsible to the Prime Minister for the content of their confirmation letters.

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

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

2. Personal luggage and means of transport of individuals and organizations listed below are exempt from customs inspection:

a) Means of transport and items used for 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 Vietnam 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 persons specified in point b of this clause;

3. Other goods exempt from customs declaration and inspection are decided 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 provisions on diplomatic privileges and immunities under the law, the Director of the General Department of Customs shall decide to inspect and handle 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 and 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) Documents proving 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: FOR GOODS IN BONDED 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, for temporarily storing, preserving, or providing certain services for goods from abroad or from within the country brought into the bonded warehouse pursuant to a bonded warehouse lease contract signed 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 or leaving, or stored and preserved in bonded warehouses must go through customs procedures and be subject to customs inspection and supervision.

Article 29. Areas for Establishing Bonded Warehouses

Bonded warehouses may be established in the following areas:

1. Provinces and centrally-administered cities serving as hubs for trade between Vietnam and other countries, with favorable conditions for exporting and importing goods.

2. Industrial zones, high-tech industrial 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; it must be 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 applying to establish 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 design layout of the warehouse or yard area clearly showing the boundary lines separating it from the outside, the locations of storage units, internal transportation routes, fire prevention and explosion protection systems, office space, and customs working areas;

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

Article 31. Procedures for Issuing Warehouse Permit for Bonded Warehouses

1. The application dossier for establishing a bonded warehouse shall be submitted to the Customs Office of the province, central city, or centrally governed municipality (hereinafter referred to as the Customs Office) where the enterprise requests permission to establish the bonded warehouse.

a) Within 15 (fifteen) days from the date of receiving a complete and valid dossier from the enterprise, the Customs Office shall proceed with:

Examining the dossier;

Conducting on-site inspections of the warehouse and storage area;

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

b) Within 15 (fifteen) days from the date of receiving the report and recommendations from the Customs Office, the Director of the General Department of Customs shall issue a decision to grant the Warehouse Permit for the bonded warehouse or provide a written response if the enterprise does not meet the conditions stipulated in Article 30 of this Decree.

2. Annually, the Customs Office shall conduct inspections of the operation of the bonded warehouse and compliance with customs laws by the enterprise that has been granted the permit. In case of discovering signs of violation of the law, the Customs Office shall conduct surprise inspections of the bonded warehouse.

3. The Director of the General Department of Customs shall issue a decision to revoke the Warehouse Permit for the bonded warehouse in the following cases:

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

- Within one year, the owner of the bonded warehouse commits three (three) administrative violations related to customs, which are subject to administrative penalties in the form of fines exceeding the authority of the Head of the Customs Sub-department to impose administrative penalties; or commits one (one) administrative violation related to customs, which is subject to a fine exceeding the authority of the Head of the Customs Office to impose administrative penalties, or is criminally prosecuted.

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

4. Based on business needs, the enterprise's recommendations, and in accordance with the geographical location and operational conditions of the bonded warehouse, the Head of the Customs Office may decide to allow the enterprise to expand, reduce, or relocate the bonded warehouse, but must ensure conditions for the customs authorities to manage strictly.

Article 32. Services Performed on Goods Stored in Bonded Warehouses

If there is an agreement or authorization in writing by the consignor, the owner of the bonded warehouse may perform the following services on goods stored in the bonded warehouse:

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 and 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 of Bonded Warehouses

1. Entities permitted to lease bonded warehouses:

a) Vietnamese traders engaged in import and export activities belonging to various economic sectors;

b) Foreign traders;

c) Foreign organizations and individuals.

2. Lease Contract for Bonded Warehouses:

The lease contract for a bonded warehouse shall be agreed upon by the owner of the bonded warehouse and the consignor in accordance with the provisions of the law. The lease contract for a bonded warehouse must clearly specify the name of the goods, type of goods, quantity of goods, quality of goods, lease period, and services specified in Article 32 if requested by the consignor, as well as the responsibilities of both parties signing the lease contract for the bonded warehouse.

3. The term of the lease contract for a bonded warehouse shall not exceed 365 (three hundred sixty-five) days from the date the goods are stored in the warehouse. The owner of the bonded warehouse shall notify the bonded warehouse customs office in writing before the lease contract expires. If the consignor requests and obtains written approval from the Head of the Customs Office, the lease contract term may be extended by up to 180 (one hundred eighty) days from the date the lease contract expires.

