Customs Law 2014 (54/2014/QH13)

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 of regulation

This Law stipulates state management of customs regarding goods for export, import, transit, means of transport for exit, entry, transit of domestic and foreign organizations and individuals within the customs territory; regarding the organization and activities of Customs.

Article 2. Subjects of application

1. Organizations and individuals conduct the export, import, transit of goods, and exit, entry, and transit of means of transport.

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

3. Customs authorities, customs officers.

4. Other state agencies in coordinating state management of customs.

Article 3. Customs Policy

1. The State of Vietnam facilitates customs procedures for export, import, exit, entry, and transit through the territory of Vietnam.

2. Build the Vietnam Customs to be clean, strong, professional, modern, operating transparently, effectively, and efficiently.

Amended and supplemented provisions:

Article 4. Interpretation of Terms

In this Law, the terms below are understood as follows:

1. Transferring a border gate is the transfer of goods and means of transport under customs inspection and supervision from one customs procedure location to another.

2. Transshipment is the process of transferring goods from a domestic transport vehicle or an incoming transport vehicle to an outgoing transport vehicle for export, or from a domestic transport vehicle or an incoming transport vehicle to a warehouse or yard in the border gate area, and then loading them onto another transport vehicle for export.

3. The national single-window mechanism is the process of allowing customs declarants to submit electronic information and documents to carry out customs procedures and procedures of state management agencies related to exported or imported goods through an integrated information system. State management agencies decide whether to allow goods to be exported, imported, or transited; the customs authority decides on customs clearance and release of goods through the integrated information system.

4. The collection location for small shipments is the area of warehouses or yards used to carry out activities of collecting, sorting, and separating goods from multiple consignors transported together in a container.

5. Customs supervision is an operational measure applied by the customs authority to ensure the integrity of goods and compliance with legal regulations in the storage, keeping, loading, unloading, transportation, and use of goods, as well as the departure, entry, and transit of transport vehicles under customs management.

6. Goods include movable property with a name and code according to the Vietnam Export and Import Goods List that are exported, imported, in transit, or stored within the customs operational area.

7. Luggage of departing or arriving persons refers to necessary items for living needs or the purpose of the trip of departing or arriving persons, including personal luggage, luggage sent ahead, or luggage sent after the trip.

8. Customs documents include customs declarations and documents that must be submitted or presented to the customs authority in accordance with the provisions of this Law.

9. Bonded warehouses are warehouses used to store imported raw materials and supplies that have cleared customs but for which taxes have not yet been paid, intended for the production of export goods by the bonded warehouse owner.

10. Foreign trade warehouses are warehouse areas or yards for storing goods that have undergone customs procedures and are sent to await export; goods brought from abroad are sent to await export abroad or import into Vietnam.

11. Customs control is the measure of patrolling, investigating, verifying, or other professional measures applied by the customs authority to prevent and combat smuggling, illegal transportation of goods across the border, and other acts violating customs laws.

12. Customs inspection is the act of the customs authority inspecting customs documents, related documents and materials, and physically inspecting goods and means of transport.

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

14. The customs declarant includes: the owner of goods; the owner of the means of transport; the operator of the means of transport; the customs procedure agent, other persons authorized by the owner of goods or the owner of the means of transport to carry out customs procedures.

15. Customs sealing is the use of technical tools or signs to identify and ensure the integrity of goods.

16. Classification of goods is the process of determining the name and code of goods according to the Vietnam import and export goods list based on characteristics, composition, structure, physical and chemical properties, uses, packaging specifications, and other attributes of the goods.

17. Means of transport include road, rail, air, sea, and inland waterway transport means for exit, entry, and transit.

18. Risk management is the process by which customs authorities apply a system of measures and operational procedures to identify, assess, and classify the level of risk, serving as a basis for appropriately allocating resources to inspect, supervise, and effectively support other customs operations.

19. Risk is the danger of non-compliance with customs laws in the implementation of the export, import, and transit of goods; and the exit, entry, and transit of means of transport.

20. Movable assets are items and belongings used for the daily life and work of individuals, families, and organizations that are carried when leaving residence or ceasing activities in Vietnam or abroad.

21. Customs clearance is the process of completing customs procedures to allow goods to be imported, exported, or placed under another customs management regime.

22. Customs information refers to information and data about export, import, departure, entry, transit activities; organizations and individuals participating in export, import, departure, entry, transit activities, and other information related to customs activities.

23. Customs procedures are the tasks that customs declarants and customs officers must perform according to the provisions of this Law concerning goods and means of transport.

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

25. Items on means of transport include: assets used on the means of transport; raw materials and fuels serving the operation of the means of transport; food, provisions, and other items directly serving the daily life of workers and passengers on the means of transport.

26. Prior determination of code, origin, and customs value is the activity by which the customs authority determines the code, origin, and customs value of goods before carrying out customs procedures.

Article 5. Application of international treaties, customs practices, and international norms related to customs

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

2. For cases where this Law, other legal documents of Vietnam, or international treaties to which the Socialist Republic of Vietnam is a member have no provisions, customs and international practices related to customs may be applied, provided that the application of such customs and international practices does not contradict the basic principles of Vietnamese law.

Article 6. International cooperation activities in customs

1. International cooperation activities in customs include:

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

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

c) Send Vietnamese customs officers abroad and receive foreign customs officers in Vietnam to carry out customs professional activities in accordance with the provisions of customs law, international treaties to which the Socialist Republic of Vietnam is a member, or signed international agreements;

d) Exercise the rights, obligations, and interests of the Vietnamese State at the World Customs Organization, customs-related international organizations, countries, and territories.

2. Vietnamese customs are responsible for performing the activities mentioned in Clause 1 of this Article in accordance with the provisions of law.

Article 7. Customs operation area

1. The customs operation area includes:

a) Road border gate areas, international railway station hubs, international civil airports; seaports, inland waterways ports with export, import, exit, entry, or transit activities; areas storing goods under customs supervision, export processing zones, customs-preference areas; locations for customs procedures, bonded warehouses, tax-protected warehouses, international post offices, customs declarant offices during post-clearance inspections; locations for inspecting exported or imported goods within the customs territory;

b) Other areas or locations meeting state management requirements, permitted for export, import, transit of goods, exit, entry, or transit of means of transport according to decisions of the Prime Minister.

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

3. The Government shall provide detailed regulations on the scope of the customs operational area.

Amended and supplemented provisions:

Article 8. Modernization of customs management

1. The State prioritizes investment in technical equipment, modern means, and advanced technology to ensure effective customs management; encourages organizations and individuals to participate in developing technology and advanced technical means to ensure the application of modern customs management methods. Organizations and individuals engaged in export and import activities are responsible for participating in the development and implementation of electronic transactions and electronic customs procedures.

2. The system of technical standards for electronic data interchange, the legal value of electronic documents in the implementation of electronic customs procedures in accordance with the law on electronic transactions.

Article 9. Coordination in the implementation of customs law

1. The customs authority is responsible for taking the lead and closely coordinating with state agencies, relevant organizations, and people's armed units in implementing customs law.

2. State agencies, relevant organizations, and people's armed units within the scope of their tasks and powers are responsible for coordinating and facilitating the customs authority to complete its tasks.

Article 10. Acts strictly prohibited in the field of customs

1. For customs officers:

a) Causing inconvenience or difficulties in the customs procedures;

b) Covering up or colluding to smuggle, illegally transport goods across the border, commit trade fraud, or tax fraud;

c) Accepting bribes, appropriating, embezzling temporarily detained goods, or committing other acts for the purpose of personal gain;

d) Other acts violating customs law.

2. For customs declarants, organizations, and individuals with rights and obligations related to export, import, transit of goods, exit, entry, and transit of means of transport:

a) Committing fraudulent acts in customs procedures;

b) Smuggling, illegally transporting goods across the border;

c) Commercial fraud, tax fraud;

d) Giving bribes or performing other acts to seek illegitimate benefits;

dd) Obstructing customs officers in the performance of their duties;

e) Unauthorized access, falsification, destruction of the customs information system;

g) Other acts violating customs laws.

Article 11. Supervision of the enforcement of customs law

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

2. The Vietnam Fatherland Front and member organizations of the Front mobilize the people to strictly comply with customs laws; oversee the implementation of customs laws.

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

Chapter II. DUTIES AND ORGANIZATION OF CUSTOMS

Article 12. Duties of Customs

Vietnam Customs has the duty to carry out inspection and supervision of goods and means of transport; prevent and combat smuggling and illegal transportation of goods across the border; organize the implementation of tax laws on exported and imported goods; compile statistics on exported and imported goods in accordance with the provisions of this Law and other relevant legal regulations; propose policies and measures for state management of customs in relation to export, import, exit, entry, transit activities, and tax policies for exported and imported goods.

