LAW ON CUSTOMS NO. 54/2014/QH13

LAW

CUSTOMS

On the basis of the Constitution of the Socialist Republic of Vietnam;

The National Assembly enacts the Customs Law.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Law regulates state management over customs for goods exported, imported, transited, and means of transport exiting, entering, or transiting the territory of customs by domestic and foreign organizations and individuals; and on the organization and operation of Customs.

Article 2. Applicability

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

2. Organizations and individuals having rights and obligations related to export, import, transit of goods, exit, entry, or transit of means of transport.

3. Customs authorities and customs officers.

4. Other State agencies in coordinating state management over customs.

Article 3. Customs Policy

1. The Socialist Republic of Vietnam creates favorable conditions regarding customs for export, import, exit, entry, or transit activities within its territory.

2. Building a clean, strong, professional, modern, transparent, effective, and efficient Vietnamese Customs.

Article 4. Definitions

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

1. Transfer of checkpoint is the movement of goods or means of transport under customs inspection from one customs procedure location to another.

2. Transshipment is the transfer of goods from inland transportation means or inbound transportation means to outbound transportation means for export, or from inland transportation means or inbound transportation means to warehouses or yards within the customs checkpoint area for subsequent loading onto other transportation means for export.

3. National Single Window mechanism allows declarants to submit electronic information and documents to perform customs procedures and related administrative procedures for exported or imported goods through an integrated information system. Administrative agencies decide on the export, import, or transit of goods; customs authorities decide on clearance and release of goods on the integrated information system.

4. Consolidation point is a warehouse or yard area used for consolidating, dividing, or separating goods of multiple consignors transported in a shared container.

5. Customs Supervision Security measures

6. Goods include movable assets with names and codes listed in the Vietnamese Export and Import Goods List that are exported, imported, or transited, or stored within the customs operational area.

7. Luggage of persons exiting or entering includes necessary items for daily living or travel purposes carried by persons exiting or entering, including carry-on luggage, pre-checked or post-checked luggage.

8. Customs Dossier Includes the customs declaration form and other documents required to be submitted or presented to the customs authority as stipulated by this Law.

9. Tax-pending Warehouse is a warehouse used to store imported raw materials or components that have been cleared but not yet taxed for production of exported goods by the bonded warehouse owner.

10. Bonded warehouse is a warehouse or yard area storing goods that have completed customs procedures awaiting export; goods from abroad brought in for export abroad or imported into Vietnam.

11. Customs control includes patrol, investigation, verification, or other operational measures applied by customs authorities to prevent and combat smuggling, illegal transportation of goods across borders, and other violations of customs laws.

12. Customs inspection involves the customs authority's examination of customs documents, relevant certificates, and materials, and physical inspection of goods and means of transport.

13. Customs territory includes areas within the territory, exclusive economic zone, and continental shelf of the Socialist Republic of Vietnam where the Customs Law is applicable.

14. The declarant of customs Includes: consignor of goods; owner of means of transport; driver of means of transport; customs agent, or other person authorized by the consignor or owner of means of transport to handle customs procedures.

15. Sealing of customs involves using technical tools or signs to identify and ensure the integrity of goods.

16. Classification of goods involves determining the name and code of goods based on their characteristics, composition, structure, physical and chemical properties, utility, packaging specifications, and other attributes according to the Vietnamese Export and Import Goods List.

17. Means of transport includes road, rail, air, sea, and inland waterway means of transport exiting, entering, or transiting.

18. Risk management Risk assessment

19. Risk involves applying a system of measures and operational procedures to determine, evaluate, and classify risk levels, serving as a basis for rational allocation of resources to inspect, supervise, and support other customs operations effectively.

20. Movable property includes personal, household, or organizational items used for living or working purposes carried when leaving residence or ceasing operations in Vietnam or abroad.

21. Clearance involves completing customs procedures for goods to be imported, exported, or placed under other customs operational procedures.

22. Customs information includes information and data on export, import, exit, entry, or transit activities; organizations and individuals participating in such activities; and other information related to customs operations.

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

24. Customs value is the value of exported or imported goods used for tax calculation and customs statistics purposes.

25. Items on means of transport include: assets used on means of transport; raw materials, fuel for the operation of means of transport; food, beverages, and other items directly serving the needs of personnel and passengers on means of transport.

26. Determining the code number, origin, and customs value in advance is the act of the customs authority determining the code number, origin, and customs value of goods before processing customs procedures.

Article 5. Application of International Treaties, Customary Law, and International Practices Related to Customs

1. In cases where an international treaty to which the Socialist Republic of Vietnam is a party provides different provisions from those stipulated in this Law, the provisions of that international treaty shall be applied.

2. For cases not covered by this Law, other Vietnamese legal documents, or international treaties to which the Socialist Republic of Vietnam is a party, customary law and international practices related to customs may be applied if such application does not contravene fundamental principles of Vietnamese law.

Article 6. International Cooperation Activities on Customs

1. International cooperation activities on customs include:

a) Negotiating, signing, and organizing the implementation of international treaties and agreements on customs;

b) Organizing the exploitation, exchange of information, and operational cooperation with customs authorities of other countries and relevant international organizations;

c) Dispatching Vietnamese customs officials abroad and receiving foreign customs officials in Vietnam to carry out customs operations according to Vietnamese laws, international treaties to which the Socialist Republic of Vietnam is a party, or international agreements signed;

d) Implementing the rights, obligations, and interests of the Socialist Republic of Vietnam at the World Customs Organization, relevant international organizations, countries, and territories.

2. The Vietnamese customs authority is responsible for implementing the activities mentioned in Clause 1 of this Article in accordance with the law.

Article 7. Customs Operation Territory

1. The customs operation territory includes:

a) Border gate areas, international railway stations, international civil airports; seaports, inland waterway ports engaged in export, import, exit, entry, transit; areas where goods under customs supervision are stored, export processing zones, preferential customs areas; locations for customs procedures, bonded warehouses, duty-free warehouses, international post offices, declarants' offices when conducting post-clearance inspections; locations for inspecting exported and imported goods within the customs territory;

b) Other areas and locations meeting management requirements, permitted for export, import, transit of goods, exit, entry, transit of transport vehicles according to the Prime Minister's decision.

2. Within the customs operation territory, the customs authority is responsible for inspecting, supervising, controlling goods and transport vehicles, and handling violations of customs laws in accordance with Vietnamese law and international treaties to which the Socialist Republic of Vietnam is a party.

3. The Government shall specify in detail the scope of the customs operation territory.

Article 8. Modernization of Customs Management

1. The State prioritizes investment in modern technical equipment, means, and advanced technology to ensure effective customs management; encourages organizations and individuals to participate in developing advanced technology and technical means to ensure the application of modern customs management methods. Organizations and individuals engaged in export and import have the responsibility to participate in building and implementing electronic transactions and electronic customs procedures.

2. The technical standards for electronic data exchange, the legal validity of electronic documents in the implementation of electronic customs procedures shall be regulated by the law on electronic transactions.

Article 9. Coordination in Implementing Customs Law

1. The customs authority shall be responsible for leading and closely coordinating with state agencies, relevant organizations, and people's armed units to implement customs law.

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. Prohibited Conduct in the Field of Customs

1. For customs officials:

a) Causing inconvenience and difficulties in customs procedures;

b) Shielding or colluding to facilitate smuggling, illegal transportation of goods across borders, commercial fraud, and tax evasion;

c) Accepting bribes, misappropriating, or embezzling temporarily detained goods, or engaging in other acts for personal gain;

d) Other acts violating customs law.

2. For declarants, organizations, and individuals involved in export, import, transit of goods, exit, entry, and transit of transport vehicles:

a) Engaging in fraudulent conduct in customs procedures;

b) Smuggling, illegally transporting goods across borders;

c) Commercial fraud, tax evasion;

d) Offering bribes or engaging in other acts to obtain improper benefits;

đ) Obstructing customs officials in the performance of their duties;

e) Illegally accessing, altering, or destroying the customs information system;

g) Other acts violating customs law.

Article 11. Supervision of the Implementation of Customs Law

1. The National Assembly and People's Councils at all levels shall supervise the implementation of customs law within their respective functions, tasks, and authorities.

2. The Vietnam Fatherland Front and its member organizations shall mobilize the people to strictly comply with customs law; supervise the implementation of customs 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.

Chapter II
TASKS AND ORGANIZATION OF CUSTOMS

Article 12. Tasks of Customs

The Vietnamese Customs has the task of inspecting and supervising goods and means of transport; preventing and combating smuggling and illegal transportation of goods across borders; organizing the implementation of tax laws applicable to exported and imported goods; statistics on exported and imported goods in accordance with this Law and other relevant laws; proposing policies and measures for state management of customs regarding export, import, exit, entry, transit activities, and tax policies for exported and imported goods.

Article 13. 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 14. Customs Organizational Structure

1. The organizational system of Vietnamese Customs includes:

b) Provincial, inter-provincial, and centrally-administered city Customs Bureaus;

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

c) Customs Sub-Departments, Customs Control Teams, and equivalent units.

2. The Government shall establish criteria for forming Customs Departments based on the volume of work, scale, nature of export, import, exit, entry, and transit activities, specific characteristics, and socio-economic conditions of each locality; specify the organization, tasks, and operations of Customs at various levels.

Article 15. Customs Officials

1. Customs officials are persons who meet the conditions for recruitment and appointment to positions and ranks in the customs authority; they are trained, developed, managed, and utilized in accordance with the law on cadres and civil servants.

2. Service conditions, titles, standards, salaries, seniority allowances, and other incentive systems for customs officials, customs officers, insignia, badges, uniforms, and customs identification cards are regulated by the Government.

Chapter III
CUSTOMS PROCEDURES AND INSPECTION AND SUPERVISION REGIMES

Section 1
GENERAL PROVISIONS

Article 16. Principles for conducting customs procedures, customs inspection, and supervision

1. Goods and means of transport must be subject to customs procedures, customs inspection, and supervision; they must be transported along the designated route and within the specified time through border gates or other locations as prescribed by law.

2. Customs inspection and supervision shall be carried out on the basis of risk management to ensure the effectiveness and efficiency of state management in customs affairs and facilitate export, import, exit, entry, and transit activities.

3. Goods will be cleared, and means of transport will be allowed to exit or enter after completing customs procedures.

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

5. The allocation of human resources and working hours must meet the requirements of export, import, exit, entry, and transit activities.

Article 17. Risk Management in Customs Operations

1. Customs authorities apply risk management to decide on customs inspection and supervision of goods and means of transport; support anti-smuggling and illegal transportation of goods across borders.

2. Risk management in customs operations includes collecting and processing customs information; establishing criteria and organizing assessments of the compliance with the law by declarants, classifying risk levels; implementing appropriate customs management measures.

3. Customs authorities manage and apply business information systems to automatically integrate and process data for the application of risk management in customs operations.

4. The Minister of Finance shall prescribe criteria for assessing compliance with the law by declarants, classifying risk levels, and applying risk management in customs operations.

