Law on Customs No. 29/2001/QH10

LAW

CUSTOMS

To contribute to ensuring the implementation of the State's policies on economic, cultural, social development, science and technology; international cooperation and exchange; protection of national sovereignty and security, interests of the State, rights and legitimate benefits of organizations and individuals;

Based on the Constitution of the Socialist Republic of Vietnam in 1992;

This Law stipulates on customs.

PART I
GENERAL PROVISIONS

Article 1. Customs policy

The Socialist Republic of Vietnam creates favorable conditions for customs activities related to export, import, exit, entry, transit through the territory of Vietnam.

Article 2. Scope of application

This Law stipulates state management over customs concerning goods exported, imported, transited, means of transport exiting, entering, transiting of domestic and foreign organizations and individuals; organization and operation of Customs.

Article 3. Applicability

This Law applies to:

1. Organizations and individuals implementing export, import, transit of goods, exit, entry, transit of means of transport;

2. Customs authorities, customs officers;

3. Other state agencies in their coordination in managing customs affairs.

Article 4. Definitions

In this Law, the following terms shall be understood as follows:

1. Goods include exported, imported, transited goods; luggage, foreign currency, Vietnamese currency of persons exiting, entering; items on means of transport exiting, entering, transiting; precious metals, precious stones, antiques, cultural products, postal articles, other assets exported, imported, transited or stored within the customs operational area.

2. Exported, imported, transited goods include all movable property with code and name as prescribed by law that are exported, imported, transited or stored within the customs operational area.

3. Luggage of persons exiting, entering includes necessary items for living needs or travel purposes of persons exiting, entering, including carry-on luggage, luggage sent before or after the trip.

4. Means of transport include road, rail, air, sea, river transport exiting, entering, transiting.

5. Items on means of transport include property used on means of transport; materials, fuel serving the operation of means of transport, food and other items directly serving the living of workers and passengers on means of transport.

6. Customs procedures are tasks that declarants and customs officers must perform according to this Law for goods and means of transport.

7. Declarant includes the owner of goods, the owner of means of transport or a person authorized by the owner of goods, the owner of means of transport.

8. Customs inspection is the examination of customs documents, related certificates and actual inspection of goods and means of transport carried out by customs authorities.

9. Customs supervision is a business measure applied by customs authorities to ensure the integrity of goods and means of transport under customs management.

10. Customs control is patrol, investigation measures or other business measures applied by customs authorities to prevent and combat smuggling, illegal transportation of goods across borders and other violations of customs laws.

11. Clearance is the decision by customs authorities allowing goods to be exported, imported, means of transport to exit, enter.

12. Duty-paid warehouse is a warehouse owned by the owner of goods used to store imported goods that have been cleared but not yet paid duty.

13. Bonded warehouse is a warehouse storing the following goods:

a) Goods that have completed customs procedures and are kept pending export;

b) Goods from abroad brought in for storage pending export to another country or import into Vietnam as prescribed by law.

14. Transit is the movement of goods and means of transport from one country through a border gate into the territory of Vietnam to another country or back to that country.

15. Movable property is items and equipment serving the living and working of individuals, families, organizations taken along when leaving residence, ceasing operations in Vietnam or abroad.

16. Transshipment is the transfer of goods from an incoming means of transport to an outgoing means of transport for export or from an incoming means of transport to a warehouse or yard at a border gate, then loaded onto another means of transport for export.

17. Border gate change is the transfer of goods and means of transport under customs inspection and supervision from one border gate to another; from one border gate to a place outside the border gate to handle customs procedures or vice versa; from one place outside the border gate handling customs procedures to another place outside the border gate handling customs procedures.

Article 5. Application of international treaties, customs practices and international customs conventions

1. In cases where an international treaty to which the Socialist Republic of Vietnam is a party provides different provisions than those of this Law, the provisions of that international treaty shall apply.

2. For cases where this Law, other Vietnamese legal documents, international treaties to which the Socialist Republic of Vietnam is a party do not provide regulations, international customs practices and conventions may be applied if their application does not contravene fundamental principles of Vietnamese law.

Article 6. Customs operational area

The customs operational area includes border gates, international railway stations, international seaports, international inland waterway ports, international civil airports, places outside border gates to handle customs procedures, export processing zones, bonded warehouses, duty-paid warehouses, preferential customs areas, international post offices, places to inspect exported, imported goods within the territory and on the maritime zone exercising Vietnam's sovereignty, enterprise premises when conducting post-clearance inspections and other customs operational areas as prescribed by law.

Within the customs operational area, customs authorities are responsible for inspecting, supervising, and controlling goods and means of transport.

The Government shall specify the scope of the customs operational area.

, Clause 1, Clause 2 Article 7a of this Regulation.. Building the Customs Force

The Vietnamese Customs is built into a clean, strong force with deep expertise, equipped with and mastering modern technology, operating effectively and efficiently.

Article 8. Modernizing customs management

1. The State prioritizes investment in developing advanced technology and technical means to ensure the application of modern customs management methods; encourages organizations and individuals engaged in export and import activities to participate in building, connecting, and exploiting the customs information computer system.

2. The Government shall specify the standards for electronic data exchange systems, the legal value of electronic documents, the responsibilities and authorities of relevant state agencies, organizations, and individuals engaged in export, import, departure, and entry in the construction, development, and exploitation of the customs information computer system.

Article 9. Coordination in implementing customs laws

1. Customs authorities have the responsibility to closely coordinate with relevant state agencies, organizations, and people's armed units.

2. Within their respective functions, tasks, and powers, state agencies, relevant organizations, and people's armed units shall be responsible for coordinating and creating conditions for customs authorities to fulfill their tasks.

Article 10. Supervision of the enforcement of customs laws

1. People's Councils at all levels shall supervise the enforcement of customs laws within their functions, tasks, and powers.

2. The Vietnam Fatherland Front and its member organizations shall mobilize the people to strictly enforce customs laws; supervise the enforcement of customs laws in accordance with the provisions of the law.

3. When performing their duties and powers, customs authorities and customs officials must comply with the law, rely on the people, and be subject to the supervision of the people.

