Decree No. 107/2002/ND-CP on the scope of customs territory; relations for coordination in preventing and combating smuggling and illegal transportation of goods across borders and other acts violating customs laws.

DECREE OF THE GOVERNMENT

Defines the scope of customs territory;

relations on coordination in preventing and combating smuggling, illegal transportation of goods across borders, and other acts violating customs laws;

This Decree specifies the scope of customs territory; relationships on coordination between the Customs Authority and relevant state agencies, People's Committees at all levels, organizations, and individuals in the work of preventing and combating smuggling, illegal transportation of goods across borders, and other acts violating customs laws;

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Customs Law dated June 29, 2001;

Considering the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1Scope of Application

. Scope of Customs Territory

Article 21. The scope of customs territory is the specific area delineated at border gates for land routes, international railway stations, international seaports, international river ports, international civil airports, locations outside border gates where customs procedures are conducted, export processing zones, bonded warehouses, duty-free warehouses, preferential customs areas, international post offices, locations for inspecting exported and imported goods within the territory and on the maritime areas under Vietnam’s sovereignty, and business premises when conducting post-clearance inspections.

2. Other scopes of customs territory are specific areas delineated at places where export and import activities, exit and entry require customs inspection, supervision, and control.

. Principles for Coordination in Preventing and Combating Smuggling, Illegal Transportation of Goods Across Borders, and Other Acts Violating Customs Laws

Article 31. The Customs Authority and relevant state agencies authorized to prevent and combat smuggling, illegal transportation of goods across borders, and other acts violating customs laws must implement their functions, tasks, and powers as prescribed by law and this Decree.

2. During the performance of their duties, relevant state agencies have the responsibility to coordinate with the Customs Authority, provide support to ensure that each specialized sector has a dedicated state management agency in charge, avoiding loopholes and overlaps, while not hindering the normal operations of other organizations and state agencies.

3. In case of disputes during coordination, the parties directly involved shall discuss and resolve them based on legal provisions; if there is no agreement, they shall report to the direct leadership of each unit for resolution. If the leaders of ministries and sectors cannot reach an agreement, they shall report to the Prime Minister for decision.

4. People's Committees at all levels are responsible for directing the coordination of the Customs Authority and other relevant state agencies in the prevention and combating of smuggling, illegal transportation of goods across borders, and other acts violating customs laws in their localities.

SPECIFIC SCOPE OF CUSTOMS TERRITORY

Chapter II

. The specific scope of customs territory at land border gates is the delineated areas at each land border gate along the border lines specified in the Appendix attached to this Decree.

Article 4In cases where it is necessary to adjust the specific scope of customs territory at individual land border gates, the Ministry of Finance shall take the lead, coordinate with the Ministry of National Defense and the People's Committee of the province or city where the border gate is located, to consider and submit to the Prime Minister for decision.

The specific scope of customs territory at international railway stations includes:

Article 5. 1. The station area used for international trains arriving and departing; passenger departure and arrival areas; platforms, export and import cargo storage areas, transit areas;

2. Wharfs and areas used for international trains arriving and departing and providing services for the export and import of goods;

3. Areas where international trains have not yet completed customs procedures and are under customs surveillance and control while moving to another location;

4. Other areas determined by the Prime Minister based on the proposal of the Minister of Finance.

The specific scope of customs territory at international civil airports includes:

Article 6. 1. Passenger quarantine areas for departure and arrival;

2. Airport apron areas;

3. Air terminal areas where passengers carrying export and import goods and luggage must complete customs procedures upon departure and arrival;, 4. Duty-free shop areas;

5. Cargo handling, transshipment, and storage areas for export, import, and transit goods via air transport;

6. Aircraft parking areas for departure, arrival, and transit;

7. Other areas determined by the Prime Minister based on the proposal of the Minister of Finance.

The specific scope of customs territory at international seaports and river ports includes:

Article 7. 1. The restricted area from the outer boundary of the port waterway where goods entering and exiting the port are subject to customs supervision to the port gates, specifically including wharves, warehouses, workshops, administrative and maritime service areas, waters before the wharves, anchorage areas, transshipment areas, typhoon shelters, and adjacent port waters and channels;

2. Areas for pilot boarding and disembarking and designated areas for ships and vessels to anchor while waiting to enter the seaport or river port, and transshipment areas and channels leading from these areas to the seaport or river port;

3. Other areas determined by the Prime Minister based on the proposal of the Minister of Finance.

The specific scope of customs territory at international post offices includes:

Article 8. 1. Areas within international post offices;

2. Areas within post offices and customs posts where international mail, parcels, and express delivery services are received and dispatched according to the Universal Postal Union Convention and postal regulations of the Socialist Republic of Vietnam.

