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THE
NATIONAL ASSEMBLY
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
54/2014/QH13
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Hanoi,
June 23, 2014
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LAW ON CUSTOMS
Pursuant to the Constitution of
the Socialist Republic of Vietnam;
The National Assembly
promulgates the Law on customs.
Chapter I
GENERAL PROVISIONS
Article 1.
Scope
This Law stipulates the state
management of customs with regard to goods permitted to be imported, exported
or transited, and vehicle of domestic and foreign entities which are on exit or
entry or in transit within the customs territory; and organization and
operation of the customs service.
Article 2. Regulated
entities
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2. Entities that have rights and
obligations related to the import, export and transit of goods and exit, entry
and transit of vehicle.
3. Customs authorities and customs
officials.
4. Other regulatory bodies involved
in the cooperation in state management of customs.
Article 3. Customs
policies
1. The State of Vietnam shall
facilitate customs formalities applied to import, export, exit, entry and
transit in the Vietnamese territory.
2. Developing Vietnam Customs into
a clean, strong, professional and modern agency with transparent and efficient
operation.
Article 4. Interpretation
of terms
In this Law, the terms below are
construed as follows:
1. Border checkpoint transfer means
transfer of goods or vehicle subject to customs inspection and supervision from
one place where customs declarations are made to another.
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3. National single-window system
means permission for customs declarants to send information and electronic
documents for following customs formalities and formalities of regulatory
bodies related to imported and exported goods through an integrated
communication system. Regulatory bodies shall decide goods that are permitted to
be imported, exported and transited; customs authorities shall make decisions
about granting customs clearance and releasing goods on the integrated
communication system.
4. Container freight station
means depots used for receiving or breaking bulk containerized cargoes of many
consignees.
5. Customs supervision means
professional measures applied by customs authorities to ensure the original
conditions of goods and law compliance in the preservation, storage, loading,
unloading, transportation and use of goods, and in the exit, entry and transit
of vehicle currently subject to customs management.
6. Goods include movable
assets with headings and subheadings according to the Vietnamese list of
imports and exports which may be imported, exported, transited or retained in
customs areas.
7. Luggage of people on exit or
entry means essentials for their daily needs or trips, including carry-on
luggage and luggage consigned before or after trips.
8. Customs documents include
customs declarations and legitimate documents required to be submitted to
customs authorities as prescribed in this Law.
9. Tax-suspension warehouse
means a warehouse used to store imported materials and supplies formalities
serving production of exported products that have been granted customs
clearance but taxes on which have not been paid.
10. Bonded warehouse means a
depot for storing goods for which customs formalities have been completed and
which are stored pending their export; goods sent from abroad and stored
pending their re-export or their import into Vietnam.
11. Customs control means
measures of patrolling, investigating, verifying or other professional measures
applied by customs authorities to tackle smuggling and illicit cross-border
trafficking in goods and other violations against the law on customs on
customs.
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13. Customs territory means
areas within the territory, exclusive economic zone and continental shelf of
the Socialist Republic of Vietnam where the Law on customs is applied.
14. Customs declarants
include goods owners; vehicle owners; vehicle operators; customs brokers and
persons authorized by goods owners or vehicle owners to formalities follow
customs formalities.
15. Customs sealing means
the use of technical tools or signs to identify and ensure the original
conditions of goods.
16. Classification of goods
means the determination of appellations and headings of goods stated in the
Vietnamese list of imports and exports according to their characteristics,
ingredients, composition, physical and chemical properties, utilities,
packaging specifications and other particularities of goods.
17. Vehicle includes vehicle
operated on roads, railways, airways, seaways and inland waterways transport on
exit or entry or in transit.
18. Risk management means
the application by customs authorities of a system of professional measures and
processes to identify, evaluate and classify risks to serve as a basis for
reasonable arrangement of resources to effectively inspect, supervise and
support other customs operations.
19. Risk means a possible
failure to comply with the law on customs on import, export and transit of
goods; and the exit, entry and transit of vehicle.
20. Personal belongings
means items or equipment used for daily lives and work of individuals, families
and organizations which they may bring with them when they no longer reside or
terminate their operation in Vietnam or abroad.
21. Customs clearance means
the completion of customs formalities for goods to be imported, exported or
placed under another professional customs management mechanism.
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23. Customs formalities mean
activities to be carried out by customs declarants and customs officials in
accordance with this Law for goods and vehicle.
24. Customs value means the
value of imported or exported goods used for duty calculation and customs
statistics.
25. Articles on vehicle
include assets used on vehicle; materials and fuel used to operate vehicle;
food, foodstuff and other utensils which directly serve daily-life activities
of people in charge and passengers on vehicle.
26. Prior determination of
customs codes, origin and value means determination by customs authorities
of HS codes, origin before carrying out customs formalities.
Article 5. Application
of international treaties, customs and practices on customs
1. If a treaty to which the
Socialist Republic of Vietnam becomes a party becomes a party becomes a party
provides for provisions different from those of this Law, the provisions of
such treaty shall be applied.
2. If there are cases which have
not been provided for by this Law, other legal documents of Vietnam and
international treaties to which the Socialist Republic of Vietnam becomes a
party, international customs and practices on customs may be applied, provided
that the application of such customs and practices does not contravene the
primary rules of Vietnamese law.
Article 6.
International cooperation in customs
1. International cooperation in
customs shall contain:
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b/ Exploitation and exchange of
information and professional cooperation with customs authorities of foreign
countries and relevant international organizations;
c/ Delegating Vietnamese customs
officials abroad and receiving foreign customs officials sent to Vietnam to
perform professional customs operations in accordance with the law on customs,
treaties to which the Socialist Republic of Vietnam becomes a party or
concluded international agreements;
d/ Exercise of rights, performance
of obligations and enjoyment of interests of the State of Vietnam at the World
Customs Organization, customs-related international organizations, countries
and territories.
2. Vietnam Customs must conduct
operation as prescribed in Clause 1 of this Article in accordance with law.
Article 7.
Customs areas
1. Customs areas include:
a/ Areas of land border
checkpoints, international railway stations, international civil airports;
seaports and inland waterway ports where import, export, exit, entry and
transit operations are conducted; areas where goods subject to customs
supervision are stored, export processing zones and customs preference zones;
customs clearance places, bonded warehouses, tax- suspension warehouses,
international posts, head offices of customs declarants where post-customs
clearance inspection is carried out; and places for inspection of imported and
exported goods in the customs territory;
b/ Other areas and places which
meet state management requirements and in which import, export and transit of
goods and exit, entry and transit of vehicle are permitted as prescribed in
Decisions of the Prime Minister.
2. In customs areas, customs
authorities are responsible for inspect, supervise and control goods and
vehicle and handle violations against the law on customs in accordance with
Vietnamese law and treaties to which the Socialist Republic of Vietnam becomes
a party.
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Article 8. Customs
modernization
1. The State shall give priority to
investment in modem technical equipment and facilities and advanced
technologies to ensure the effective customs management; encourage entities to
participate in developing advanced technologies and technical equipment to
ensure the application of modem customs management methods. Entities involved
in import and export are responsible for participating in developing and
performing electronic transactions and electronic customs formalities.
2. The system of technical
standards for communication of electronic data and legal validity of electronic
legitimate documents when following electronic customs formalities shall comply
with the law on electronic transactions.
Article 9.
Cooperation in the adherence to the law on customs
1. Customs authorities shall take
charge, and closely cooperate with regulatory bodies, organizations and
people’s armed forces in implementation of the law on customs.
2. Regulatory bodies, organizations
and people’s armed forces shall, within the area of competence, cooperate with
and enable customs authorities to fulfill their tasks.
Article 10.
Prohibited acts in customs
1. For customs officials:
a/ Causing troubles and
difficulties when following customs formalities;
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c/ Taking bribes, appropriating or
embezzling temporarily seized goods or other acts for self-seeking purposes;
d/ Other violations against the law
on customs.
2. For customs declarants, entities
with rights and obligations related to import, export and transit of goods, or
exit, entry and transit of vehicles:
a/ Committing fraudulent acts in
carrying out customs formalities;
b/ Smuggling or illegally
transporting goods across the border;
c/ Committing trade or tax fraud;
d/ Giving bribes or other acts for
self-seeking purposes;
dd/ Obstructing customs officials
in performing their official duty;
e/ Hacking, falsifying or
destroying the customs communication system;
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Article 11.
Supervision of the adherence to the law on customs
1. The National Assembly and
People’s Councils shall, within the area of competence, supervise the adherence
to the law on customs.
2. The Vietnam Fatherland Front and
its member organizations shall mobilize the population to strictly adhere to
the law on customs and supervise the adherence to the law on customs.
3. When performing their tasks and
powers, customs authorities and customs officials shall abide by law, rely
themselves on the people and subject to the people’s supervision.
Chapter II
TASKS AND ORGANIZATION OF THE CUSTOMS SERVICE
Article 12. Tasks
of the customs service
Vietnam Customs shall inspect and
supervise goods and vehicle; tackle smuggling and illegal cross-border
trafficking of goods; implement laws on taxation applied to imported and
exported goods; release statistics on imported and exported goods in conformity
with this Law and other corresponding laws; propose policies and administrative
measures for customs applicable to import, export, exit, entry and transit
operation and tax policies applicable to imported and exported goods.
Article 13. Rules
of organization and operation of the customs service
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2. The General Director of Customs
shall uniformly manage and execute operation of customs authorities; the
inferior customs authorities shall be under management of superior customs
authorities.
Article 14.
Organization of the customs service
1. The organization of Vietnam
Customs comprises:
a/ The General Department of
Customs;
b/ Customs Departments of
provinces;
c/ Sub-department of Customs
Sub-Departments, Customs control team and equivalent units.
2. According to quantities, scale
and characteristics of import, export, exit, entry and transit and
socio-economic conditions of each administrative division, the Government shall
to regulates requirements for establishment of Customs Departments; and specify
the organization, tasks and operation of customs authorities.
Article 15. Customs
officials
1. Customs officials are those who
are qualified for being recruited, or appointed to ranks, positions or titles
in customs authorities; and being trained, managed and employed in accordance
with the laws on officials and civil servants.
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Chapter III
CUSTOMS FORMALITIES, CUSTOMS INSPECTION AND
SUPERVISION
Section 1.
GENERAL PROVISIONS
Article 16. Rules
of following customs formalities, inspection and supervision
1. Goods and vehicle must be
undergone customs formalities, subject to customs inspection and supervision;
carried in the proper routes and passed through border checkpoints or other
places on schedule as prescribed in regulations and laws.
2. Customs inspection and
supervision shall be conducted on the basis of applying the risk management in
order to ensure effectiveness and efficiency of state management of customs and
facilitate import, export, exit, and entry and transit operation.
3. Goods may enjoy customs
clearance and vehicle may be permitted for exit or entry after going through
customs formalities.
