Decree No. 16/1999/ND-CP on customs procedures, customs supervision, and customs fees

DECREE

Regulations on customs procedures, customs supervision, and customs fees

______________________

 

THE GOVERNMENT

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

Pursuant to the Customs Ordinance dated February 20, 1990;

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

DECREE:

Chapter 1:

GENERAL PROVISIONS

Article 1. Subjects for customs procedures

Goods, luggage, foreign currency, precious metals, precious stones, Vietnamese currency, cultural products, documents, postal items, postal parcels, objects and other assets exported, imported, or transiting; transportation means exiting, entering, or transiting Vietnam's territory (hereinafter referred to collectively as subjects for customs procedures) must follow the customs procedures stipulated in this Decree. In cases where international treaties to which Vietnam is a party provide different provisions, such treaties shall apply.

Article 2. Explanation of terms

In this Decree, the following terms are understood as follows:

1. Customs procedures are the tasks that the person handling customs procedures and customs officers must perform according to the law for subjects for customs procedures when exporting, importing, exiting, entering, or transiting.

2. Luggage (including carry-on luggage and checked luggage) consists of items necessary for daily needs or the purpose of travel of passengers exiting, entering Vietnam's territory and those working on transportation means exiting, entering, or transiting Vietnam's territory.

3. Exported and imported goods under this Decree refer to goods bought and sold between Vietnamese traders and foreign traders under commercial contracts, including temporarily imported-reexported goods, temporarily exported-reimported goods, and goods in transit.

4. Conditionally exported and imported goods are goods that must be exported or imported within quotas or with permits from the Ministry of Trade or specialized management ministries.

5. Transportation means exiting, entering, or transiting refer to transportation means on land, rail, air, sea, and river routes crossing Vietnam's borders.

6. The person handling customs procedures is the individual who processes customs procedures with the customs authority as stipulated in Clause 1 of this Article.

7. The declarant is the person signing the customs declaration form as prescribed by law, being the owner of the goods or someone authorized by the owner.

8. A customs declaration form is a mandatory legal document used to declare subjects for customs procedures, made according to a unified model prescribed by the General Department of Customs.

9. A customs file includes: the customs declaration form filled out and signed by the declarant, along with necessary related documents specified for each subject for customs procedures.

10. Customs declaration is the act of the person handling customs procedures declaring contents according to requirements listed in the customs declaration form.

11. Customs inspection is the act of the customs authority examining and determining the legality and accuracy of the customs file and the actual goods or items.

12. Release of goods is the act of customs allowing goods that have completed customs procedures to be under the disposal of the person handling customs procedures.

13. Customs sealing is a mark attached by customs to goods, items, packaging containing goods or items, warehouses, or transportation means to ensure the integrity of these subjects.

14. Customs escort is the act of customs officers accompanying transportation means to supervise exported or imported goods that have not yet completed customs procedures or transportation means transiting from one customs checkpoint to another designated location within Vietnam.

15. Customs supervision is the act of customs controlling goods, luggage, and transportation means during the time and at locations within the scope of customs control. There are two forms of supervision: direct supervision carried out by customs officers and indirect supervision carried out through sealing, lead seals, and implementing other technical measures.

Article 3. Persons handling customs procedures

Persons handling customs procedures include:

Owners of subjects for customs procedures;

Legally authorized representatives of owners of subjects for customs procedures;

Service providers handling customs procedures as prescribed by law;

Drivers of transportation means exiting, entering, or transiting.

Article 4. Customs procedure locations and customs inspection locations

1. Customs procedure locations are seaports, inland ports, international civil airports, border gates on land, international railway stations, foreign postal offices, customs inspection offices, and other customs procedure locations outside border gates decided by the Prime Minister based on the proposal of the General Department of Customs Director.

2. Customs inspection locations are the customs procedure locations mentioned in Clause 1 of this Article and other locations for inspecting exported and imported goods prescribed by the General Department of Customs Director.