PART II
TASKS AND ORGANIZATION OF CUSTOMS

Article 11. Tasks of Customs

The Vietnamese Customs has the task of inspecting and supervising goods and transport vehicles; preventing and combating smuggling and illegal transportation of goods across borders; organizing the implementation of tax laws applicable to exported and imported goods; proposing policies and measures for state management of customs regarding export, import, departure, entry, transit, and tax policies for exported and imported goods.

Article 12. Principles of organization and operation of Customs

1. Vietnamese Customs is organized and operates according to the principle of centralization and unity.

2. The Director-General of the General Department of Customs uniformly manages and directs the operations of Customs at all levels; lower-level Customs is subject to the management and direction of higher-level Customs.

Article 13. System of Customs Organization

1. The organizational system of Vietnamese Customs includes:

a) The General Department of Customs, which is an agency under the Government;

c) Customs Sub-bureaus at border gates, Customs Control Teams, and equivalent units."

c) Customs Sub-departments at border gates, Customs Control Teams, and equivalent units.

2. The Government shall specify the specific tasks, organization, and activities of Customs at various levels; service systems, positions, standards, salaries, seniority allowances, and other incentive systems for customs officials; customs insignia, flags, badges, uniforms, and customs identification cards.

Article 14. Customs Officials

1. Customs officials are persons recruited, trained, and employed in accordance with the laws on cadres and civil servants.

2. Customs officials must have good political qualities, perform their duties in accordance with the law, be honest and incorruptible, have a sense of discipline, a civilized and courteous attitude, and strictly comply with decisions on job transfers and assignments.

CHAPTER III
CUSTOMS PROCEDURES AND INSPECTION AND SUPERVISION REGIMES
Section 1
GENERAL PROVISIONS

Article 15. Principles for conducting customs procedures, inspection, and supervision

1. Exported, imported, and transited goods, as well as transport vehicles departing, entering, and transiting, must undergo customs procedures, be subject to customs inspection and supervision, and be transported along designated routes through designated border gates as prescribed by law.

2. Goods and transport vehicles will be cleared after completing customs procedures.

3. Customs procedures must be conducted openly, promptly, conveniently, and in accordance with the provisions of the law.

4. The allocation of manpower and working hours must meet the requirements of export, import, departure, entry, and transit activities.

Article 16. Customs Procedures

a) Declare and submit the customs declaration form; submit and present documents included in the customs file; in cases of implementing electronic customs procedures, the declarant may declare and send the customs file through the electronic data processing system of Customs;

a) Declare and submit the customs declaration form; submit and present documents included in the customs dossier;

b) Transport goods and conveyances to the location specified for physical inspection of goods and conveyances;

2. When handling customs procedures, customs officials must:

a) Accept and register the customs file; in cases of implementing electronic customs procedures, the acceptance and registration of the customs file shall be conducted through the electronic data processing system of Customs;

a) Receive and register the customs dossier;

b) Inspect the customs dossier and physically inspect goods and conveyances;

d) Decide on the clearance of goods and means of transport."

d) Decide on the clearance of goods and conveyances.

Article 17. Location for customs procedures

The place for performing customs procedures is the customs office at the border gate or outside the border gate.

In necessary cases, the physical inspection of exported and imported goods may be carried out at another location as prescribed by the General Department of Customs.

Article 18. Time limit for declaring and submitting the customs declaration form

The declarant must declare and submit the customs declaration form for goods and conveyances within the following time limits: 1. Imported goods must be declared and submitted within 30 days from the date the goods arrive at the border gate;

2. Exported goods must be declared and submitted no later than 8 hours before the conveyance departs;

3. Luggage carried by incoming and outgoing passengers must be declared immediately upon arrival of the conveyance at the entry border gate and before the transport organization terminates the procedure for accepting passengers onto the departing conveyance. Pre-departure or post-departure luggage of incoming passengers shall be declared according to the provisions of Clause 1 of this Article; 4. Goods and conveyances in transit must be declared immediately upon arrival at the first entry border gate and before the goods and conveyances pass through the last exit border gate;

5. Sea conveyances entering and exiting must be declared no later than 2 hours after the port authority announces that the conveyance has reached the position to pick up or drop off pilots and 1 hour before the conveyance departs;

6. Air conveyances entering and exiting must be declared immediately upon arrival at the border gate and before the transport organization terminates the procedure for accepting export goods and outgoing passengers;

7. Rail, road, and inland waterway conveyances entering and exiting must be declared immediately after arriving at the first entry border gate and before passing through the last exit border gate for departure.

Article 19. Time limit for customs officers to perform customs procedures

1. Customs officers must receive, register, and inspect the customs dossier immediately after the declarant submits and presents the customs dossier in accordance with the law; if they do not accept registration of the customs dossier, they must inform the declarant of the reasons.

2. After the declarant has fully complied with the requirements for performing customs procedures as stipulated in points a and b of Clause 1 of Article 16 of this Law, the time limit for customs officers to complete the physical inspection of goods and conveyances is as follows:

a) No later than 8 working hours for export and import consignments subject to partial physical inspection based on sampling;

b) No later than 2 working days for export and import consignments subject to full physical inspection.

In cases where full physical inspection is applied and the export and import consignments have large quantities and complex inspections, the inspection period may be extended but not exceeding 8 working hours;

c) The inspection of conveyances entering and exiting must ensure timely loading and unloading of export and import goods and the entry and exit of passengers;

d) Clearance of goods and conveyances shall be carried out in accordance with Article 25 of this Law.

Article 20. Declaration of Customs

1. Customs declaration must be uniformly performed using the customs declaration form prescribed by the General Department of Customs.

2. The declarant must fill in the customs declaration form completely, accurately, and clearly according to its contents.

3. The declarant may use electronic declaration.

Article 21. Customs clearance agents

1. A customs agent performing customs procedures is the declarant authorized by the person who has rights and obligations in performing customs procedures for exported and imported goods.

2. A customs agent performing customs procedures must understand customs laws, declaration procedures, and bear legal responsibility within the scope of authorization.