4. Customs formalities shall be
carried out in a public, quick and convenient manner and in accordance with
law.
5. The arrangement of manpower and
working time must meet the requirements of import, export, exit, entry and
transit activities.
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1. Customs authorities shall apply
the risk management in deciding on customs inspection and supervision of goods
and vehicle; support the tackling of smuggling and illegal cross-border
trafficking of goods.
2. Risk management in customs
operations shall include the collection and processing of customs information;
establishment of criteria for and evaluation of customs declarants’ adherence
to the law, and classification of risks; and implementation of appropriate
measures for customs management.
3. For the purposes of serving the
application of risk management to customs operations, Customs authorities shall
manage and apply the communication system that automatically integrate and
process data.
4. The Minister of Finance shall
establish criteria for evaluation of customs declarants’ adherence to the
regulations of law, classify risks and apply risk management to customs
operations.
Article 18. Rights
and obligations of customs declarants
1. A customs declarant shall have
rights to:
a/ Be provided by customs
authorities with information about customs declaration for goods, vehicle,
guidance on carrying out customs formalities, and laws on customs;
b/ Request customs authorities to
predetermine HS codes, origin and customs value of goods when providing
sufficient and accurate information to customs authorities;
c/ Preview goods, take samples of
the goods under the supervision of customs officials before making customs
declaration in order to ensure accurate customs declaration;
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dd/ Use customs documents for
customs clearance or good transportation or following related formalities at
other competent agencies in accordance with law;
e/ Make complaints and
denunciations about illegal acts against customs authorities and customs
officials;
g/ Claim compensation for damage
caused by customs authorities and customs officials in accordance with the law
on State compensation liability.
2. Customs declarants who are
owners of goods or vehicle shall have obligations to:
a/ Make customs declarations and
follow customs formalities in accordance with this Law;
b/ Provide sufficient and accurate
information in order for customs authorities to predetermine HS codes, origin
and customs value of goods;
c/ Take legal responsibility for
the authenticity of statement declared and documentary evidence submitted;
information consistency between dossiers kept at enterprises and dossiers kept
at customs authorities;
d/ Follow decisions and requests of
customs authorities and customs officials during conducting customs
formalities, inspection and supervision of goods and vehicle;
dd/ Keep customs documents records
of goods which are granted clearance within 05 years from the day on which the
declaration of such goods is register, unless otherwise provided by law; keep
accounting books and documentary evidence and other documents related to
imported and exported goods which are granted clearance for a time limit in
accordance with law; submit related dossiers, information and documents for
verification at the request of customs authorities as prescribed in Articles
32, 79 and 80 of this Law;
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g/ Pay taxes and fulfill other
financial liabilities in accordance with the laws on taxes, charges and fees
and other corresponding regulations of laws.
3. Customs declarants who are
customs brokers or other persons authorized by owners of goods and vehicle
shall comply with obligations prescribed in Points a, b, c, d, e and g, Clause
2 of this Article within the scope of authorization. Customs declarants who are
vehicle operators shall comply with obligations prescribed at Points a, c, d, e
and g, Clause 2 of this Article.
Article 19. Tasks
and entitlements of customs officials
1. Strictly adhere to laws and
customs operation processes and take responsibility for the performance of
their tasks and exercise of their entitlements.
2. Instruct customs declarants and
related entities on request.
3. Conduct customs inspection and
supervision; supervise the packing, unpacking, transshipment, loading and
unloading of cargoes at places where the customs formalities are made and
places where the imported and exported goods are verified. In case of detecting
violation against law on customs, request owners of goods or vehicle,
commanders or vehicle operators or authorized persons to comply with their
requests for the inspection goods and vehicle in accordance with this Law and
the law on handling of administrative violations.
4. Take samples of goods in the
presence of customs declarants in order for customs authorities to analyze or
request an assessment of such goods.
5. Request customs declarants to
provide information and documentary evidence related to their goods in order to
ensure accuracy of HS codes, origin and customs value of goods.
6. Request vehicle commanders or
operators to drive in proper routes, on schedule, and stop at proper places.
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Article 20.
Customs brokers
1. Requirements for a customs
broker:
a/ There is a business registration
certificate or an enterprise registration certificate, in which operation of
good forwarding or customs brokers is stated;
b/ There are employees in charge of
customs brokerage services (hereinafter referred to as customs employees);
c/ There is information technology infrastructure
satisfying the requirements for making e-customs declaration and other
requirements as prescribed.
2. A customs employee must be a
Vietnamese citizen who fully satisfies the following requirements:
a/ Obtain at least a collegiate
degree in economics, law or technique;
b/ Obtain a certificate of training
in customs declaration;
c/ Obtain customs employee’s code
granted by a customs office.
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4. Customs brokers and customs
employees shall exercise the rights and perform the obligations of customs
declarants as prescribed in Article 18 of this Law.
5. The Minister of Finance shall
provide guidance on procedures for recognition and operation of customs
brokers; procedures for grant of certificates of training in customs
declaration, and grant and revocation of customs employee’s codes.
Article 21.
Customs formalities
1. While following the customs
formalities, a customs declarant shall:
a/ Declare and submit customs
declarations; submit documentary evidence of customs documents prescribed in
Article 24 of this Law;
b/ Send goods and vehicle to proper
places for physical inspection;
c/ Pay taxes and fulfill other
financial obligations in accordance with the laws on taxes, charges and fees
and other corresponding regulations of law.
2. While conducting customs formalities,
customs authorities and customs officials shall:
a/ Receive and register customs
documents;
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c/ Collect taxes and other amounts
payable in accordance with the laws on taxes, charges and fees and other
corresponding regulations of law;
d/ Decide grant of customs
clearance for goods, release of goods and certification of completion of
customs formalities applied to vehicle.
Article 22. Places
of customs formalities
1. Places of customs formalities
are places where customs authorities receive, register and verify customs
documents and conduct physical inspection of goods and vehicle.
2. Places where customs documents
are received, registered and examined are head offices of Customs Departments
or Customs Sub-Departments.
3. Places of physical inspection of
goods include:
a/ Places of inspection at the land
border checkpoints, international railway stations, international civil
airports; international post offices; seaports and inland waterway ports where
import, export, exit, entry and transit operation are carried out; inland ports
of importation or exportation of goods;
b/ Head offices of Customs
Sub-Departments;
c/ Places of centralized inspection
under decisions of the General Director of Customs;
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dd/ Places of inspection at bonded
warehouses, tax suspension warehouses and container freight stations;
e/ Places of joint inspection by
Vietnam Customs and Customs Service of neighboring countries at the land border
checkpoints;
g/ Other places decided by the
General Director of Customs in case of necessity.
4. Competent agencies, or entities
shall arrange places where customs formalities are conducting and depots of
imported and exported goods when they make planning, design and construct land
border checkpoints, international railway stations, international civil
airports; seaports and inland waterway ports where import, export, exit, entry
and transit activities; inland ports of importation or exportation of goods;
economic zones, industrial parks, non-tariff zones and other places where
import, export, exit, entry and transit activities are carried out meeting
requirements of customs inspection and supervision in accordance with this Law.
Article 23. Time
limit for customs authorities to carry out customs formalities
1. Customs authorities shall
receive, register and verify customs documents right after customs declarants
submit such dossiers in accordance with this Law.
2. After customs declarants satisfy
all requirements for carrying out customs formalities prescribed at Points a
and b, Clause 1, Article 21 of this Law, the time limit for customs officials
to complete the verify dossiers and conduct physical inspection of goods and
vehicle following the procedure below:
a/ Complete the verification of
dossiers within 2 working hours after customs authorities receive complete
customs documents;
b/ Complete the physical inspection
of goods within 8 working hours after customs declarants fully produce goods to
customs authorities. For goods subject to specialized inspection of quality,
health, culture, animal quarantine, plant quarantine or food safety in
accordance with corresponding regulations of law, the time limit for completion
of physical inspection of goods shall be determined from the day on which
specialized inspection results are given as prescribed.
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c/ The inspection of vehicle must
ensure the timely loading and unloading of imported and exported goods, exit
and entry of passengers and customs inspection and supervision in accordance
with this Law.
3. The customs clearance must
comply with Article 37 of this Law.
4. Customs authorities shall carry
out customs formalities for goods on public holidays and weekends and overtime
hours in order to ensure timely loading and unloading of imported and exported
goods, exit and entry of passengers and vehicle or at the request of customs
declarants and in conformity with practical conditions of customs areas.
Article 24.
Customs document
1. A customs document
comprises:
a/ A customs declaration or
documentary evidence in substitution;
b/ Relevant documentary evidence.
As the cases maybe, a customs declarant
shall submit sale contract, commercial invoice, bill of lading, certificate of
origin of goods, import or export permit, notice of specialized inspection
results or exemption from specialized inspection, and documentary evidence
related to goods as prescribed by corresponding regulations of law.
2. Documents in customs documents
may be paper or electronic documents. Electronic documents must ensure the
integrity and format prescribed in regulations of law on e-transactions.
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In case of application of the
national single-window mechanism, specialized regulatory bodies shall send
import or export permits and notices of specialized inspection results or
exemption from specialized inspection in the electronic form via the integrated
communication system.
4. The Minister of Finance shall
set the customs declaration form, use of customs declarations and documents in
substitution of customs declarations, and cases in which relevant documents
specified in Clause 1 of this Article must be submitted.
Article 25.
Time limit for submission of customs documents
1. The customs declarations shall
be submitted:
a/ After goods are transported to
places notified by customs declarants and at least 4 hours before the exit of
vehicle regarding to exported goods; , at least 2 hours before the exit of
vehicle regarding exported goods delivered by express delivery services;
b/ Before goods arrive at border
checkpoints or within 30 days after goods arrive at border checkpoints
regarding to imported goods;
c/ As prescribed in Clause 2,
Article 69 of this Law.
2. Customs declarations are valid
for customs formalities within 15 days from the day on which they are
registered.
3. The time limit for submission of
relevant documents in customs documents:
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b/ Regarding to paper customs
declarations, customs declarants shall submit relevant documents when
registering their customs declarations.
Article 26.
Classification of goods
1. Classification of goods aims to
identify HS codes to serve as a basis for tax calculation and implementation of
the goods management policy. The classification of goods must be based on
customs documents, technical documents and other information related to
imported and exported goods for identification of goods’ names and HS codes
according to the list of Vietnamese imports and exports.
2. The list of Vietnamese imports
and exports consists of HS codes, names and descriptions of goods, units of
calculation and attached explanations.
3. The list of Vietnamese imports
and exports is made on the basis of full application of the International
Convention on Harmonized Commodity Description and Coding System.
The Minister of Finance shall issue
the list of Vietnamese imports and exports for uniform application nationwide.
4. According to the List of goods
banned from import and export, the List of goods imported and exported under
permits of competent regulatory bodies, and the List of goods subject to
specialized inspection prescribed by the Government, the Minister of Finance
shall promulgate HS codes consistent with headings in the list of Vietnamese
imports and exports.