Article 5. Time limit for customs procedures

1. For exported and imported goods and luggage:

a) For imported goods: within thirty days from the date of arrival at the port of discharge as recorded on the transport document;

b) For exported goods: no later than eight hours before the transportation means exits;

c) Luggage of passengers exiting or entering: immediately after the passenger transportation means arrives at the border gate and before the transportation organizations complete exit procedures for passengers;

d) For transiting goods: immediately upon arrival at the first entry border gate and before departure from the last exit border gate.

2. For transportation means exiting or entering:

a) For maritime transportation means: no later than two hours after the port authority announces the vessel has reached the pilot station and one hour before the vessel exits;

b) For air transportation means: immediately after the aircraft lands for incoming transportation means and immediately after the transportation organization completes export procedures for goods and passengers for outgoing transportation means;

c) For land, rail, and river transportation means: immediately after arriving at the first entry border gate and before passing through the last exit border gate to exit;

d) For transiting transportation means: immediately after arriving at the first entry border gate (except for aircraft transiting for technical stops) and before the transiting transportation means departs from the last exit border gate.

Chapter 2:

CUSTOMS PROCEDURES

PART 1: CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS

Article 6. Declaration and Acceptance of Customs Documents

1. The declarant shall be responsible for:

a) Declaring (writing or electronically) the objects subject to customs procedures according to the declaration form prescribed by the General Director of the General Department of Customs.

b) Submitting and presenting the customs dossier:

For export goods, the dossier includes:

+ Customs declaration form.

+ Trade contract.

+ Detailed list (for non-uniform goods).

+ Other documents (for export goods with conditions or specific regulations).

For import goods, the dossier includes:

+ Customs declaration form.

+ Trade contract.

+ Detailed list (for non-uniform goods).

+ Commercial invoice.

+ Bill of lading (copy).

+ Other documents (for import goods with conditions or specific regulations).

2. Customs officers accepting the customs dossier shall be responsible for:

Checking the validity and consistency of the customs dossier.

Verifying the self-declared contents and self-calculated taxes of the declarant.

Proposing appropriate inspection methods based on the results of checking the customs dossier and inspection criteria.

3. After registration, the customs dossier may not be supplemented, amended, erased, or obliterated. In case the declarant wishes to amend or supplement the dossier before the goods are inspected, they must submit a letter to the customs authority where the procedure is being carried out, clearly stating the reasons. If the customs authority considers the reasons for supplementation or amendment to be valid, it will accept such supplementation or amendment.

Article 7. Presentation and Inspection of Goods

1. For the declarant:

a) Presenting all goods for the customs authority to inspect at the time and place specified;

b) Arranging means and personnel to facilitate the customs authority's inspection of the goods;

c) Being present during the inspection of the goods.

2. For the customs authority:

a) Conducting actual inspections of the goods at the time and place specified, comparing them with the self-declared and self-calculated tax information of the owner;

b) Determining the inspection method based on state regulations on exports and imports, compliance with laws by the declarant, nature, type of goods, and origin of the goods; conducting full inspections, inspections by original packaging, or partial inspections as prescribed by the General Director of the General Department of Customs;

c) Recording the inspection results on the customs declaration form, specifying the inspection method, detailed inspection results, and discrepancies (if any) between the owner's self-declaration and the actual inspection by customs officials.

3. In case the declarant disagrees with the customs authority's inspection results, they have the right to request an appraisal from organizations permitted by the state. If the customs authority disagrees with the appraisal result, the customs authority may refer the matter to the Ministry of Science and Technology or the relevant management ministry for resolution. The conclusion of the Ministry of Science and Technology or the relevant management ministry is final.

Article 8. Notification and Payment of Taxes

Tax calculation, notification, and collection shall be carried out in accordance with the Law on Export Duties, Import Duties, and other related tax laws. Specifically, the following applies:

1. Based on the self-reported data and self-calculated taxes of the owner, the customs authority shall carry out tax collection procedures or issue a tax payment notice.

2. In cases where there are discrepancies regarding the tax amount between the customs authority's inspection results and the owner's self-calculated taxes, the customs authority shall issue a supplementary tax collection notice or adjust the tax according to the law.