Article 13. Principles of Organization and Operation of Customs

1. Vietnam Customs shall be organized and operate on the principle of centralization and uniformity.

2. The Director General of the General Department of Customs shall have unified management and administration over the activities of customs at all levels; lower-level customs shall be subject to the management and direction of higher-level customs.

Article 14. Customs Organizational System

1. The organizational system of Vietnam Customs includes:

a) General Department of Customs;

b) Provincial, inter-provincial, and centrally-affiliated city Customs Departments;

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

2. The Government shall base on the workload, scale, nature of export, import, exit, entry, transit activities, special characteristics, and socio-economic conditions of each locality to stipulate the criteria for establishing a Customs Department; and specifically regulate the organization, duties, and activities of Customs at all levels.

Article 15. Customs officers

1. Customs officers are persons who have sufficient conditions to be recruited, appointed to ranks, positions, and titles within the customs agency; they are trained, fostered, and managed in accordance with the law on public officials and civil servants.

2. Service regime, titles, standards, salaries, seniority allowances, other benefits for customs officers, customs flags, insignia, rank insignia, uniforms, and customs identification cards as prescribed by the Government.

Chapter III. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION REGIME

Section 1. GENERAL PROVISIONS

Amended and supplemented provisions:

Article 16. Principles for carrying out customs procedures, customs inspection, and supervision

1. Goods and means of transport must undergo customs procedures, be subject to customs inspection and supervision; be transported along the proper routes and within the prescribed time through border gates or other locations according to the provisions of law.

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

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

4. Customs procedures must be carried out transparently, quickly, conveniently, and in accordance with the provisions of law.

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

Amended and supplemented provisions:

Article 17. Risk management in customs operations

1. Customs authorities apply risk management to decide on inspections and customs supervision of goods and means of transport; support activities in preventing and combating smuggling and illegal transportation of goods across borders.

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

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

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

Article 18. Rights and obligations of customs declarants

1. Customs declarants have the right to:

a) Receive information from the customs authority related to customs declaration for goods, means of transport, guidance on customs procedures, and dissemination of customs laws;

b) Request the customs authority to pre-determine the code, origin, and customs value of goods when full and accurate information has been provided to the customs authority;

c) Preview goods and take samples of goods under the supervision of customs officers before making a customs declaration to ensure the accuracy of the declaration;

d) Request the customs authority to re-examine the actual goods that have been checked if they do not agree with the decision of the customs authority in cases where the goods have not been cleared through customs;

d) Use customs declarations to clear goods, transport goods, and carry out related procedures with other agencies in accordance with the provisions of the law;

e) Complain and denounce unlawful acts of customs authorities and customs officers;

g) Request compensation for damages caused by customs authorities or customs officers in accordance with the law on State liability for compensation.

2. The customs declarant, being the owner of the goods or the transport vehicle, has the obligation to:

a) Declare customs and carry out customs procedures in accordance with the provisions of this Law;

b) Provide complete and accurate information for the customs authority to determine in advance the code, origin, and customs value of the goods;

c) Be responsible before the law for the authenticity of the declared content and the submitted or presented documents; for the consistency of information between the records kept at the enterprise and the records kept at the customs authority;

d) Comply with the decisions and requests of the customs authority and customs officers in the customs procedures, inspection, and customs supervision of goods and means of transport;

đ) Keep customs records of goods that have been cleared for a period of 5 years from the date of customs declaration registration, except as otherwise provided by law; keep accounting books, documents, and other documents related to exported and imported goods that have been cleared for the period prescribed by law; present records, provide information, and related documents when the customs authority requests inspection in accordance with Articles 32, 79, and 80 of this Law;

e) Arrange personnel and means to carry out tasks related to allowing customs officers to inspect the goods and transportation vehicles in reality;

g) Pay taxes and fulfill other financial obligations in accordance with the provisions of the law on taxes, fees, charges, and other relevant legal regulations.

3. The customs declarant is the agent performing customs procedures, or another person authorized by the goods owner or vehicle owner to carry out the obligations specified in points a, b, c, d, e, and g of clause 2 of this Article within the scope of the authorization. The customs declarant who is the driver of the transportation vehicle shall fulfill the obligations specified in points a, c, d, e, and g of clause 2 of this Article.

Article 19. Duties and powers of customs officers

1. Strictly comply with the law, customs operational procedures and be responsible for performing their duties and exercising their powers.

2. Guide the customs declarant, organizations, and individuals involved when requested.

3. Conduct customs inspection and supervision; supervise the opening, closing, transshipment, loading, and unloading of goods at customs procedure locations and export/import goods inspection locations; in case signs of customs law violations are detected, request the goods owner, transport vehicle owner, commander, driver of the transport vehicle, or authorized person to comply with requirements for inspecting and examining goods and transport vehicles according to the provisions of this Law and the law on handling administrative violations.

4. Collect samples of goods in the presence of the customs declarant for the customs authority to analyze or request an expert appraisal to serve customs inspection.

5. Request the customs declarant to provide information and documents related to the goods to correctly determine the customs code, origin, and customs value of the goods.

6. Require the commander and the operator of the transport vehicle to follow the correct route, adhere to the correct schedule, and stop at the designated places.

7. Other tasks and powers as prescribed by law.

Amended and supplemented provisions:

Article 20. Customs procedure agent

1. Conditions for being a customs procedure agent:

a) Have a Business Registration Certificate or Enterprise Registration Certificate with the business line of cargo transportation services or customs brokerage agency;

b) Have staff who are customs procedure agents;

c) Have information technology infrastructure that meets the conditions for performing electronic customs declaration and other conditions as prescribed.

2. Customs procedure agent employees must be Vietnamese citizens who meet the following conditions:

a) Having a college degree or higher in economics, law, or engineering;

b) Holding a customs declaration professional certificate;

c) Being granted a customs procedure agent employee code by the customs authority.

3. The Director General of the General Department of Customs decides on the recognition, temporary suspension, and termination of customs procedure agent activities; issues customs declaration professional certificates; and grants and revokes customs procedure agent employee codes.

4. Customs procedure agents and their employees exercise the rights and obligations of declarants as prescribed in Article 18 of this Law.

5. The Minister of Finance shall promulgate detailed regulations on the procedures for recognition and operation of customs procedure agents; procedures for issuing customs declaration professional certificates, and for granting and revoking customs procedure agent employee codes.

Article 21. Customs procedures

1. When carrying out customs procedures, the customs declarant is responsible for:

a) Declaring and submitting the customs declaration; submitting or presenting documents belonging to the customs dossier in accordance with the provisions of Article 24 of this Law;

b) Bringing goods and means of transport to the designated location for physical inspection of goods and means of transport;

c) Paying taxes and fulfilling other financial obligations as prescribed by the law on taxes, fees, charges, and other relevant legal provisions.

2. When carrying out customs procedures, the customs authority and customs officers are responsible for:

a) Receiving and registering the customs dossier;

b) Checking the customs dossier and physically inspecting goods and means of transport;

c) Organizing the collection of taxes and other charges in accordance with the law on taxes, fees, charges, and other relevant legal provisions.

d) Decide on the clearance of goods, release of goods, and confirm that the means of transport have completed customs procedures.

Amended and supplemented provisions:

Article 22. Customs Procedure Locations

1. A customs procedure location is the place where the customs authority receives, registers, and inspects customs documents, and inspects the actual goods and means of transport.

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

3. Places for actual inspection of goods include:

a) Inspection locations at land border checkpoints, international railway stations, international civil airports, international post offices, seaports, inland waterwaysports engaged in export, import, exit, entry, and transit activities; and domestic export and import ports;

b) Headquarters of the Customs Sub-department;

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

d) Inspection locations at production facilities, construction works; places organizing fairs and exhibitions;

d) Inspection locations in bonded warehouses, tax-protected warehouses, locations for collecting small shipments;

e) Joint inspection locations between Vietnam Customs and the Customs of neighboring countries at land border checkpoints;

g) Other locations decided by the General Director of the General Department of Customs when necessary.

4. Agencies, organizations, and individuals with authority, when planning and designing the construction of road border gates, international railway stations, international civil airports; seaports, inland ports with export, import, exit, entry, and transit activities; domestic export and import cargo ports; economic zones, industrial zones, non-tariff zones, and other locations with export, import, exit, entry, and transit activities, are responsible for arranging places for customs procedures and storage of export and import goods to meet customs inspection and supervision requirements in accordance with the provisions of this Law.