5. During a customs inspection,
customs authorities shall determine HS codes according to customs documents,
results of physical inspection or analysis and assessment of goods. In case HS
codes declared by customs declarants are rejected, customs authorities may take
goods samples in the presence of customs declarants for analysis or requested
assessment and decide HS codes of such goods. If customs declarants disagree
with results of classification given by customs authorities, they may file
complaints or lawsuits in accordance with law.
Article 27.
Verification of origin of goods
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a/ Customs authorities shall verify
the origin of exported goods based on the verification of customs declaration
and documentary evidence in customs documents and results of physical
inspection of goods;
b/ If case of doubt about the
origin of exported goods, customs authorities shall request customs declarants
to provide documents related to the origin of exported goods, and verify the
origin of goods at production facilitates. While awaiting the results of verification
of goods, the exported goods may be granted clearance as prescribed in Article
37 of this Law.
2. Imported goods:
a/ Customs authorities shall
inspect and verify the origin of imported goods based on customs declaration,
certification of origin, documents in customs documents and results of physical
inspection of goods. Certification of origin of imported goods must be issued
by competent agencies of exporting countries or self-certified by
manufacturers, exporters or importers under treaties to which the Socialist
Republic of Vietnam becomes a party;
b/ In case of doubt about the
origin of imported goods, customs authorities shall inspect and verify the
origin of goods at manufacturing countries under treaties to which the
Socialist Republic of Vietnam becomes a party. Results of origin inspection and
verification are legally valid for verification of the origin of imported
goods.
While awaiting the results of
verification , the imported goods may be granted clearance as prescribed in
Article 37 of this Law but be not entitled to particularly preferential duty
rates. Official duty payable shall be based on results of verification of
origin of goods.
3. The Minister of Finance shall
stipulate procedures, competence and time limit for verification of the origin
of goods.
Article 28. Predetermination
of HS codes, origin and customs value of goods
1. In case customs declarants
request customs authorities to predetermine HS codes, origin and customs value
of goods to be imported or exported, they shall provide relevant information
and documents and samples of goods to be imported or exported to customs
authorities for predetermination of HS codes, origin and customs value of
goods.
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2. According to regulations of law
on good classification, origin and customs value and relevant information and
documents provided by customs declarants, the Customs authorities shall
predetermine HS codes, origin, and customs value of goods and notify in writing
customs declarants of results of predetermination. In case of failure to
predetermine at the request of customs declarants, customs authorities shall
notify such to customs declarants or request customs declarants to provide
additional documents.
3. Within 60 days after receiving
notices of predetermination results, if customs declarants disagree with such
results, they may request customs authorities to reconsider such results.
Customs authorities shall reconsider predetermination results and notify them
to customs declarants within regulated time limit.
4. Notices of predetermination
results are legally valid for customs authorities to carry out customs
formalities for goods are imported or exported in conformable with relevant
information and documents and goods samples provided by customs declarants.
5. The Government shall specify
conditions, formalities and time limit for prior identification of customs
codes, origin and value; time limit for settlement of requests for
reconsideration of prior identification results; and validity duration of
documents on prior identification prescribed in this Article.
Article 29.
Customs declaration
1. Customs declarants shall sufficiently,
accurately and clearly fill all items in customs declarations.
2. Customs declaration shall be
made electronically, except that customs declarants may fill in paper customs
declarations as prescribed in regulations of the Government.
3. Registered customs declarations
are valid for customs formalities. Policies on goods management and taxes on
imported goods and exported goods are applied when the customs declaration
forms are registered, unless otherwise provided by the law on import duty and
export duty.
4. If a customs declarant found
that the declaration contains errors, he/she may make an additional declaration
in the following cases:
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b/ For goods granted clearance:
Within 60 days from the date of customs clearance and before the day on which
customs authority decides to conduct post-customs clearance inspection, unless
additional declaration are related to the import or export permit; specialized
inspection in terms of quality, health, culture, animal quarantine, plant
quarantine and food safety.
If customs declarants detect errors
in their customs declarations when the time limit prescribed at Points a and b
of this Clause has expired, they shall make additional declaration and their
errors shall be handled in accordance with the laws on taxes and handling of
administrative violations.
5. Customs declarants may submit
incomplete declaration or documents in substitution of declaration for customs
clearance and shall complete declaration forms within the time limit prescribed
in Articles 43 and 50 of this Law, and may make a single customs declaration
for multiple importation or exportation during a certain period of time for
certain goods items.
6. For goods which are undergone
customs formalities or for which customs formalities have been completed but
which are still subject to customs supervision, customs declarants may change
the form of importation or exportation in accordance with the law on customs.
Article 30.
Registration of customs declarations
1. Methods of registration of
customs declarations are prescribed as follows:
a/ E-customs declarations shall be
electronically registered;
b/ Paper-customs declarations shall
be registered directly with custom offices.
2. Customs declarations may be
registered after customs authorities accept the declaration of customs
declarants. The registration date shall be stated in customs declarations.
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Article 31. Grounds
and competence for decision on customs inspection
According to results of risk
analysis and assessment, and information relating to the goods, heads of
customs authorities processing customs documents shall decide examination of
customs documents and physical inspection of goods.
Article 32.
Verification of customs documents
When conducting the verification of
customs documents, customs authorities shall compare the accuracy and adequacy
between the customs declaration statements and their documentary evidence in
customs documents, inspect the compliance with policies on goods management and
taxes on imported and exported goods and other corresponding regulations of
law.
The verification of customs
documents shall be conducted through an e-customs data processing system or
directly by customs officials.
Article 33.
Physical inspection of goods
1. The following goods are exempted
from physical inspection:
a/ Goods used for urgent demands;
b/ Goods exclusively used for
national defense and security purposes;
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2. If there is any violation is
detected in goods as prescribed in Clause 1 of this Article, such goods shall
be physically inspected.
3. For goods other than those as
prescribed in Clause 1 of this Article, physical inspection shall be conducted
based on the application of risk management.
4. Goods which are live animals or
plants, hard to be preserved or other special goods shall be prioritized for
inspection.
5. Physical inspection of goods may
be conducted by customs officials manually or with the aid of machines,
technical equipment or by other professional measures.
The physical inspection of goods
shall be conducted in the presence of customs declarants or their legal
representatives after customs declarations are registered and goods are
transported to places of inspection, except the cases prescribed in Article 34
of this Law.
6. The physical inspection of goods
at places for joint inspection by Vietnamese customs authorities and customs
authorities of neighboring countries shall be conducted under agreements
between Vietnam and these countries.
7. The Minister of Finance shall
provide guidance on the physical inspection of goods.
Article 34. Physical
inspection of goods in the absence of customs declarants
1. Heads of customs authorities in
places where goods are retained shall decide and take responsibility for the
physical inspection of goods in the absence of customs declarants in the
following cases:
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b/ For hygiene and environmental
protection;
c/ Upon detection of law violation;
d/ The customs declarants have not
conducted customs formalities at the border checkpoint although the imported
goods arrive over 30 days;
dd/ Other cases prescribed in
regulations of law.
2. Physical inspection of goods in
the absence of customs declarants shall be conducted in the following forms:
a/ Non – intrusive inspection;
b/ Inspection with technical
equipment and other operational measures of customs authorities;
c/ Opening goods for direct
inspection in the presence of representatives of the government authorities at
the border checkpoint, the transportation enterprises and the enterprises
trading ports and depots. An inspection record shall be made and signed by
related parties.
Article 35.
Responsibility for inspection of goods and vehicle in customs areas
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If it is required to carry out a
specialized inspection related to quality, health, culture, animal and plant
quarantine or food safety for goods and vehicle, customs authorities shall base
themselves on the inspection results of specialized inspection agencies to
decide on customs clearance.
2. Goods subject to specialized
inspection shall be stored at border checkpoints until they are cleared from
customs formalities. When goods are permitted to be brought to other places for
specialized inspection as prescribed in regulations of law or when goods owners
request to carry goods to their storage places for preservation, such storage
places must satisfy customs supervision conditions and the goods shall be
subject to customs supervision until they are cleared from customs formalities.
Goods owners shall preserve and
store goods at places for specialized inspection or at their storage places
until customs authorities decide customs clearance.
3. The time limit for specialized
inspection of goods must comply with corresponding regulations of law.
Specialized inspection agencies shall notify inspection results to customs
authorities within 2 working days after the inspection results are available.
4. Heads of Customs Sub-Departments
shall take charge, and cooperate with specialized inspection agencies at border
checkpoints in, ensuring fast customs clearance for goods and vehicle.
Article 36.
Release of goods
1. Release of goods means
permission for the export or import of goods by customs authorities when the
following requirements are fully satisfied:
a/ The goods fully meet the export
or import requirements but the official payable tax amounts cannot be
determined;
b/ The customs declarants have paid
taxes or have their declared and calculated payable tax amounts guaranteed by a
credit institution.
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3. If the customs declarants
disagree with payable tax amounts determined by customs authorities, they have
rights to lodge complaints. The lodging and settlement of complaints must
comply with the Law on Complaints.
Article 37.
Customs clearance for goods
1. Goods shall be cleared from
customs formalities after such formalities are completed.
2. In case customs declarants have
completed customs formalities, but have not paid or fully paid payable tax
amounts within the regulated time limit, their goods may be cleared from
customs formalities when they have such payable tax amounts guaranteed by a
credit institution or enjoy a tax payment time limit in accordance with the tax
law.
3. In case goods owners are fined
by customs authorities or competent regulatory bodies for their customs-related
administrative violations and their goods are permitted for export or import,
such goods may be cleared from customs formalities if the goods owners have
paid the fines or have their payable fines guaranteed by a credit institution
for implementing the fining decisions.
4. For goods subject to inspection,
analysis or assessment to determine whether or not they fully satisfy the
export or import requirements, customs authorities shall permit customs
clearance only after the goods are determined that to be eligible for export or
import on the basis of inspection, analysis or assessment conclusions or
inspection exemption notices of specialized inspection agencies in accordance
with law.
5. Goods used for urgent
requirements; goods exclusively used for security and defense purposes; and
diplomatic bags, consular bags and luggage of agencies, organizations or
individuals entitled to privileges or immunities shall be cleared from customs
formalities under Articles 50 and 57 of this Law.
Article 38.
Objects, methods and duration of customs supervision
1. Objects of customs supervision
include goods, vehicle and domestic vehicle which transport goods currently
subject to customs supervision.
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a/ Customs sealing;
b/ Direct supervision by customs
officials;
c/ Use of technical devices and
equipment.
3. According to risk analysis and
assessment results and other information relating to objects of customs
supervision, customs authorities shall decide appropriate methods of
supervision. When detecting law violation, customs authorities shall conduct
physical inspection of goods.