4. When the lease contract has expired and the consignor does not extend the lease contract for the bonded warehouse, it shall be handled as follows:

a) Within 90 (ninety) days from the expiration date of the lease contract for the bonded warehouse, if the consignor signs an extension contract for the lease of the bonded warehouse, the Customs Office shall handle the administrative violation according to the law and accept the extension contract;

b) After 90 (ninety) days 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 Customs Office shall organize the liquidation of goods stored in the bonded warehouse according to the law.

5. During the lease contract term, if the consignor submits a written abandonment of the goods stored in the bonded warehouse, the Customs Office shall 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 costs related to the liquidation of goods as prescribed by law.

Article 34. Goods brought in, taken out, and stored or kept in bonded warehouses

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

a) Counterfeit goods bearing a Vietnamese trademark or name of origin;

b) Goods posing public danger or environmental pollution;

c) Prohibited export or import goods, except in cases where permission is granted by the Prime Minister.

2. Goods from abroad brought into bonded warehouses include:

a) Goods of foreign consignors who have not yet signed sales contracts with businesses in Vietnam;

b) Goods of Vietnamese enterprises imported from abroad awaiting entry into the domestic market without having paid import duties.

3. Goods from within Vietnam brought into bonded warehouses include:

a) Export goods that have completed customs procedures and are waiting for export;

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

c) Goods that state authorities with jurisdiction have ordered to be re-exported.

4. Goods stored or kept in bonded warehouses must comply with the bonded warehouse rental contract. Goods brought into or taken out of bonded warehouses must complete customs procedures in accordance with the provisions of the law.

5. The transportation of goods from the border gate or from the cargo consolidation site after completing customs procedures (for exported goods brought into bonded warehouses) to bonded warehouses or from bonded warehouses to the border gate shall be subject to customs supervision.

Article 35. Customs Procedures for Goods Brought into Bonded Warehouses

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

2. For goods from Vietnam brought into bonded warehouses: the consignor or their authorized representative must complete all customs procedures as required for exported goods before sending the goods into the bonded warehouse; submit to the bonded warehouse customs office the bonded warehouse rental contract, the customs declaration form for exported goods that have completed customs procedures, the customs declaration form for goods brought into the bonded warehouse, and other necessary documents to complete the procedures for warehousing according to the provisions of the law.

Article 36. Customs Procedures for Removing Goods from Bonded Warehouses

1. Goods removed to abroad:

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

Export customs declaration form;

Export authorization letter (if not recorded in the bonded warehouse rental contract);

Warehouse release note according to the model of the Ministry of Finance.

b) The bonded warehouse customs office will compare the set of documents declared at the time of removal with those submitted when completing the warehousing procedures and the actual consignment, if they match, then the removal procedures will be carried out, and the customs supervision regime will be implemented as stipulated in Article 12 of this Decree;

c) If goods from a single contract are exported in one shipment but not fully utilized, the remaining quantity can be deducted until the total quantity specified in the contract is exhausted;

d) In cases where the bonded warehouse rental contract has expired but the consignor encounters difficulties in delivering the goods, the goods are allowed to be stored in the border gate area where the bonded warehouse is located according to the following regulations:

Goods sent to the bonded warehouse in the border gate area;

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

2. Goods imported into the Vietnamese market:

a) Goods from abroad sent to bonded warehouses, goods from abroad sent to bonded warehouses transferred ownership rights, goods sent to bonded warehouses liquidated by the Customs Office wishing to be brought in and consumed on the Vietnamese market must complete customs procedures and comply with tax laws and management policies for imports and exports as required for other imported goods;

b) The actual import date of the goods is the date when the customs authority registers the import customs declaration form;

c) Goods sent to bonded warehouses that are compulsorily 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 storage and preservation of goods stored in bonded warehouses

1. The operator of a bonded warehouse must notify in writing the Customs office managing the bonded warehouse before providing services for goods stored in bonded warehouses as stipulated in Clause 1, Article 32 of this Decree.

2. The movement of goods from one bonded warehouse to another must be agreed upon in writing by the Director of the Customs Department. The term of the new bonded warehouse lease contract shall commence from the date the goods are first placed in the initial bonded warehouse.