Article 23. Time limit for customs authorities to carry out customs procedures

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

2. After the customs declarant has fully complied with the requirements for customs procedures stipulated in points a and b, clause 1, Article 21 of this Law, the time limit for customs officers to complete the inspection of documents and the physical inspection of goods and means of transport is prescribed as follows:

a) Completing the document inspection no later than 2 working hours from the time the customs authority receives the complete customs dossier;

b) Completing the physical inspection of goods no later than 8 working hours from the time the customs declarant presents the goods in full to the customs authority. In the case that the goods are subject to specialized inspections on quality, health, culture, animal and plant quarantine, or food safety as prescribed by relevant laws, the time limit for completing the physical inspection of the goods is calculated from the time the result of the specialized inspection is received according to regulations.

In cases where the shipment has a large quantity, multiple types, or complicated inspection, the head of the customs authority where the customs procedures are carried out decides on the extension of the time for physical inspection of the goods, but the maximum extension time shall not exceed 02 days;

c) The inspection of transport vehicles must ensure timely loading and unloading of export and import goods, the exit and entry of passengers, and ensure customs inspection and supervision in accordance with the provisions of this Law.

3. The customs clearance of goods is carried out in accordance with the provisions of Article 37 of this Law.

4. The customs authority carries out customs procedures for goods on holidays, weekends, and outside working hours to ensure timely loading and unloading of export and import goods, the exit and entry of passengers and transport vehicles, or based on the request of the customs declarant and in accordance with the actual conditions of the customs jurisdiction.

Amended and supplemented provisions:

Article 24. Customs documentation

1. Customs documentation includes:

a) Customs declaration or documents replacing the customs declaration;

b) Related documents.

Depending on the case, the declarant must submit or present the sales contract, commercial invoice, transport documents, certificate of origin of goods, export or import license, written notice of inspection results or exemption from specialized inspection, and documents related to goods as prescribed by the relevant law.

2. Documents belonging to the customs dossier are either paper documents or electronic documents. Electronic documents must ensure integrity and format in accordance with the provisions of the law on electronic transactions.

3. Customs dossiers are submitted and presented to the customs authority at the premises of the customs office.

In the case of applying the national single-window mechanism, specialized state management agencies send export, import licenses, written notices of inspection results, or exemptions from specialized inspections in electronic form through the integrated information system.

4. The Minister of Finance shall regulate the customs declaration form, the use of customs declarations and substitute documents for customs declarations, and the cases where related documents must be submitted or presented as provided in Clause 1 of this Article.

Amended and supplemented provisions:

Article 25. Time limit for submitting customs dossiers

1. The time limit for submitting customs declarations is regulated as follows:

a) For exported goods, submit after the goods have been gathered at the location notified by the customs declarant and no later than 04 hours before the transport vehicle departs; for exported goods sent by express delivery service, no later than 02 hours before the transport vehicle departs;

b) For imported goods, submit before the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate;

c) The deadline for submitting customs declarations for transport vehicles shall comply with the provisions in Clause 2, Article 69 of this Law.

2. The customs declaration is valid for customs procedures within 15 days from the registration date.

3. The deadline for submitting related documents included in the customs dossier is regulated as follows:

a) In the case of electronic customs declaration, when the customs authority conducts a customs document inspection or a physical inspection of goods, the declarant shall submit the paper documents belonging to the customs dossier, except for documents already available in the national single window information system;

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

Amended and supplemented provisions:

Article 26. Classification of goods

1. Goods are classified to determine the goods code as a basis for tax calculation and implementing goods management policies. When classifying goods, it is necessary to base on customs documents, technical documents, and other information related to the exported or imported goods to determine the name and code of the goods according to the Vietnam Export and Import Goods List.

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

3. The list of export and import goods of Vietnam is established based on the full application of the international convention on the harmonized system for the description and coding of goods.

The Minister of Finance shall promulgate the list of export and import goods of Vietnam, unified nationwide.

4. Based on the list of goods prohibited from export and import, the list of goods for export and import under the permit of competent state agencies, and the list of goods subject to specialized inspection as prescribed by the Government, the Minister of Finance shall issue the goods codes consistent with the codes in the list of export and import goods of Vietnam.

5. When conducting customs inspection, the customs authority determines the goods code based on customs documents, the results of actual goods inspection, or the results of analysis and appraisal of the goods. In cases where the goods code declared by the customs declarant is not accepted, the customs authority has the right to take a sample of the goods in the presence of the customs declarant for analysis, appraisal, and determination of the code for that goods; if the customs declarant does not agree with the classification result of the customs authority, they have the right to file a complaint or initiate a lawsuit in accordance with the provisions of the law.

Article 27. Determination of the origin of goods

1. For exported goods:

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

b) In cases of suspected origin of exported goods, the customs authority requires the customs declarant to provide documents and materials related to the origin of the exported goods, and conducts inspection and verification of the origin of the goods at the production facility of the exported goods. While waiting for the results of the inspection and verification of the goods' origin, the exported goods are cleared according to the provisions of Article 37 of this Law.

2. For imported goods:

a) The customs authority inspects and determines the origin of imported goods based on the declarant’s declaration, the certificate of origin documents, documents in the customs dossier, and the results of the actual inspection of the goods. The certificate of origin of imported goods is issued by the competent authority of the exporting country or certified by the manufacturer, exporter, or importer in accordance with the international treaty of which the Socialist Republic of Vietnam is a member;

b) In cases where there is doubt about the origin of imported goods, the customs authority shall conduct inspection and verification of the goods' origin in the country of production of the goods according to international treaties of which the Socialist Republic of Vietnam is a member. The results of the inspection and verification of origin have legal value for determining the origin of imported goods.

While awaiting the results of the inspection and verification of goods' origin, the imported goods shall be cleared in accordance with the provisions of Article 37 of this Law but shall not enjoy special preferential tax rates. The official tax payable shall be based on the results of the inspection and verification of goods' origin.

3. The Minister of Finance shall prescribe the procedures, authority, and time limit for determining the origin of goods.

Article 28. Prior determination of customs codes, origin, and customs value

1. In the case where the customs declarant requests the customs authority to pre-determine the tariff code, origin, and customs value for goods intended for export or import, the customs declarant shall provide the relevant information, documents, and samples of goods intended for export or import to the customs authority for the authority to pre-determine the tariff code, origin, and customs value.

In cases where it is not possible to provide samples of the goods intended for export or import, the customs declarant must provide technical documents related to those goods.

2. The customs authority, based on the provisions of the law on the classification of goods, origin, customs value, and related information and documents provided by the customs declarant, shall determine in advance the tariff code, origin, and customs value, and notify the customs declarant in writing of the pre-determination result. In cases where there is insufficient basis or information to make a determination according to the customs declarant's request, the customs authority shall notify the customs declarant or request additional related information and documents.

3. Within 60 days from the date of the written notice of the pre-determination result, if the customs declarant does not agree with the pre-determination result, they have the right to request the customs authority to reconsider the pre-determination result. The customs authority is responsible for reviewing and responding to the result for the customs declarant within the prescribed time frame.

4. The pre-determination result notification document has legal value for customs authorities to carry out customs procedures when the actual exported or imported goods comply with the relevant information, documents, and sample goods provided by the customs declarant.

5. The Government shall provide detailed regulations on the conditions, procedures, and time limits for pre-determining codes, origin, and customs value; the time limit for resolving requests to review pre-determination results; and the validity period of the pre-determination document stipulated in this Article.

Amended and supplemented provisions:

Article 29. Customs declaration

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

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

3. The registered customs declaration has legal validity for customs procedures. The goods management policy, tax policy for exported and imported goods are applied at the time of registering the customs declaration, except in cases where the laws on export tax and import tax provide otherwise.

4. The customs declarant determines there is an error in the customs declaration and can submit a supplementary declaration in the following cases:

a) For goods undergoing customs procedures: before the customs authority notifies the direct inspection of the customs dossier;

b) For goods that have been cleared: within 60 days from the date of clearance and before the customs authority decides on post-clearance inspection or audit, except in cases where the supplementary declaration concerns export or import permits; specialized inspection regarding goods quality, health, culture, animal and plant quarantine, food safety.

After the deadline specified in points a and b of this clause, if the customs declarant only discovers errors in the customs declaration, they shall make a supplementary declaration and handle it in accordance with the provisions of tax law and the law on handling administrative violations.