4. Duration of customs supervision:
a/ Imported goods shall be subject
to customs supervision from the day on which they arrive at customs areas until
they are granted clearance, released and brought out of these areas;
b/ Exported goods exempt from
physical inspection shall be subject to customs supervision from the day on
which they are granted clearance until they are brought out of customs areas.
Exported goods subject to physical inspection shall be subject to customs
supervision from the day on which the physical inspection starts until the
goods are brought out of customs areas;
c/ Goods in transit shall be
subject to customs supervision from the day on which they arrive at the first
border checkpoint of importation until they are brought out of the last border
checkpoint of exportation;
d/The duration of customs
supervision applied to vehicle must comply with Article 68 of this Law.
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1. Apply appropriate methods of
supervision which facilitate export, import, exit, entry and transit activities
and ensure customs management of goods in accordance with this Law.
2. Use technical devices and
equipment ensuring customs supervision in accordance with this Law.
3. Guide and examine customs
declarants, port, and depot operation enterprises, export producers and related
parties in their observance of regulations on customs supervision.
Article 40.
Responsibilities of customs declarants and commanders or drivers of vehicle in
customs supervision
1. Comply with, and create
requirements for customs authorities to conduct, customs supervision in
accordance with this Law.
2. Preserve the original
requirements and customs seals of goods; to transport goods according to
routes, itineraries and time accepted by customs authorities. Customs
declarants shall take responsibility for the loss, missing or damage of goods
in accordance with law.
3. Use goods strictly according to
the purposes declared to customs authorities.
4. Use vehicle meeting the
prescribed requirements for customs authorities to apply appropriate methods of
customs supervision.
5. Produce dossiers and goods to
customs authorities for inspection upon request.
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Article 41.
Responsibilities of port and depot enterprises in customs supervision
1. Arrange places for installation
of technical equipment and facilities serving customs supervision at the
request of customs authorities.
2. Connect their goods management
communication systems with customs authorities’ e-customs clearance systems for
managing goods currently subject to customs supervision which are brought in
for storage or brought out of the areas of ports, depots.
3. Fully comply with regulations on
management, statistics and archive of documents, books and data of goods
brought in for storage or brought out of the areas of ports, depot, and produce
and provide these documents, records and data to customs authorities upon
request.
4. Provide information to, and
cooperate with, customs authorities in monitoring, inspecting and supervising
goods brought in, brought out or stored in the areas of ports, depots.
5. Preserve, arrange and store
goods in their original requirements in the areas of ports, depots to meet
supervision and management requirements of customs authorities.
6. Permit the transportation of
goods in and out of the areas of ports, depot only when customs authorities’
documents are available.
7. Comply with competent agencies’
decisions on handling of violating goods.
Section 2.
PRIVILEGE GIVEN TO ENTERPRISES
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1. An enterprise may enjoy the
privilege when fully satisfying the following requirements:
a/ Strictly observe the customs and
law on taxation for 2 consecutive years;
b/ Earn an annual export and import
value reaching the prescribed level;
c/ Carry out e-customs formalities
and e-tax formalities; have an information technology program for managing its
export and import activities connected with the customs authority’s network;
d/ Make via-bank payment;
dd/ Have its internal control
system;
e/ Strictly observe accounting and
audit regulations.
2. Privileged enterprises in
countries or territories that have signed with Vietnam agreements on mutual
recognition of privileged enterprises may apply the privilege in accordance
with this Law.
3. The Government shall specify
requirements and formalities for recognition, extension, suspension, stoppage,
privilege and management of enterprises entitled to the privilege.
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1. Exemption from examination of
relevant documentary evidence in customs documents and exemption from physical
inspection of goods in the course of carrying out customs formalities, except
cases in which law violation are detected or random inspection is needed to
assess law compliance.
2. Follow customs formalities with
incomplete customs declarations or documentary evidence in substitution of
customs declarations. Within 30 days from the date of registration of
incomplete customs declarations or submission of documentary evidence in
substitution of customs declarations, customs declarants shall submit complete
customs declarations and relevant documentary evidence in customs documents.
3. Be prioritized when carrying out
tax formalities for goods in accordance with the law on taxation.
Article 44.
Responsibilities of customs authorities giving the privilege
1. The General Director of Customs
shall consider, recognize, extend, suspend or stop the application of the
privilege given to enterprises.
2. Customs authorities shall:
a/ Examine, supervise and assess
enterprises in law compliance;
b/ Provide enterprises with
guidance on tax and customs policies and regulations.
Article 45.
Responsibilities of enterprises entitled to the privilege
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2. Comply with inspection and
supervision regulations of customs authorities.
3. Notify customs authorities of
competent agencies’ decisions on handling of enterprises’ violations against
tax and accounting laws.
Section 3.
CUSTOMS INSPECTION AND SUPERVISION OF GOODS, PERSONAL BELONGINGS AND LUGGAGE
Article 46.
Customs inspection and supervision of goods temporarily imported
1. Customs formalities for
temporary import and customs formalities for re-export shall be carried out at
border checkpoint Customs Sub-Departments.
2. Customs inspection and
supervision of goods temporarily imported are prescribed as follows:
a/ Goods temporarily imported shall
be stored at border checkpoints or places subject to customs inspection and
supervision;
b/ Goods temporarily imported shall
be subject to customs inspection and supervision from the day on which customs
formalities for temporary import are carried out until the goods are
re-exported out of the Vietnamese territory; customs declarants or enterprises
dealing in goods temporary import shall preserve temporarily imported goods
throughout the period of storage in Vietnam and re-export such goods.
3. Temporarily imported goods shall
be re-exported within the regulated time limit; temporarily imported goods
which are not re-exported but used for domestic sale must go through customs
formalities like imported goods.
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1. Goods sold at duty-free shops
must go through customs formalities at the Customs Sub-Departments managing
these shops.
2. Customs inspection and
supervision of goods sold at duty-free shops are regulated as follows:
a/ Goods sold at duty-free shops
shall be stored at duty-free shops or warehouses of duty-free goods-selling
enterprises which meet customs supervision requirements. The goods storage
duration must not exceed 12 months from the day on which the customs
formalities are completed. The head of the Customs Branch managing duty-free
shops may grant a single extension within 12 months for cases with reasonable
grounds;
b/ Goods sold at duty-free shops
shall be subject to customs inspection and supervision from the time customs
formalities are carried out until the goods are sold, exported or handled in
accordance with law.
3. Goods temporarily imported for
sale at duty-free shops which are used for domestic sale must go through
customs formalities like imported goods.
Article 48. Customs
inspection and supervision of temporarily imported or temporarily exported
goods
1. Temporarily imported or
temporarily exported goods include:.
a/ Means which are rotationally
used for containing goods;
b/ Machinery, equipment and
professional tools which are used in a specified duration;
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d/ Components and parts imported by
ship owners for replacement or repair of foreign seagoing ships and aircraft;
dd/ Goods for fairs, exhibitions or
product displays;
e/ Other goods as prescribed.
2. Temporarily exported goods shall
be re-imported and temporarily imported goods shall be re-exported within
regulated time limits and must go through customs formalities.
3. Temporarily exported goods or
temporarily imported goods under the same customs declaration may be
re-imported or re-exported in different shipments under different re-import or
re-export customs declarations.
4. Temporarily exported goods which
are not re-imported or temporarily imported goods which are not re-exported but
are sold, given as gifts or exchanged must go through customs formalities like
exported or imported goods.
5. The Government shall provide
guidance on this Article.
Article 49. Customs
inspection and supervision of goods being gifts
1. Goods being gifts must go
through customs formalities; for goods subject to conditional export or import,
regulations on goods subject to conditional export or import shall be complied
with.
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2. Quotas for duty-exempt goods
being gifts must comply with the law on taxation.
Article 50. Customs
inspection and supervision of goods used for urgent requirements and goods
exclusively used for security and defense purposes
1. Goods used for urgent
requirements means goods serving the remedy of consequences of natural
disasters or epidemics or goods to meet urgent relief requirements.
Goods used for urgent requirements
shall be certified in writing by competent regulatory bodies.
Customs declarants may use
incomplete customs declarations or documentary evidence in substitution of
customs declarations for carrying out customs formalities. According to
incomplete customs declarations or documentary evidence in substitution of
customs declarations, customs authorities shall to decide whether to grant
customs clearance for goods.
Within 30 days from the day on
which the incomplete customs declarations are registered or documentary
evidence in substitution of customs declarations is submitted, customs
declarants shall submit the complete customs declarations and relevant
documents in customs documents.
2. Goods exclusively used for
security and defense purposes:
a/ Goods exclusively used for
security and defense purposes shall be certified in writing by the Minister of
National Defense or the Minister of Public Security; customs declarants may use
incomplete customs declarations for carrying out customs formalities. According
to incomplete customs declarations, customs authorities decide whether to grant
customs clearance for goods
Within 30 days from the day on
which of registration of incomplete customs declarations, customs declarants
shall submit complete customs declarations and relevant documentary evidence in
customs documents;
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Article 51.
Customs inspection and supervision of goods traded or exchanged by border
residents
1. Goods traded or exchanged by
border residents means goods serving daily-life and normal production
activities of border residents of Vietnam and border residents of countries
bordering on Vietnam.
2. Goods traded or exchanged by
border residents are subject to customs inspection and supervision; with regard
to places where customs authority is not available, such goods shall be subject
to inspection and supervision by border guards in accordance with this Law.
Article 52.
Customs inspection and supervision of goods exported or imported through post
or express delivery services
1. Goods exported or imported
through post or express delivery services must go through customs formalities
and are subject to customs inspection and supervision.
2. International post service
providers or express delivery service providers that are authorized to make
customs declaration shall perform the responsibilities of customs declarants
prescribed in Article 18 of this Law, and may transfer and deliver goods only
after the goods are granted clearance.
Article 53.
Customs inspection and supervision of personal belongings
Personal belongings of individuals,
families or organizations must follow customs formalities and be subject to
customs inspection and supervision.
Exporters or importers of goods
being personal belongings must have documents proving their residence and
operation in Vietnam or overseas.
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1. Luggage of persons on exit or
entry is subject to customs inspection and supervision at border checkpoints.
2. Luggage of persons on exit or
entry which exceeds duty-exempt quotas must go through customs formalities like
exported or imported goods.
Persons on exit or entry may
consign luggage in border checkpoint warehouses and receive them back upon
entry or exit.
3. Quotas for tax-exempt luggage
must comply with the law on taxation.
Article 55.
Customs inspection and supervision of foreign currencies in cash, Vietnam dong
in cash, negotiable instruments, gold, precious metals and gems of persons on
exit or entry
1. Persons on exit or entry who
carry foreign currencies in cash, Vietnam dong in cash, negotiable instruments,
gold, precious metals and gems are subject to customs inspection and
supervision.
2. Persons on entry who carry along
foreign currencies in cash, Vietnam dong in cash, negotiable instruments, gold,
precious metals and gems in excess of quotas prescribed by the State Bank of
Vietnam shall make customs declaration at border checkpoints.