Article 18. Rights and Obligations of Declarants

1. The declarant has the following rights:

a) To be provided by customs authorities with information related to customs declaration for goods and means of transport, guidance on customs procedures, and dissemination of laws on customs;

b) To request customs authorities to determine commodity codes, origin, and customs value for goods after providing complete and accurate information to the customs authorities;

c) To examine goods and take samples under the supervision of customs officials before making a customs declaration to ensure the accuracy of the declaration;

d) To request customs authorities to re-inspect goods that have been inspected if they disagree with the decision of the customs authorities when the goods have not been cleared;

đ) To use customs documents to clear goods, transport goods, and perform related procedures with other agencies as prescribed by law;

e) To lodge complaints and denunciations against unlawful acts of customs authorities and customs officials;

g) To request compensation for damages caused by customs authorities and customs officials according to the law on state liability for compensation;

2. The declarant, who is the owner of goods or the owner of means of transport, has the obligation:

a) To declare and conduct customs procedures in accordance with this Law;

b) To provide complete and accurate information for customs authorities to determine commodity codes, origin, and customs value for goods;

c) To bear legal responsibility for the authenticity of the declared content and submitted documents; for the consistency of the information content between the enterprise's retained files and the customs authority's retained files;

d) To comply with decisions and requests of customs authorities and customs officials regarding customs procedures, customs inspection, and supervision of goods and means of transport;

đ) To retain customs files for cleared goods for five years from the date of filing the customs declaration, except where otherwise provided by law; to retain accounting books, accounting documents, and other relevant documents concerning exported and imported goods that have been cleared for the period prescribed by law; to present files, provide information, and submit documents when requested by customs authorities for inspection as stipulated in Articles 32, 79, and 80 of this Law;

e) To arrange personnel and means to carry out tasks related to customs officials' actual inspection of goods and means of transport;

g) To pay taxes and fulfill other financial obligations as prescribed by tax, fee, and surcharge laws and other relevant laws;

3. The declarant, who is a customs procedure agent or another person authorized by the owner of goods or the owner of means of transport, shall perform the obligations prescribed in points a, b, c, d, e, and g of Clause 2 of this Article within the scope of authorization. The declarant who is the driver of the means of transport shall perform the obligations prescribed in points a, c, d, e, and g of Clause 2 of this Article.

Article 19. Duties and powers of customs officers

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

2. Guide declarants, organizations, and individuals related to customs declaration upon request.

3. Conduct customs inspection and supervision; supervise the opening, closing, transshipment, loading, and unloading of goods at customs clearance locations and places for inspecting exported and imported goods; in case of discovering signs of violation of customs laws, require the consignor, carrier, person in charge, driver, or authorized representative to comply with requests for inspection and search of goods and means of transport in accordance with this Law and laws on administrative violations.

4. Take samples of goods in the presence of the declarant for the customs authority to analyze or request an expert examination for customs inspection purposes.

5. Require the declarant to provide information and documents related to goods to determine the correct commodity code, origin, and customs value of the goods.

6. Require the person in charge and driver of the means of transport to follow the designated route, time, and stop at specified locations.

7. Other tasks and powers as prescribed by law.

Article 20. Customs Declaration Agent

1. Conditions for being a customs declaration agent:

a) Possess a Business Registration Certificate or Enterprise Registration Certificate with a business activity in cargo handling services or customs declaration agency;

b) Have staff members who are customs declaration agents;

c) Have an information technology infrastructure meeting the conditions for electronic customs declaration and other requirements as prescribed.

2. Staff members of customs declaration agents must be Vietnamese citizens meeting the following conditions:

a) Hold a college degree in economics, law, or engineering;

b) Possess a customs declaration vocational certificate;

c) Be issued a customs declaration agent staff number by the customs authority.

3. The Director General of the General Department of Customs decides on recognizing, suspending, or terminating the activities of customs declaration agents; issuing customs declaration vocational certificates; issuing and revoking customs declaration agent staff numbers.

4. Customs declaration agents and their staff members shall perform the rights and obligations of declarants as stipulated in Article 18 of this Law.

5. The Minister of Finance shall prescribe detailed procedures and formalities for recognizing and operating customs declaration agents; procedures for issuing customs declaration vocational certificates, issuing and revoking customs declaration agent staff numbers.

Article 21. Customs Procedures

1. When conducting customs procedures, the declarant has the responsibility to:

a) Submit the customs declaration form; submit or present documents included in the customs file as prescribed in Article 24 of this Law;

b) Transport goods and means of transport to the location designated for actual inspection of goods and means of transport;

c) Pay taxes and fulfill other financial obligations as prescribed by tax, fee, and surcharge laws and other relevant laws.

2. When conducting customs procedures, the customs authority and customs officers have the responsibility to:

a) Receive and register the customs dossier;

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

c) Organize the collection of taxes and other revenues as prescribed by tax, fee, and surcharge laws and other relevant laws;

d) Decide on the release of goods, release of conveyances, and confirmation that conveyances have completed customs procedures.

Article 22. Place for Customs Procedures

1. The place for customs procedures is where the customs authority receives, registers, and inspects customs documents, physically checks goods and conveyances.

2. The place for receiving, registering, and inspecting customs documents includes the headquarters of the General Department of Customs, the headquarters of the Customs Sub-department.

3. The places for physical inspection of goods include:

a) Inspection points at land border gates, international railway stations, international civil airports; international post offices; seaports, inland waterway ports with export, import, exit, entry, transit activities; export and import commodity ports established within the territory;

b) Headquarters of the Customs Sub-department;

c) Centralized inspection points as decided by the Director of the General Department of Customs;

d) Inspection points at production facilities, construction sites; locations organizing trade fairs, exhibitions;

đ) Inspection points at bonded warehouses, duty-free warehouses, cargo consolidation points;

e) Joint inspection points between Vietnam Customs and neighboring country Customs at land border gates;

g) Other inspection points determined by the Director of the General Department of Customs when necessary.

4. Authorities, organizations, and individuals with jurisdiction when planning and designing the construction of land border gates, international railway stations, international civil airports; seaports, inland waterway ports with export, import, exit, entry, transit activities; export and import commodity ports established within the territory; economic zones, industrial zones, duty-free zones, and other locations with export, import, exit, entry, transit activities shall be responsible for arranging places for customs procedures and storage areas for exported and imported goods to meet the requirements of customs inspection and supervision as stipulated by this Law.

Article 23. Time Limit for Customs Authority to Process Customs Procedures

1. The customs authority shall receive, register, and inspect customs documents immediately after the declarant submits and presents the customs documents in accordance with this Law.

2. After the declarant has fulfilled all requirements for customs procedures as prescribed in point a and point b, Clause 1, Article 21 of this Law, the time limit for customs officials to complete the inspection of documents and the physical inspection of goods and conveyances is as follows:

a) Complete the document inspection no later than two working hours from the time the customs authority receives the complete set of customs documents;

b) Complete the physical inspection of goods no later than eight working hours from the time the declarant presents the complete set of goods to the customs authority. In cases where the goods fall under specialized inspections concerning quality, health, culture, animal and plant quarantine, food safety as prescribed by relevant laws, the time limit for completing the physical inspection of goods is calculated from the time the results of the specialized inspection are received.

For large consignments with many types of goods or complex inspections, the head of the customs authority where the customs procedures are carried out may decide to extend the physical inspection time, but the maximum extension period shall not exceed two days;

c) The inspection of conveyances must ensure timely loading and unloading of exported and imported goods, the departure and arrival of passengers, and comply with the customs inspection and supervision requirements as stipulated by this Law.

3. The clearance of goods shall be carried out in accordance with Article 37 of this Law.

4. The customs authority shall carry out customs procedures for goods on holidays, non-working days, and outside working hours to ensure timely loading and unloading of exported and imported goods, the departure and arrival of passengers, conveyances, or based on the request of the declarant and in accordance with the actual conditions of the customs operation area.

Article 24. Customs Declaration Documents

1. The customs declaration documents include:

a) A customs declaration form or substitute document for the customs declaration form;

b) Relevant certificates.

Depending on each case, the declarant must submit or present the sales contract, commercial invoice, transport certificate, origin certificate, export and import permit, notification of inspection results or exemption from specialized inspection, and other relevant certificates according to the related laws.

2. Certificates within the customs declaration documents can be paper certificates or electronic certificates. Electronic certificates must ensure integrity and format as prescribed by the law on electronic transactions.

3. The customs declaration documents shall be submitted or presented to the customs authority at its office.

In cases where the national single window mechanism is applied, the specialized state management agency sends the export and import permits, notifications of inspection results, and exemptions from specialized inspections in electronic form through the integrated information system.

4. The Minister of Finance shall prescribe the model of the customs declaration form, the use of the customs declaration form and substitute documents, and the situations where relevant certificates must be submitted or presented as stipulated in Clause 1 of this Article.

Article 25. Time Limit for Submitting Customs Declaration Documents

1. The time limit for submitting the customs declaration form is as follows:

a) For exported goods, submit after the goods have been assembled at the location declared by the declarant and no later than four hours before the means of transport departs; for exported goods sent via express delivery service, no later than two hours before the means of transport departs;

b) For imported goods, submit before the goods arrive at the border gate or within thirty days from the date of arrival at the border gate;

c) The time limit for submitting the customs declaration form for means of transport shall be carried out in accordance with Clause 2 of Article 69 of this Law.

2. The customs declaration form has validity for customs procedures within fifteen days from the date of registration.

3. The time limit for submitting relevant certificates within the customs declaration documents is as follows:

a) In the case of electronic customs declaration, when the customs authority conducts an examination of the customs declaration documents or physical inspection of the goods, the declarant must submit paper certificates within the customs declaration documents, except those already in the national single window information system;

b) In the case of paper customs declaration form, the declarant must submit or present relevant certificates when registering the customs declaration form.

Article 26. Classification of Goods

1. Goods classification is conducted to determine the commodity code as the basis for calculating taxes and implementing goods management policies. When classifying goods, it must be based on the customs declaration documents, technical documents, and other information related to exported and imported goods to identify the name and commodity code of the goods according to the Vietnam Export and Import Goods List.

2. The Vietnam Export and Import Goods List includes the commodity code, name, description, unit of measurement, and accompanying explanatory content.

3. The Vietnam Export and Import Goods List is established based on the full application of the International Convention on Harmonized System of Description and Coding of Goods.

The Minister of Finance shall promulgate the unified Vietnam Export and Import Goods List throughout the country.

4. Based on the List of Prohibited Exported and Imported Goods, the List of Exported and Imported Goods under the Permit of the Competent State Authority, and the List of Goods Subject to Specialized Inspection as prescribed by the Government, the Minister of Finance shall issue a unified commodity code corresponding to the commodity code in the Vietnam Export and Import Goods List.

5. During the customs inspection process, the customs authority determines the commodity code based on the customs declaration documents, the results of the actual inspection of the goods, or the results of the analysis and testing of the goods. If the customs authority does not accept the commodity code declared by the declarant, it has the right to take samples of the goods with the presence of the declarant for analysis, request testing, and decide the commodity code for the goods; if the declarant disagrees with the classification result of the customs authority, they have the right to lodge a complaint or initiate legal proceedings as prescribed by law.