The specific scope of customs territory at locations outside border gates where customs management is implemented includes specific areas delineated where customs procedures, customs supervision, and actual goods inspection are conducted, specifically including:

Article 9. The specific scope of customs territory in areas outside border gates where customs management is implemented includes areas with defined boundaries where customs procedures, customs supervision, and actual inspection of goods are carried out, specifically including:

1. Industrial zones, export processing zones, export processing enterprises, border economic zones, free trade zones, preferential customs areas;

2. Inland container depots (ICD), specialized ports, bonded warehouses, duty-free warehouses, specialized storage areas for exported, imported, and transiting goods of transportation organizations engaged in exporting, importing, and transiting goods;

3. Duty-free shops within domestic territory to sell tax-free goods to departing and arriving passengers;

4. Areas designated for inspection of exported, imported, or temporarily imported goods, or exhibition areas for temporarily imported goods;

Article 10. Specific scope of other customs operation territories;

1. Other customs operation territories as stipulated in Article 6 of the Customs Law include maritime, riverine, and terrestrial areas where transport means are moored, anchored, or moving to transport exported, imported goods, exiting, entering, or transiting transport means; goods and transport means undergoing transfer, change of port, or transit procedures and subject to customs inspection, supervision, and control;

2. Within the areas specified in Clause 1 of this Article, the Customs Authority shall take the lead and proactively implement operational measures to inspect, supervise, and control; utilize technical equipment to detect, prevent, pursue, search, investigate, arrest, and handle acts of smuggling, illegal transportation of goods across borders, and other violations of customs laws;

Chapter III

RESPONSIBILITIES OF THE CUSTOMS AUTHORITY AND OTHER STATE AGENCIES WITH RELEVANT FUNCTIONS IN COOPERATION TO PREVENT AND COMBAT SMUGGLING, ILLEGAL TRANSPORTATION OF GOODS ACROSS BORDERS, AND OTHER VIOLATIONS OF CUSTOMS LAWS

AND PEOPLE'S COMMITTEES AT ALL LEVELS IN COOPERATING TO PREVENT AND COMBAT SMUGGLING,

AND REGULATIONS

VIOLATIONS OF CUSTOMS LAWS

Article 11. The content of cooperation to prevent and combat smuggling, illegal transportation of goods across borders, and other violations of customs laws includes:

1. Cooperation in receiving, exchanging, and processing information;

2. Cooperation in patrolling and controlling;

3. Cooperation in detecting, preventing, investigating, and handling;

4. Cooperation in training and enhancing professional skills;

5. Cooperation in disseminating policies and laws;

Article 12. Responsibilities of the leading agency and cooperating agencies

1. The leading agency has the responsibility:

a) To decide on applying measures to detect, prevent, arrest, investigate, handle, or transfer cases to competent authorities for investigation and handling according to the law;

b) To organize coordination to implement specific tasks with participating forces in accordance with their functions and responsibilities;

c) When necessary, to request related parties to mobilize forces and equipment to cooperate and support in performing tasks;

2. Cooperating agencies have the responsibility:

a) To perform tasks in accordance with the agreement with the leading agency;

b) To organize forces and mobilize equipment to support when requested by the leading agency;

3. Heads of agencies stipulated in Clauses 1 and 2 of this Article are responsible before the law and their superiors for all activities when leading or cooperating in performing tasks;

Article 13Detailed responsibilities of the Customs Authority and relevant state agencies