3. Persons on exit who carry along
foreign currencies in cash, Vietnam dong in cash, negotiable instruments, gold,
precious metals and gems in excess of quotas prescribed by the State Bank of
Vietnam shall make customs declaration and produce papers at border checkpoints
under regulations of the State Bank of Vietnam.
Article 56. Customs
inspection and supervision of goods on vehicle
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2. Goods purchased from vehicle on
entry must follow customs formalities like imported goods.
3. Goods supplied to serve vehicle
on exit or in transit must follow customs formalities like exported goods.
Article 57.
Customs inspection and supervision of diplomatic bags, consular bags, luggage
and vehicle of agencies, entities entitled to privileges or immunities
1. Privileges and immunities
provided in this Law include privileges and immunities in customs declaration
and inspection.
2. Diplomatic bags and consular
bags are exempted from customs declaration and inspection.
Luggage and vehicle of entities
entitled to privileges or immunities under regulations on privileges or
immunities for Vietnam-based diplomatic missions, consulates and representative
offices of international organizations are exempted from customs inspection.
3. When there are reasonable
grounds that diplomatic bags or consular bags are misused for the purposes in
contravention of a treaty on diplomatic relationships or consular relationships
to which the Socialist Republic of Vietnam becomes a party, or when luggage or
vehicle contain goods on the list of goods banned from import or export or
goods ineligible for privileges or immunities, the General Director of Customs
shall decide on the handling thereof in accordance with the provisions of such
treaty.
Article 58.
Customs inspection and supervision, handling of goods in stock
1. Stagnant goods are stored in
ports, depots in customs areas, including:
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The abandonment of goods or an act
taken by goods owners to prove the abandonment of goods which show violation of
law is not accepted;
b/ Goods that have been imported
for more than 90 days from the day on which their arrival at border checkpoints
but left unclaimed;
c/ Goods collected by port and
depot enterprises during the process of goods loading and unloading;
d/ Goods imported outside bills of
lading or manifests but left unclaimed.
2. Where customs authorities have
reasonable grounds to determine that the goods specified in Clause 1 of this
Article are smuggled goods, such goods shall be handled in accordance with law.
3. The goods as prescribed in
Points b, c, and d, Clause 1 of this Article which are left unclaimed shall be
publicly announced in the mass media. Within 60 days from the day on which of
public announcement, if goods owners come and claim such goods, they shall
follow customs formalities and pay a fine in accordance with the law on
handling of administrative violations. If such goods are left unclaimed, they
shall be handled under Clause 6 of this Article.
4. The goods specified in Clause 1
of this Article which are perishable, frozen, toxic and dangerous chemicals and
almost expired goods shall be promptly handled in accordance with this Law and
other corresponding regulations of law.
5. Port and depot enterprises shall
arrange ports, depots which satisfy the customs supervision requirements for
storing goods in stock; and cooperate with competent agencies in handling
stagnant goods under Clause 6 of this Article.
6. Stagnant goods shall be handled
as follows:
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b/ For polluting goods, owners and
drivers of vehicle or persons authorized by owners of vehicle shall transport
such goods out of the Vietnamese territory. In case owners or drivers of
vehicle or persons authorized by owners of vehicle are unidentifiable, customs
authorities shall take charge, and cooperate with port and depot enterprises,
local administrations and related agencies in, destroying such goods.
Section 4.
CUSTOMS INSPECTION AND SUPERVISION OF GOODS IMPORTED FOR EXPORT PROCESSING AND
PRODUCTION
Article 59.
Responsibilities of customs authorities in customs inspection and supervision
of goods imported for export processing and production
1. Goods being materials and
supplies imported for export processing and production shall be subject to
customs inspection and supervision from the importing date, during the process
of production until products are exported or their use purposes are changed.
2. Customs authorities shall:
a/ Inspect processing and
production establishments, processing and production capability of entities
importing materials and supplies for export processing and production;
b/ Inspect the use of imported
materials and supplies in the export processing and production process and
quantity of stagnant goods of entities engaged in export processing and
production;
c/ Inspect the finalization,
management and use of materials and supplies of entities importing materials
and supplies for export processing and production;
3. Customs inspection and
supervision prescribed in this Article shall comply with the risk management
rule.
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1. Notify customs authorities of
export processing and production establishments.
2. Use materials and supplies
imported for the export processing and production purpose. In case the use
purpose is changed, to follow customs formalities in accordance with this Law.
3. Store exported goods, materials
and supplies used for export processing and production in production areas. In
case of storage outside production areas, approval of customs authorities is
required.
4. Fully comply with regulations on
management, accounting, statistics and archive of documents, books and data on
goods brought into or out of processing and production establishments; to
produce books, documents and goods to customs authorities for inspection.
5. Make finalization reports on
management and use of imported materials and supplies and exported goods in
accordance with the law on customs.
Section 5.
CUSTOMS INSPECTION AND SUPERVISION OF GOODS IN BONDED WAREHOUSES, TAX
SUSPENSION WAREHOUSES AND CFSS
Article 61.
Goods stored in bonded warehouses, tax suspension warehouses and CFSs
1. Goods shall be stored in bonded
warehouses within 12 months from the date of their consignment. In case of
having reasonable grounds, directors of Customs Departments in charge of
managing bonded warehouses may extend this time limit once for not more than 12
months.
2. The time limit for storing
materials and supplies in tax suspension warehouses for export production is 12
months from the date of their consignment. In case of having reasonable grounds
according to requirement of the production process, heads of Customs
Sub-Departments in charge of tax suspension warehouses may grant an extension
for the time limit. The extension must be conformable with the production
cycle.
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Goods shall be stored in CFSs
within 90 days from the day on which they are brought into such CFSs. For
reasonable grounds, heads of Customs Sub-Departments managing CFSs may extend
the time limit once for not more than 90 days.
Article 62.
Requirements for establishment of bonded warehouses, tax suspension warehouses
and CFSs
1. Bonded warehouses and CFSs shall
be established in areas that are home to:
a/ Seaports, international civil
airports, inland import and export ports, land border checkpoints,
international railway stations;
b/ Industrial parks, hi-tech parks,
non-tariff zones and other zones as prescribed.
2. Tax suspension warehouses shall
be established in workshop’s area of export production enterprises.
3. The General Director of Customs
have entitlement to decide to establish, extend the operation duration, suspend
and terminate the operation of bonded warehouses, tax suspension warehouses and
CFSs.
4. The Government shall provide guidance
on the establishment and operation of bonded warehouses, tax suspension
warehouses and CFSs.
Article 63.
Rights and obligations of enterprises dealing in bonded warehouse or CFSs, CFS
providers, goods owners and owners of tax suspension warehouses
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a/ Enterprises dealing in bonded
warehouses may perform contracts on storing goods in their bonded warehouses
and move the goods in their bonded warehouses according to agreements with
goods owners.
Enterprises dealing in bonded
warehouses shall comply with requests of customs authorities for goods
inspection. Once every three months, enterprises dealing in bonded warehouses shall
notify in writing Customs Departments in charge of bonded warehouses of actual
requirements of the goods and the operation of the bonded warehouses.
b/ Goods owners may consolidate
packing, categorize goods or take goods samples under the supervision of
customs officials and may transfer the ownership of such goods. The transfer of
goods from one bonded warehouse to another must be approved in writing by
directors of Customs Departments in charge of bonded warehouses where such
goods are stored.
2. Owners of tax suspension
warehouses have the following rights and obligations:
a/ Store goods being materials and
supplies imported for export production;
b/ Arrange, re-pack and move the
goods in the tax suspension warehouses;
c/ Notify in advance customs
authorities of tentative plans for bringing materials and supplies from tax
suspension warehouses to production;
d/ Notify in writing Customs
Departments in charge of tax suspension warehouses of the actual requirements
of the goods and the operation of their tax suspension warehouses once every
three months;
dd/Make a general list of import
customs declarations and the total quantity of materials and supplies that have
been brought into tax suspension warehouses and a general list of export
customs declarations and the total quantity of exported goods in the previous
year and send them to Customs Departments in charge of tax suspension
warehouses not later than January 31 every year.
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a/ Goods owners may transfer of the
ownership of the goods, pack, re-pack, consolidate, repair and preserve goods;
b/ CFS providers may break bulk or
load shipments of different owners in the same container, arrange or re-arrange
stored goods;
c/ Once every three months,
enterprises-dealing in CFSs shall notify in writing Customs Departments in
charge of CFSs of the actual requirements of the goods and their operation.
4. Enterprises dealing in bonded
warehouses, enterprises dealing in CFSs and owners of tax suspension warehouses
shall comply with regulations on accounting and statistics, be equipped with
technical means and equipment to manage goods electronically and connected to
customs authorities’ network for customs inspection and supervision in
accordance with this Law.
5. Enterprises dealing in bonded
warehouses, enterprises dealing in CFSs, CFS providers, owners of tax
suspension warehouses and goods shall comply with the law on operation of bonded
warehouses, tax suspension warehouses and CFSs.
Section 6.
CUSTOMS FORMALITIES, INSPECTION AND SUPERVISION OF GOODS TRANSPORTED UNDER
CUSTOMS SUPERVISION
Article 64.
Customs formalities for goods transported under customs supervision
1. Goods transported under customs
supervision include transited goods and goods transported from border
checkpoint to border checkpoint.
2. When transporting goods subject
to customs supervision, customs declarants shall complete goods transportation
declaration forms; submit the documents specified at Point b, Clause 1, Article
24 of this Law.
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4. In the course of transporting
goods under customs supervision, if customs declarants wish to transship,
warehouse or divide shipments, change the transportation mode or perform other
jobs, they shall notify such to customs authorities and obtain their approval
before implementation. Customs authorities shall reply within two hours after
receiving customs declarant’s notices.
Article 65. Transportation
routes and duration
1. Goods under customs supervision
must be transported along proper routes, through proper border checkpoints and
within proper time limit.
2. Routes for transportation of
transited goods are prescribed in regulations of the Minister of Transport.
3. Routes for transportation of
goods from border checkpoint to border checkpoint are registered by customs
declarants and accepted by customs authorities that receive and process customs
documents.
Section 7.
CUSTOMS FORMALITIES, INSPECTION AND SUPERVISION OF VEHICLE
Article 66.
Notification of information on vehicle
Owners and drivers of vehicle,
persons authorized by owners of vehicle or persons issuing bills of lading
shall directly notify customs authorities or via the national single-window
communication system of imported and exported goods and passengers on exit or
entry aboard vehicle before their entry or exit.
Article 67.
Customs clearance places for vehicle
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Vehicle on entry must undergo
customs formalities at the first entry border checkpoint. Vehicle on exit must
undergo customs formalities at the last border checkpoint for exit.
Article 68.