5. The customs declarant is allowed to submit an incomplete customs declaration or documents replacing the customs declaration for clearance and complete the customs declaration within the time limit specified in Articles 43 and 50 of this Law, making a single declaration for multiple exports or imports within a certain period for a specific item.

6. Goods that are undergoing customs procedures or have completed customs procedures but are still under customs supervision, the declarant may change the type of export or import in accordance with the provisions of the customs law.

Article 30. Customs declaration registration

1. The methods of customs declaration registration are regulated as follows:

a) Electronic customs declarations are registered electronically;

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

2. Customs declarations are registered after the customs authority accepts the declaration of the declarant. The registration time is recorded on the customs declaration.

In the case of refusal to register a customs declaration, the customs authority notifies the reason in writing or electronically to the declarant.

Article 31. Grounds and authority for deciding customs inspection

Based on the analysis results, risk assessment, and information related to the goods, the head of the customs authority where the customs dossier is processed shall decide to inspect the customs dossier and carry out a physical inspection of the goods.

Amended and supplemented provisions:

Article 32. Inspection of customs dossier

When inspecting the customs dossier, the customs authority shall check the accuracy, completeness, and consistency of the customs declaration contents with the documents in the customs dossier, and check compliance with goods management policies, tax policies for export and import goods, and other relevant legal regulations.

Inspection of the customs dossier is carried out through the electronic customs data processing system or directly by customs officers.

Article 33. Physical inspection of goods

1. Goods falling under one of the following cases are exempt from physical inspection:

a) Goods serving urgent needs;

b) Specialized goods for national defense and security purposes;

c) Goods falling under other special cases as decided by the Prime Minister.

2. Goods specified in Clause 1 of this Article that are suspected of violating the law must be physically inspected.

3. For goods not specified in Clause 1 of this Article, physical inspection is conducted based on risk management application.

4. Goods that are live animals, live plants, difficult to preserve, or other special goods are prioritized for inspection.

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

Physical inspection of goods must be attended by the customs declarant or their legal representative after the customs declaration has been registered and the goods have been brought to the inspection location, except in cases stipulated in Article 34 of this Law.

6. The inspection of goods at a joint inspection location with neighboring countries shall be carried out according to the agreement between the parties.

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

Article 34. Inspection of goods in the absence of the customs declarant

1. The inspection of goods in the absence of the customs declarant shall be decided and be the responsibility of the head of the customs authority where the goods are kept in the following cases:

a) To ensure security;

b) To protect hygiene and the environment;

c) If there are signs of legal violations;

d) If more than 30 days have passed from the date the imported goods arrive at the border gate without the customs declarant completing customs procedures;

d) Other cases as prescribed by law.

2. The inspection of goods in the absence of the customs declarant shall be conducted in the following forms:

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

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

c) Opening goods for direct inspection in the presence of representatives of state agencies at the border gate area, representatives of transportation enterprises, port, warehouse, and yard business enterprises. The inspection must be documented in writing with signatures of the relevant parties.

Article 35. Responsibility for inspecting goods and means of transport within the customs operation area

1. Within the customs operation area, the customs authority is responsible for inspecting goods and means of transport.

In cases where the law requires specialized inspections regarding quality, health, culture, animal and plant quarantine, or food safety for goods and means of transport, the customs authority shall base its clearance decision on the inspection results of the specialized inspection agency.

2. Goods subject to specialized inspections must be kept at the border gate until they are cleared. In cases where the law allows goods to be transported to another location for specialized inspection, or if the goods owner requests storage of the goods, the storage location must meet customs supervision conditions, and the goods shall be under the supervision of the customs authority until cleared.

The goods owner is responsible for preserving and storing the goods at the specialized inspection location or the owner’s storage location until the customs authority decides on clearance.

3. The inspection period for specialized goods shall be carried out in accordance with relevant laws. The specialized inspection agency is responsible for notifying the customs agency of the inspection results within 2 working days from the date the inspection results are available.

4. The head of the Customs Sub-department shall preside over and coordinate with specialized inspection agencies at the border gate to ensure swift clearance of goods and means of transport.

Article 36. Release of goods

1. The release of goods is when the customs authority allows the export or import of goods upon meeting the following conditions:

a) The goods are eligible for export or import but the exact amount of tax payable has not yet been determined;

b) The customs declarant has paid the tax or has a credit institution guarantee the tax amount based on the customs declarant's self-declaration and tax calculation.

2. The deadline for determining the official tax payable shall not exceed 30 days from the date of goods release; in case the goods need to be inspected, this period is calculated from the date of receiving the inspection results.

3. In case the customs declarant does not agree with the determination of the tax payable by the customs authority, they have the right to file a complaint. The filing and handling of complaints shall be conducted in accordance with the provisions of the Law on Complaints.

Article 37. Customs clearance of goods

1. Goods shall be cleared after the customs procedures have been completed.

2. In cases where the customs declarant has completed the customs procedures but has not paid, or has not fully paid, the taxes due within the prescribed time, the goods shall be released when a credit institution guarantees the amount of tax payable or when the tax payment deadline is applied in accordance with the provisions of tax law.

3. In cases where the owner of the goods is subject to administrative penalties for customs violations in the form of monetary fines and the goods are allowed for export or import, the goods may be released if the fine has been paid or if a credit institution guarantees the amount payable to execute the penalty decision of the customs authority or the competent state authority.

4. For goods that must be inspected, analyzed, or assessed to determine whether they meet the conditions for export or import, the customs authorities will only clear the goods after confirming that the goods are eligible for export or import based on the inspection, analysis, assessment conclusions, or the notification of exemption from inspection by specialized inspection agencies as stipulated by law.

5. Goods serving urgent needs; goods specifically used for security and defense; diplomatic bags, consular bags, and luggage of agencies, organizations, and individuals enjoying privileges and immunities may be cleared according to the provisions of Articles 50 and 57 of this Law.

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

1. Objects of customs supervision include goods, transport vehicles, and domestic transport vehicles carrying goods under customs supervision.

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

a) Customs sealing;

b) Direct supervision carried out by customs officers;

c) Use of technical means and equipment.

3. Based on the analysis results, risk assessment, and other information related to the customs supervision object, the customs authority decides on the appropriate supervision method. In case of signs of legal violations, the customs authority conducts actual inspection of the goods.

4. Customs supervision period:

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

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

c) Transit goods are subject to customs supervision from the time they arrive at the first entry checkpoint until they leave the final exit checkpoint;

d) The period of customs supervision for transportation means is carried out according to the provisions of Article 68 of this Law.

Article 39. Responsibilities of the customs authority in customs supervision activities

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

2. Use means and technical equipment to ensure customs supervision in accordance with the provisions of this Law.

3. Guide and inspect compliance with customs supervision regulations by customs declarants, port operators, warehouses, yards, export goods production establishments, and related parties.

Article 40. Responsibilities of the customs declarant, the commander, or the operator of the transport means in customs supervision activities

1. Comply with and create conditions for the customs authority to carry out customs supervision according to the provisions of this Law.

2. Ensure the integrity of goods and customs seals; transport goods according to the routes, itineraries, and times approved by the customs authority. In case the goods are lost, misplaced, or damaged, the customs declarant shall be responsible in accordance with the law.

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

4. Use means of transporting goods that meet the required conditions so that the customs authority can apply appropriate customs supervision methods.

5. Present documents and goods to the customs authority for inspection when requested.

6. In cases of force majeure where the goods cannot be maintained in their original condition, customs seals cannot be ensured, or the goods cannot be transported according to the correct route, itinerary, and schedule, after applying necessary measures to limit and prevent losses, it is required to immediately notify the customs authority for handling; if it is not possible to immediately notify the customs authority, depending on the appropriate area, notify the police, border guard, or coast guard for confirmation.

Article 41. Responsibilities of port, warehouse, and yard business enterprises in customs supervision activities

1. Arrange locations to install means and technical equipment serving customs supervision according to the requirements of the customs authority.

2. Connect the enterprise's goods management information system with the electronic customs clearance system of the customs authority to manage goods under customs supervision that are brought into storage or taken out of the port, warehouse, or yard area.

3. Fully implement the management, statistical, and document-keeping regimes, keeping records and data of goods brought into storage or taken out of the port, warehouse, or yard area according to legal regulations and present or provide them to the customs authority upon request.

4. Provide information and coordinate with the customs authority in monitoring, inspecting, and supervising goods entering, leaving, or stored in the port, warehouse, or yard area.

5. Preserve, arrange, and keep goods in their original condition within the port, warehouse, or yard area according to the supervision and management requirements of the customs authority.