Article 27. Determination of Origin of Goods

1. For exported goods:

a) The customs authority determines the origin of exported goods based on the declaration content of the declarant, documents in the customs dossier, and the actual inspection results of the goods;

b) In cases where there is doubt about the origin of exported goods, the customs authority requests the declarant to provide documents and materials related to the origin of exported goods, conducts inspections and verifies the origin of exported goods at the production facility. While waiting for the inspection and verification results, exported goods are cleared according to the provisions of Article 37 of this Law.

2. For imported goods:

a) The customs authority inspects and determines the origin of imported goods based on the declaration content of the declarant, certificates of origin, documents in the customs dossier, and the actual inspection results of the goods. Certificates of origin for imported goods are issued by the competent authority of the exporting country or self-certified by the producer, exporter, or importer in accordance with international treaties to which the Socialist Republic of Vietnam is a party;

b) In cases where there is doubt about the origin of imported goods, the customs authority conducts inspections and verifies the origin of goods at the place of production according to international treaties to which the Socialist Republic of Vietnam is a party. The inspection and verification results have legal value for determining the origin of imported goods.

While waiting for the inspection and verification results, imported goods are cleared according to the provisions of Article 37 of this Law but do not enjoy special preferential tax rates. The official tax payable is based on the inspection and verification results of the origin of goods.

3. The Minister of Finance shall stipulate procedures, authorities, and deadlines for determining the origin of goods.

Article 28. Pre-determination of Tariff Classification Number, Origin, and Customs Value

1. In cases where the declarant requests the customs authority to pre-determine the tariff classification number, origin, and customs value of goods intended for export or import, the declarant provides relevant information, documents, and samples of goods intended for export or import to the customs authority for pre-determination of the tariff classification number, origin, and customs value.

In cases where it is impossible to provide samples of goods intended for export or import, the declarant must provide technical documentation related to the goods.

2. The customs authority bases its pre-determination of the tariff classification number, origin, and customs value on the legal provisions regarding classification of goods, origin, and customs value, and the relevant information and documents provided by the declarant. The customs authority then issues a written notification to inform the declarant of the pre-determination results. If there is insufficient basis or information to make the pre-determination as requested by the declarant, the customs authority informs the declarant or requests additional relevant information and documents.

3. Within sixty days from the date of the written notification of the pre-determination results, if the declarant disagrees with the pre-determination results, they have the right to request the customs authority to review the pre-determination results. The customs authority has the responsibility to review and respond to the declarant within the prescribed time limit.

4. The written notification of the pre-determination results has legal value for the customs authority to process customs formalities when the actual exported or imported goods correspond to the relevant information, documents, and samples provided by the declarant.

5. The Government shall stipulate detailed conditions, procedures, deadlines for pre-determination of the tariff classification number, origin, and customs value; deadlines for resolving requests to review pre-determination results; and the validity period of pre-determination notifications as stipulated in this Article.

Article 29. Customs Declaration

1. The declarant must declare all information criteria on the customs declaration form fully, accurately, and clearly.

2. Customs declaration shall be carried out electronically, except where the declarant is allowed to declare on a paper customs declaration form as prescribed by the Government.

3. A registered customs declaration form has the value for customs procedures. Goods management policies and export and import tax policies shall apply at the time of registering the customs declaration form, except where the laws on export tax and import tax provide otherwise.

4. In case the declarant identifies errors in the customs declaration, supplementary declarations may be made under the following circumstances:

a) For goods undergoing customs procedures: before the customs authority announces the direct inspection of the customs documents;

b) For goods that have been cleared: within sixty days from the date of clearance and before the customs authority decides to conduct post-clearance inspections, audits, except where the supplementary declaration contents relate to export and import permits; specialized inspections concerning product quality, health, culture, animal and plant quarantine, food safety.

Beyond the deadlines specified in points a and b of this clause, if the declarant discovers errors in the customs declaration, they shall make supplementary declarations and handle them according to the laws on taxes and administrative violation handling.

5. The declarant may submit an incomplete customs declaration form or substitute documents for clearance and complete the customs declaration form within the deadlines stipulated in Articles 43 and 50 of this Law, declaring once for multiple exports or imports within a certain period for specific items.

6. Goods undergoing customs procedures or having completed customs procedures but still under customs supervision, the declarant may change the type of export or import according to the laws on customs.

Article 30. Registration of Customs Declarations

1. The methods of registering customs declarations are as follows:

a) Electronic customs declarations are registered electronically;

b) Paper customs declarations are registered directly at the customs office.

2. A customs declaration is registered after the customs authority accepts the declaration of the declarant. The registration date is recorded on the customs declaration form.

If the registration of a customs declaration is not accepted, the customs authority shall notify the declarant in writing or electronically of the reasons.

Article 31. Basis and Authority for Deciding Customs Inspections

Based on risk analysis results, assessment, and relevant information about the goods, the head of the customs office handling the customs documents decides to inspect the customs documents and physically inspect the goods.

Article 32. Inspection of Customs Documents

When inspecting customs documents, the customs authority checks the accuracy, completeness, and compliance of the declared information with the documents in the customs file, verifies adherence to goods management policies, export and import tax policies, and other related legal provisions.

Customs document inspections are conducted through the electronic customs data processing system or directly by customs officials.

Article 33. Physical Inspection of Goods

1. Goods falling under any of the following cases shall be exempted from physical inspection:

a) Goods for urgent needs;

b) Special-purpose goods for national defense and security;

c) Other special cases as decided by the Prime Minister.

2. Goods specified in Clause 1 of this Article that are found to have signs of violation of laws must be physically inspected.

3. For goods not covered by Clause 1 of this Article, physical inspection shall be carried out based on risk management.

4. Live animals and plants, goods difficult to store, and other special goods shall be prioritized for physical inspection.

5. The physical inspection of goods shall be conducted directly by customs officers or through machinery and technical equipment, or other professional measures.

The physical inspection of goods must be attended by the declarant or their authorized representative after registering the customs declaration form and the goods being brought to the inspection location, except in cases stipulated in Article 34 of this Law.

6. The physical inspection of goods at a common inspection site with neighboring countries shall be carried out according to agreements between the parties.

7. The Minister of Finance shall provide detailed regulations on the physical inspection of goods.

Article 34. Physical Inspection of Goods in Absence of the Declarant

1. In the absence of the declarant, the head of the customs authority where the goods are stored shall decide and be responsible for conducting the physical inspection of goods in the following cases:

a) To protect security;

b) To protect hygiene and the environment;

c) There are signs of violation of laws;

d) More than 30 days have passed since the import goods arrived at the border gate and the declarant has not come to handle customs procedures;

đ) Other cases as prescribed by law.

2. The physical inspection of goods in the absence of the declarant shall be carried out in the following forms:

a) Non-intrusive inspection through X-ray machines;

b) Inspection using technical equipment and other professional measures of the customs authority;

c) Opening the goods for direct inspection with the presence of representatives of state agencies at the border gate, representatives of transport enterprises, port, warehouse, and storage enterprises. The inspection must be documented in writing and signed by all relevant parties.

Article 35. Responsibility for Inspecting Goods and Transport Means within the Customs Operating Area

1. Within the customs operating area, the customs authority shall be responsible for inspecting goods and transport means.

Where specialized inspections concerning quality, health, culture, animal and plant quarantine, food safety of goods and transport means are required by law, the customs authority shall base its decision on clearance on the results of such specialized inspections.

2. Goods subject to specialized inspections must be kept at the border gate until they are cleared. If the law allows the goods to be moved to another location for specialized inspections or if the consignor requests to move the goods for storage, the storage location must meet conditions for customs supervision, and the goods will be under the supervision of the customs authority until clearance.

The consignor is responsible for storing and keeping the goods at the specialized inspection location or at the consignor's storage location until the customs authority decides to clear them.

3. The time limit for specialized inspections of goods shall be carried out in accordance with relevant laws. The specialized inspection agency shall notify the customs authority of the inspection results within two working days from the date of obtaining the inspection results.

4. The Head of the Customs Branch shall take the lead and coordinate with specialized inspection agencies at the border gate to ensure rapid clearance of goods and transport means.

Article 36. Release of Goods

1. The release of goods refers to the customs authority's permission for the export or import of goods when the following conditions are met:

a) The goods meet the conditions for export or import but the official amount of tax due has not yet been determined.

b) The declarant has paid the tax or obtained a guarantee from a financial institution based on their self-assessment of the tax payable.

2. The deadline for determining the official amount of tax due shall not exceed thirty days from the date of releasing the goods; in cases where the goods require inspection, this period starts from the date the inspection results are received.

3. If the declarant disagrees with the determination of the tax payable by the customs authority, they have the right to lodge a complaint. The procedures for lodging and resolving complaints shall be carried out in accordance with the Law on Complaints.

Article 37. Clearance of Goods

1. Goods are cleared after completing customs formalities.

2. In cases where the declarant has completed customs formalities but has not paid or has not fully paid the tax due within the prescribed time limit, the goods will be cleared if a financial institution guarantees the payment of the tax or if the tax payment period is extended according to the law on taxes.

3. Where the owner of the goods is administratively fined for customs violations and the goods are permitted for export or import, the goods may be cleared if the fine has been paid or a financial institution guarantees the payment required to implement the administrative penalty decision of the customs authority or competent state agency.

4. For goods that must be inspected, analyzed, or appraised to determine whether they meet the conditions for export or import, the customs authority will only clear the goods after confirming that they can be exported or imported based on the conclusions of the inspection, analysis, or appraisal or notification of exemption from inspection by the specialized inspection agency as stipulated by law.

5. Goods serving urgent needs; goods specifically used for security and defense purposes; diplomatic bags, consular bags, and luggage of organizations, entities, and individuals enjoying privileges and immunities shall be cleared in accordance with Articles 50 and 57 of this Law.

Article 38. Objects, Methods, and Time of Customs Supervision

1. The objects of customs supervision include goods, means of transport, and domestic means of transport carrying goods under customs supervision.

2. Customs supervision is carried out through the following methods:

a) Sealing by customs;

b) Direct supervision conducted by customs officials;

c) Utilizing technical equipment and devices.

3. Based on the results of risk analysis and other relevant information concerning the objects of customs supervision, the customs authority decides on appropriate supervision methods. In cases where there are signs of law violation, the customs authority conducts an actual inspection of the goods.

4. Duration of customs supervision:

a) Imported goods under customs supervision are subject to supervision from the time they arrive at the customs area until they are cleared and released, and removed from the customs area;

b) Exported goods exempt from actual inspection are subject to customs supervision from the time of clearance until they leave the customs area. In cases requiring actual inspection, exported goods are subject to customs supervision from the start of the actual inspection until they leave the customs area;

c) Transit goods are subject to customs supervision from the time they enter the first border gate until they exit the last border gate;

d) The duration of customs supervision for means of transport is implemented in accordance with Article 68 of this Law.