The Government shall specify detailed conditions for registering and operating customs agents.

Article 22. Customs Dossier

a) Customs declaration form;

b) Commercial invoice;

b) Commercial invoices;

c) Sales contracts for goods;

d) Permits issued by competent state agencies for exported, imported, and transiting goods, and for conveyances entering, exiting, and transiting, as required by law;

đ) Other documents as prescribed by law for each specific item that the declarant must submit or present to the customs authority.

2. The customs dossier must be submitted and presented to the customs agency at the customs office. In case of legitimate reasons, with the approval of the Director of the Border Gate Customs Office or the Director of the Customs Office outside the border gate where customs procedures are performed, the declarant may be granted an extension of time to submit and present certain documents in the customs dossier; supplement, amend, or replace the registered customs declaration form before the physical inspection of goods and conveyances.

Article 23. Rights and obligations of the declarant

1. The declarant has the following rights:

a) Be provided with information related to the declaration of customs for exported, imported, and transiting goods, and for conveyances entering, exiting, and transiting, and guidance on performing customs procedures;

b) Examine goods and take samples under the supervision of customs officers before declaring to ensure accurate declaration;

c) Request the customs agency to re-inspect the goods already inspected, if disagreeing with the decision of the customs agency, in cases where the goods have not been cleared;

d) To lodge complaints or reports against violations of the law by the customs authority or customs officials;

d) Demand compensation for losses caused by the customs agency or customs officers in accordance with the law.

2. The declarant has the following obligations:

a) To declare customs and comply with the provisions of Clause 1 Article 16, Articles 18, 20, and 68 of this Law;

b) Bear legal responsibility for the authenticity of the declared content and submitted documents;

c) Implement decisions and requests of the customs agency and customs officers regarding the performance of customs procedures for goods and conveyances in accordance with this Law;

d) Maintain accounting books, accounting vouchers, and other relevant documents related to exported and imported goods that have been cleared for customs within five years from the date of registering the customs declaration; provide information and relevant documents when requested by the customs authority for inspection as provided for in Articles 28, 32, and 68 of this Law;

đ) Arrange personnel to serve the actual inspection of goods and means of transport;

e) Pay taxes and fulfill other financial obligations as prescribed by law;

"d) Within no more than one working day from the date of receiving the dossier submitted for administrative procedures by the specialized agency assigned by the Provincial People's Committee, the Chairman of the Provincial People's Committee shall issue a notification of the result of the inspection of plant-based food exports or a certificate at the request of the importing country.". Customs Inspection of Goods and Means of Transport within the Customs Territory

1. Within the customs territory, the customs authority is responsible for inspecting exported and imported goods and means of transport entering and exiting the country;

2. In cases where specialized inspections concerning quality, health, culture, animal and plant quarantine are required by law for goods and means of transport, the competent specialized inspection authorities shall carry out such inspections;

3. The Head of the Border Gate Customs Office shall take the lead in coordinating with the competent specialized inspection authorities at the border gate to ensure the rapid clearance of goods and means of transport;

The Government shall specify the responsibilities and coordination relationships of the competent state agencies at the border gate;

Article 25. Clearance of Goods and Means of Transport

1. Goods and means of transport are cleared after completing customs procedures;

2. Goods and means of transport may be cleared before completing customs procedures if they fall under any of the following circumstances:

a) Missing some documents in the customs declaration file but obtaining the customs authority's agreement to submit them late within a specified period;

b) Not paying or not fully paying the due tax within the prescribed time frame but obtaining a guarantee from a credit institution or another entity authorized to conduct certain banking activities regarding the amount of tax due, except for exported and imported goods benefiting from deferred tax payment according to the law on taxation;

3. If the owner of the goods or means of transport is administratively fined by the customs authority through a monetary penalty, the goods or means of transport may be cleared if the fine has been paid or a guarantee from a credit institution or another entity authorized to conduct certain banking activities has been obtained regarding the amount due to implement the decision of the customs authority or the competent state agency;

4. For exported and imported goods subject to appraisal requests, the customs authority shall base its clearance decision on the appraisal results. In cases where the owner requests to return the goods for storage while waiting for the appraisal results, the customs authority will only accept this request if the conditions for customs supervision set by the General Department of Customs are met;

5. Goods and means of transport serving urgent needs shall be cleared according to the provisions of Article 35 of this Law;

Article 26. Customs Supervision

1. Customs supervision of goods and means of transport is carried out through the following methods:

a) Sealing by customs or using other technical means;

b) Direct supervision conducted by customs officials;

2. Duration of customs supervision:

a) From the time goods are imported or means of transport enter the customs territory until clearance;

b) From the start of the actual inspection of exported goods until their export;

c) From the time goods and means of transport enter the customs territory for transit until they leave Vietnam's territory;

3. The owner of the goods, the commander or driver of the means of transport, or the person handling customs procedures must ensure the integrity of the goods and customs seals; in cases of force majeure where the integrity of the goods or customs seals cannot be maintained, after taking necessary measures to limit and prevent potential losses, they must immediately report to the customs authority or the nearest People's Committee of commune, ward, or town for confirmation;

Article 27. Duties and Powers of Customs Officials

When handling customs procedures, customs officials have the following duties and powers:

1. Strictly comply with laws, customs procedural regulations, and bear responsibility for performing their duties and exercising their powers;

2. Guide declarants upon request;

3. Conduct customs inspections and supervision; if signs of violation of customs laws are detected, require the owner of the goods, the commander of the means of transport, or the authorized representative to fulfill requirements for inspection and search of goods and means of transport as prescribed by law;

4. Take samples of goods in the presence of the declarant for analysis or appraisal by the customs authority to determine the correct commodity code and quality of the goods;

5. Require declarants to provide information and documents related to goods and means of transport to accurately determine the commodity code and value of the goods for tax collection and other revenues as prescribed by law;

6. Supervise the opening, closing, transshipment, and loading/unloading of goods at the customs procedure location and the location for inspecting exported and imported goods;

7. Require the commander or driver of the means of transport to follow the designated route and stop at the designated locations;

8. Other tasks and powers as prescribed by law.

Section 2
CUSTOMS INSPECTION AND SUPERVISION OF GOODS

Article 28. Inspection and Registration of Customs Declaration Files

Upon receiving the customs declaration file, customs officials shall check the declaration according to the required content on the customs declaration form, the documents in the customs declaration file, and the consistency between the declaration content and the documents in the customs declaration file; register the customs declaration file in accordance with the law; if the registration of the customs declaration file is not accepted, the reason must be communicated to the declarant.