6. Only allow goods to be transported into or out of the port, warehouse, or yard area when there are documents from the customs authority.

7. Implement the decision of the competent authority on handling violated goods.

Section 2. PRIORITY REGIME FOR ENTERPRISES

Amended and supplemented provisions:

Article 42. Conditions for applying the priority regime

1. Enterprises are eligible for the priority regime when meeting all of the following conditions:

a) Comply with customs law and tax law for 2 consecutive years;

b) Have annual export and import turnover reaching the prescribed level;

c) Carry out electronic customs procedures and electronic tax procedures; have an information technology program to manage the enterprise's export and import activities connected to the customs authority network;

d) Make payments through banks;

e) Have an internal control system;

f) Comply well with the provisions of the law on accounting and auditing.

Amended and supplemented provisions:

2. Priority enterprises from countries or territories that have signed mutual recognition agreements on priority enterprises with Vietnam are entitled to the priority regime under the provisions of this Law.

3. The government shall stipulate in detail the conditions, procedures for recognition, extension, temporary suspension, cancellation, preferential regimes, and management of enterprises applying the preferential regime.

Article 43. Preferential regime for enterprises

1. Exemption from checking documents related to customs dossiers, exemption from physical inspection of goods during customs procedures, except in cases of signs of law violations or random inspections to assess legal compliance.

2. Allowed to complete customs procedures with an incomplete customs declaration or documents replacing the customs declaration. Within 30 days from the date of registering the incomplete customs declaration or submitting documents replacing the customs declaration, the declarant must submit a complete customs declaration and related documents in the customs dossier.

Supplementary provisions

3. Given priority when carrying out tax procedures for goods in accordance with the provisions of tax law.

Article 44. Responsibilities of customs authorities in implementing the preferential regime

1. The General Director of the General Department of Customs appraises, recognizes, extends, temporarily suspends, or cancels the application of the preferential regime for enterprises.

2. Customs authorities at all levels are responsible for:

a) Inspecting, supervising, and evaluating the compliance of enterprises with the law;

b) Guiding enterprises on policies and legal regulations on tax and customs.

Article 45. Responsibilities of enterprises applying the preferential regime

1. Annually provide the customs authorities with audit reports and financial statements.

2. Comply with the inspection and supervision regulations of the customs authorities.

3. Notify customs authorities of the decisions on handling violations of tax and accounting laws issued by competent authorities against the enterprise.

Section 3. CUSTOMS INSPECTION AND SUPERVISION OF MOVING GOODS, ASSETS, AND LUGGAGE

Article 46. Customs inspection and supervision of temporarily imported and re-exported goods for business

1. Customs procedures for temporary importation and customs procedures for re-exportation shall be carried out at the Customs Sub-department of the border gate.

2. Customs inspection and supervision of goods temporarily imported and re-exported for business are regulated as follows:

a) Goods temporarily imported and re-exported for business must be kept at the border gate area or at locations under customs inspection and supervision;

b) Goods temporarily imported and re-exported for business are subject to customs inspection and supervision from the time of completing temporary import customs procedures until the time of re-export from the territory of Vietnam; the customs declarant or the enterprise doing temporary import and re-export business is responsible for preserving the temporarily imported goods throughout their stay in Vietnam and re-exporting the exact goods that were temporarily imported.

3. Temporarily imported goods must be re-exported within the prescribed time; in cases where they are not re-exported but are transferred for domestic consumption, customs procedures must be carried out as for imported goods.

Supplementary provisions

Article 47. Customs inspection and supervision of goods sold at duty-free shops

1. Goods sold at duty-free shops shall carry out customs procedures at the Customs Sub-department managing the duty-free shop.

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

a) Goods sold at duty-free shops must be kept at the duty-free shop, and the warehouse of the duty-free shop operator must meet customs supervision requirements. The retention period for goods shall not exceed 12 months from the date of completion of customs procedures. In case of legitimate reasons, the Head of the Customs Sub-Department managing the duty-free shop may extend the period once, not exceeding 12 months;

b) Goods sold at duty-free shops are subject to customs inspection and supervision from the time customs procedures are carried out until they are sold, exported, or handled in accordance with legal regulations.

3. Temporarily imported goods for sale at duty-free shops, if transferred for domestic consumption, must undergo customs procedures as with imported goods.

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

1. Types of temporarily imported and temporarily exported goods include:

a) Rolling means for storing goods;

b) Machinery, equipment, and professional tools to serve work within a specified period;

c) Machinery, equipment, construction means, molds, and samples according to lease or loan contracts for production and construction;

d) Components and spare parts imported by shipowners to serve the replacement and repair of foreign ships and aircraft;

đ) Goods participating in fairs, exhibitions, and product introductions;

e) Other goods as prescribed by law.

2. Temporarily exported goods must be re-imported, and temporarily imported goods must be re-exported within the prescribed time and customs procedures must be carried out.

3. Temporarily exported goods and temporarily imported goods under one customs declaration can be re-imported or re-exported in multiple shipments under multiple customs declarations for re-import or re-export.

4. Temporarily exported goods that are not re-imported, temporarily imported goods that are not re-exported, if sold, gifted, or exchanged, must undergo customs procedures as for exported or imported goods.

5. The government shall provide detailed regulations on this Article.

Article 49. Customs inspection and supervision of goods as gifts

1. Goods as gifts must undergo customs procedures; if they are conditionally exported or imported goods, they must comply with the provisions of the law on conditionally exported and imported goods.

The export and import of goods as gifts that belong to the list of prohibited export and import goods are strictly prohibited.

2. The tax exemption quota for goods as gifts is implemented in accordance with the provisions of the tax law.

Article 50. Customs inspection and supervision of goods for emergency needs, and special-use goods serving national defense and security requirements

1. Goods serving urgent requirements are goods intended for remedying the consequences of natural disasters, epidemics, or goods serving urgent relief requirements.

Goods serving urgent requirements must have a confirmation document from the competent state agency.

The customs declarant may use an incomplete customs declaration or documents in place of a customs declaration to complete customs procedures. The customs authority decides to clear the goods based on the incomplete customs declaration or documents in place of the customs declaration.

Within 30 days from the date of registering the incomplete customs declaration or from the date of submitting documents in place of the customs declaration, the customs declarant must submit the complete customs declaration and related documents belonging to the customs dossier.

2. Special-purpose goods serving security and national defense:

a) Special-purpose goods serving security and national defense, as per the confirmation document from the Minister of National Defense or the Minister of Public Security, allow the customs declarant to use an incomplete customs declaration to carry out customs procedures. The customs authority shall decide to clear the goods based on the incomplete customs declaration.

Within 30 days from the date of registration of the incomplete customs declaration, the customs declarant must submit the complete customs declaration and related documents that are part of the customs dossier;

b) Special-purpose goods serving security and national defense that require confidentiality, as confirmed by the Minister of National Defense or the Minister of Public Security, are exempt from customs declaration and exempt from physical inspection.

Article 51. Customs inspection and supervision for goods purchased or exchanged by border residents

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

2. Goods bought, sold, or exchanged by border residents must be subject to customs inspection and supervision; in places where there is no customs agency, they are subject to inspection and supervision by the Border Guard according to the provisions of this Law.

Article 52. Customs inspection and supervision of export and import goods via postal and express delivery services

1. Exported and imported goods via postal and express delivery services must go through customs procedures and are subject to customs inspection and supervision.

2. In the case where the authorized person to declare customs is a postal service provider or an international express delivery service provider, they must fulfill the responsibilities of a customs declarant as prescribed in Article 18 of this Law; goods can only be transferred or delivered after customs clearance.

Article 53. Customs inspection and supervision of movable assets

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

Individuals and organizations exporting or importing goods as movable assets must have documents proving residence or activity in Vietnam or abroad.

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

1. The luggage of persons exiting or entering the country is subject to customs inspection and supervision at the border gate.

2. Luggage of persons exiting or entering the country that exceeds the duty-free allowance must undergo customs procedures like export and import goods.

Persons exiting or entering the country can send their luggage to a storage facility at the border and retrieve it when entering or exiting.

3. Luggage standards and duty-free luggage allowances are implemented according to the provisions of tax law.

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

1. Persons exiting or entering the country carrying cash foreign currency, cash Vietnamese dong, transferable instruments, gold, precious metals, or precious stones must undergo customs inspection and supervision.

2. Persons entering the country carrying cash foreign currency, cash Vietnamese dong, transferable instruments, gold, precious metals, or precious stones exceeding the limits set by the State Bank of Vietnam must declare to customs at the border.