3. Within the time frame stipulated by law, the owner of the object subject to customs procedures has the obligation to pay export duties, import duties, and other taxes related to exported and imported goods (if applicable).

Article 9. Release of Goods

1. For export and import goods without taxes, exempted goods, goods with zero tax rates, processed goods, and other special goods, they will be released immediately upon receipt of the customs authority's conclusion on the inspection results.

2. For export and import goods subject to taxes, they will be released after the taxes have been paid. Goods with tax deferment periods will be released after receiving the tax notification.

Article 10. Post-release Inspection

1. Enterprises are responsible for retaining the customs dossiers of cleared consignments for five years from the date of release and are responsible for presenting the dossier along with related books and documents to the customs authority when requested.

2. The customs authority, through reviewing the retained customs dossiers or other sources of information, if it discovers discrepancies in the taxes payable by enterprises, it may inspect the retained dossiers at the enterprise and related books and documents concerning the cleared consignment.

PART 2: CUSTOMS PROCEDURES FOR OTHER FORMS OF EXPORT AND IMPORT

Article 11. Transit goods

1. Customs procedures for transit goods must be carried out at the first port of entry and the last port of exit. Goods must enter and exit through the designated ports, follow the prescribed routes, comply with the specified timeframes, and be subject to escort or customs sealing.

2. If transit goods passing through Vietnam need to be temporarily stored in warehouses while awaiting transportation out of Vietnam or changing means of transport, permission from the customs authority is required. In exceptional cases where goods are consumed in the Vietnamese market, permission from the Ministry of Trade is required, and customs procedures must be conducted according to the provisions of Section 1 Chapter II of this Decree.

3. Documents submitted to the customs office include:

a) For goods in direct transit:

 Summary declaration of goods.

Permit for transit issued by the Ministry of Trade (except for direct transit by air).

b) For goods that require temporary storage in warehouses while awaiting transportation out of Vietnam or changing means of transport:

Customs declaration form.

Permit for transit issued by the Ministry of Trade.

Bill of lading (copy).

Article 12. Goods temporarily imported for trade fairs and exhibitions

1. Goods temporarily imported for trade fairs and exhibitions shall have their customs procedures completed at the location of the fair or exhibition.

2. Within thirty days from the end date of the fair or exhibition, all goods participating in the fair or exhibition (including unused personal items during the event) must be re-exported.

3. Customs procedures for goods temporarily imported for trade fairs and exhibitions are as follows:

a) The person bringing goods to the fair or exhibition must submit to the customs authority a set of documents including:

Customs declaration form.

Bill of lading (for imported goods).

Detailed declaration of goods.

b) Goods displayed at commercial trade fairs that fall under the category of conditional import goods may only be sold or given as gifts upon permission from the Ministry of Trade. Goods falling under specialized management categories must obtain permission from the relevant ministry. Such goods must pay taxes as stipulated by law.

4. Goods produced in Vietnam and temporarily exported for participation in overseas trade fairs and exhibitions, if they fall under the category of conditional export goods, must obtain permission from the Ministry of Trade.

a) Set of customs documents includes:

Customs declaration form.

Detailed declaration of goods.

Permit for temporary export of goods to participate in overseas trade fairs and exhibitions.

b) In the case of selling displayed goods at overseas fairs or using them as gifts, they must be declared and taxed for export (if applicable) according to Vietnamese law.

Article 13. Goods temporarily imported for display, advertising, and product introduction

1. Goods temporarily imported for display, advertising, and product introduction must obtain permission from the Ministry of Trade and complete customs procedures.

2. Set of customs documents includes:

Customs declaration form.

Permission document from the competent authority.

Detailed declaration of goods.

3. Within thirty days from the end of the display, advertising, and product introduction period, all temporarily imported goods and equipment must be re-exported. If consumed in Vietnam, import duties must be paid according to Vietnamese law, and permission from the Ministry of Trade is required if the goods fall under the category of conditional import goods. For goods under specialized management categories, permission from the relevant ministry is required.