Article 39. Responsibilities of Customs Authorities in Customs Supervision Activities

1. Implement appropriate supervision methods to facilitate export, import, exit, entry, transit activities and ensure customs management over goods in accordance with this Law.

2. Utilize technical means and equipment to ensure customs supervision in accordance with this Law.

3. Guide and inspect compliance with customs supervision regulations by declarants, port, warehouse, and storage area business enterprises, export production establishments, and related parties.

Article 40. Responsibilities of Declarants, Commanders, or Transport Vehicle Controllers in Customs Supervision Activities

1. Comply with and create conditions for customs authorities to conduct customs supervision in accordance with this Law.

2. Ensure the original condition of goods and customs seals; transport goods along the approved route, schedule, and time by customs authorities. In case of loss, misplacement, or damage of goods, the declarant shall be responsible according to the law.

3. Use goods for the declared purpose to customs authorities.

4. Use transportation means meeting the prescribed conditions for customs authorities to apply appropriate customs supervision methods.

5. Present documents and goods for customs authorities to inspect when requested.

6. In cases of force majeure where the original condition of goods, customs seals, or transportation routes and schedules cannot be guaranteed, necessary measures must be taken to limit and prevent losses, and immediately report to customs authorities for handling; if immediate reporting to customs authorities is not possible, report to local police, border guards, or maritime police for confirmation as appropriate.

Article 41. Responsibilities of Port, Warehouse, and Storage Area Business Enterprises in Customs Supervision Activities

1. Arrange locations for installing technical means and equipment for customs supervision as required by customs authorities.

2. Connect the enterprise's cargo management information system with the customs clearance electronic system of customs authorities to manage goods under customs supervision entering and exiting port, warehouse, and storage areas.

3. Fully implement management, statistics, record keeping, and retention of documents and data on goods entering and exiting port, warehouse, and storage areas in accordance with the law and provide them to customs authorities upon request.

4. Provide information and cooperate with customs authorities in monitoring, inspecting, and supervising the entry, exit, and storage of goods in port, warehouse, and storage areas.

5. Store goods in their original condition in port, warehouse, and storage areas as required by customs authorities for supervision and management.

6. Only allow the transportation of goods into and out of port, warehouse, and storage areas with customs authority documentation.

7. Implement decisions of competent authorities regarding the handling of violating goods.

Section 2
PRIORITY REGIME FOR ENTERPRISES

1. An enterprise may apply the priority regime if it meets the following conditions:

a) Compliance with customs laws and tax laws for two consecutive years;

b) Annual export and import turnover reaching the specified level;

c) Implementation of electronic customs procedures and tax procedures; having an information technology management program for the enterprise's export and import activities connected to customs authorities;

d) Conducting bank transactions;

đ) Having an internal control system;

e) Adherence to accounting and auditing laws.

2. Priority enterprises from countries or regions that have signed mutual recognition agreements on priority enterprises with Vietnam may apply the priority regime as stipulated in this Law.

3. The Government shall specify detailed conditions, procedures for recognition, extension, temporary suspension, termination, priority regimes, and management of enterprises applying the priority regime.

Article 43. Preferential treatment for enterprises

1. Exemption from examination of related documents in the customs declaration file, exemption from physical inspection of goods during the implementation of customs procedures, except in cases where there are signs of violation of laws or random inspections to assess compliance with laws.

2. Permission to process customs procedures using an incomplete customs declaration form or substitute documents for the customs declaration form. Within thirty days from the date of registration of the incomplete customs declaration form or from the date of submission of substitute documents for the customs declaration form, the declarant must submit a complete customs declaration form and related documents in the customs declaration file.

Article 44. Responsibilities of the Customs Authority in Implementing Preferential Treatment

1. The Director General of the General Department of Customs shall examine, recognize, extend, temporarily suspend, or terminate the application of preferential treatment for enterprises.

2. Customs authorities at all levels have the responsibility to:

a) Inspect, supervise, and evaluate the compliance with laws of enterprises;

b) Guide enterprises on policies and regulations of the law on taxes and customs.

Article 45. Responsibilities of Enterprises Applying Preferential Treatment

1. Provide annual audit reports and financial statements to the customs authority.

2. Comply with regulations on inspection and supervision by the customs authority.

3. Notify the customs authority of decisions to handle violations of tax and accounting laws made by competent authorities against the enterprise.

Section 3
CUSTOMS INSPECTION AND SUPERVISION OF GOODS, MOVABLE ASSETS, LUGGAGE

Article 46. Customs Inspection and Supervision of Goods for Temporary Import and Re-export

1. Customs procedures for temporary import and re-export are carried out at the Customs Sub-department at the border gate.

2. Customs inspection and supervision of goods for temporary import and re-export are regulated as follows:

a) Goods for temporary import and re-export must be stored in the border gate area or other locations subject to customs inspection and supervision;

b) Goods for temporary import and re-export are subject to customs inspection and supervision from the time of temporary import customs procedures until they are re-exported out of Vietnam; the declarant or the enterprise conducting temporary import and re-export is responsible for preserving the temporarily imported goods throughout their storage period in Vietnam and ensuring that the re-exported goods are the same as those temporarily imported.

3. Temporarily imported goods must be re-exported within the prescribed period; if not re-exported and instead transferred for domestic consumption, customs procedures must be processed as for imported goods.

1. Goods sold in duty-free shops process customs procedures at the Customs Sub-department managing the duty-free shop.

2. Customs inspection and supervision of goods sold in duty-free shops are regulated as follows:

a) Goods sold in duty-free shops must be stored in the duty-free shop or in warehouses of duty-free shop operators meeting customs supervision requirements. The storage period does not exceed twelve months from the date of completion of customs procedures. In case of valid reasons, the Head of the Customs Sub-department managing the duty-free shop may extend the storage period once, not exceeding twelve months;

b) Goods sold in duty-free shops are subject to customs inspection and supervision from the time of customs procedures until they are sold, exported, or handled according to the provisions of the law.

3. If temporarily imported goods for sale in duty-free shops are transferred for domestic consumption, they must undergo customs procedures as for imported goods.

Article 48. Customs inspection and supervision of temporarily imported and exported goods

1. Types of temporarily imported and exported goods include:

a) Means of transport for storing goods;

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

c) Machinery, equipment, construction vehicles, molds, and samples under lease or loan contracts for production and construction;

d) Spare parts and components of vessels imported by ship owners to serve replacement and repair of foreign ships and aircraft;

đ) Goods participating in trade fairs, exhibitions, and product presentations;

e) 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 and temporarily imported goods declared on one customs declaration may be re-exported or re-imported through multiple shipments declared on multiple customs declarations for re-exportation or re-importation.

4. 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 export and import goods.

5. The Government shall provide detailed regulations on this matter.

Article 49. Customs inspection and supervision of goods as gifts and donations

1. Goods as gifts and donations must be processed through customs procedures; if they are conditional export and import goods, they must comply with the provisions of the law on conditional export and import goods.

Exporting and importing goods as gifts and donations listed in the Catalogue of Prohibited Export and Import Goods is strictly prohibited.

2. The quota of goods as gifts and donations exempt from tax shall be implemented in accordance with the provisions of the law on taxation.

Article 50. Customs inspection and supervision of goods for urgent needs and specialized goods for security and defense purposes

1. Goods for urgent needs are goods for responding to the aftermath of natural disasters, epidemics, or for urgent relief needs.

Goods for urgent needs must have a confirmation document from the competent state agency.

The declarant may use an incomplete customs declaration form or substitute documents for customs procedures. The customs authority decides to clear the goods based on an incomplete customs declaration form or substitute documents.

Within thirty days from the date of registering an incomplete customs declaration form or from the date of submitting substitute documents, the declarant must submit a complete customs declaration form and related documents belonging to the customs file.

2. Specialized goods for security and defense purposes:

a) Specialized goods for security and defense purposes confirmed by the Minister of National Defense or the Minister of Public Security, the declarant may use an incomplete customs declaration form for customs procedures. The customs authority decides to clear the goods based on an incomplete customs declaration form.

Within thirty days from the date of registering an incomplete customs declaration form, the declarant must submit a complete customs declaration form and related documents belonging to the customs file;

b) Specialized goods for security and defense purposes requiring confidentiality confirmed by the Minister of National Defense or the Minister of Public Security are exempt from customs declaration and physical inspection.

Article 51. Customs inspection and supervision of goods bought and sold, exchanged by border residents

1. Goods bought and sold, exchanged by border residents are goods serving the normal living and production activities of Vietnamese border residents with border residents of neighboring countries sharing a national border with Vietnam.

2. Goods bought and sold, exchanged by border residents must be subject to customs inspection and supervision; where there is no customs office, they shall be subject to inspection and supervision by the Border Guard Corps in accordance with this Law.

Article 52. Customs inspection and supervision of goods exported and imported through postal services and express delivery services

1. Goods exported and imported through postal services and express delivery services must go through customs procedures and be subject to customs inspection and supervision.

2. In cases where the declarant of customs declaration is authorized by a postal service provider or an international express delivery service provider, such entities must fulfill the responsibilities of the declarant as stipulated in Article 18 of this Law; they may only transfer or deliver goods after clearance has been granted.

Article 53. Customs inspection and supervision of movable assets

Movable assets of individuals, households, and organizations must go through customs procedures and be subject to customs inspection and supervision.

Individuals and organizations exporting or importing goods that are movable assets must have documents proving their residence or activities in Vietnam or abroad.

Article 54. Customs inspection and supervision of luggage of persons exiting and entering the country

1. Luggage of persons exiting and entering the country must be subject to customs inspection and supervision at the border gate.

2. Luggage of persons exiting and entering the country exceeding the tax-free allowance must go through customs procedures like other export and 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 standards for tax-free luggage allowances are implemented in accordance with the provisions of the law on taxation.

Article 55. Customs inspection and supervision of foreign currency cash, Vietnamese dong cash, negotiable instruments, gold, precious metals, and precious stones carried by persons exiting and entering the country

1. Persons exiting and entering the country carrying foreign currency cash, Vietnamese dong cash, negotiable instruments, gold, precious metals, and precious stones must be subject to customs inspection and supervision.

2. Persons entering the country carrying foreign currency cash, Vietnamese dong cash, negotiable instruments, gold, precious metals, and precious stones exceeding the limit set by the State Bank of Vietnam must declare them at the border gate.

3. Persons exiting the country carrying foreign currency cash, Vietnamese dong cash, negotiable instruments, gold, precious metals, and precious stones exceeding the limit set by the State Bank of Vietnam must declare them and present the required documents as specified by the State Bank of Vietnam at the border gate.

Article 56. Customs inspection and supervision of goods on means of transport

1. Goods that are personal effects on means of transport do not need to go through customs procedures but must be subject to customs inspection and supervision.

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

3. Goods supplied to serve means of transport exiting the country or transiting must go through customs procedures like other export goods.