3. Persons leaving the country carrying cash foreign currency, cash Vietnamese dong, transfer instruments, gold, precious metals, gemstones exceeding the limit prescribed by the State Bank of Vietnam must declare to customs and present documents as prescribed by the State Bank of Vietnam at the border gate.

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

1. Goods that are items on means of transport are not required to go through customs procedures but are subject to customs inspection and supervision.

2. Goods purchased from incoming means of transport must go through customs procedures as for imported goods.

3. Goods supplied to serve outgoing or transit means of transport must go through customs procedures as for exported goods.

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

1. The preferential and exemption regime under this Law includes customs declaration and inspection incentives and exemptions.

2. Diplomatic pouches and consular bags are exempt from declaration and customs inspection.

Luggage and means of transport of subjects entitled to privileges and immunities in accordance with the law on privileges and immunities for diplomatic missions, consular posts, and representative offices of international organizations in Vietnam are exempt from customs inspection.

3. When there is evidence confirming that diplomatic bags or consular bags are abused for purposes contrary to international treaties on diplomatic or consular relations to which the Socialist Republic of Vietnam is a party, or in luggage or means of transport containing goods listed in the Catalogue of Goods Prohibited from Export or Import, goods not entitled to preferential treatment or exemption, the General Director of the General Department of Customs shall decide on handling in accordance with the provisions of that international treaty.

Article 58. Customs inspection, supervision, and handling of abandoned goods

1. Abandoned goods are kept in port areas, warehouses, or yards under the jurisdiction of customs activities, including:

a) Goods for which the owner declares abandonment or performs acts indicating abandonment.

Abandonment or acts indicating abandonment are not recognized for goods showing signs of legal violations;

b) Imported goods that have exceeded 90 days from the date of arrival at the border gate but have no one to receive them;

c) Goods collected by port, warehouse, and yard businesses in the process of loading and unloading goods;

d) Imported goods that are not covered by a bill of lading or goods declaration but have no one to receive them.

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

3. Goods specified in points b, c, and d of Clause 1 of this Article that have no recipient shall be publicly announced by the customs authority through mass media. Within 60 days from the date of the announcement, if the owner comes to receive the goods, customs procedures shall be carried out and penalties shall be applied in accordance with the provisions of the law on the handling of administrative violations; if no one comes to receive them, they shall be handled in accordance with the provisions of Clause 6 of this Article.

4. Goods specified in Clause 1 of this Article that are perishable, frozen, hazardous chemicals, dangerous, or nearing expiration must be handled promptly in accordance with the provisions of this Law and other relevant legal provisions.

5. Enterprises operating ports, warehouses, and yards are responsible for arranging port, warehouse, and yard locations that meet customs supervision conditions for storing lingering goods; coordinating the handling of lingering goods as prescribed in Clause 6 of this Article.

6. The handling of lingering goods is carried out as follows:

a) For lingering goods, the customs authority handles them according to legal regulations. In the case of selling lingering goods, the proceeds from the sale are paid into the state budget after deducting sales expenses and port, warehouse, and yard storage costs at the enterprise operating the port, warehouse, and yard;

b) For goods that cause environmental pollution, the owner of the transport vehicle, the driver of the transport vehicle, or the person authorized by the owner of the transport vehicle is responsible for transporting such goods out of the territory of Vietnam. In cases where the owner of the transport vehicle, the driver of the transport vehicle, or the person authorized by the owner of the transport vehicle cannot be identified, the customs authority shall take the lead, in coordination with port, warehouse, yard businesses, local authorities, and relevant agencies, to carry out destruction.

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

Article 59. Responsibilities of the customs authority in the inspection and customs supervision of imported goods for processing and export production

1. Goods that are imported raw materials and supplies for processing and manufacturing export goods are subject to customs inspection and supervision from the time of import, throughout the production process, until the products are exported or their purpose of use is changed.

2. The customs authority is responsible for:

a) Inspecting the processing and manufacturing facilities; the processing and production capacity of organizations and individuals importing raw materials and supplies for processing and manufacturing export goods;

b) Inspecting the use of imported raw materials and supplies during the processing and production of export goods, inspecting the inventory quantity of export goods of organizations and individuals engaged in processing and manufacturing;

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

3. Customs inspection and supervision as stipulated in this Article shall be conducted according to the risk management principle.

Article 60. Responsibilities of organizations and individuals processing and producing export goods

1. Notify the customs authority of the facilities that process and produce export goods.

2. Use imported materials and supplies for the purpose of processing and producing export goods. In case of a change of use, customs procedures must be carried out according to the provisions of this Law.

3. Store export goods, materials, and supplies used for processing and producing export goods within the production area; in case of storage outside the production area, approval from the customs authority is required.

4. Fully implement management, accounting, and statistical regimes, keep documents, books, and data of goods brought into and out of the processing and production facilities; present books, documents, and goods when requested by the customs authority for inspection.

5. Implement the final report on the management and use of imported raw materials, supplies, and exported goods in accordance with the customs laws.

Section 5. CUSTOMS INSPECTION AND SUPERVISION OF GOODS AT BONDED WAREHOUSES, DUTY WAREHOUSES, AND LOOSE GOODS COLLECTION POINTS

Amended and supplemented provisions:

Article 61. Goods stored at bonded warehouses, duty warehouses, and loose goods collection points

1. Goods stored in bonded warehouses may be kept for no more than 12 months from the date they are sent to the warehouse; in case of justified reasons, the Director of the Customs Department managing the bonded warehouse may extend the storage period once, for no more than 12 months.

2. Materials and supplies are stored in bonded warehouses for the production of export goods for a period not exceeding 12 months from the date they are sent to the warehouse; in case of justified reasons according to the requirements of the production cycle, the Head of the Customs Sub-Department managing the bonded warehouse may grant an extension. The extension period must be appropriate to the production cycle.

3. Goods are brought to the consolidation point for loose cargo, including imported goods that have not completed customs procedures, exported goods that have completed customs procedures, or goods with customs declarations filed but whose physical inspection will be carried out at the consolidation point.

Goods are stored at the consolidation point for no more than 90 days from the date they are brought to the consolidation point; in case of justified reasons, the Head of the Customs Sub-Department managing the consolidation point may grant a one-time extension not exceeding 90 days.

Amended and supplemented provisions:

Article 62. Conditions for establishing bonded warehouses, tax-protected warehouses, and consolidated cargo collection points

1. Bonded warehouses and consolidated cargo collection points shall be established in areas that include the following:

a) Seaports, international civil airports, export and import goods ports established domestically, land border gates, and international railway stations;

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

2. Tax-protected warehouses shall be established within the factory area of enterprises manufacturing goods for export.

3. The General Director of the General Department of Customs shall decide on the establishment, extension of operation time, suspension, and termination of operations of bonded warehouses, tax-protected warehouses, and consolidated cargo collection points.

4. The Government shall provide detailed regulations on the establishment and operation of bonded warehouses, tax-protected warehouses, and consolidated cargo collection points.

Amended and supplemented provisions:

Article 63. Rights and obligations of bonded warehouse operators, less-than-container load (LCL) collection point operators, LCL collection service providers, cargo owners, and bonded warehouse owners

1. Bonded warehouse operators and cargo owners sending goods to bonded warehouses have the following rights and obligations:

a) Bonded warehouse operators are entitled to execute contracts for receiving goods into the bonded warehouse; they are allowed to move goods within the bonded warehouse according to agreements with the cargo owner.

Bonded warehouse operators are responsible for complying with goods inspection requests from customs authorities. Every 3 months, bonded warehouse operators must notify the Customs Department managing the bonded warehouse in writing about the status of the goods and the operational situation of the bonded warehouse;

b) The owner of the goods is allowed to reinforce packaging, classify goods, take samples, and perform other tasks under the supervision of customs officers; they are allowed to transfer ownership of the goods. The transfer of goods from one bonded warehouse to another must be approved in writing by the Director of the Customs Department managing the bonded warehouse where the goods are stored.

2. The bonded warehouse keeper has the following rights and obligations:

a) Store goods that are imported raw materials and supplies for manufacturing exported goods;

b) Arrange, repackage, and move goods within the bonded warehouse;

c) Notify the customs authority in advance about the plan to put materials and supplies in the bonded warehouse into production;

d) Every three months, notify in writing the Customs Department managing the bonded warehouse about the status of the goods and the operation of the bonded warehouse;

d) No later than January 31 each year, a summary of import customs declarations and the quantity of raw materials and supplies placed in the bonded warehouse, a summary of export customs declarations, and the quantity of goods exported in the previous year must be compiled and sent to the Customs Department managing the bonded warehouse.