Article 29. Basis and Authority to Decide on the Form of Actual Inspection of Exported and Imported Goods for Clearance

1. The basis for deciding on the form of actual inspection of exported and imported goods includes the compliance process with laws by the consignor; state management policies for exported and imported goods; the nature, type, origin of exported and imported goods; customs declaration documents and other information related to exported and imported goods.

2. The Director of the Customs Gate Office, the Director of the Customs Office outside the gate where customs procedures are handled decides on the form of actual inspection of exported and imported goods and the change of inspection forms as stipulated in Article 30 of this Law.

Article 30.. Forms of Actual Inspection of Exported and Imported Goods for Clearance

1. The forms of actual inspection of exported and imported goods include:

a) Exempting actual inspection of exported and imported goods of consignors who have a good record of compliance with customs laws for regular export and import items, agricultural and seafood exports, export and import goods from export processing zones, goods stored in bonded warehouses, goods brought into preferential customs areas, and other goods listed in the catalog prescribed by the Government.

In cases where goods that have been exempted from inspection show signs of violating customs laws, the inspection form prescribed at point c of this clause shall be applied.

b) Randomly inspecting up to 10% of each batch of exported and imported goods which are raw materials and components imported for production of export goods and export processing, goods of the same type, uniformly packaged goods, and exported and imported goods not falling under the exemption conditions specified at point a of this clause.

During the inspection process, if violations of customs laws are discovered, the inspection form prescribed at point c of this clause shall be applied.

c) Inspecting the entire batch of exported and imported goods of consignors who have repeatedly violated customs laws; batches of goods showing signs of violating customs laws.

2. The actual inspection of goods shall be conducted directly by customs officers or through technical equipment and other business methods, with the presence of the declarant or their authorized representative after registering the customs declaration documents and bringing the goods to the inspection location.

Live animals, plants, perishable goods, and other special goods shall be prioritized for inspection.

Article 31. Actual Inspection of Exported and Imported Goods in the Absence of the Declarant

1. The absence of the declarant during the inspection shall be decided and notified to the owner of the goods by the Director of the Customs Gate Office, the Director of the Customs Office outside the gate where customs procedures are handled in the following cases:

a) To protect security;

b) To protect hygiene and the environment;

c) There are serious signs of violation of laws;

d) If the declarant fails to complete customs procedures within the prescribed time limit;

đ) At the request of the declarant.

2. The inspection in the absence of the declarant shall be carried out with the presence of representatives of transport organizations or local people's committees of the nearest commune, ward, or town.

Article 32. Post-Clearance Inspection

1. In cases where there are signs of violation of customs laws found in exported and imported goods that have already been cleared, the customs authority may apply post-clearance inspection measures.

2. Within five years from the date of clearance of exported and imported goods, the Director of the Provincial, Central Province, or City Customs Department has the right to issue a decision for post-clearance inspection. In necessary cases, the General Director of the General Customs Department may issue a decision for post-clearance inspection.

3. Based on the post-clearance inspection decision, customs officers shall directly inspect accounting books, accounting documents, and other relevant documents of the batch of exported and imported goods that have been cleared at the enterprise to compare with the customs declaration and documents in the customs file; if necessary and feasible, they shall conduct an actual inspection of the goods.

4. During the inspection process, upon request of the customs authority, relevant agencies, organizations, and individuals shall provide necessary accounting documents, information, and materials to facilitate the inspection by the customs authority.

The Government shall specify regulations on post-clearance inspection.

Article 33. Temporarily Exported and Imported Goods

1. Temporarily exported and imported goods subject to customs inspection and supervision include:

a) Goods participating in exhibitions, fairs, product presentations;

b) Machinery, equipment, and professional tools for use within a specified period;

c) Spare parts and accessories for repairing foreign ships and aircraft;

d) Other goods as prescribed by law.

2. Temporarily exported goods must be re-imported, and temporarily imported goods must be re-exported within the prescribed time limit and must go through customs procedures.

3. Temporarily exported goods that are not re-imported and temporarily imported goods that are not re-exported, if sold, given away, or exchanged, must go through customs procedures as for exported and imported goods; if they fall under the list of conditionally exported and imported goods, they must comply with the provisions of the law on conditionally exported and imported goods.

Article 34. Gifts and Presents

1. Goods as gifts and presents must go through customs procedures; if they fall under the list of conditionally exported and imported goods, they must comply with the provisions of the law on conditionally exported and imported goods.

2. It is strictly prohibited to give or present goods listed in the prohibited export and import list.

3. The quota of goods as gifts and presents exempt from tax is prescribed by the Government.

Article 35. Exported and Imported Goods for Urgent Needs

1. Exported and imported goods for urgent needs include:

a) Goods for immediate relief of natural disaster consequences;

b) Goods for urgent relief needs;

c) Goods for security, defense needs, and other urgent needs as decided by the Prime Minister.

2. Goods for export and import serving urgent needs shall be cleared before submitting the customs declaration and documents included in the customs dossier.

Article 36. Goods bought and exchanged by border residents

1. Goods bought and exchanged by border residents are goods serving the normal living and production activities of border residents.

2. The buying and exchanging of goods by Vietnamese border residents with border residents of neighboring countries sharing a national border with Vietnam must be subject to customs inspection and supervision; where there is no customs office, such activities must be subject to inspection and supervision by the Border Guard Corps in accordance with the law.

3. The Government shall stipulate the responsibilities of local authorities, the coordination among state agencies, and policies on the buying and exchanging of goods by border residents.