Routes and duration subject to customs supervision for vehicle
1. Foreign commercial vehicle on
entry, exit or in transit must go along the proper routes, be subject to
customs supervision from day on which they arrive at customs areas, during
their movement and to the day on which they leave the Vietnamese territory.
2. Vietnamese commercial vehicle on
entry must be subject to customs supervision from the day on which they arrive
at customs areas to day on which all imported goods carried by the vehicle are
unloaded for import procedure completion.
Vietnamese commercial vehicle on
exit must be subject to customs supervision from the day on which the exported
goods are loaded to the day on which they leave the Vietnamese territory.
3. Non-commercial vehicle on entry,
exit or in transit must be subject to customs inspection and supervision when
carrying out customs formalities at entry or exit border checkpoints or other
places as prescribed.
4. When there are reasonable
grounds that smuggled goods are hidden on board vehicle and there are other
signs of law violation, heads of customs authorities where customs formalities
for vehicle are carried out, heads of customs control squads may decide to
temporarily postpone the departure or stop the vehicle for search. Such search
must comply with law and decision issuers shall take responsibility before law
for their decisions.
Article 69.
Customs formalities for vehicle
1. When carrying out customs
formalities for vehicle, owners and drivers of vehicle or persons authorized by
owners of vehicle shall make customs declaration; submit or produce bills of
lading for carrying out customs formalities; supply information and documents
related to goods and items on vehicle.
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2. Time limits for declaration and
submission of customs declarations and relevant documents are prescribed as
follows:
a/ For vehicle in transit, immediately
after their arrival at the first entry border checkpoint and before they go
through the last border checkpoint for exit;
b/ For seagoing vehicle on entry,
within 2 hours after the port authorities announce that these vehicle have
arrived at the places for pilot embarkation; for seagoing vehicle on exit,
within 1 hour before they exit;
c/ For air vehicle on exit or
entry, immediately after their arrival at the border checkpoint and before
carriers stop carrying out formalities for receiving exported goods and
passengers on exit;
d/ For railway, land and river way
vehicle on exit or entry, immediately after their arrival at the first entry
border checkpoint and before they go through the last border checkpoint for
exit.
3. Military vehicles and other
vehicle used for national defense and security purposes must go through customs
formalities and be subject to customs inspection and supervision.
4. The Government shall stipulate
customs formalities and customs inspection and supervision of vehicle.
Article 70.
Transshipment, carriage transfer, carriage detachment, loading and unloading of
goods and baggage aboard vehicle
The transshipment, carriage
transfer, carriage detachment, loading and unloading of goods and baggage
aboard vehicle which are subject to customs inspection and supervision may be
conducted when obtaining approval of customs authorities.
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Article 71. International
transportation combined with domestic transportation, domestic transportation
combined with transportation of imported and exported goods
1. Vehicle used for international
transportation may be used for domestic goods transportation, if they are permitted
by competent regulatory bodies and satisfy customs supervision requirements
regulated by the Minister of Finance. 2. Vehicle used for domestic
transportation may also be used for transportation of imported and exported
goods subject to customs supervision, if they are permitted by competent
regulatory bodies and satisfy customs supervision requirements regulated by the
Minister of Finance.
Article 72.
Responsibilities of heads at airports, seaports and international railway
stations
Heads of competent agencies and
organizations at airports, seaports and international railway stations shall
notify customs authorities of arrival and departure times and stop places of
seagoing ships, aircraft and international transportation trains; and time for
goods loading onto and goods unloading from seagoing ships, aircrafts and
international transportation trains.
Section 8.
INSPECTION, SUPERVISION, POSTPONEMENT OF CUSTOMS FORMALITIES FOR IMPORTED AND
EXPORTED GOODS UPON REQUEST FOR PROTECTION OF INTELLECTUAL PROPERTY RIGHTS
Article 73.
Principles of inspection, supervision and postponement of customs formalities
1. Holders of intellectual property
rights protected in accordance with the law on intellectual property have the
right to request customs authorities to apply inspection and supervision
methods or postpone customs formalities for imported and exported goods showing
signs of intellectual property right infringement.
2. Customs authorities may decide
to postpone customs formalities for imported or exported goods when
intellectual property rights holders or legally authorized persons make written
requests and show evidence of their lawful holding of intellectual property
rights and evidence of infringements thereupon and have paid a deposit or
produced documents on guarantee by credit institutions as security for payment
of damage compensation and expenses as prescribed which may arise due to wrong
requests for postponement of customs formalities.
3. Provisions on postponement of
customs formalities for imported and exported goods showing signs of
intellectual property right infringement as prescribed in this Law are not
applicable to humanitarian aid goods, personal belongings, goods eligible for
privileges and immunities, baggage, donations and gifts within the duty-free
quota and transited goods.
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1. An intellectual property rights
holder may directly or through legally authorized persons send his written
requests to customs authorities for customs inspection and supervision or
temporary suspension of customs formalities for imported and exported goods
showing signs of intellectual property right infringement.
2. In case of request for customs
inspection and supervision, the intellectual property rights holder or legally
authorized person shall pay charges and fees prescribed by the law on charges
and fees and provide customs authorities with the following materials:
a/ A written request; written
authorization in case of authorized submission of request;
b/ A copy of protection title for
industrial property rights or another materials proving industrial property
rights which are currently protected in Vietnam or a copy of the certificate of
registration of industrial property licensing contract; a copy of the
certificate of registration of copyright, copyright-related rights or rights to
plant varieties or another materials proving copyright, copyright-related
rights or rights to plant varieties;
c/ A detailed description of
intellectual property right-infringing goods, photos and characteristics for
distinguishing genuine goods from intellectual property right-infringing goods;
d/ A list of lawful importers or
exporters of goods requiring supervision; a list of persons likely to export or
import intellectual property right-infringing goods.
The time limit for application of
customs inspection and supervision measures for goods requiring protection of
intellectual property rights is 2 years from the day on which the customs
authority accepts the request of the intellectual property rights holder. This
time limit may be granted extension for another 2 years but must not exceed the
duration of protection of the concerned intellectual property subject matter in
accordance with the Law on Intellectual Property.
3. In case of requesting
postponement of customs formalities, the intellectual property rights holder or
legally authorized person shall provide the customs authority with the
materials as prescribed in Clause 2 of this Article and pay a sum of money or
submit documents on guarantee by a credit institution equal to 20% of the value
of the goods shipment in the contract or at least VND 20 million if the value
of the suspected infringing goods shipment is not identified to pay damage
compensation and expenses as prescribed which may arise due to wrong request
for postponement of customs formalities.
Article 75.
Receipt and handling of written requests for customs inspection and supervision
and postponement of customs formalities
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a/ Customs Sub-Department shall
receive written requests for postponement of customs formalities;
b/ The General Department of
Customs shall receive written requests for customs inspection and supervision.
2. Customs authorities shall notify
in writing requesters of the acceptance of requests or refusal to accept
requests within the following time limits:
a/ Within 20 days after receiving
sufficient materials as prescribed in Clause 2, Article 74 of this Law.
b/ Within 2 working hours after
receiving sufficient materials as prescribed in Clause 3, Article 74 of this
Law.
In case of refusal to accept
request, customs authorities shall issue written replies, clearly stating
reasons.
Article 76.
Procedures for postponement of customs formalities
1. Procedures for postponement of
customs formalities for requesters whose inspection and supervision requests
are accepted by customs authorities shall be carried out as follows:
a/ When detecting shipments which
show signs of intellectual property right infringement, the customs authority
shall postpone customs formalities and promptly notify such in writing to the
requester;
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In case the requester requires
postponement and pays a deposit and submits a document on guarantee as
prescribed in Clause 3, Article 74 of this Law, the customs authority shall
decide to postpone customs formalities.
2. In case intellectual property
rights holders make requests for postponement of customs formalities for goods
showing signs of intellectual property right infringement but make no written
request for customs inspection and supervision, customs authorities shall
decide to postpone customs formalities if the requirements prescribed in Clause
3, Article 74 of this Law are satisfied.
3. The time limit for postponement
of customs formalities is 10 working days from the day on which the customs
authority issues the decision. In case the requester has a plausible reason for
postponement, this time limit may be extended but must not exceed 20 working
days, provided the requester pays an additional sum of money or submits an
additional document on guarantee as prescribed in Clause 3, Article 74 of this
Law.
4. Upon expiration of the
postponement duration as prescribed in Clause 3 of this Article, if the
requester for postponement of customs formalities initiates no civil lawsuit
and the customs authority decides not to handle the case according to
formalities for handling of administrative violations, the customs authority
shall continue carrying out customs formalities for the shipment.
In case the requester for
postponement of customs formalities withdraws the request and the customs
authority decides not to handle the case according to formalities for handling
of administrative violations before the expiration of the temporary suspension
duration, the customs authority shall immediately continue carrying out customs
formalities for the shipment.
5. Intellectual property rights
holders or legally authorized persons shall pay to goods owners arising
expenses for warehousing, loading, unloading and preservation of goods due to
wrong requests for postponement of customs formalities.
6. Customs authorities shall refund
security amounts to intellectual property rights holders or legally authorized
persons after the latter have fulfilled their obligation to pay arising
expenses and damage compensations under decisions of customs authorities or
competent agencies.
7. The time limit for tax payment
(if any) is determined from the day on which the customs authority decides to
continue carrying out customs formalities for the shipment.
Section 9.
POST-CUSTOMS CLEARANCE INSPECTION
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1. Post-customs clearance
inspection means inspection carried out by customs authorities of customs
documents, accounting books and documents and goods-related documents and data;
and a physical inspection of goods where necessary and requirements which are required
to meet after such goods are granted clearance.
Post-customs clearance inspection
aims to assess the accuracy and truthfulness of documents and dossiers that are
declared, submitted and produced by customs declarants to customs authorities;
and observance by customs declarants of the law on customs and other laws
related to the management of imported and exported goods.
2. Post-customs clearance
inspection shall be caưied out at customs authorities or premises of customs
declarants.
Premises of customs declarants
include their head offices, branches, stores and goods production and
preservation establishments.
3. The time limit for post-customs
clearance inspection is 5 years from the day on which of customs declaration
registration.
Article 78.
Cases of post-customs clearance inspection
1. Inspection in case there are
violation of the law on customs and other laws relevant to the management of
imported and exported goods.
2. In cases other than those as
prescribed in Clause 1 of this Article, post-customs clearance inspection shall
be carried out based on the application of risk management.
3. Inspection of law observance by
customs declarants.
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1. Directors of Customs Departments
or heads of Customs Sub-Departments shall issue decisions on post-customs
clearance inspection, request customs declarants to provide commercial
invoices, bills of lading, goods purchase and sale contracts, certificates of
origin of goods, payment documents, dossiers and technical documents of goods
related to dossiers under inspection and explain relevant contents.
The inspection duration is
determined in the inspection decision provided that it is not more than 5
working days.