3. The owners of goods, businesses operating collection points for small shipments, and businesses providing small shipment collection services have the following rights and obligations:

a) The owner of goods has the right to transfer ownership of the goods, package, repack, reinforce, repair, and preserve the goods;

b) Businesses providing small shipment collection services are allowed to separate, consolidate shipments from multiple owners transported together in one container, arrange, and rearrange stored goods;

c) Every 3 months, businesses operating cargo collection points must notify in writing the Customs Department managing the cargo collection point about the condition of goods and the operational situation of the business operating the cargo collection point.

4. Businesses operating bonded warehouses, businesses operating cargo collection points, and tax warehouse owners are responsible for implementing accounting and statistical regimes, equipping means and technical devices to manage goods electronically and connecting to the customs authority to perform customs inspection and supervision in accordance with the provisions of this Law.

5. Enterprises engaged in bonded warehouse operations, enterprises operating retail collection points, enterprises providing retail collection services, owners of bonded warehouses, and goods owners are responsible for complying with the legal regulations on the operation of bonded warehouses, bonded storage, and retail collection points.

Section 6. CUSTOMS PROCEDURES, INSPECTION, AND CUSTOMS SUPERVISION OF GOODS UNDER CUSTOMS CONTROL

Amended and supplemented provisions:

Article 64. Customs procedures for goods under customs supervision

1. Goods under customs supervision include transit goods and goods transferred between border gates.

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

3. The customs authority receives the cargo transport declaration, examines the documents and goods presented by the declarant to decide on allowing the transportation of goods under customs supervision.

4. During the transportation of goods under customs supervision, if the customs declarant carries out transshipment, transfer, storage, splitting of the cargo, change of transportation method, or other activities, they must notify and obtain approval from the customs authority before implementation. The customs authority is responsible for responding within 2 hours from the time of receiving the notification from the customs declarant.

Article 65. Routes and transportation time

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

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

3. The transportation route for goods changing border gates must be registered by the customs declarant and approved by the customs authority receiving and processing the documents.

Section 7. CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION OF TRANSPORT VEHICLES

Article 66. Notification of transport vehicle information

The owner of the transport vehicle, the operator of the transport vehicle, the person authorized by the owner of the transport vehicle, or the issuer of the transport document must notify information directly to the customs authority or through the national single-window information system about export, import goods, and passengers departing or entering the country on the transport vehicle before entry or exit.

Article 67. Location for customs procedures for transport vehicles

Transport vehicles must pass through border gates when exiting or entering the country.

Transport vehicles entering the country must undergo customs procedures at the first entry border gate. Transport vehicles exiting the country must undergo customs procedures at the last exit border gate.

Article 68. Route and time subject to customs supervision of transport vehicles

1. Foreign commercial transport vehicles entering, exiting, or transiting must move according to the prescribed route and are subject to customs supervision from the time they enter the customs operation area, throughout the movement process, until they leave the territory of Vietnam.

2. Vietnamese commercial transport vehicles entering the country are subject to customs supervision from the time they arrive in the customs operation area until all imported goods transported on the vehicle are unloaded for import procedures.

Vietnamese commercial transport vehicles exiting the country are subject to customs supervision from the start of loading export goods until they leave the territory of Vietnam.

3. Transport vehicles not intended for commercial purposes entering, exiting, or transiting are subject to customs inspection and supervision when carrying out customs procedures at entry and exit checkpoints or other locations as prescribed by law.

4. When there is evidence that a transport vehicle is concealing illegal goods or shows signs of other legal violations, the head of the customs authority where the customs procedures for the transport vehicle are carried out, or the Chief of the Customs Control Team, shall decide to temporarily suspend departure or stop the transport vehicle for inspection. The inspection must be conducted in accordance with legal regulations; the person making the decision shall be legally responsible for their decision.

Article 69. Customs procedures for transport vehicles

1. When performing customs procedures for transportation vehicles, the owner of the transportation vehicle, the driver of the transportation vehicle, or the person authorized by the owner of the transportation vehicle must declare to customs; submit or present transportation documents to carry out customs procedures; provide information and documents regarding goods and items on the transportation vehicle.

In case the related documents already meet the requirements of customs inspection, the owner of the transportation vehicle, the driver of the transportation vehicle, or the person authorized by the owner of the transportation vehicle does not need to declare to customs, except for luggage and export or import goods of persons exiting or entering on the transportation vehicle.

2. The time limit for declaring and submitting customs declarations and related documents is regulated as follows:

a) For transit transportation vehicles, it is carried out immediately upon arrival at the first entry checkpoint and before the transportation vehicle passes through the final exit checkpoint;

b) For sea transport vehicles entering, it must be carried out no later than 2 hours after the port authority notifies that the transport vehicle has reached the pilot boarding position; for sea transport vehicles exiting, it must be carried out no later than 1 hour before the transport vehicle exits;

c) For air transport vehicles exiting or entering, it must be carried out immediately when the transport vehicle arrives at the border gate and before the transportation organization completes the procedures for receiving export goods or departing passengers;

d) For rail, road, and inland waterway transport vehicles exiting or entering, it must be carried out immediately after the transport vehicle arrives at the first entry border gate and before the transport vehicle passes the final exit border gate.

3. Military transport vehicles and other transport vehicles used for national defense and security purposes must go through customs procedures and are subject to customs inspection and supervision.

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

Article 70. Transshipment, wagon transfer, wagon splitting, loading and unloading of goods and luggage on transport vehicles

Transshipment, wagon transfer, wagon splitting, and loading and unloading of goods and luggage on transport vehicles under customs inspection and supervision may only be carried out with the consent of the customs authority.

Goods transferred, wagon transferred, or wagon split must retain their original packaging, boxes, and packages.

Article 71. International transport combined with domestic transport, domestic transport combined with export and import goods transportation

1. Transport vehicles in international transportation, if permitted by the competent state agency and meeting the conditions for customs supervision as prescribed by the Minister of Finance, are allowed to combine with domestic freight transport.

2. Transport vehicles in domestic transportation, if permitted by the competent state agency and meeting the conditions for customs supervision as prescribed by the Minister of Finance, are allowed to combine with the transport of export and import goods under customs supervision.

Article 72. Responsibilities of the head at airports, seaports, and international railway stations

The head of the competent agency or organization at airports, seaports, and international railway stations is responsible for notifying the customs authority of information related to the arrival and departure times, docking locations of international seafaring vessels, aircraft, and trains; the times for loading and unloading goods onto and off international seafaring vessels, aircraft, and trains.

Section 8. INSPECTION, SUPERVISION, TEMPORARY SUSPENSION OF CUSTOMS PROCEDURES FOR IMPORTED AND EXPORTED GOODS REQUIRING INTELLECTUAL PROPERTY PROTECTION

Amended and supplemented provisions:

Article 73. Principles of inspection, supervision, and temporary suspension of customs procedures

1. The subject of intellectual property rights that has been protected under the provisions of intellectual property law has the right to request the customs authority to apply measures of inspection, supervision, or temporary suspension of customs procedures for exported and imported goods suspected of infringing intellectual property rights.

2. The customs authority shall only decide to temporarily suspend customs procedures for exported or imported goods when the intellectual property rights holder or authorized legal representative submits a request, evidence of legal ownership of intellectual property rights, evidence of intellectual property rights infringement, and has deposited a sum of money or a guarantee document from a credit institution to ensure compensation for damages and incurred costs according to the law in case the request for temporary suspension of customs procedures is incorrect.

3. The provisions on the temporary suspension of customs procedures for exported or imported goods suspected of infringing intellectual property rights under this Law do not apply to humanitarian aid goods, movable property, goods entitled to privileges, exemptions, luggage, gifts, gift items within duty-free standards, and transit goods.

Amended and supplemented provisions:

Article 74. Procedures for requesting inspection, supervision, and temporary suspension of customs procedures

1. The intellectual property right holder, directly or through a legally authorized representative, submits a request to the customs authority to inspect, supervise, and temporarily suspend customs procedures for export or import goods suspected of infringing intellectual property rights.

2. In the case of a request for inspection and supervision, the intellectual property right holder or legally authorized representative must pay fees and charges in accordance with the law on fees and charges and provide the customs authority with the following documents in full:

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

b) A copy of the industrial property protection certificate or other documents proving industrial property rights currently protected in Vietnam, or a copy of the certificate of registration of the transfer contract of the right to use the industrial property object; a copy of the certificate of registration of copyright, related rights to copyright, plant variety rights, or other documents proving copyright, related rights to copyright, plant variety rights;

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

d) A list of people who legally export or import goods requiring supervision; a list of people who are capable of exporting or importing goods infringing intellectual property rights.