Article 37. Goods exported and imported through postal channels

1. Goods exported and imported through postal channels must go through customs procedures in accordance with this Law.

2. In cases where the person authorized to declare customs is a postal service provider, they must fully assume the responsibilities of a declarant as prescribed by this Law; they may only transfer or deliver goods after clearance.

Article 38. Goods on conveyances exiting, entering, or transiting the country

1. Goods that are personal effects on conveyances exiting, entering, or transiting the country are not required to undergo customs procedures but must be subject to customs supervision.

2. Goods purchased from conveyances entering the country must go through customs procedures as if they were imported goods.

Goods sold to persons working and traveling on conveyances exiting or transiting the country must go through customs procedures as if they were exported goods.

Article 39. Goods exported and imported via electronic commerce

1. Goods exported and imported via electronic commerce must be subject to customs inspection and supervision.

2. The Government shall stipulate the customs inspection and supervision procedures for goods exported and imported via electronic commerce.

Article 40. Transit Goods

1. Transit goods must go through customs procedures at the first port of entry and the last port of exit; they must be subject to customs supervision during transportation within the territory of Vietnam.

2. Transit goods that do not pass through mainland territory, or transit goods stored in the area of the port of entry without requiring a transit permit, are exempt from obtaining such a permit. In cases where transit goods pass through mainland territory, are stored outside the port area, or require a permit under Vietnamese law, the permit issued by the competent state authority must be presented.

3. Customs inspections of transit goods shall only be applied in cases where there are signs of law violations.

4. Transit goods may only be sold in Vietnam upon permission by the competent state authority of Vietnam and must go through customs procedures as if they were imported goods.

Article 41. Goods Transferred Between Ports

1. Goods transferred between ports include:

a) Export goods that have undergone customs procedures and are transported from a location outside the port to the export port;

b) Import goods transported from the port of entry to a location outside the port for customs procedures;

c) Export and import goods transported from one customs procedure location to another.

2. Goods transferred between ports must be subject to customs inspection and supervision.

3. Export and import goods moving between two locations, which are actual inspection locations for export and import goods outside the port, may be subject to the port transfer regime if the Director of the Provincial, Interprovincial, or Central City Customs Department agrees in writing.

Article 42. Transit Routes and Time Limits for Transshipment

Goods in transit or undergoing transshipment must be transported along the specified routes through designated border gates within the prescribed time limits and must be subject to customs supervision.

The Ministry of Transport shall specify the transit routes for goods in transit; the General Department of Customs shall specify the transit routes for goods undergoing transshipment.

Article 43. Movables

Individuals, households, and organizations with movables must have documents confirming ownership of such movables, except for items used for daily living purposes.

The Government shall provide detailed regulations on movables.

Article 44. Luggage of Persons Exiting and Entering the Country

1. Luggage of persons exiting and entering the country must be processed through customs at the border gate.

2. Luggage of persons exiting and entering the country exceeding the tax-free allowance must be processed through customs as if they were export or import goods.

Persons exiting and entering the country may store their luggage in warehouses at the border gate and retrieve it upon entry or exit.

3. The Government shall stipulate standards for luggage and tax-free allowances for luggage.

Article 45. Handling of Abandoned, Lost, Misdelivered, or Overdue Goods Not Claimed After Declaration

1. Goods declared publicly abandoned by the owner or demonstrated by actions indicating abandonment shall be sold, and the proceeds from the sale shall be deposited into the state budget after deducting incurred expenses.

Abandonment of goods suspected of violating the law will not be recognized.

2. Goods that are lost or misdelivered shall be re-exported if the owner proves ownership within 180 days of being misdirected from abroad or lost to Vietnam; if misdirected to the wrong recipient, the address can be corrected; if lost and then brought back to Vietnam, customs procedures can be completed after paying incurred expenses; if unclaimed beyond 180 days, the goods shall be handled according to the provisions of Clause 4 of this Article.

3. If customs authorities determine that abandoned, lost, or misdelivered goods are smuggled goods, such goods shall be handled as smuggled goods.

4. Imported goods remaining unclaimed at the border gate for more than 90 days from the date of arrival shall be publicly announced by the customs authority through mass media. Within 180 days of the announcement, if the owner claims the goods, customs import procedures shall be completed and penalties and incurred expenses due to delayed customs processing shall be paid; if unclaimed, the goods shall be handled according to the law.

Section 3
CUSTOMS INSPECTION AND SUPERVISION OF GOODS
AT FREE ZONE WAREHOUSES AND TAX-PAID WAREHOUSES

Article 46. Goods in Free Zone Warehouses and Tax-Paid Warehouses

1. Domestic or foreign organizations or individuals' goods stored in free zone warehouses must be subject to customs inspection and supervision.

2. Only imported raw materials for production by the warehouse owner may be stored in tax-paid warehouses.

3. The Government shall provide detailed regulations on the operation of free zone warehouses and tax-paid warehouses.

Article 47. Rights and Obligations of Free Zone Warehouse Owners and Owners Storing Goods in Free Zone Warehouses

1. Free zone warehouse owners may perform contracts for receiving goods stored in free zone warehouses as stipulated by law; they may move goods within the free zone warehouse as agreed with the owner, but must notify the customs authority in advance.

Every 45 days, the free zone warehouse owner must submit a written report to the Provincial, Interprovincial, or Central City Customs Bureau regarding the current status of goods and the operational situation of the free zone warehouse.

Free zone warehouse owners are responsible for complying with customs authorities' requirements for inspecting goods as stipulated by law.

2. Owners storing goods in free zone warehouses may reinforce packaging, classify goods, and take samples under the supervision of customs officials; they may transfer ownership of goods as stipulated by law. Moving goods from one free zone warehouse to another requires written approval from the Provincial, Interprovincial, or Central City Customs Bureau Director.

During the storage period in free zone warehouses, owners must comply with all legal regulations governing the operation of free zone warehouses.

Article 48. Period for Storing Goods in Foreign Trade Warehouses

The period for storing goods in foreign trade warehouses shall not exceed twelve months from the date the goods are stored in the warehouse; in cases where there are valid reasons and with the written consent of the Director of the Provincial, Central City, or Central Province Customs Service, the period may be extended, but not exceeding six months at most.