Article 14. Goods for aid

1. For imported goods for aid, the customs declaration dossier includes:

 Customs declaration form.

Certificate of aid goods issued by the Ministry of Finance.

Detailed declaration of goods.

- Bill of lading (copy).

Exported and imported aid goods

Customs declaration form.

Permission document from the competent authority.

1. For imported aid goods, the set of customs documents includes:

Article 15.  Customs declaration form.

Article 16. Certificate of aid goods issued by the Ministry of Finance.

-Bill of lading (copy).

For exported aid goods, the set of documents includes:

Article 17. Goods bought and exchanged by border residents

Detailed declaration of goods.

Goods exported and imported via postal services shall be subject to the customs procedures applicable to the managed category they belong to. If exceeding the tax-exempt standard, the excess portion must be taxed (if applicable).

Article 18. Goods purchased from foreign vessels entering and exiting Vietnamese seaports and river ports.

1. Merchants wishing to purchase goods from foreign vessels entering and exiting must have a suitable business activity recorded in their business registration certificate, declare to customs, and pay taxes as prescribed by law.

2. Merchants with a suitable business activity recorded in their business registration certificate supplying goods and items to vessels exiting and entering must complete customs procedures and pay taxes as prescribed by law.

1. Customs will base its procedures on the state's policies and regulations regarding the types, value, and quantity of goods allowed to be exchanged across the border between residents in the Vietnamese border area and those in adjacent countries. Exceeding the permitted amount requires payment of export or import duties (if applicable).

2. Where there are agreements on customs and border regulations between the Socialist Republic of Vietnam and neighboring countries, such agreements shall be implemented.

Moving assets, inheritance assets for export and import

2. Merchants with a suitable business activity recorded in their business registration certificate supplying goods and items to vessels exiting and entering must complete customs procedures and pay taxes as prescribed by law.

1. Personal assets of foreigners brought into Vietnam for use during their stay and work in Vietnam must undergo customs procedures. The set of documents includes:

2. Where there are agreements on customs and border regulations between the Socialist Republic of Vietnam and neighboring countries, such agreements shall be implemented.

a) Customs declaration form.

b) Confirmation of employment or work in Vietnam issued by the competent Vietnamese authority.

2. Merchants with a suitable business activity recorded in their business registration certificate supplying goods and items to vessels exiting and entering must complete customs procedures and pay taxes as prescribed by law.

c) Detailed list of assets.

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

4. When Vietnamese individuals and families residing abroad bring assets back to Vietnam upon permission to settle in Vietnam or take them out of the country upon permission to settle abroad, the customs declaration dossier shall include:

2. Merchants with a suitable business activity recorded in their business registration certificate supplying goods and items to vessels exiting and entering must complete customs procedures and pay taxes as prescribed by law.

b) Decision on permission to settle in Vietnam or decision on permission to settle abroad.

2. Where there are agreements on customs and border regulations between the Socialist Republic of Vietnam and neighboring countries, such agreements shall be implemented.

d) Documents proving ownership of the assets.

5. For exported and imported inherited assets, the customs declaration dossier shall include:

2. Merchants with a suitable business activity recorded in their business registration certificate supplying goods and items to vessels exiting and entering must complete customs procedures and pay taxes as prescribed by law.

b) Legal documents regarding the inherited assets.

2. Where there are agreements on customs and border regulations between the Socialist Republic of Vietnam and neighboring countries, such agreements shall be implemented.

Article 19. Luggage, foreign currency, precious metals, precious stones, Vietnamese currency exported, imported

1. Immediately upon arrival at the border checkpoint, individuals carrying luggage that must be declared (including hand luggage and checked baggage on the same flight) must declare and present it for customs inspection when requested by customs.

2. Incoming passengers who have declared items as temporarily imported goods must carry out those items when they exit the country. Outgoing passengers who have declared items as temporarily exported goods must bring back those items when they enter the country;

3. Passengers exiting or entering the country with precious stones and metals (excluding gold) must comply with regulations set forth by the Ministry of Commerce and complete customs procedures.