2. A decision on post-customs clearance
inspection must be sent to the customs declarant within 3 working days from the
day on which of it is signed and at least 5 working days before the inspection
is conducted.
The customs declarant shall explain
and provide documents and documentary evidence related to the dossier under
inspection at the request of the customs authority.
In the course of inspection, the
customs declarant may explain and additionally provide customs document-related
information and documents.
3. The handling of inspection
results is regulated as follows:
a/ If provided information and
documentary evidence and explained statements prove that customs declaration
contents are correct, the customs document is accepted;
b/ If nothing proves that customs
declaration contents are correct or the customs declarant fails to provide
documents and documents and give explanations according to inspection
requirements, the customs authority shall decide on handling in accordance with
the laws on taxes and on handling of administrative violations.
4. Within 5 working days after an
inspection is completed, the inspection decision issuer shall sign and send the
notice of inspection results to the customs declarant.
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1. Competence to make a decision on
post-customs clearance inspection:
a/ The General Director of Customs
and Director of the Department for Post-Customs Clearance Inspection shall make
a decision on post-customs clearance inspection nationwide;
b/ Directors of Customs Departments
shall make a decision on post-customs clearance inspection in localities under
their management.
In case of inspection of
enterprises which are not located in administrative divisions under their
management, Customs Departments shall report to the General Department of
Customs for consideration and assignment of other units to conduct inspection.
The inspection and assessment of
law observance of customs declarants must comply with annual post-customs
clearance inspection plans promulgated by the General Director of Customs.
2. Duration of post-customs
clearance inspection:
a/ The duration of post-customs
clearance inspection shall be determined in the inspection decision provided
that it is not more than 10 working days. The inspection duration is determined
from the day on which the inspection begins. In case the scope of inspection is
large and matters are complicated, the inspection decision issuer may grant an
extension of the inspection duration once for not more than 10 working days.
b/ The decision on post-customs
clearance inspection must be sent to the customs declarant within 3 working
days from the day on which it is signed and within 5 working days before the
inspection is conducted, except the cases as prescribed in Clause 1, Article 78
of this Law.
3. Order and formalities for
post-customs clearance inspection:
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b/ Compare declared statements with
accounting books and documents, financial statements, related documents and
actual requirements of imported and exported goods within the scope and content
of the post-customs clearance inspection decision;
c/ Make a written record of
post-customs clearance inspection within 5 working days after the inspection is
concluded;
d/ Within 15 working days after the
inspection is concluded, the inspection decision issuer shall sign the
inspection conclusion and send it to the customs declarant. In case the
inspection conclusion requires expert opinions of a competent agency, the time
limit for signing the inspection conclusions is determined from the day on
which the competent agency gives its opinions. Competent professional agencies
shall give their opinions within 30 days from the date of receiving requests of
customs authorities;
dd/ Handling according to the
competence of customs officials or transferring the case to a competent
authority for handling according to inspection results.
4. If customs declarants fail to
abide by inspection decisions, explain and provide documents and documents
within the prescribed time limit to customs authorities, customs authorities
shall base themselves on collected and verified documents and materials to make
a decision on handling in accordance with the laws on taxes and handling of
administrative violations or conduct specialized inspection in accordance with
law.
Article 81.
Tasks and entitlements of customs officials in post-customs clearance
inspection at premises customs declarants
1. The General Director of Customs,
the Director of the Department for Post-Customs Clearance Inspection and
Directors of Customs Departments have the following tasks and entitlements:
a/ Issue inspection decisions and
set up inspection teams;
b/ Extend the inspection duration
where necessary;
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d/ Settle complaints and
denunciations in accordance with law.
2. Heads of inspection teams have
the following tasks and entitlements:
a/ Organize and direct their team
members to conduct inspection with contents, subjects and within time limits in
inspection decisions;
b/ Request customs declarants to
provide information, documents and written explanations about issues related to
inspection contents, produce goods for inspection when necessary and
requirements permit;
c/ Make written records of, and
report to competent authorities for handling on, custom declarants’ acts of
failing to abide by, obstructing or delaying the implementation of inspection
decisions;
d/ Temporarily seize and seal
documents and material evidence in case customs declarants show signs of
dispersal and destruction of documents and material evidence related to law
violations;
dd/ Make and sign written records
of inspection;
e/ Report on inspection results to
inspection decision issuers and take responsibility for the accuracy,
truthfulness and objectiveness of their reports.
3. Inspection team members have the
following tasks and entitlements:
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b/ Report on results of performance
of their assigned tasks to inspection team heads; to be held responsible before
law and inspection team heads for the accuracy, truthfulness and objectiveness
of their reports;
c/ Make and sign written records of
inspection as assigned by inspection team heads.
Article 82.
Rights and obligations of customs declarants in post-customs clearance
inspection
1. Exercise the rights and fulfill
the obligations as prescribed in Article 18 of this Law.
2. Promptly, fully and accurately
provide documents as required and take responsibility for the accuracy and
truthfulness of such documents.
3. Refuse to provide information
and documents irrelevant to inspection contents or information and documents
involved in state secrets, unless otherwise provided by law.
4. Receive written inspection
conclusions and request explanations about inspection conclusions; to reserve
their opinions in written inspection conclusions.
5. Request inspection team heads to
produce inspection decisions, customs identity cards in case of post-customs
clearance inspection at head premises of customs declarants.
6. Comply with requests for
post-customs clearance inspection and appoint competent persons to work with
customs authorities.
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8. Sign written records of
inspection.
9. Abide by handling decisions of
customs authorities and competent agencies.
Chapter IV
COLLECTION OF TAXES AND OTHER AMOUNTS PAYABLE ON
IMPORTED AND EXPORTED GOODS
Article 83.
Responsibilities of customs declarants for declaration, calculation and payment
of taxes and other amounts payable
1. Declare and calculate taxes in
an accurate, truthful and complete manner and on time and take responsibility
for their tax declaration and calculation.
2. Pay taxes and other amounts
payable in full and on time in accordance with the laws on taxes, charges, and
fees and other corresponding regulations of law.
3. Comply with decisions of customs
authorities on taxes and other amounts payable in accordance with the laws on
taxes, charges and fees and other corresponding regulations of law.
Article 84.
Responsibilities of customs authorities for collection of taxes and other
amounts payable
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2. Customs authorities that carry
out formalities for imported and exported goods shall, within their competence,
examine the tax declaration and calculation; effect tax exemption, reduction,
refund, non-collection, assessment, payment time limit prolongation, and
writing-off of arrears and late-payment fines payable by customs declarants;
collect taxes and other amounts payable and manage tax payment.
Article 85.
Determination of tax rates, time of tax calculation, time limits of tax payment
for imported and exported goods
According to HS codes and tax
policies applicable to imported and exported goods, the determination of tax
rates for imported and exported goods shall be effective at the time of tax
calculation.
The time of tax calculation and
time limits for tax payment for imported and exported goods shall comply with
the law on taxation.
Article 86.
Customs value
1. Customs value is used as a basis
for the calculation of import and export duties and making of statistics on
imported and exported goods.
2. Customs value of exported goods
means selling prices of such goods when they arrive at border checkpoints of
exportation, excluding international insurance cost and freight.
3. Customs value of imported goods
means payable actual prices determined when they arrive at the first border
checkpoint of importation in compliance with Vietnamese law and treaties to
which the Socialist Republic of Vietnam becomes a party.
4. The exchange rate for tax
calculation means the exchange rate between Vietnam dong and a foreign currency
announced by the State Bank of Vietnam at the time of tax calculation. In case
the State Bank of Vietnam fails to announce the exchange rate at the time of
tax calculation, the last announced exchange rate applies.
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Chapter V
TACKLING OF SMUGGLING AND ILLEGAL CROSS-BORDER
TRAFFICKING OF GOODS
Article 87.
Tasks of customs authorities in the tackling smuggling and illegal cross-border
trafficking of goods
1. Within the area of competence,
customs authorities shall organize the performance of the task of tackling
smuggling and illegal cross-border trafficking of goods.
2. Customs authorities may set up
full-time units to perform the task of tackling and illegal cross-border
trafficking of goods.
Article 88.
Scope of responsibility to tackle smuggling and illegal cross- border
trafficking of goods
1. Within their customs areas
customs authorities shall conduct customs inspection, supervision and control
of goods and vehicle to take the initiative in tackling smuggling and illegal
cross-border transportation of goods.
In case agencies, organizations or
individuals detect acts of smuggling or illegal cross- border transportation of
goods while goods and carrying vehicles have not been taken out of custom
operation areas, they shall immediately report such to customs authorities for
inspection and handling.
In case there are reasonable
grounds that goods are smuggled or illegally transported across the border or
carrying vehicles are moving out of customs areas, customs authorities shall
continue pursuing them and notify such to police offices, border guards, marine
police officers and market managers in their localities for cooperation and
concurrently apply measures to prevent and handle them in accordance with law.
The halt and pursuit of foreign vehicles traveling in Vietnam’s sea areas
comply with the Law on Sea Areas of Vietnam.
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3. For goods subject to customs
supervision which are transported on routes, customs authorities shall apply
customs measures in supervision. When detecting law violations, customs
authorities shall take charge, and cooperate with related regulatory bodies in,
inspecting and handling violations in accordance with law.
4. In internal waters, territorial
waters and contiguous zones, customs authorities shall cooperate with one
another in conducting patrol and control activities to prevent smuggling and
illegal cross-border transportation of goods, apply measures to prevent and
handle violations according to their competence in internal waters and territorial
waters in accordance with the Law on Sea Areas of Vietnam.
5. People’s Committees shall direct
the cooperation among customs authorities and other related regulatory bodies
in localities in performing the task of tackling smuggling and illegal cross-border
transportation of goods.
6. The Government shall provide
guidance on customs control measures and responsibility to cooperate with
customs authorities in tackling smuggling and illegal cross- border trafficking
of goods.
Article 89.
Competence of customs authorities for the application of measures to tackle
smuggling and illegal cross-border trafficking of goods
1. Organize forces, set up
databases, apply necessary customs control measures, collect customs
operation-related information at home and abroad so as to actively tackle
smuggling and illegal cross-border trafficking n of goods, and serve customs
clearance for goods and post-customs clearance inspection; cooperate with
related agencies in keeping secret providers of information on cases of smuggling
and illegal cross- border trafficking of goods in accordance with law.
2. Conduct customs control of goods
and vehicle; to take charge, and cooperate with related regulatory bodies in,
carrying out activities of tackling smuggling and illegal cross-border
trafficking of goods within customs areas.
When conducting customs control of
goods and vehicle in customs areas, customs authorities may apply patrol,
investigation and verification or other professional measures in accordance,
with this Law and the laws on handling of administrative violations, criminal
procedure and organization of criminal investigations.
3. Request related agencies,
entities to provide information and materials to serve inspection, supervision
and verification of acts of smuggling and illegal cross-border trafficking of
goods.