Article 57. Customs inspection and supervision of diplomatic bags, consular bags, luggage, and means of transport of agencies, organizations, and individuals enjoying privileges and immunities

1. Privileges and immunities provided for in this Law include exemptions from customs declaration and customs inspection.

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

Luggage and means of transport of subjects enjoying privileges and immunities as prescribed by the laws on privileges and immunities for diplomatic missions, consular posts, and representative offices of international organizations in Vietnam are exempted from customs inspection.

3. When there is evidence indicating that diplomatic bags or consular bags are being 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 there are goods listed in the Prohibited Export and Import Goods List or goods not eligible for privileges and immunities found in luggage or means of transport, the Director General of the General Department of Customs shall decide on the handling thereof in accordance with the relevant international treaty.

Article 58. Customs Inspection, Supervision, and Handling of Surplus Goods

1. Surplus goods stored in port, warehouse, or yard areas within the customs operation area include:

a) Goods declared abandoned by the owner or goods for which actions indicating abandonment have been taken.

Abandonment by the owner or actions indicating abandonment will not be recognized for goods suspected of violating the law.

b) Imported goods that remain unclaimed 90 days after arrival at the border gate.

c) Goods collected by port, warehouse, or yard operating enterprises during cargo handling operations.

d) Imported goods outside the bill of lading or declaration but without anyone to claim them.

2. In cases where the customs authority has grounds to determine that the goods specified in Clause 1 of this Article are smuggled goods, they shall be handled according to the provisions of the law.

3. For goods specified in Points b, c, and d of Clause 1 of this Article that remain unclaimed, the customs authority shall publicly announce on mass media. Within 60 days from the date of announcement, if the owner claims the goods, customs procedures shall be processed and penalties imposed according to the law on administrative violations; if there is no claimant, they shall be handled according to the provisions of Clause 6 of this Article.

4. Goods specified in Clause 1 of this Article that are prone to deterioration, frozen goods, hazardous chemicals, dangerous goods, or goods nearing their expiration date must be promptly handled according to the provisions of this Law and other relevant laws.

Port, warehouse, or yard operating enterprises are responsible for arranging storage locations that meet customs supervision conditions for surplus goods; they must cooperate in handling surplus goods according to the provisions of Clause 6 of this Article.

6. The handling of surplus goods shall be carried out as follows:

a) For surplus goods, the customs authority shall handle them according to the provisions of the law. In cases where surplus goods are sold, the proceeds from the sale shall be deposited into the state budget after deducting sales expenses and storage fees at the port, warehouse, or yard operating enterprise.

b) For goods causing environmental pollution, the carrier, driver, or person authorized by the carrier has the responsibility to transport such goods out of Vietnam's territory. If the carrier, driver, or authorized person cannot be identified, the customs authority shall take the lead and coordinate with the port, warehouse, or yard operating enterprise, local authorities, and related agencies to destroy the goods.

Section 4
CUSTOMS INSPECTION AND SUPERVISION OF IMPORTED GOODS FOR PROCESSING AND PRODUCTION OF EXPORT GOODS

Article 59. Responsibilities of the Customs Authority in Inspecting and Supervising Imported Goods for Processing and Production of Export Goods

1. Raw materials and components imported for processing and production of export goods must undergo customs inspection and supervision from the time of importation until the product is exported or its intended use is changed.

2. The customs authority is responsible for:

a) Inspecting the processing and production facilities; assessing the processing and production capacity of organizations or individuals importing raw materials and components for processing and production of export goods.

b) Inspecting the use of imported raw materials and components during the processing and production of export goods, and inspecting the inventory of organizations or individuals engaged in processing and production of export goods.

c) Inspecting the settlement, management, and use of raw materials and components by organizations or individuals importing raw materials and components for the production and processing of export goods.

3. The customs inspection and supervision stipulated in this Article shall be conducted based on risk management principles.

Article 60. Responsibilities of Organizations and Individuals Processing and Producing Export Goods

1. Register the processing and production facilities for export goods with the customs authority.

2. Utilize imported raw materials and components for the purpose of processing and producing export goods. In case of changing the intended use, customs procedures must be carried out in accordance with this Law.

3. Store export goods and raw materials/components used for processing and producing export goods within the production area; if stored outside the production area, it must be approved by the customs authority.

4. Fully implement management, accounting, statistical record-keeping, and retention of documents and records for goods entering and leaving the processing and production facilities; present books, documents, and goods when inspected by the customs authority.

5. Report and settle accounts on the management and use of imported raw materials and components, and export goods in accordance with the regulations on customs.

Section 5
CUSTOMS INSPECTION AND SUPERVISION OF GOODS AT BONDED WAREHOUSES, TAX-PAID WAREHOUSES, AND COLLECTION POINTS FOR PIECE GOODS

Article 61. Goods Stored at Bonded Warehouses, Tax-Paid Warehouses, and Collection Points for Piece Goods

1. Goods stored at bonded warehouses may be kept for up to 12 months from the date they are placed in the warehouse; in cases of valid reasons, the Director of the Customs Office managing the bonded warehouse may extend the period once for up to 12 months.

2. Raw materials and components stored at tax-paid warehouses for the production of export goods may be kept for up to 12 months from the date they are placed in the warehouse; in cases of valid reasons according to the production process, the Head of the Customs Branch managing the tax-paid warehouse may extend the period. The extension period shall be appropriate to the production process.

3. Goods admitted to collection points for piece goods include imported goods that have not yet completed customs procedures, exported goods that have completed customs procedures or declared customs declarations but will undergo actual inspection at the collection point for piece goods.

Goods stored at collection points for piece goods may be kept for up to 90 days from the date they are admitted to the collection point; in cases of valid reasons, the Head of the Customs Branch managing the collection point for piece goods may extend the period once for up to 90 days.

Article 62. Conditions for Establishing Bonded Warehouses, Tax-Paid Warehouses, and Collection Points for Piece Goods

1. Bonded warehouses and collection points for piece goods may be established in areas where the following zones exist:

a) Seaports, international civil airports, inland ports for import and export goods, land border gates, and international railway transit stations;

b) Industrial parks, high-tech zones, duty-free zones, and other areas as prescribed by law.

2. Tax-paid warehouses may be established within the premises of enterprises producing export goods.

3. The Director General of the General Department of Customs decides on the establishment, extension of operating time, suspension, and termination of operations of bonded warehouses, tax-paid warehouses, and collection points for piece goods.

4. The Government shall provide detailed regulations on the establishment and operation of bonded warehouses, tax-paid warehouses, and collection points for piece goods.

Article 63. Rights and Obligations of Enterprises Operating Bonded Warehouses, Enterprises Operating Consolidation Points for Less-than-Truckload Cargo, Enterprises Operating Consolidation Services for Less-than-Truckload Cargo, Owners of Goods, and Custodians of Duty-Free Warehouses

1. Enterprises operating bonded warehouses and owners of goods stored in bonded warehouses have the following rights and obligations:

a) Enterprises operating bonded warehouses have the right to perform contracts for receiving goods stored in bonded warehouses; they may move goods within bonded warehouses according to agreements with the owners of goods.

Enterprises operating bonded warehouses are responsible for complying with customs authorities' requests for inspection of goods. Every three months, enterprises operating bonded warehouses must report in writing to the Customs Department managing the bonded warehouse about the current status of goods and the operation of the bonded warehouse.

b) Owners of goods have the right to reinforce packaging, classify goods, take samples of goods, and perform other tasks under the supervision of customs officials; they can transfer ownership of goods. The transfer of goods from one bonded warehouse to another must be agreed upon in writing by the Director of the Customs Department managing the bonded warehouse where the goods are stored.

2. Custodians of duty-free warehouses have the following rights and obligations:

a) To store imported raw materials and supplies for producing export goods;

b) To arrange, repack, and move goods within duty-free warehouses;

c) To notify the customs authority of their planned schedule for using raw materials and supplies from duty-free warehouses in production;

d) Every three months, to report in writing to the Customs Department managing the duty-free warehouse about the current status of goods and the operation of the duty-free warehouse;

đ) By no later than January 31 each year, to compile a summary of import customs declarations and the quantity of raw materials and supplies brought into the duty-free warehouse, and a summary of export customs declarations and the quantity of exported goods in the previous year, and send them to the Customs Department managing the duty-free warehouse.

3. Owners of goods, enterprises operating consolidation points for less-than-truckload cargo, and enterprises operating consolidation services for less-than-truckload cargo have the following rights and obligations:

a) Owners of goods have the right to transfer ownership of goods, pack, repack, reinforce, repair, and store goods;

b) Enterprises operating consolidation services for less-than-truckload cargo have the right to separate, combine shipments of multiple owners of goods transported together in a container, arrange, and rearrange stored goods;

c) Every three months, enterprises operating consolidation points for less-than-truckload cargo must report in writing to the Customs Department managing the consolidation point about the current status of goods and the operation of the enterprise operating the consolidation point.

4. Enterprises operating bonded warehouses, enterprises operating consolidation points for less-than-truckload cargo, custodians of duty-free warehouses are responsible for implementing accounting and statistical systems, equipping technical means and equipment for electronic management of goods, and connecting to the customs authority to facilitate customs inspection and supervision as prescribed by this Law.

5. Enterprises operating bonded warehouses, enterprises operating consolidation points for less-than-truckload cargo, enterprises operating consolidation services for less-than-truckload cargo, custodians of duty-free warehouses, and owners of goods are responsible for complying with legal regulations governing the operation of bonded warehouses, duty-free warehouses, and consolidation points for less-than-truckload cargo.

Chapter 6
CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR GOODS UNDER CUSTOMS SUPERVISION

Article 64. Customs Procedures for Goods Under Customs Supervision During Transport

1. Goods under customs supervision during transport include transit goods and goods changing ports.

2. When transporting goods under customs supervision, the declarant must submit a transport declaration form; and submit or present documents as prescribed in point b, Clause 1, Article 24 of this Law.

3. The customs authority shall accept the transport declaration form, check the documents and goods presented by the declarant to decide on allowing the transport of goods under customs supervision.

4. During the period of transport of goods under customs supervision, if the declarant carries out transshipment, transfer of cargo, warehousing, splitting of consignments, change of mode of transport or other work, they must notify and obtain the consent of the customs authority before implementation. The customs authority is responsible for replying within two hours from the time of receiving the notification from the declarant.

Article 65. Route and Time of Transport

1. Goods under customs supervision must be transported along the specified route, through the designated border gate, and within the stipulated time.

2. The route for transporting transit goods is regulated by the Minister of Transport.

3. The route for transporting goods changing ports is registered by the declarant and accepted by the customs authority at the place where the file is received and processed.

Section 7
CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION FOR MEANS OF TRANSPORT

Article 66. Notification of Information on Means of Transport

The owner of the means of transport, the driver of the means of transport, the person authorized by the owner of the means of transport, or the issuer of the transport document must directly notify information to the customs authority or through the national single window system about exported, imported goods and passengers exiting, entering the country via the means of transport before entry or exit.

Article 67. Place for Customs Procedures for Means of Transport

Means of transport when exiting or entering the country must pass through a border gate.