4. Passengers exiting or entering the country with gold, foreign currency, and Vietnamese dong whose value exceeds the limit specified by the State Bank of Vietnam must declare the excess amount. Specifically, for gold and foreign currency being taken out of the country, in addition to declaring the excess amount, a permit to carry foreign currency issued by the State Bank of Vietnam or a bank authorized by the State Bank of Vietnam to issue such permits is also required.

Article 20. Goods exported and imported for the work and living activities of diplomatic missions, consular offices, international organizations, and other foreign organizations with permanent headquarters in Vietnam must complete customs procedures, the dossier including:

Customs declaration form.

Permit from the customs authority.

Detailed list of items.

Waybill (copy) for imported items.

Customs declaration form for importation, confirmed by customs, if the goods are re-exported.

Receipt of paid import tax if the goods are subject to re-export but have been permitted to be sold in Vietnam.

Article 21. Exported and imported luggage and means of transportation exiting and entering the country of persons entitled to privileges and immunities

1. The following persons' luggage and means of transportation exiting and entering the country are exempt from customs formalities:

a) Leaders and members of Party, National Assembly, State, and Government delegations of the Socialist Republic of Vietnam, Central Committee of the Vietnam Fatherland Front, and central agencies of mass organizations within the Vietnam Fatherland Front traveling abroad and returning;

b) Leaders and members of delegations, and individuals invited by the Central Party, National Assembly, State, Government, Central Committee of the Vietnam Fatherland Front, and central agencies of mass organizations within the Vietnam Fatherland Front visiting the Socialist Republic of Vietnam or attending conferences in Vietnam.

2. The luggage and means of transportation of the following persons are exempt from customs inspection:

a) Persons holding diplomatic passports issued by the Ministry of Foreign Affairs or our embassies and consulates abroad, or by the Ministry of Foreign Affairs or competent authorities of countries recognizing the Socialist Republic of Vietnam;

b) Families of persons referred to in point a of Clause 2 of this Article, including spouses and minor children accompanying them;

c) Persons granted a certificate of exemption from customs inspection by the Director General of the General Department of Customs.

d) Persons referred to in Clause 2 of this Article may be subject to customs inspection if there are reasonable grounds to believe that their luggage and means of transportation contain: Prohibited import or export items under Vietnamese law; items requiring inspection according to Vietnamese quarantine regulations. During inspection, the owner of the luggage or means of transportation must be present.

3. The General Department of Customs and the Ministry of Foreign Affairs shall provide specific guidance on implementing the provisions of this Article.

Article 22. For exported and imported goods and luggage that drift, are lost, or are mistaken, if the owner of the goods or luggage can be identified, that person may complete customs procedures to reclaim the goods. The customs declaration dossier shall include:

Proof of ownership of the goods.

List of goods and luggage (if available).

If there is no claimant for the aforementioned goods or luggage, they shall be disposed of in accordance with the law.

Article 23. Customs procedures for exported and imported goods under various types

For imported raw materials and goods for processing and exporting; goods exported and imported by foreign-invested enterprises in Vietnam; temporarily imported-reexported and temporarily exported-reimported goods; goods exported and imported under agency purchase and sale contracts with foreign traders; goods exported and imported by duty-free shops; goods entering and leaving industrial zones, export processing zones; goods stored in bonded warehouses and duty-free warehouses; goods serving defense and security tasks as decided by the Prime Minister, customs procedures shall be carried out in accordance with the provisions of Section 1 Chapter II of this Decree and the provisions of other legal documents applicable to each type.

PART 3 : CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT LEAVING THE COUNTRY, ENTERING THE COUNTRY

Article 24. General Provisions

1. Means of transport leaving the country, entering the country, or transiting through the territory of Vietnam must complete customs procedures at the first port of entry and the last port of exit. When completing customs procedures for means of transport, if there are signs that the means of transport contains smuggled goods, the person in charge of the means of transport must comply with the requirements of Customs to conduct inspections;

2. Means of transport used for military purposes when leaving the country, entering the country shall be carried out according to separate regulations.