3. The operator of a bonded warehouse must maintain accounting records to monitor the entry and exit of goods according to the regulations of competent state agencies.

4. Every forty-five (45) days, the operator of a bonded warehouse must report in writing 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 it is necessary to destroy damaged, defective, deteriorated, or expired batches of goods that occur during storage, the operator of the bonded warehouse must have a written agreement with the owner of the goods or their authorized representative regarding the consent to destroy the goods. The agreement is sent to the Customs Department where the bonded warehouse is located. The procedure for destroying goods is carried out in accordance with the provisions of the law.

Article 38. Tax-pending Warehouses

A tax-pending warehouse is established to store imported raw materials intended for production by the enterprise owning the tax-pending warehouse. Imported raw materials placed in a tax-pending warehouse are not subject to import duties and other taxes at that time.

Article 39. Conditions for Establishing a Tax-Pending Warehouse

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

2. At least fifty percent (50%) of the products produced by the enterprise using imported raw materials stored in the tax-pending warehouse must be exported.

3. There should be no outstanding taxes subject to compulsory collection.

4. There must be a system of books and documents to track exports, imports, entries, and exits strictly in accordance with the law.

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

Article 40. Procedures for Applying to Establish a Tax-Pending Warehouse

1. An enterprise wishing to establish a tax-pending warehouse submits two sets of application files to the Customs Department where the enterprise operates, including the following documents:

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

b) Certificate of business registration (certified copy);

c) Design layout of the tax-pending warehouse;

d) Rules of operation of the tax-pending warehouse.

2. Within fifteen (15) days from the date of receipt of the complete application file for establishing a tax-pending warehouse, the Director of the Customs Department issues a document granting permission to establish a tax-pending warehouse or provides a written response stating the reasons for disagreement if the enterprise does not meet the conditions for establishing a tax-pending warehouse as stipulated in Article 39 of this Decree.

3. The Director of the Customs Department issues a decision to revoke the Operating Permit of the tax-pending warehouse in the following cases:

a) The enterprise sends a written request to the Director of the Customs Department to cease operations of the tax-pending warehouse;

b) The enterprise fails to meet the requirements stipulated in Article 39 of this Decree.

4. The handling of remaining raw materials in the tax-pending warehouse after the Operating Permit of the tax-pending warehouse expires shall be carried out as follows:

a) If the owner of the goods no longer needs them and has submitted a written request, the customs authority will process re-exportation or destruction in accordance with the law;

b) If the owner of the goods requests to transfer to another type of business, they must register and declare a new customs declaration. The customs authority calculates the tax and issues a tax notification. The registration date for the customs declaration and the tax calculation date is the date when the Operating Permit of the tax-pending warehouse expires.

Article 41. Customs procedures for goods entering and exiting bonded warehouses

The customs procedures for imported raw materials entering bonded warehouses shall be carried out like the customs procedures for imported goods, except that the tax calculation and payment procedures shall be implemented as follows:

1. The enterprise must register and declare two (2) separate customs declarations for the portion of imported raw materials subject to duty suspension and the portion of imported raw materials intended for production of domestic consumption products.

2. The basis for determining the ratio of imported raw materials subject to duty suspension is the export ratio of products recorded in the investment permit (if the enterprise exports according to the prescribed ratio in the investment permit) or the ratio determined by the enterprise itself, but not less than fifty percent (50%) of the products produced from imported raw materials stored in bonded warehouses. In both cases, the enterprise must submit a registration document 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 enterprise, the customs authority shall implement the declaration registration, tax calculation, and collection of import duties on the portion of raw materials used to produce domestically consumed products.

4. For imported raw materials entering bonded warehouses for production of exported goods, the customs authority does not calculate taxes on the declaration but must clearly specify the name, type, and quantity of these goods on the customs declaration and must record them in accordance with the regulations stipulated by law.

Article 42. Handling of goods in bonded warehouses damaged or reduced in quality

Goods in bonded warehouses that are damaged, reduced in quality, and unable to meet production requirements shall be processed through customs procedures for re-export or destruction. The destruction process shall be carried out as follows:

1. The enterprise must submit a document to the Customs Department managing the bonded warehouse, detailing the reasons for destruction, the name of the raw material, its type, quantity, and the import customs declaration number, date, month, and year.

2. The enterprise shall organize the destruction under the supervision of the customs authority, tax authority, and environmental protection authority in accordance with the provisions of the law.