Means of transport entering the country must undergo customs procedures at the first entry border gate. Means of transport exiting the country must undergo customs procedures at the last exit border gate.

Article 68. Route and Time Under Customs Supervision for Means of Transport

1. Foreign commercial means of transport entering, exiting, or transiting the country must move along the specified route, subject to customs supervision from the moment they enter the customs area until they leave Vietnamese territory.

2. Vietnamese commercial means of transport entering the country are subject to customs supervision from the moment they enter the customs area until all imported goods carried on the means of transport are unloaded for import procedures.

Vietnamese commercial means of transport exiting the country are subject to customs supervision from the moment export goods are loaded until they leave Vietnamese territory.

3. Non-commercial means of transport entering, exiting, or transiting the country are subject to customs inspection and supervision when undergoing customs procedures at the entry border gate, exit border gate, or other location as prescribed by law.

4. If there is evidence that goods are concealed on the means of transport, or other signs of violation of the law, the head of the customs authority handling the customs procedures for the means of transport, or the Head of the Customs Control Team decides to temporarily suspend departure or stop the means of transport for inspection. The inspection must be conducted in accordance with the law; the person making the decision is responsible under the law for their decision.

Article 69. Customs Procedures for Means of Transport

1. When handling customs procedures for means of transport, the owner of the means of transport, the person in charge of the means of transport, or the person authorized by the owner of the means of transport must declare customs; submit and present transportation documents to handle customs procedures; provide information and documents about goods and items on the means of transport.

In cases where related documents have met the requirements for customs inspection, the owner of the means of transport, the person in charge of the means of transport, or the person authorized by the owner of the means of transport does not need to declare customs, except for luggage and export/import goods of persons exiting or entering the country via the means of transport.

2. The deadlines for declaration and submission of customs declarations and related documents are as follows:

a) For transit means of transport, it shall be carried out immediately upon arrival at the first entry port and before the means of transport passes through the last exit port;

b) For inbound maritime means of transport, it shall be carried out no later than two hours after the port authority notifies that the means of transport has arrived at the position to meet the pilot; for outbound maritime means of transport, it shall be carried out no later than one hour before the means of transport departs;

c) For inbound and outbound air means of transport, it shall be carried out immediately upon arrival at the port of entry and before the transportation organization terminates the procedure for accepting exported goods and departing passengers;

d) For inbound and outbound rail, road, and inland waterway means of transport, it shall be carried out immediately after the means of transport arrives at the first entry port and before the means of transport passes through the last exit port.

3. Military means of transport and other means of transport used for national defense and security purposes must undergo customs procedures and be subject to customs inspection and supervision.

4. The Government shall stipulate customs procedures, customs inspections, and customs supervision for means of transport.

Article 70. Transshipment, Changing Cars, Detaching Cars, Loading and Unloading Goods and Luggage on Means of Transport

Transshipment, changing cars, detaching cars, and loading and unloading goods and luggage on means of transport under customs inspection can only be carried out with the consent of the customs authority.

Goods undergoing transshipment, changing cars, or detaching cars must maintain their original packaging, boxes, or containers.

Article 71. International Transportation Combined with Domestic Transportation, Domestic Transportation Combined with Export and Import Transportation

1. When means of transport engaged in international transportation, if permitted by the competent state agency and meeting the conditions for customs supervision as prescribed by the Minister of Finance, may combine domestic transportation.

2. When means of transport engaged in domestic transportation, if permitted by the competent state agency and meeting the conditions for customs supervision as prescribed by the Minister of Finance, may combine the transportation of export and import goods under customs supervision.

Article 72. Responsibilities of Heads at International Airports, Seaports, and Railway Stations

The heads of agencies and organizations with authority at international airports, seaports, and railway stations are responsible for informing the customs authority of information related to the time of arrival and departure, and parking locations of international sea vessels, aircraft, and trains; the time of loading and unloading goods onto and off international sea vessels, aircraft, and trains.

Section 8
INSPECTION, SUPERVISION, AND SUSPENSION OF CUSTOMS PROCEDURES FOR IMPORT AND EXPORT GOODS REQUIRING INTELLECTUAL PROPERTY RIGHTS PROTECTION

Article 73. Principles for Inspection, Supervision, and Suspension of Customs Procedures

1. The subject of intellectual property rights protected under the laws on intellectual property has the right to request customs authorities to apply inspection, supervision, or suspension measures for goods exported or imported that have signs of infringing intellectual property rights.

2. Customs authorities shall only decide to suspend customs procedures for goods exported or imported when the subject of intellectual property rights or their authorized representative submits a request, evidence of legitimate ownership of intellectual property rights, evidence of infringement of intellectual property rights, and deposits a sum of money or provides a guarantee document from a financial institution to ensure compensation for damages and incidental costs arising from the wrongful request for suspension of customs procedures as prescribed by law.

3. The provisions regarding the suspension of customs procedures for goods exported or imported that have signs of infringing intellectual property rights stipulated in this Law shall not apply to humanitarian aid goods, movable assets, goods benefiting from preferential treatment or exemption, baggage, gifts within tax-free limits, and goods in transit.

Article 74. Procedure for Requesting Inspection, Supervision, and Suspension of Customs Procedures

1. The subject of intellectual property rights directly or through their authorized representative submits a request to the customs authority for inspection, supervision, or suspension of customs procedures for goods exported or imported that have signs of infringing intellectual property rights.

2. In cases of requesting inspection or supervision, the subject of intellectual property rights or their authorized representative must pay fees and charges as prescribed by law on fees and charges and provide the customs authority with the following complete documents:

a) Request form; authorization document in case of authorized submission of the request;

b) Copy of the industrial property protection certificate or other documents proving the industrial property rights being protected in Vietnam or copy of the registration certificate for the transfer contract of the object of industrial property rights; copy of the copyright registration certificate, related rights to copyrights, or plant variety rights, or other documents proving copyrights, related rights to copyrights, or plant variety rights;

c) Detailed description of goods infringing intellectual property rights, photographs, distinguishing features between genuine and infringing goods;

d) List of legitimate exporters or importers of goods requiring supervision; list of potential exporters or importers of goods infringing intellectual property rights.

The period for applying customs inspection and supervision measures for goods requiring protection of intellectual property rights is two years from the date the customs authority accepts the request of the subject of intellectual property rights. This period may be extended by another two years but shall not exceed the protection period of the relevant intellectual property object as prescribed by the Intellectual Property Law.

3. In cases of requesting suspension of customs procedures, the subject of intellectual property rights or their authorized representative must provide the customs authority with the documents specified in Clause 2 of this Article and deposit a sum of money or provide a guarantee document from a financial institution equal to 20% of the value of the consignment according to the contract price or at least 20 million VND if the value of the suspected infringing consignment is unknown, to compensate for damages and incidental costs arising from the wrongful request for suspension of customs procedures as prescribed by law.

Article 75. Acceptance and Processing of Applications for Inspection, Supervision, and Suspension of Customs Procedures

1. Place to Receive Applications:

a) The Customs Sub-Department receives applications for suspension of customs procedures;

b) The General Department of Customs receives applications for inspection and supervision of customs.

2. The customs authority shall notify in writing the applicant about acceptance or non-acceptance of the application within the following time limits:

a) Not later than twenty days from the date of receipt of all required documents as stipulated in Clause 2 of Article 74 of this Law;

b) Not later than two working hours from the date of receipt of all required documents as stipulated in Clause 3 of Article 74 of this Law.

In case of rejection, the response must be in writing and specify the reasons.

Article 76. Suspension of Customs Procedures

1. Suspension of customs procedures for the person requesting, whose application for inspection and supervision has been accepted by the customs authority, shall be carried out as follows:

a) When discovering signs of infringement of intellectual property rights in a consignment, the customs authority suspends customs procedures and immediately notifies the applicant in writing;

b) Within three working days from the date of receiving the notification from the customs authority, if the applicant does not request suspension of customs procedures, the customs authority continues to process customs procedures according to regulations.

If the applicant requests in writing to suspend, simultaneously depositing a sum of money or guarantee document as stipulated in Clause 3 of Article 74 of this Law, the customs authority decides to suspend customs procedures.

2. Where the intellectual property right holder requests suspension of customs procedures for goods showing signs of infringement of intellectual property rights but without an application for inspection and supervision, the customs authority decides to suspend customs procedures if it meets the provisions of Clause 3 of Article 74 of this Law.

3. The period of suspension of customs procedures is ten working days from the date the customs authority issues the decision. In cases where the applicant has legitimate reasons, this period may be extended up to twenty working days provided that the applicant deposits additional sums of money or guarantee documents as stipulated in Clause 3 of Article 74 of this Law.

4. Upon expiration of the suspension period specified in Clause 3 of this Article, if the applicant does not initiate civil litigation and the customs authority does not decide to handle the case under administrative violation procedures, the customs authority resumes processing customs procedures for the consignment.

If the applicant withdraws the application for suspension of customs procedures and the customs authority does not decide to handle the case under administrative violation procedures before the end of the suspension period, the customs authority resumes processing customs procedures for the consignment immediately.

5. The intellectual property right holder or the authorized representative must pay all arising costs including storage fees, handling charges, loading and unloading fees, and preservation costs for the consignor caused by improper suspension of customs procedures.

6. The customs authority refunds the guarantee amounts to the intellectual property right holder or the authorized representative after they have fulfilled their obligation to pay arising costs and damages as decided by the customs authority or competent authority.

7. The tax payment deadline (if applicable) is calculated from the date the customs authority decides to resume processing customs procedures for the consignment.

Section 9
POST-CUSTOMS INSPECTION

Article 77. Post-Customs Clearance Inspection

1. Post-customs clearance inspection is the activity of customs authorities inspecting customs declaration documents, accounting books, accounting vouchers, and other relevant documents, data related to goods; inspecting actual goods when necessary and still feasible after goods have been cleared for customs.

The post-customs clearance inspection aims to assess the accuracy and honesty of the contents of the documents and declarations submitted by the declarant to the customs authority; evaluate compliance with customs laws and other regulations related to export and import management.

2. Post-customs clearance inspection shall be carried out at the customs authority's office or the declarant’s office.

The declarant’s office includes the main office, branch offices, stores, production sites, and storage locations.

3. The deadline for post-customs clearance inspection is five years from the date of registering the customs declaration.

Article 78. Cases for Post-Customs Clearance Inspection

1. Inspection when there are signs of violation of customs laws and other regulations related to export and import management.

2. For cases not covered by Clause 1 of this Article, post-customs clearance inspection shall be conducted based on risk management.

3. Inspection of the compliance with laws by the declarant.

Article 79. Post-Customs Clearance Inspection at Customs Authority Office

1. The Director of the General Department of Customs, the Director of the Customs Branch issues a decision for post-customs clearance inspection, requesting the declarant to provide commercial invoices, transport documents, purchase and sale contracts, certificates of origin, payment documents, technical files of goods related to the inspected declaration, and explain the relevant contents.

The inspection time is determined in the inspection decision, but not exceeding five working days.

