Decision No. 93/2008/QD-BTC Issuing Regulations on Customs Procedures for Goods and Articles Exported, Imported, or Transiting via Road Express Delivery Services

Decision No. 93/2008/QD-BTC of the Ministry of Finance issues regulations on customs procedures for goods and articles exported, imported, or transiting via road express delivery services. These regulations come into effect fifteen days after their publication in the Official Gazette and abolish certain previous regulations.

Document No.93/2008/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date29/10/2008
Effective date09/12/2008
Expiry date28/04/2011
StatusExpired
✦ Smart summary

Decision No. 93/2008/QD-BTC of the Ministry of Finance issues regulations on customs procedures for goods and articles exported, imported, or transiting via road express delivery services. These regulations come into effect fifteen days after their publication in the Official Gazette and abolish certain previous regulations.

Scope of application

General Department of Customs, Heads of Units under the Ministry of Finance, enterprises, and individuals using road express delivery services for exporting, importing, or transiting goods and articles.

Key points

  • using road express delivery services → shall implement customs procedures in accordance with the provisions of this Decision.

🌐 Social impact of this document

  • Positive impact: Reduces time and costs for enterprises when using road express delivery services for exporting and importing goods and articles.
  • Negative impact: May increase administrative burden for enterprises and individuals required to comply with new regulations.

❓ Frequently asked questions

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

Which entities are responsible for implementing the new customs procedures?

General Department of Customs, Heads of Units under the Ministry of Finance, and enterprises, individuals using road express delivery services for exporting and importing goods and articles.

What regulations does this Decision abolish?

Abolishes Decision No. 2652/QD-TCHQ dated December 21, 2006 of the General Department of Customs issuing Temporary Regulations on Customs Procedures for Goods Exported, Imported, or Transiting via Road Express Delivery Service TNT.

For which type of transportation mode does this Decision apply?

This Decision applies to goods and articles exported, imported, or transiting via road express delivery services.

How long does it take to perform customs procedures according to the new regulations?

The specific duration for performing customs procedures is not specified in this Decision but must comply with the regulations of the Ministry of Finance.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Number: 93/2008/QD-BTC

Hanoi, October 29, 2008

 

Pursuant to …;

Issuing Regulations on Customs Procedures for Exported, Imported, and Transited Goods and Articles Sent Through Road Express Delivery Services

THE MINISTER OF FINANCE

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

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

DECIDES:

Article 1. To issue with this Decision the Regulations on Customs Procedures for Exported, Imported, and Transited Goods and Articles Sent Through Road Express Delivery Services

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Repeals Decision No. 2652/QD-TCHQ dated December 21, 2006 of the General Department of Customs promulgating Temporary Regulations on Customs Procedures for Exported, Imported, and Transited Goods Sent Through Road Express Delivery Service TNT.

Article 3. The Director of the General Department of Customs, Heads of Units under the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Decision./.

 

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Do Hoang Anh Tuan

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