3. The results of the destruction must be documented in a record signed and confirmed by the bonded warehouse manager and representatives of the supervisory authorities. The destruction record serves as proof of liquidation of goods in bonded warehouses.

Article 43. Liquidation of goods at bonded warehouses

By the end of the planning year (December 31st each year) or no later than January 31st of the following year, the enterprise must prepare a summary of import customs declarations and the total quantity of imported raw materials under duty suspension, as well as a summary of export customs declarations and the total quantity of products required for export, 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 enterprise, the customs authority shall calculate taxes for the enterprise as follows:

1. If the actual export ratio is lower than the duty-suspended ratio, the enterprise must immediately pay taxes on the difference between the quantity of finished products required for export and the quantity actually exported. Late payment penalties shall be handled in accordance with the law.

2. If the actual export ratio exceeds the duty-suspended ratio, the enterprise shall be refunded the difference between the actual exports and the amount already paid in taxes.

3. Enterprises with bonded warehouses are responsible under the law for the accuracy and completeness of the summary reports provided for in this Article.

Article 44. Customs Inspection and Supervision of Bonded Warehouses

1. The customs authorities mainly carry out inspection and supervision of bonded warehouses when processing customs procedures for imported and exported goods, storing goods in bonded warehouses, liquidating stored goods in bonded warehouses, and inspecting goods stored in bonded warehouses after clearance. The customs authorities do not directly supervise or seal bonded warehouses.

2. Enterprises are responsible for organizing the management of bonded warehouses; closely cooperate with the customs authorities in implementing the system of inspection and supervision of bonded warehouses.

Section 4: FOR EXPORT, IMPORT, AND TRANSIT TRANSPORT MEANS

Article 45. General Provisions

1. Transport means when exiting, entering, or transiting through the territory of Vietnam must complete customs procedures at the border gate where the transport means exit, enter, or transit. When completing customs procedures, if the customs authority detects signs of violation of laws, the person in charge of the transport means must comply with the requirements of the customs authority to conduct inspections and searches according to the provisions of the law.

2. Port authorities, airports, seaports, and international railway stations have the responsibility to notify the Border Gate Customs Sub-department of the information specified in Article 56 of the Customs Law in advance. Transport organizations are responsible for providing the Border Gate Customs Sub-department with information about goods, passengers, crew members, personnel working on transport means, and other relevant information for the customs authority's management of transport means exiting, entering, and transiting.

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

4. Transport means exiting, entering, and transiting are subject to customs supervision as stipulated in Article 12 of this Decree.

5. Military transport means carrying civilian passengers and goods when exiting, entering, or transiting must complete customs procedures like other transport means.

Article 46. Aircraft Exiting, Entering, and Transiting

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

a) Declaration of goods and baggage;

b) List of flight crew and personnel working on the aircraft;

c) Passenger list.

2. Aircraft transiting for technical stops do not need to declare customs but are subject to customs supervision.

Article 47. Ships Exiting, Entering, and Transiting

1. Customs Procedures:

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

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

2. Customs documents include:

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

a) Declaration of goods carried on the ship;

b) Arrival declaration form for entry;

c) Declaration of fuel, food, and supplies on board the ship;

d) Declaration of explosives, flammable materials, anesthetics, poisons, and weapons on board the ship;

e) Crew list;

f) Passenger list (if there are passengers);

g) Declaration of goods and baggage of the crew.

3. No alteration or correction of documents in the customs file already submitted to the customs authority is allowed, except in cases of legitimate reasons and such corrections do not affect compliance with tax regulations, import-export commodity management policies, and are accepted by the Head of the Customs Sub-department.

Article 48. Sea vessels and aircraft transferring ports

1. Sea vessels and aircraft transferring ports refer to sea vessels and aircraft that are in the process of transferring from one port to another for unloading imported goods or loading exported goods under the inspection and supervision of customs authorities.

2. When sea vessels and aircraft transfer ports, the person in charge of the transport means or their lawful representative must submit a declaration form for goods to the customs authority.

3. The customs authority at the port area where the sea vessel or aircraft transfers from shall confirm the file and hand it over to the person in charge of the vessel to be handed over to the customs authority at the port area where the sea vessel or aircraft transfers to.