2. The post-customs clearance inspection decision must be sent to the declarant within three working days from the date of signing and at least five working days before the inspection date.

The declarant has the responsibility to explain and provide documents and files related to the inspected declaration according to the customs authority's requirements.

During the inspection period, the declarant has the right to explain and supplement information and documents related to the customs declaration.

3. The handling of inspection results is regulated as follows:

a) If the provided information, documents, and explanations prove that the declaration content is correct, the customs declaration will be accepted;

b) If it cannot be proven that the declaration content is correct or if the declarant does not provide documents, files, or explanations as required, the customs authority will decide on handling according to tax laws and administrative violation handling laws.

4. Within five working days from the end of the inspection, the person issuing the inspection decision must sign and send the inspection result notification to the declarant.

Article 80. Post-Customs Clearance Inspection at Declarant's Office

1. Authority to issue post-customs clearance inspection decisions:

a) The Director of the General Department of Customs, the Director of the Post-Customs Clearance Inspection Department decides on post-customs clearance inspections nationwide;

b) The Director of the Customs Department decides on post-customs clearance inspections within their jurisdiction.

In cases where the inspection involves enterprises outside the assigned jurisdiction, the Customs Department reports to the General Department of Customs for assignment of the implementing unit.

Compliance inspections of declarants are carried out according to the annual post-customs clearance inspection plan issued by the Director of the General Department of Customs.

2. Deadline for post-customs clearance inspection:

a) The inspection deadline is determined in the inspection decision, but not exceeding ten working days. The inspection time starts from the day the inspection begins; if the inspection scope is large and the content is complex, the person who signed the inspection decision may extend it once, not exceeding ten working days;

b) The post-customs clearance inspection decision must be sent to the declarant within three working days from the date of signing and at least five working days before the inspection date, except for cases stipulated in Clause 1 of Article 78 of this Law.

3. Procedures and formalities for post-customs clearance inspection:

a) Announce the post-customs clearance inspection decision at the start of the inspection;

b) Compare the declared content with accounting books, accounting vouchers, financial statements, and other relevant documents and the actual condition of exported and imported goods within the scope and content of the post-customs clearance inspection decision;

c) Prepare the post-customs clearance inspection record within five working days from the end of the inspection;

d) Within fifteen days from the end of the inspection, the person deciding the inspection must sign the inspection conclusion and send it to the declarant. If the inspection conclusion requires comments from competent authorities, the deadline for signing the inspection conclusion is calculated from the date of receipt of comments from the competent authorities. Competent authorities provide comments within thirty days from the date of receiving the request from the customs authority;

đ) Handle according to authority or transfer to higher authority for handling based on the inspection results.

4. If the declarant does not comply with the inspection decision, does not provide explanations or documents within the specified time, the customs authority will base its decision on collected and verified documents to handle according to tax laws and administrative violation handling laws or conduct specialized inspections as prescribed by law.

Article 81. Duties and powers of customs officials in post-clearance inspection at the declarant's premises

1. The Director of the General Department of Customs, the Director of the Post-Clearance Inspection Department, and the Director of the Customs Department shall have the following duties and powers:

a) Issue inspection decisions and establish inspection teams;

b) Extend the inspection period if necessary;

c) Issue inspection conclusions; handle inspection results; decide on handling according to tax laws and administrative violation handling laws within their authority or recommend persons with authority to decide on handling according to the law;

d) Resolve complaints and denunciations in accordance with the law.

2. The team leader shall have the following duties and powers:

a) Organize and direct team members to implement the inspection content, objects, and deadlines recorded in the inspection decision;

b) Require the declarant to provide information, documents, and submit written explanations regarding issues related to the inspection content, and present goods for inspection if necessary and feasible;

c) Draft and report to the competent authority for handling cases where the declarant does not comply, obstructs, or delays the implementation of the inspection decision;

d) Seize and seal documents and evidence in cases where the declarant shows signs of disposing of or destroying documents and evidence related to law violations;

đ) Draft and sign the inspection record;

e) Report the inspection results to the person issuing the inspection decision and be responsible for the accuracy, truthfulness, and objectivity of the report.

3. Team members shall have the following duties and powers:

a) Perform tasks assigned by the team leader;

b) Report the results of assigned tasks to the team leader; be responsible under the law and to the team leader for the accuracy, truthfulness, and objectivity of the report;

c) Draft and sign the inspection record as assigned by the team leader.

Article 82. Rights and obligations of the declarant in post-clearance inspection

1. Implement rights and obligations as stipulated in Article 18 of this Law.

2. Provide timely, complete, and accurate documents and certificates as required and be responsible for the accuracy and truthfulness of those documents and certificates.

3. Refuse to provide information and documents unrelated to the inspection content, state secrets, except where otherwise provided by law.

4. Receive the inspection conclusion and request an explanation of the contents of the inspection conclusion; reserve opinions in the inspection conclusion.

5. Request the team leader to present the inspection decision and customs identification when conducting post-clearance inspection at the declarant's premises.

6. Comply with post-clearance inspection requirements, appoint authorized personnel to work with customs authorities.

7. Explain issues related to the inspection as requested by customs authorities.

8. Sign the inspection record.

9. Comply with handling decisions of customs authorities and other competent authorities.

Chapter IV
ORGANIZATION OF TAX COLLECTION AND OTHER FEES FOR EXPORTED AND IMPORTED GOODS

Article 83. Responsibilities of the declarant in customs declaration, tax calculation, payment of taxes and other revenues

1. Accurately, honestly, fully declare and calculate taxes within the prescribed time limit and be responsible for their own declarations and tax calculations.

2. Fully pay taxes and other revenues within the prescribed time limit in accordance with laws on taxes, fees, and other relevant regulations.

3. Comply with decisions of customs authorities regarding taxes and other revenues in accordance with laws on taxes, fees, and other relevant regulations.

Article 84. Responsibilities of customs authorities in organizing the collection of taxes and other revenues

1. The General Department of Customs shall uniformly organize the implementation of the collection of taxes and other revenues from exported and imported goods; apply measures to ensure the correct and full collection of taxes and other revenues in accordance with laws on taxes, fees, and other relevant regulations.

2. Customs offices handling export and import procedures shall, within their functions and delegated authority, inspect declarations and tax calculations; implement exemptions, reductions, refunds, non-collection, assessment, extensions, cancellation of tax debts, late payment penalties, and fines for declarants; collect taxes and other revenues and manage payments.

Article 85. Determination of Tax Rates, Tax Calculation Time, and Payment Deadlines for Exported and Imported Goods

The determination of tax rates for exported and imported goods is based on the commodity code and the effective export and import tax policy at the time of tax calculation.

The time of tax calculation and payment deadlines for exported and imported goods shall be carried out in accordance with laws on taxes.

Article 86. Customs Value

1. The customs value serves as the basis for calculating export duties, import duties, and statistics for exported and imported goods.

2. The customs value for exported goods is the selling price of the goods up to the point of export, excluding insurance and international freight charges.

3. The customs value for imported goods is the actual amount paid up to the first point of entry, consistent with Vietnamese law and international treaties to which the Socialist Republic of Vietnam is a party.

4. The exchange rate for tax calculation is the exchange rate between the Vietnamese dong and foreign currency published by the State Bank of Vietnam at the time of tax calculation. In cases where the State Bank of Vietnam has not published an exchange rate at the time of tax calculation, the most recent published exchange rate shall be applied.

5. The Government shall provide detailed regulations on this matter.

Chapter V
PREVENTION AND COMBATING OF SMUGGLING AND ILLEGAL TRANSPORTATION OF GOODS ACROSS BORDERS GOODS ACROSS BORDERS

Article 87. Tasks 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 88. 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, supervising, and controlling customs on goods and means of transport to proactively prevent and combat smuggling and illegal transportation of goods across borders.

If goods or means of transport have not yet been removed from the customs operational area and are discovered by organizations or individuals to be involved in smuggling or illegal transportation of goods across borders, such organizations or individuals shall immediately report to the customs authority for inspection and handling.

Where there is evidence that goods are smuggled or illegally transported across borders and the means of transport carrying such goods are moving from the customs operational area to outside it, the customs authority shall continue to pursue them, notify the police, border guard forces, coast guard, market management agencies in the area to cooperate, and simultaneously apply measures to stop and handle according to the law. Stopping and pursuing foreign vessels traveling in Vietnamese waters shall be carried out in accordance with the Law on the Sea of Vietnam.

2. Where goods or means of transport have already been moved outside the customs operational area and relevant state agencies have grounds to believe that there is smuggling or illegal transportation of goods across borders, such agencies shall, within their authority, carry out inspections and handling according to the law; the customs authority shall be responsible for coordinating with relevant state agencies to implement measures to prevent and combat smuggling and illegal transportation of goods across borders.

3. For goods under customs supervision being transported on routes, the customs authority shall supervise using customs business methods; when violations of the law are detected, the customs authority shall take the lead and coordinate with relevant state agencies to inspect and handle according to the law.

4. In internal waters, territorial seas, and contiguous zones, the customs authority shall conduct patrols and controls in coordination with others to prevent smuggling and illegal transportation of goods across borders; implement measures to stop and handle violations within internal waters and territorial seas in accordance with the Law on the Sea of Vietnam.

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

6. The Government shall provide detailed regulations on customs control business methods; responsibilities for coordination among agencies with the customs authority in preventing and combating smuggling and illegal transportation of goods across borders.

Article 89. Authority of Customs Authorities in Implementing Measures to Prevent and Combat Smuggling and Illegally Transporting Goods Across Borders

1. Organizing forces, building databases, applying customs control measures, collecting information both domestically and internationally related to customs activities to proactively prevent and combat smuggling and illegally transporting goods across borders, serving clearance of goods and post-clearance inspections; coordinating with relevant agencies to protect the confidentiality of information providers regarding smuggling and illegally transporting goods across borders in accordance with the law.

2. Conducting customs control over goods and conveyances; taking the lead and coordinating with relevant state agencies to implement preventive and combat activities against smuggling and illegally transporting goods across borders within the customs operational area.

When conducting customs control over goods and conveyances within the customs operational area, customs authorities may apply patrol, investigation, verification measures, or other specialized measures as prescribed by this Law, administrative violation handling laws, criminal procedure laws, and criminal investigation organization laws.

3. Requesting relevant agencies, organizations, and individuals to provide information and documents to serve the inspection, investigation, and verification of smuggling and illegally transporting goods across borders.

4. Requesting postal service enterprises and express delivery services to open mail items and goods exported or imported through postal and express delivery channels for inspection when there is reasonable basis to believe that such mail items and goods contain documents or goods related to smuggling and illegally transporting goods across borders.

5. Using flags, lights, flares, horns, loudspeakers; using weapons and auxiliary tools in accordance with the law on management and use of weapons, explosives, and auxiliary tools.

6. Outside the customs operational area, customs authorities coordinate and implement customs control activities to prevent and combat smuggling and illegally transporting goods across borders in accordance with the law.