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5. Use banners, flashlights,
flares, whistles and loudspeakers; to use weapons and supporting tools in
accordance with the law on management and use of weapons, explosives and
supporting tools.
6. Apart from customs areas,
customs authorities shall coordinate and conduct customs control activities to
tackle smuggling and illegal cross-border trafficking of goods in accordance
with law.
Article 90.
Competence of customs authorities and customs officials in handling smuggling
and illegal cross-border trafficking of goods
1. Handle administrative
violations, apply preventive measures and ensure the handling of administrative
violations in accordance with the law on handling of administrative violations.
In case they have reasonable
grounds that there are acts of smuggling or illegal cross- border
transportation of goods, heads of Customs Sub-Departments, heads of control
squads under Customs Departments, heads of anti-smuggling control squads and
marine control flotillas under the Anti-Smuggling Investigation Department are
competent to halt vehicle, temporarily hold people in custody and escort
violators in accordance with the Law on Handling of Administrative Violations.
2. When detecting acts of violation
of the law on customs which are serious enough to be examined for penal
liability, customs authorities and officers competent to initiate criminal
cases and lawsuits against the accused shall conduct investigation activities
in compliance with the laws on criminal procedure and organization of criminal
investigation.
3. When carrying out activities
prescribed in this Article, customs authorities and customs officials shall be
held responsible before law for their decisions.
Article 91.
Rights and obligations of related entities in the tackling smuggling and
illegal cross-border trafficking of goods
1. In the tackling smuggling and
illegal cross-border trafficking of goods, related entities have the rights to:
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b/ Have their privacy and life
protected and enjoy preferential treatment as provided by law when providing
information, reporting or denouncing smuggling or illegal cross-border
trafficking of goods.
2. In the tackling smuggling and
illegal cross-border trafficking of goods, related entities have the
obligations:
a/ Drivers and people on board
vehicles shall obey orders to stop their vehicle, to be searched and produce
papers, documents and materials at the request of customs officials. Vehicle
operators shall provide diagrams of cargo holds and instructions or open places
where goods are doubtfully hidden on vehicles for search by customs officials;
b/ Credit institutions and
insurance businesses shall provide documents and materials related to payment
and insurance transactions at the request of customs authorities to serve
investigation, verification and handling of acts of smuggling or illegal
cross-border trafficking of goods;
c/ Entities related to imported,
exported or transited goods, vehicles on entry or exit or in transit shall
provide related information, documents and materials to serve investigation,
verification and handling of acts of smuggling or illegal cross-border
trafficking of goods; and be present at customs authorities to explain
questionable issues as requested;
Article 92.
Furnishing and use of technical equipment and means to serve the tackling
smuggling and illegal cross-border trafficking of goods
1. Customs authorities and customs
officials shall be furnished with and use professional technical means,
weapons, supporting tools, banners, flares, flashlights, observative and
screening devices, biochemical technologies, mechanical equipment, electric and
electronic equipment and other devices as prescribed to perform the task of
tackling smuggling and illegal cross-border transportation of goods. The
furnishing and use of weapons and supporting tools comply with the law on
management and use of weapons, explosives and supporting tools.
2. In case of necessity, customs
authorities and customs officials that directly perform the task of tackling
smuggling and illegal cross-border trafficking of goods may request agencies,
entities to coordinate forces and provide means and information. If causing
damage to provided means, customs authorities shall pay compensation in
accordance with law.
Chapter VI
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Section 1.
CUSTOMS COMMUNICATION
Article 93.
Customs communication
Customs communication shall be
collected, archived, managed and used for carrying out customs formalities;
making statistics on imported and exported goods; applying the risk management
in professional customs operations and post-customs clearance inspection;
tackling smuggling and illegal cross-border transportation of goods.
Article 94.
Customs communication system
1. The customs communication system
consists of:
a/ Database on the communication
system;
b/ Technical infrastructure on the
communication system.
2. The customs communication
database contains:
a/ Information on imported,
exported and transited goods;
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c/ Information on entities involved
in import or export activities, on exit or entry or in transit;
d/ Other information related to
professional operations of customs authorities.
3. The customs communication
database shall be managed in a centralized and uniform manner. The General
Department of Customs shall set up, manage and develop the database and
technical infrastructure of the customs communication system by updating and
integrating information and data of the entire customs service; connect and
share information and data with the communication systems of entities outside
the customs service, customs authorities of other countries and international
organizations in accordance with Vietnamese law and treaties to which the
Socialist Republic of Vietnam becomes a party.
Customs authorities shall apply
measures to keep confidential information and prevent illegal access to the
customs communication system.
Article 95.
Collection and provision of customs communication in the country
1. Customs authorities shall
organize the collection of information from the following sources:
a/ Customs operations;
b/ Ministries and related
ministerial-level agencies;
c/ Entities involved in or related
to production, import and export activities, on exit or entry or in transit;
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2. Responsibilities and
entitlements of customs authorities in the collection and provision of customs
communication:
a/ Receive and provide information
to customs declarants;
b/ Establish and implement the
mechanism for cooperation in the exchange and provision of information to
functional agencies of related ministries and ministerial-level agencies;
c/ Apply measures and professional
techniques to collect information;
d/ Request entities to provide
information related to import, export, exit, entry and transit activities;
dd/ Access other related sources of
information.
3. Rights and responsibilities of
agencies, entities in providing customs communication:
a/ Entities may request customs
authorities to provide customs communication related to their rights and
obligations;
b/ Ministries and related
ministerial-level agencies shall provide information related to import, export,
exit, entry and transit activities to customs authorities;
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4. The Government shall provide
guidance on this Article.
Article 96.
Collection of customs communication abroad
1. Sources of customs communication
collected abroad shall include:
a/ Information provided by customs
authorities and other agencies of states and territories under cooperation
agreements on mutual assistance in information exchange and supply;
b/ Information provided by related
international organizations under treaties to which the Socialist Republic of
Vietnam becomes a party;
c/ Information provided by entities
involved in or related to the production, import and export of goods as
requested by customs authorities in compliance with Vietnamese law and treaties
to which the Socialist Republic of Vietnam becomes a party.
2. Customs authorities shall
organize the collection of information abroad to serve the following
activities:
a/ Verify the origin, transaction
value, standards and quality of imported goods;
b/ Determine the lawfulness of
documents and transactions related to imported and exported goods;
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d/ Verify other information related
to persons involved in or related to import and export activities, on exit or
entry or in transit; imported, exported and transited goods; vehicle on exit or
entry or in transit.
Section 2.
STATISTICS ON IMPORTED AND EXPORTED GOODS
Article 97.
Releasing statistics on imported and exported goods
1. Releasing statistics on imported
and exported goods is the process of collecting, processing, summarizing,
analyzing, forecasting, reporting, popularizing and archiving statistical
information on imported and exported goods carried out by the General
Department of Customs.
2. Statistical information on
imported and exported goods is a product of statistical operations, including
statistical data on imported and exported goods and analyses of these
statistics.
3. The General Department of
Customs shall publish publications on statistics on imported and exported
goods.
Article 98.
Statistical reports on imported and exported goods
The General Department of Customs
shall send to the Government and Ministry of Finance monthly reports on
statistical information on imported and exported goods made according to the
prescribed forms and reports on analysis and assessment of importation and
exportation of goods.
Chapter VII
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Article 99.
State management of customs
State management of customs shall
include:
1. Elaborate and direct the
implementation of the strategy, master plan and plans on development of
Vietnam’s Customs;
2. Promulgate and organize the
implementation of legal documents on customs;
3. Guide, implement and disseminate
the law on customs;
4. Stipulate the organization and
operation of customs authorities;
5. Train, foster and build the
contingent of customs officials;
6. Organize research and
application of science and technology and modern customs management methods;
7. Release state statistics on
customs;
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9. Undertake international
cooperation on customs.
Article 100.
Regulatory authorities in charge of the state management of customs
1. The Government performs the
uniform state management of customs.
2. The Ministry of Finance takes
responsibility to the Government for the uniform state management of customs.
3. Ministries and ministerial-level
agencies shall, within the area of competence, cooperate with the Ministry of
Finance in performing the state management of customs.
4. People’s Committees shall,
within the area of competence, organize the implementation of the law on
customs in their respective localities.
Chapter VIII
IMPLEMENTATION PROVISIONS
Article 101.
Amendments to Law No. 78/2006/ QH11 on Tax Administration on amendments to Law
No. 21 /2012/QH13
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“5. Apply the privilege when
carrying out tax formalities for imported and exported goods if taxpayers fully
satisfy the requirements for application of the privilege in accordance with
the Law on customs.”
2. Clause 4, Article 32 shall be
amended as follows:
“4. For imported and exported
goods, the time limit for submission of tax declaration documents is prescribed
by the Law on customs.”
3. Clause 2, Article 34 shall be
amended as follows:
“2. For imported and exported
goods, an additional declaration in tax declaration documents must comply with
the Law on customs.”
4. Point b, Clause 1, Article 78
shall be amended as follows:
“b/ Cases of post-customs clearance
inspection are as prescribed in the Law on customs.
During a post-customs clearance
inspection, if tax evasion or fraud is detected, the Director of the Department
for Post-Customs Clearance Inspection, directors of Customs Departments and
heads of post-customs clearance inspection branches shall make a decision on
the application of the measures as prescribed in Clause 4, Chapter X of this
Law;”
5. Point d, Clause 3, Article 77
shall be annulled; the phrase “and Point d” at Point a, Clause 1, Article 78
shall be deleted; the phrase “at premises of taxpayers under Clause 2, Article
34 of this Law” at Point a, Clause 2, Article 107 shall be deleted.
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Article 102.
Amendment and supplementation of a number of articles of Law No. 15/2012/QH13
on Handling of Administrative Violations
1. Clause 1, Article 122 shall be
amended as follows:
“1. The detention according to
administrative formalities is applied only where necessary to promptly prevent
or stop acts of disturbing public order and inflicting injury on others or
there are reasonable grounds that there are acts of smuggling or illegal
cross-border transportation of goods.”
2. The first paragraph of Clause 1,
Article 123 shall be amended as follows:
“1. If there are acts of disturbing
public order and inflicting injury on others or there are reasonable grounds
that there are acts of smuggling or illegal cross-border trafficking of goods
prescribed in Clause 1, Article 122 of this Law, the following competent
persons have entitlements to make a decision on detention according to
administrative formalities:”
Article 103.
Effect
This Law takes effect on January 1,
2015.
Law on customs No. 29/2001/QH10 and
Law No. 42/2005/QH11 on amendments to the Law on customs shall be annulled from
the effective date of this Law.
Article 104.
Guidance
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This Law was passed on June 23, 2014,
by the 11th National Assembly of the Socialist Republic of Vietnam
at its 7th plenum.
PRESIDENT
OF THE NATIONAL ASSEMBLY
Nguyen Sinh Hung