4. Goods transferred between ports, food stores on sea vessels transferring ports, must be sealed by customs, except in cases where imported goods remain in the cargo hold without being moved off the vessel.

Article 49. International through-train exiting, entering, and transiting the country by rail

1. International through-train exiting: when the train exits to the border station, the train conductor or their lawful representative must submit to the customs authority at the station the following documents:

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

b) Declaration form for exported goods, including transit goods, and car coupling sheets (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 provisions for the train crew.

2. International through-train entering: when the train enters at the border station, the train conductor or their lawful representative must submit to the customs authority at the station the following documents:

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

b) Declaration form for imported goods, and car coupling sheets (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 provisions for the train crew;

e) Declaration form for goods unloaded at each domestic through-station.

3. International through-train at domestic through-stations: when the train arrives at a domestic through-station, the train conductor or their lawful representative must submit to the customs authority at the station the following documents:

a) Extracted declaration form for imported goods with confirmation from the customs authority at the border through-station;

b) Transport documents;

c) Transit goods declaration form (if there are international transit goods).).

4. The person responsible for the international through-train or the consignor (if applicable) is responsible for ensuring the integrity of the goods and wagons during transportation from the domestic loading station to the exit station (for exports) and from the entry station to the domestic unloading station (for imports).

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

Motor vehicles exiting, entering, or transiting the country at border checkpoints must park in designated areas to complete customs procedures. The declarant must declare and submit to the customs authority at the checkpoint the following documents:

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

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

3. Export and import baggage declaration form for the driver.

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

Article 51. Other means of transport

For primitive means of transport when exiting, entering, or transiting, the owner of the means of transport or the person operating the means of transport must declare and submit to the customs authority the following documents:

1. Export declaration, import declaration (if there are export goods or imported goods).

2. Luggage declaration of the operator of the means of transport and of those working on the means of transport and of passengers (if applicable).

Article 52. Means of transport temporarily imported for re-export, temporarily exported for re-import with a time limit

1. The means of transport referred to in this Article include tourist cars, motorcycles, motorized boats, and non-motorized boats.

2. Means of transport temporarily imported for re-export must declare to customs, be subject to customs inspection, and supervision.

3. Means of transport temporarily imported for circulation within the border gate area for a period not exceeding 48 (forty-eight) hours, or circulating within the border district with a border gate for a period not exceeding 12 (twelve) hours must obtain permission from the head of the border gate police agency.

4. Means of transport 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 the Public Security Department of the province or city where the temporarily imported means of transport circulates.

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

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

7. Means of transport temporarily exported for re-import through the same border gate must obtain permission from the Head of the Customs Branch; if re-imported through another border gate in the same province or city as the exporting border gate, it must obtain permission from the Director of the Customs Department; if re-imported through a border gate in another province or city, it must obtain permission from the Director General of the General Customs Department.

Article 53. Handling of violations

b) Commercial invoice;

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

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

Chapter 3:

HANDLING VIOLATIONS

Article 54. Complaints and Reports

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

2. The heads of customs agencies at all levels, upon receiving complaints or reports, must take responsibility for examining, resolving, and responding to complaints and reports in accordance with the law on complaints and reports.

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

1. Organizations and individuals have the right to appeal to customs authorities regarding decisions made by customs authorities at a lower level. Organizations and individuals have the right to report violations of the law by customs officials to the heads of customs authorities at all levels.

2. The heads of customs authorities at all levels must take responsibility for examining, resolving, and responding to appeals and reports in accordance with the provisions of the law on appeals and reports upon receiving such appeals and reports.

3. Organizations and individuals have the right to initiate administrative litigation before administrative courts concerning administrative decisions and administrative law violations by customs authorities and customs officials in accordance with the provisions of the law.

Chapter 4

IMPLEMENTING PROVISIONS

Article 55. Effective Date of the Decree

This Decree takes effect from January 1, 2002.

Government Decree No. 16/1999/NĐ-CP dated March 27, 1999 on customs procedures, customs supervision, and customs fees, and Decision No. 212/1998/QĐ-TTg dated November 2, 1998 of the Prime Minister promulgating the Foreign Trade Warehousing Regulations shall be repealed from the date this Decree takes effect.

All previous provisions contrary to this Decree are hereby abolished.

Article 56. Responsibility for Implementing the Decree

The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial people's committees under the central government shall be responsible for enforcing this Decree.