Article 90. Authority of Customs Authorities and Customs Officers in Handling Acts of Smuggling and Illegally Transporting Goods Across Borders

1. Handling administrative violations, applying preventive measures, and ensuring the enforcement of administrative penalties in accordance with the law on handling administrative violations.

In cases where there is reasonable basis to suspect acts of smuggling or illegally transporting goods across borders, the Head of the Customs Sub-Department, the Head of the Inspection Team under the Customs Department, the Head of the Anti-Smuggling Control Team, and the Commander of the Marine Anti-Smuggling Inspection Squadron under the Anti-Smuggling Investigation Department have the authority to stop conveyances, temporarily detain persons, and escort violators. The procedures and formalities for temporarily detaining and escorting violators shall be carried out in accordance with the Law on Handling Administrative Violations.

2. Upon discovering acts of violating customs laws to the extent requiring criminal prosecution, the customs authority and customs officers authorized have the authority to initiate criminal proceedings, indict suspects, and conduct investigative activities in accordance with the criminal procedure laws and laws on organizing criminal investigations.

Customs authorities and customs officers must bear responsibility before the law for their decisions when implementing the activities stipulated in this Article.

Article 91. Rights and Obligations of Organizations and Individuals Related to Preventing and Combating Smuggling and Illegally Transporting Goods Across Borders

1. In the prevention and combat of smuggling and illegally transporting goods across borders, organizations and individuals related have the right:

a) To provide information, files, documents, and evidence related to the violation case to the customs authority; request the customs authority to conduct an appraisal at their request to protect their legitimate rights and interests;

b) To be protected from disclosure, to be protected in life, and to enjoy benefits according to the provisions of the law when providing information, reporting, and denouncing acts of smuggling and illegally transporting goods across borders.

2. In the prevention and combat of smuggling and illegally transporting goods across borders, organizations and individuals related have the obligation:

a) The person in charge of the conveyance and the person present on the conveyance must comply with the order to stop the conveyance, inspection, and presentation of documents, certificates, and materials as required by the customs officer. The person in charge of the conveyance has the responsibility to provide cargo layout diagrams, guidance, and open places suspected of storing goods on the conveyance for the customs officer to conduct inspections;

b) Financial institutions and insurance organizations have the obligation to provide files and materials related to payment transactions and insurance transactions as requested by the customs authority to serve investigative, verification, and handling activities of smuggling and illegally transporting goods across borders;

c) Organizations and individuals related to exported, imported, transited goods, exiting, entering, and transiting conveyances have the obligation to provide information, files, and materials related to serve investigative, verification, and handling activities of smuggling and illegally transporting goods across borders; to be present at the customs authority's office to explain relevant contents when requested.

Article 92. Equipment and Use of Technical Equipment and Means to Serve the Prevention and Combat of Smuggling and Illegally Transporting Goods Across Borders

1. Customs authorities and customs officers are equipped and use technical means, weapons, support tools, flags, signals, lights, observation and illumination devices, biochemical technology, mechanical, electrical, electronic equipment, and other means as prescribed by law to perform tasks of preventing and combating smuggling and illegally transporting goods across borders. The equipping and use of weapons and support tools must comply with the provisions of the law on the management and use of weapons, explosives, and support tools.

2. In cases of necessity, customs authorities and customs officers directly performing anti-smuggling and anti-illegal transportation duties may request agencies, organizations, and individuals to cooperate in forces, provide means, and supply information; if the provided means suffer damage, the customs authority must compensate according to the provisions of the law.

Chapter VI
CUSTOMS INFORMATION AND GOODS STATISTICS EXPORTS AND IMPORTS

Section 1
CUSTOMS INFORMATION

Article 93. Customs Information

Customs information is collected, stored, managed, and used to serve the implementation of customs procedures; statistics of exported and imported goods; application of risk management in customs operations; post-clearance audit; prevention and combat of smuggling and illegally transporting goods across borders, and other customs operations.

Article 94. Customs Information System

1. The customs information system includes:

a) Database on the information system;

b) Technical infrastructure for the information system.

2. The customs information database includes:

a) Information on exported, imported, and transited goods;

b) Information on means of transport exiting, entering, and transiting;

c) Information on organizations and individuals participating in export, import, exit, entry, and transit activities;

d) Other information related to the business operations of customs authorities.

3. The customs information database shall be centrally managed and unified. The General Department of Customs is responsible for organizing the construction, management, and development of the database and technical infrastructure of the customs information system based on updating and integrating information and data from the entire customs sector; connecting and sharing information and data with the information systems of organizations and individuals outside the customs sector, customs agencies of other countries, and international organizations in accordance with Vietnamese laws and international treaties to which the Socialist Republic of Vietnam is a party.

Customs authorities shall apply measures to secure information and prevent unauthorized access to the customs information system.

Article 95. Collection and Provision of Customs Information within the Country

1. Customs authorities organize the collection of information from the following sources:

a) Customs business operations;

b) Ministries and ministerial-level agencies related to customs;

c) Organizations and individuals participating in or related to production and export, import, exit, entry, and transit activities;

d) Other information sources.

2. Responsibilities and powers of customs authorities in collecting and providing customs information:

a) Receiving and providing information to declarants;

b) Establishing and implementing mechanisms for coordinating the exchange and provision of information with functional agencies under ministries and ministerial-level agencies related to customs;

c) Applying methods and techniques to collect information;

d) Requesting organizations and individuals to provide information related to export, import, exit, entry, and transit activities;

đ) Exploiting other relevant information sources.

3. Rights and responsibilities of agencies, organizations, and individuals in providing customs information:

a) Organizations and individuals have the right to request customs authorities to provide customs information related to their rights and obligations;

b) Ministries and ministerial-level agencies related to customs have the responsibility to provide information related to export, import, exit, entry, and transit activities to customs authorities;

c) Organizations and individuals participating in or related to export, import, exit, entry, and transit activities have the responsibility to provide information to customs authorities in accordance with this Law and other relevant laws.

4. The Government shall provide detailed regulations on this matter.

Article 96. Collection of Customs Information Abroad

1. Sources of customs information collected abroad include:

a) Information provided by customs authorities, other state agencies, and territories according to agreements on cooperation and support for the exchange and provision of information;

b) Information provided by related international organizations according to international treaties to which the Socialist Republic of Vietnam is a party;

c) Information provided by organizations and individuals participating in or related to the production of goods and export, import activities of goods upon request of customs authorities in accordance with Vietnamese laws and international treaties to which the Socialist Republic of Vietnam is a party.

2. Customs authorities organize the collection of information abroad to serve the following activities:

a) Determining the origin, transaction value, standards, and quality of imported goods;

b) Determining the legality of documents and transactions related to exported and imported goods;

c) Verifying smuggling and illegal transportation of goods across borders or other violations of customs laws;

d) Verifying other information related to persons participating in or related to export, import, exit, entry, and transit activities; exported and imported goods and transited goods; means of transport exiting, entering, and transiting.

Section 2
STATISTICS OF EXPORTED AND IMPORTED GOODS

Article 97. Statistical Activities on Exported and Imported Goods

1. Statistical activities on exported and imported goods are the process of collecting, processing, summarizing, analyzing, forecasting, reporting, disseminating, and storing statistical information on exported and imported goods organized and implemented by the General Department of Customs.

2. Statistical information on exported and imported goods is the product of statistical activities, including statistical data on exported and imported goods and an analysis report of such statistical data.

3. The General Department of Customs organizes the publication of statistical publications on exported and imported goods.

Article 98. Statistical Reports on Exported and Imported Goods

The General Department of Customs reports to the Ministry of Finance and the Government periodic monthly statistical information on exported and imported goods according to the prescribed system of forms and reports analyzing and evaluating the situation of exported and imported goods.

Chapter VII
STATE MANAGEMENT OF CUSTOMS

Article 99. Contents of State Management over 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 normative documents on customs;

3. Guiding, implementing, and promoting the dissemination of laws on customs;

4. Prescribing the organization and operation 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 100. State Management Agencies for Customs

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

2. The Ministry of Finance is responsible before the Government for uniformly managing state affairs related to customs.

3. Ministries and ministerial-level agencies within their respective tasks and authorities shall be responsible for coordinating with the Ministry of Finance in managing state affairs related to customs.

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

Chapter VIII
IMPLEMENTING PROVISIONS

Article 101. Amending and Supplementing Certain Articles of the Law on Tax Administration No. 78/2006/QH11 which has been amended and supplemented by Law No. 21/2012/QH13

1. Amend Clause 5 of Article 4 as follows:

“5. Apply preferential regimes when performing tax procedures for exported and imported goods if the taxpayer meets the conditions for applying preferential regimes as stipulated by the Customs Law.”

2. Amend Clause 4 of Article 32 as follows:

“4. For exported and imported goods, the deadline for submitting tax declaration forms shall be carried out in accordance with the provisions of the Customs Law.”

3. Amend Clause 2 of Article 34 as follows:

“2. For exported and imported goods, the supplementary declaration of tax declaration forms shall be carried out in accordance with the provisions of the Customs Law.”

4. Amend Point b of Clause 1 of Article 78 as follows:

“b) Cases of post-clearance inspection as provided for in the Customs Law.

When conducting post-clearance inspection, if signs of tax evasion are discovered, the Director of the Post-Clearance Inspection Department, the Director of the Customs Department, and the Head of the Post-Clearance Inspection Sub-department have the authority to decide to apply measures prescribed in Section 4 of Chapter X of this Law;”

5. Repeal Point d of Clause 3 of Article 77; remove the phrase “and point d” at Point a of Clause 1 of Article 78; remove the phrase “at the taxpayer’s premises as stipulated in Clause 2 of Article 34 of this Law” at Point a of Clause 2 of Article 107.

6. Amend the phrase “from the date of declaration” at Point a of Clause 2 of Article 107 to the phrase “from the date of clearance.”

Article 102. Amending and Supplementing Certain Articles of the Law on Administrative Violation Handling No. 15/2012/QH13

1. Amend Clause 1 of Article 122 as follows:

“1. The temporary detention of persons under administrative procedures may only be applied in cases where it is necessary to immediately stop acts disrupting public order, causing injury to others, or there is evidence indicating acts of smuggling or illegal transportation of goods across borders.”

2. Amend the first part of Clause 1 of Article 123 as follows:

“1. In cases where there are acts disrupting public order, causing injury to others, or there is evidence indicating acts of smuggling or illegal transportation of goods across borders as stipulated in Clause 1 of Article 122 of this Law, the following persons have the right to decide on the temporary detention of persons under administrative procedures:”

Article 103. Effective Date

This Law shall take effect from January 1, 2015.

The Customs Law No. 29/2001/QH10 and the Law No. 42/2005/QH11 amending and supplementing certain articles of the Customs Law shall cease to be effective from the date this Law takes effect.

Article 104. Detailed Provisions

The Government shall provide detailed regulations for the Articles and Clauses assigned in this Law.

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This Law was adopted by the National Assembly of the Socialist Republic of Vietnam, the 13th term, the seventh session on June 23, 2014./.