1. Customs Authorities at all levels

a) Within the scope of customs operation territories, Customs Authorities at all levels are responsible for deploying personnel, equipment, and material conditions to perform tasks to prevent and combat smuggling, illegal transportation of goods across borders, and other violations of customs laws. Upon receiving reports from agencies, organizations, or individuals about acts of smuggling, illegal transportation of goods across borders, and other violations of customs laws, the Customs Authority must accept the information, keep it confidential, and proceed to organize inspections, controls, investigations, and handling, or coordinate with functional agencies to investigate and handle;

b) Outside the scope of customs operation territories, the Customs Authority is responsible for coordinating with relevant state agencies to regularly patrol and control along border routes and key areas to promptly detect smugglers, networks, and groups involved in illegal transportation of goods across borders and other violations of customs laws according to the Customs Authority's functions and responsibilities;

c) Annually, Customs Authorities at all levels determine objectives, plans, and programs for preventing and combating smuggling, illegal transportation of goods across borders, and other violations of customs laws; simultaneously report to the head of the higher-level Customs Authority on a monthly, quarterly, and annual basis. The Director of the local Customs Department must report to the Chairman of the People's Committee of the locality on the results achieved;

The Director-General of the General Department of Customs determines the responsibilities among anti-smuggling forces within the Customs sector according to the law;

2. Functional units under the Ministry of National Defense

a) Outside the scope of customs operation territories along land border routes, the Border Guard Force is responsible for taking the lead or coordinating with state functional agencies to perform tasks to prevent and combat smuggling, illegal transportation of goods across borders, and other violations of customs laws;

b) Outside the scope of customs operation territories at sea, the Border Guard Force and Coast Guard are responsible for organizing the prevention and combat of smuggling and illegal transportation of goods according to the law; coordinating with functional forces to pursue and arrest smugglers and those illegally transporting goods across borders and other violations of customs laws;

3. Public Security Agencies at all levels

a) Within the scope of their duties and powers, they are responsible for implementing operational measures to detect smugglers, networks, and groups involved in illegal transportation of goods across borders and other violations of customs laws occurring outside the scope of customs operation territories;

b) To coordinate and support the Customs Authority in investigative work, arrests, and handling of smuggling and illegal transportation of goods across borders and other violations of customs laws when requested by the Customs Authority;

c) To coordinate and support the Customs Authority in promptly preventing and handling acts of obstructing public officials in the performance of their duties;

d) Cooperate and support the Customs Authority when there is a request for protection of individuals providing information on smuggling and illegal transportation of goods across borders and other acts violating customs laws.

4. The Market Management Agency

a) Within its duties and powers, directly or as the main organizer, cooperate with the Customs Authority to detect, inspect, and handle smuggled goods circulating in the domestic market;

b) Cooperate with the Customs Authority and relevant state agencies in preventing and combating smuggling, illegal transportation of goods across borders, and other acts violating customs laws.

5. Specialized inspection, supervision, and control forces of relevant state agencies within their responsibilities and powers as prescribed by law shall be responsible for cooperating and supporting the Customs Authority in implementing tasks related to preventing and combating smuggling, illegal transportation of goods across borders, and other acts violating customs laws.

Article 14. Responsibilities of Provincial People's Committees and Municipal People's Committees under Central Government

1. Direct and guide People's Committees at all levels in localities to implement policies and guidelines of the Party and State, and legal provisions concerning the prevention and combat of smuggling, illegal transportation of goods across borders, and other acts violating customs laws.

2. Coordinate with the General Department of Customs to implement policies and measures of the Government, the Prime Minister, and the Customs sector in preventing and combating smuggling, illegal transportation of goods across borders, and other acts violating customs laws.

Direct the coordination of activities between the Customs Authority and other relevant state agencies in localities in carrying out tasks related to the prevention and combat of smuggling, illegal transportation of goods across borders, and other acts violating customs laws.

3. Propose and recommend to the Government and ministries and sectors to amend and supplement mechanisms and policies related to the work of preventing and combating smuggling, illegal transportation of goods across borders, and other acts violating customs laws.

4. Direct strict and lawful handling of acts of smuggling, illegal transportation of goods across borders, and other acts violating customs laws occurring in localities.

5. Support and create favorable conditions for investment in material and technical infrastructure to enhance the Customs sector's capacity to enforce laws, gradually building the Customs sector into a regular and modern entity.

Chapter IV

IMPLEMENTING PROVISIONS

Article 15. This Decree shall take effect fifteen days from the date of signature.

Article 16. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.