Article 49. Competence to Establish and Terminate Operations of Foreign Trade Warehouses and Duty-Free Warehouses

The General Director of the General Department of Customs decides on the establishment and termination of operations of foreign trade warehouses.

The Director of the Provincial, Central City, or Central Province Customs Service decides on the establishment and termination of operations of duty-free warehouses.

Section 4
CUSTOMS INSPECTION AND SUPERVISION OF TRANSPORT MEANS

Article 50. Place for Processing Customs Formalities for Transport Means Exiting and Entering the Country

1. Transport means must pass through a Vietnamese border gate when exiting or entering the country.

Transport means entering the country must process customs formalities at the first entry border gate. Transport means exiting the country must process customs formalities at the last exit border gate.

2. The exit and entry of transport means through other locations shall be regulated by the Government.

Article 51. Route and Time Under Customs Supervision for Transport Means Exiting, Entering, Transiting, and Changing Border Gates

1. Foreign transport means entering, exiting, transiting, or changing border gates must move along the prescribed route and be under customs supervision from the time they enter the customs area until they leave Vietnamese territory.

2. Domestic transport means entering the country must be under customs supervision from the time they enter the customs area until all imported goods carried on the transport means are unloaded for import formalities.

Domestic transport means exiting the country must be under customs supervision from the time export goods are loaded until they leave Vietnamese territory.

3. When there is evidence that transport means exiting, entering, transiting, or changing border gates are concealing goods illegally or have serious violations, the Head of the Border Gate Customs Office, the Head of the Non-Border Gate Customs Office, or the Head of the Customs Control Team may decide to temporarily halt departure or stop the transport means for inspection. Inspection must be conducted in accordance with the provisions of the law; the person making the decision shall bear responsibility before the law for their decision.

Article 52. Declaration and Inspection of Transport Means Exiting, Entering, and Transiting

1. When processing customs formalities for transport means exiting, entering, or transiting, the owner of the transport means or the driver must declare customs; submit and present transportation documents for customs formalities; provide information and documents about exported and imported goods and items on the transport means. The deadline for declaring customs shall be implemented according to the provisions of Clauses 5, 6, and 7 of Article 18 of this Law.

2. The inspection of customs documents and the actual inspection of transport means by customs officials shall be carried out according to the provisions of Point c and Point d of Clause 2 of Article 19, Article 20, and Article 22 of this Law.

In cases where transportation documents meet the requirements of customs inspection, the owner of the transport means or the driver does not need to fill out a customs declaration form, except for luggage and goods exported or imported by persons exiting or entering the country on the transport means.

Article 53. Transshipment, customs clearance transfer, coupling, uncoupling, loading and unloading of goods on inbound and outbound transport means

The transshipment, customs clearance transfer, coupling, uncoupling, loading and unloading of export and import goods and baggage on inbound and outbound transport means during the period under customs inspection and supervision can only be carried out with the consent of the customs authority.

Goods subject to transshipment, customs clearance transfer, coupling, and uncoupling must maintain their original packaging, boxes, and containers.

Article 54. International transportation combined with domestic transportation, domestic transportation combined with export and import transportation

1. Transport means engaged in international transportation, if permitted by competent state authorities and meeting the conditions for customs supervision stipulated by the General Department of Customs, may combine domestic cargo transportation.

2. Transport means engaged in domestic transportation, if permitted by competent state authorities and meeting the conditions for customs supervision stipulated by the General Department of Customs, may combine export and import cargo transportation under customs supervision.

Article 55. Inbound, outbound, and transit transport means for defense and security purposes

Military transport means and other transport means used for defense and security purposes must complete customs procedures and be subject to customs inspection and supervision in accordance with government regulations.

Article 56. Coordination responsibilities of the heads of airport port authorities, seaports, and international railway stations with customs authorities

The head of the airport port authority, seaport, and international railway station has the responsibility to notify the Head of the Border Gate Customs Sub-department in advance about the time of arrival and departure, parking location, and time of loading and unloading of international intermodal sea vessels, aircraft, and trains.

Section 5
SUSPENSION OF CUSTOMS PROCEDURES FOR GOODS
IMPORTED AND EXPORTED WITH REQUIREMENTS FOR INTELLECTUAL PROPERTY RIGHTS PROTECTION
INTELLECTUAL PROPERTY

Article 57. Principles for suspending customs procedures

1. The owner of intellectual property rights protected under Vietnamese law has the right to request the customs authority to suspend customs procedures for imported and exported goods that they believe infringe upon their intellectual property rights.

2. The customs authority may only decide to suspend customs procedures for imported and exported goods when all conditions specified in Article 58 of this Law are met.

Article 58. Conditions for requesting suspension of customs procedures

When requesting the suspension of customs procedures, the owner of intellectual property rights must:

1. Submit to the customs authority a request form, evidence of legitimate ownership of intellectual property rights, and evidence of infringement of their intellectual property rights;

2. Pay a provisional deposit or provide a guarantee document from a credit institution or another organization authorized to conduct certain banking activities to ensure compensation for damages and incidental costs arising from the wrongful request to suspend customs procedures.

Article 59. Detailed provisions on suspending customs procedures

Based on this Law and other relevant laws, the Government shall specify detailed provisions on suspending customs procedures for imported and exported goods requiring protection of intellectual property rights.

Chapter 6
PRIVILEGE AND EXEMPTION REGIME

Article 60. Preferential Treatment and Exemptions

The preferential treatment and exemptions provided for in this Law include preferential treatment and exemptions regarding customs declaration and customs inspection.

Article 61. Exemption from Customs Declaration and Inspection

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

2. Luggage and means of transport of organizations and individuals enjoying diplomatic privileges and immunities and those of other special subjects shall be exempted from customs inspection.