Article 25. Aircraft Leaving the Country, Entering the Country

1. The Air Traffic Control Center Commander is responsible for notifying Customs at the airport about regular flight schedules and any exceptional cases;

2. Prior to the aircraft's arrival at the airport, airlines operating commercial contracts in Vietnam must provide information related to customs procedures such as: cargo, passengers, crew members, and other special information (if any) to the airport Customs;

3. Immediately after the aircraft lands and after the aviation authority has completed departure procedures for passengers, the aircraft commander or their representative must submit to the airport Customs the following documents:

a) Summary declaration of goods and luggage

b) List of crew members and persons working on the aircraft

c) Passenger list

Article 26. Ships Leaving the Country, Entering the Country

1. Port authorities are responsible for notifying Customs at the port in advance of the expected time of arrival and departure of ships and boats, the name of the ship, nationality, place of departure, destination, tonnage of the ship, and the time the ship arrives at the anchorage designated by the Port Authority;

2. Customs will process customs procedures for ships and boats leaving the country, entering the country at the designated location. In special cases, upon request from the Port Authority and approval by the Port Customs, customs procedures may be conducted at another location within Vietnam’s territorial waters;

3. Not later than two hours after the Port Authority notifies the ship has arrived at the pilot pick-up and drop-off point, and one hour before the ship departs, the ship captain or their representative must present to the Port Customs the ship's voyage logbook (for entry), cargo stowage plan, and submit the following documents:

Summary declaration of goods carried on the ship or boat

Declaration form for ships or boats arriving (for entry)

Declaration form for fuel, materials, foodstuffs of the ship or boat

Declaration form for explosives, flammable substances, anesthetics, poisons, weapons on board the ship or boat

Crew list

Passenger list (if applicable)

Declaration form for crew members' goods and baggage (for Vietnamese ships or boats)

Article 27. International Railway Transit Trains Leaving the Country, Entering the Country

1. For international railway transit trains leaving the country: Upon arrival at the border station, the train conductor or their representative must submit to the Customs at the station the following documents:

Declaration form for train composition, list, and management declaration for service personnel;

Summary declaration of exported goods, including transit goods, communication documents or copies of consignment notes (if the train is carrying goods);

Passenger list and passenger baggage consignment forms not accompanying the passenger (if the train is carrying passengers);

Declaration form for fuel, materials, foodstuffs of the train.

2. For international railway transit trains entering the country: Upon arrival at the border station, the train conductor or their representative must submit to the Customs at the station the following documents:

Summary declaration for train composition, list, and service personnel baggage declaration;

Summary declaration of imported goods or communication documents or copies of consignment notes, documents related to goods, including transit goods (if the train is carrying goods);

Passenger baggage consignment forms not accompanying the passenger (if the train is carrying passengers);

Declaration form for fuel, materials, foodstuffs of the train;

Summary declaration of goods unloaded at each domestic station.

3. For international railway transit trains at domestic transit stations: Upon arrival at the domestic transit station, the train conductor or their representative must submit to the Customs at the station:

Summary declaration of imported goods permitted by the Border Transit Station Customs to be transferred inland for customs procedures;

Consignment notes (copies);

Communication documents for transit goods (if applicable).

Article 28. Motor Vehicles Leaving the Country, Entering the Country

Motor vehicles leaving the country, entering the country must park in the designated area to complete customs procedures. The consignor, driver, or their representative must declare and submit to the Border Gate Customs the following documents:

Declaration form for export and import goods;

Declaration form for driver's baggage or driver's baggage book for export and import (for Vietnamese drivers frequently crossing the border issued by provincial Customs);

Passenger list and passenger baggage declaration.

Article 29. Military Means of Transport

For military means of transport carrying civilian passengers and goods, when leaving the country, entering the country, customs procedures must be carried out like those for other means of transport leaving the country, entering the country.

The General Department of Customs together with the Ministry of National Defense shall stipulate customs procedures for military means of transport leaving the country, entering the country to perform military tasks.

Article 30. Means of Transport Transiting Through the Country

1. Immediately upon arrival at the border gate, the person in charge of the means of transport must declare and submit to the Border Gate Customs the customs declaration form and necessary documents as required for means of transport leaving the country, entering the country;

2. Aircraft transiting through the country for technical stops do not need to declare customs but still must be under Customs supervision;

3. Means of transport transiting through the country must strictly follow Customs regulations regarding escort, Customs sealing, and route (itinerary).

Article 31. Other conveyances

For other means of transport such as speedboats, boats, or primitive means of transport when leaving the country, transiting through the country, the owner or person in charge of the means of transport must declare and submit to Customs the following documents:

Summary declaration of exported and imported goods (if applicable);

Declaration form for the baggage of the person in charge of the means of transport and of persons working on the means of transport and of passengers (if applicable).

Chapter 3:

CUSTOMS SUPERVISION

Article 32. Scope of Customs Supervision

Customs supervision applies to the following objects:

1. Goods that have completed customs procedures but have not yet been exported or imported but have not yet completed customs procedures; goods that are in transit through Vietnam.

2. Transport means when exiting, entering, stopping, anchoring in port waters, at airport parking areas, international railway border stations, border gate areas, river border gate areas, and other customs clearance locations.

3. Warehouses and storage areas for export and import goods under customs control during the inspection period.

Article 33. The supervision period shall be implemented as follows for each subject:

1. For export goods: from the time of starting to inspect the goods until the goods are actually exported;

2. For imported goods: from the time the goods arrive at the first border gate until the completion of customs procedures;

3. For transiting goods: from the time the goods arrive at the first entry border gate until the goods leave the last exit border gate;

4. For warehoused and stored goods: from the time of starting warehouse entry procedures until the completion of warehouse exit procedures to transfer to another customs supervision regime;

5. For transport means: the time the means of transport moves within port waters, from the border into the border gate area, from the border into the border railway station, from the border into the river port area; the time the means of transport stops, anchors in port waters, at airport parking areas, international railway border stations, border gate areas, river border gate areas;

6. For transiting transport means: from the time of arrival at the first entry border gate until the departure from the last exit border gate.

Chapter 4:

CUSTOMS FEES

Article 34. The Customs Department is entitled to collect customs fees in the following cases:

1. Processing customs procedures for export and import goods;

2. Consignment goods and goods stored in customs warehouses;

3. Escorting and sealing customs procedures for goods;

4. Reissuing customs documents and issuing permits for service activities under the authority of Customs;

5. Transiting goods, baggage, and transport means.

Article 35. Rates and use of customs fees

The specific rates and use of customs fees for each case as stipulated in Article 34 of this Decree shall be prescribed by the Ministry of Finance in coordination with the General Department of Customs.

Chapter 5:

HANDLING VIOLATIONS

Article 36. Petitioning and Reporting

1. Organizations and individuals have the right to lodge complaints or denunciations with the inspection agency or the heads of various levels of the customs agency regarding violations of laws and regulations by customs officers.

2. The head of the customs agency at various levels must take responsibility for examining complaints and denunciations according to the provisions of the law on complaints and denunciations of citizens and other relevant laws.

Article 37. Handling Violations

1. A person who violates the provisions of this Decree in the process of handling customs procedures shall be administratively sanctioned or criminally prosecuted depending on the severity of the violation, as provided by law;

2. If a customs officer engages in misconduct by abusing their position and powers in violation of the provisions of this Decree, they shall be disciplined or criminally prosecuted depending on the severity of the violation, as provided by law.

Chapter 6 :

IMPLEMENTING PROVISIONS

Article 38. This Decree replaces Decree No. 171/HĐBT dated May 27, 1991 of the Council of Ministers (now the Government) and takes effect fifteen days after its signing date.

Article 39. The Director of the General Department of Customs, within the scope of their functions, duties, and authorities, is responsible for issuing detailed guiding documents to implement the provisions of this Decree;

The Ministers of Ministries, Heads of agencies equivalent to Ministries, agencies under the Government, Chairmen of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.