Article 62. Handling Cases of Violation of Preferential Treatment and Exemptions

When there is evidence to confirm that diplomatic bags or consular bags have been misused for purposes contrary to international treaties on diplomatic relations or consular relations to which the Socialist Republic of Vietnam is a party, or when prohibited goods or goods not entitled to preferential treatment or exemption under the law are found in luggage or means of transport, the General Department of Customs shall decide on the handling according to the provisions of such international treaties.

PART IV
DUTIES OF CUSTOMS IN PREVENTING AND COMBATING SMUGGLING AND ILLEGAL TRANSPORTATION OF GOODS ACROSS BORDERS
COMBATING SMUGGLING AND ILLEGAL TRANSPORTATION OF GOODS
ACROSS BORDERS

Article 63. Duties of Customs in Preventing and Combating Smuggling and Illegal Transportation of Goods Across Borders

1. Within their scope of duties and powers, customs authorities at all levels organize the implementation of tasks to prevent and combat smuggling and illegal transportation of goods across borders.

2. Customs authorities at all levels may establish specialized units to implement tasks to prevent and combat smuggling and illegal transportation of goods across borders.

Article 64. Scope of Responsibility in Preventing and Combating Smuggling and Illegal Transportation of Goods Across Borders

1. Within the customs operational area, customs authorities are responsible for inspecting and supervising goods and means of transport to proactively prevent and combat smuggling and illegal transportation of goods across borders.

In cases where goods and means of transport have not yet left the customs operational area and organizations, entities, or individuals discover acts of smuggling or illegal transportation of goods across borders, they must immediately report to the customs authority for inspection and handling.

2. Outside the customs operational area, customs authorities have the responsibility to coordinate with relevant state agencies to implement measures to prevent and combat smuggling and illegal transportation of goods across borders.

In cases where goods and means of transport have already left the customs operational area and relevant state agencies have grounds to believe that there are acts of smuggling or illegal transportation of goods across borders, according to their authority, these agencies shall carry out inspections and handling in accordance with the law.

3. People's Committees at all levels shall direct coordination between the activities of customs authorities and other relevant state agencies in the locality in implementing tasks to prevent and combat smuggling and illegal transportation of goods across borders.

Article 65. Authority of Customs Authorities in Applying Measures to Prevent and Combat Smuggling and Illegal Transportation of Goods Across Borders

1. Organize forces, build databases, apply necessary investigative measures, collect domestic and foreign information related to customs operations to proactively prevent and combat smuggling and illegal transportation of goods across borders, facilitate clearance of goods, and post-clearance inspections; coordinate with relevant agencies to protect the confidentiality of information providers in smuggling and illegal transportation of goods across borders cases in accordance with the law.

2. Conduct customs control over goods and means of transport; take the lead in coordinating with relevant state agencies to implement activities to prevent and combat smuggling and illegal transportation of goods across borders within the customs operational area.

3. Apply necessary investigative measures according to the law to detect acts of smuggling and illegal transportation of goods across borders.

4. Request relevant organizations, entities, or individuals to provide information or documents if such information or documents are necessary for verifying acts of smuggling and illegal transportation of goods across borders.

5. Require postal service enterprises to open mail items or goods exported or imported through postal services for inspection if there is evidence suggesting that such mail items or goods contain documents or goods related to smuggling or illegal transportation of goods across borders.

6. Organize the implementation of international cooperation in combating smuggling and illegal transportation of goods across borders.

Article 66. Authority of Customs Authorities and Customs Officers in Handling Acts of Smuggling and Illegally Transporting Goods Across Borders

1. In cases where there is evidence indicating acts of concealing smuggled goods or illegally transporting goods across borders, the Heads of Border Gate Customs Units, the Heads of Non-Border Gate Customs Units handling customs procedures, and the Leaders of Customs Control Teams may decide to inspect persons, transport vehicles, places where goods are concealed, and temporarily detain persons, transport vehicles, and goods in accordance with the provisions of laws on administrative violations.

2. When discovering acts of violating customs laws that require criminal responsibility to be pursued, the customs authorities and customs officers authorized by criminal procedure laws may initiate criminal investigations and prosecute suspects. The initiation of criminal investigations and prosecution must comply with the provisions of criminal procedure laws.

3. Customs authorities and customs officers must bear legal responsibility for their decisions when carrying out activities stipulated in Clause 1 and Clause 2 of this Article.

Article 67. Provision of Technical Equipment to Serve Anti-Smuggling and Anti-Illegal Transportation of Goods Across Borders

1. Customs authorities and customs officers directly responsible for anti-smuggling and anti-illegal transportation of goods across borders shall be equipped with technical equipment, weapons, and support tools. The provision and use of weapons and support tools must comply with the provisions of the law.

2. In necessary cases, customs authorities and customs officers directly responsible for anti-smuggling and anti-illegal transportation of goods across borders may request other agencies, organizations, or individuals to cooperate in providing forces, supporting equipment, and supplying information; if the provided equipment suffers damage, the customs authority must compensate according to the provisions of the law.

CHAPTER V
ORGANIZATION OF TAX COLLECTION AND OTHER FEES
FOR EXPORTED AND IMPORTED GOODS

Article 68. Responsibilities of the Person Declaring Customs in Filing Declarations, Calculating Taxes, Paying Taxes, and Other Fees

1. To file declarations, calculate taxes, pay taxes fully and on time, and be responsible for their own declarations and tax calculations.

2. Within six months from the date of registering the declaration form, if any errors in filing declarations, calculating taxes, or paying taxes are discovered, they must report to the customs authority handling the procedures to adjust the amount of tax payable.

3. To fulfill other obligations related to filing declarations, calculating taxes, paying taxes, and other fees as prescribed by law.

4. To comply with decisions of the customs authority regarding taxes and other fees.

Article 69. Responsibilities of the Customs Authority in Organizing Tax Collection and Other Fees

1. The General Department of Customs shall direct uniformly the collection of taxes and other fees on exported and imported goods; the application of measures to ensure the correct and full collection of taxes and other fees as prescribed by law.

2. The customs authority handling export and import procedures shall check the declarations and tax calculations made by the person declaring customs; in case of discovering incorrect tax calculations by the person declaring customs, after adjustment, the customs authority must inform the person declaring customs. The period for recovering or refunding the tax payable shall be carried out in accordance with the provisions of the tax law.

Article 70. Tax Calculation Time and Payment Deadline

1. The time for tax calculation and payment deadline for exported and imported goods shall be implemented in accordance with the provisions of the tax law.

2. In cases where exported and imported goods are temporarily detained pending processing by customs authorities or competent state agencies, the payment deadline shall be calculated from the date of issuance of the decision on handling.

Article 71. Determination of Taxable Value

The taxable value of exported and imported goods shall be determined in accordance with the provisions of the tax law and other relevant laws.

The Government shall specify in detail the method of determining the taxable value of exported and imported goods.

Article 72. Classification of Exported and Imported Goods and Determination of Tariff Rates for Exported and Imported Goods

1. The classification of exported and imported goods shall be carried out in accordance with the provisions of the law on goods classification.

The determination of tariff rates for exported and imported goods shall be based on the current tariff schedule.

In cases where the classification results of the declarant are not accepted, the customs authority has the right to request the declarant to provide relevant documents related to exported and imported goods; take samples of exported and imported goods in the presence of the declarant for analysis, classification, and re-determination of the tariff rate for those goods; if the declarant disagrees with the analysis and classification results of the customs authority, they have the right to appeal. Appeals and their resolution shall be conducted in accordance with the law.

2. The Government shall specify in detail the classification of exported and imported goods.

Chapter VI
STATE MANAGEMENT OF CUSTOMS

Article 73. Contents of State Management of Customs

The contents of state management of customs include:

1. Building and directing the implementation of strategies, planning, and plans for the development of Vietnam Customs;

2. Issuing and organizing the implementation of legal documents on customs;

3. Guiding, implementing, and promoting customs laws;

4. Regulations on the organization and activities of customs;

5. Training, nurturing, and building a team of customs officials;

6. Organizing research, application of science and technology, and modern customs management methods;

7. National statistics on customs;

8. Inspection, supervision, handling of complaints and denunciations, and dealing with violations of customs laws;

9. International cooperation on customs.

Article 74. State Management Authority on Customs

1. The Government shall uniformly manage state affairs concerning customs.

2. The General Department of Customs shall assist the Government in uniformly managing state affairs concerning customs.

3. Ministries, ministerial-level agencies, and government agencies within their respective tasks and powers shall be responsible for coordinating with the General Department of Customs in managing state affairs concerning customs.

4. People's Committees at all levels within their respective tasks and powers shall be responsible for organizing the implementation of customs laws at local levels.

Article 75. Right to Appeal, Denounce, and Sue

1. Individuals and organizations have the right to appeal to the customs authority or other state agencies with jurisdiction or sue at the court in accordance with the law on administrative decisions and actions when there is evidence that such decisions or actions violate the law and infringe upon their legitimate rights and interests.

2. Individuals have the right to denounce to the customs authority or other state agencies about the violation of the law by customs officials or customs authorities that infringe upon the interests of the state, the legitimate rights and interests of organizations and individuals.

Article 76. Responsibility for Handling Complaints and Reports

1. Customs authorities at all levels shall be responsible for handling complaints against administrative decisions and administrative acts complained about within their jurisdiction; in cases where they receive complaints not within their jurisdiction, they shall have the responsibility to guide the complainant to file the complaint with the competent state agency.

2. Customs authorities at all levels shall be responsible for handling reports within their jurisdiction; in cases where they receive reports not within their jurisdiction, they shall have the responsibility to transfer them to the competent agency or organization and notify the reporter in writing.

Article 77. Time Limit, Procedure, and Jurisdiction for Handling Complaints and Reports

1. The time limit, procedure for complaints and reports, handling of complaints and reports, and jurisdiction for handling complaints and reports shall be implemented in accordance with the laws on complaints and reports and relevant laws.

2. During the period of complaint or litigation, organizations and individuals must still comply with administrative decisions or administrative penalty decisions of customs authorities or other competent state agencies. When there is a decision on handling the complaint from the customs authority, other competent state agencies, or a decision or judgment of the court that has taken legal effect, they shall comply with those decisions or judgments.

Chapter VII
REWARD AND VIOLATION HANDLING

Article 78. Awards

1. Organizations, entities, and individuals who achieve results in implementing the customs law; persons who contribute to exposing, discovering, or assisting customs authorities in combating smuggling, illegal transportation of goods across borders, or other violations of customs law shall be awarded according to the provisions of the law.

2. Customs authorities and customs officials who complete their tasks well shall be awarded according to the provisions of the law.

Article 79. Handling Violations

1. Any person violating the provisions of the customs law shall be subject to administrative punishment or criminal prosecution depending on the nature and degree of violation; if damage is caused, compensation shall be provided according to the provisions of the law.

2. Customs officials who obstruct export, import, exit, entry, transit activities or engage in other violations of customs law shall be subject to disciplinary action or criminal prosecution depending on the nature and degree of violation; if damage is caused, compensation shall be provided according to the provisions of the law.

Chapter VIII
IMPLEMENTING PROVISIONS

Article 80. Effective Date

This Law takes effect from January 1, 2002.

The Customs Ordinance issued by the State Council on February 20, 1990, shall cease to be effective from the date this Law comes into force.

All previous provisions contrary to this Law are hereby abolished.

Article 81. AApplication of the law in cases where goods and means of transport have registered customs declarations but have not completed customs procedures before the effective date of this Law

1. Goods for export, import, and transit, and means of transport for exit, entry, and transit which have registered customs declarations but have not completed customs procedures before the effective date of this Law shall continue to follow the customs procedures, inspection, supervision, and control according to the provisions of the Customs Ordinance and other relevant laws.

2. Post-clearance inspections shall not be conducted for goods that have been cleared before the effective date of this Law.

Article 82. Guidance on Implementation

The Government shall promulgate detailed regulations and provide guidance on the implementation of this Law.

This Law was adopted by the National Assembly of the Socialist Republic of Vietnam at its tenth session, ninth meeting on June 29, 2001./.