The period for applying customs inspection and supervision measures for goods requiring the protection of intellectual property rights is 02 years from the date the customs authority accepts the request of the intellectual property right holder. This period may be extended for an additional 02 years but must not exceed the protection term of the relevant intellectual property object as stipulated by the Intellectual Property Law.

3. In cases of requesting to suspend customs procedures, the intellectual property right holder or their legally authorized representative must provide the customs authority with the documents specified in Clause 2 of this Article and submit the amount of money or a guarantee instrument from a credit institution equivalent to 20% of the shipment's value as stated in the contract, or at least 20 million VND if the value of the suspected infringing shipment is unknown, to compensate for damages and expenses incurred under the law due to the unjustified request to suspend customs procedures.

Article 75. Receiving and handling requests for inspection, supervision, and suspension of customs procedures

1. Place for receiving requests:

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

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

2. The customs authority is responsible for notifying the applicant in writing about the acceptance or non-acceptance of the request within the following timeframes:

a) No later than 20 days from the date of receipt of all documents prescribed in Clause 2, Article 74 of this Law;

b) No later than 02 working hours from the time of receipt of all documents prescribed in Clause 3, Article 74 of this Law.

In case of refusal, a written response must be given clearly stating the reasons.

Article 76. Procedure for suspension of customs procedures

1. The procedure for suspending customs procedures for applicants whose requests for inspection and supervision have been accepted by the customs authority is carried out as follows:

a) When detecting a shipment showing signs of intellectual property infringement, the customs authority shall temporarily suspend customs procedures and immediately notify the requester in writing;

b) Within 03 working days from the date of receipt of the notification from the customs authority, if the requester submits a petition requesting not to suspend customs procedures, the customs authority shall continue to carry out customs procedures in accordance with regulations.

In case the requester submits a written request to suspend, and simultaneously provides a sum of money or a guarantee document in accordance with the provisions of Clause 3, Article 74 of this Law, the customs authority shall decide to temporarily suspend the customs procedures.

2. In cases where the subject of intellectual property rights requests a temporary suspension of customs procedures for goods suspected of infringing intellectual property rights but has not yet submitted a request for inspection and supervision, the customs authority shall decide to temporarily suspend the customs procedures if the conditions stipulated in Clause 3, Article 74 of this Law are met.

3. The period for temporarily suspending customs procedures is 10 working days from the date the customs authority issues the decision. In case the requester has legitimate reasons, this period may be extended but shall not exceed 20 working days, provided that the requester of the temporary suspension of customs procedures submits additional money or a guarantee document as prescribed in Clause 3, Article 74 of this Law.

4. Upon the expiration of the suspension period stipulated in Clause 3 of this Article, if the party requesting the suspension of customs procedures does not file a civil lawsuit and the customs authority does not decide to accept the case under administrative violation handling procedures, the customs authority shall continue performing customs procedures for the shipment.

In the event that the party requesting the suspension of customs procedures withdraws the request and the customs authority does not decide to accept the case under administrative violation handling procedures before the suspension period expires, the customs authority shall immediately continue performing customs procedures for the shipment.

5. The subject of intellectual property rights or an authorized person must pay the incurred costs, including storage fees, yard fees, loading and unloading, and goods preservation for the cargo owner caused by the improper suspension of customs procedures.

6. The customs authority shall refund the security deposits to the intellectual property rights holder or the legally authorized person after the intellectual property rights holder or the legally authorized person has fulfilled the obligation to pay any costs and damages arising under the decision of the customs authority or the competent authority.

7. The tax payment deadline (if any) is calculated from the date the customs authority decides to continue customs procedures for the shipment.

Section 9. POST-CLEARANCE INSPECTION

Amended and supplemented provisions:

Article 77. Post-clearance inspection

1. Post-clearance inspection is the activity of the customs authority to examine customs dossiers, accounting books, accounting documents, and other related documents, materials, and data regarding goods; to physically inspect goods when necessary and feasible after the goods have been cleared through customs.

Post-clearance inspection aims to assess the accuracy and truthfulness of the contents of the documents and dossiers that the customs declarant has declared, submitted, and presented to the customs authorities; and to evaluate compliance with customs laws and other legal regulations related to the export and import management of the customs declarant.

2. Post-clearance inspection is carried out at the customs authority's headquarters and the customs declarant's offices.

The offices of the customs declarant include the head office, branches, stores, production sites, and goods storage locations.

3. The post-clearance inspection period is 5 years from the date of customs declaration registration.

Article 78. Cases of post-clearance inspection

1. Inspection is conducted when there are signs of violations of customs laws and other legal regulations related to export and import management.

2. For cases not covered by the provisions in Clause 1 of this Article, post-clearance inspection is conducted based on risk management application.

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

Amended and supplemented provisions:

Article 79. Post-clearance inspection at the customs authority headquarters

1. The Director of the Customs Department or the Head of the Customs Sub-Department shall issue a post-clearance inspection decision, requiring the declarant to provide commercial invoices, transportation documents, sales contracts, certificates of origin, payment documents, files, and technical documents of the goods related to the dossier being inspected and to explain related matters.

The inspection period is specified in the inspection decision, but shall not exceed 05 working days.

2. The post-clearance inspection decision must be sent to the customs declarant within 03 working days from the date of signing and no later than 05 working days before the inspection date.

The customs declarant is responsible for explaining and providing records and documents related to the files being inspected as requested by the customs authorities.

During the inspection period, the customs declarant has the right to provide explanations and supplement information and documents related to the customs dossier.

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

a) In the case where the information, documents, and materials provided and the explanations given prove that the declared customs content is correct, the customs dossier will be accepted;

b) In cases where it cannot be proven that the customs declaration content is correct, or the declarant does not provide files, documents, or materials, or does not explain as required during inspection, the customs authority shall decide on handling according to the provisions of tax law and administrative violation handling law.

4. Within 05 working days from the date the inspection ends, the person making the inspection decision must sign the inspection result notice and send it to the customs declarant.

Amended and supplemented provisions:

Article 80. Post-clearance inspection at the customs declarant's premises

1. Authority to decide on post-clearance inspection:

a) The General Director of the General Department of Customs and the Director of the Post-clearance Inspection Department may decide on post-clearance inspections nationwide;

b) The Director of a Customs Department may decide on post-clearance inspections within the jurisdiction of the Department.

In cases where the enterprise inspection does not fall within the assigned local management area, the Customs Department shall report to the General Department of Customs for consideration in assigning a unit to conduct the inspection.

The inspection to assess compliance with the law by the customs declarant is carried out according to the annual post-clearance inspection plan issued by the General Director of the General Department of Customs.

2. Duration of post-clearance inspections:

a) The duration of the post-clearance inspection is specified in the inspection decision, but shall not exceed 10 working days. The inspection period is calculated from the start date of the inspection; in cases where the scope of the inspection is large or the content is complex, the person who signed the inspection decision may extend it once for no more than 10 working days;

b) The post-clearance inspection decision must be sent to the customs declarant within 03 working days from the date of signing and no later than 05 working days before the inspection date, except in the cases prescribed in Clause 1, Article 78 of this Law.

3. Procedures for post-clearance inspection:

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

b) Compare the declaration content with accounting books, accounting documents, financial statements, related documents, and the actual condition of export and import goods within the scope and content of the post-clearance inspection decision;

c) Prepare the post-clearance inspection report within 05 working days from the completion date of the inspection;

d) Within 15 days from the date of completion of the inspection, the person deciding on the inspection must sign the inspection conclusion and send it to the customs declarant. In cases where the inspection conclusion requires the professional opinion of a competent authority, the deadline for signing the inspection conclusion is calculated from the date the competent authority provides its opinion. The competent professional authority must provide its opinion within 30 days from the date of receiving the request from the customs authority;

d) Handle according to jurisdiction or transfer to the competent authority for handling based on the inspection results.

4. In case the customs declarant does not comply with the inspection decision, does not provide explanations, or fails to submit documents and materials to the customs authority within the prescribed time, the customs authority shall base its decision on the collected and verified documents to handle according to the provisions of tax law, administrative violation handling law, or conduct specialized inspection in accordance with the law.

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

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

a) Issue inspection decisions and establish inspection teams;

b) Extend the inspection time if necessary;

c) Issue inspection conclusions; handle inspection results; decide on handling according to the provisions of tax law, the law on handling administrative violations within their authority, or propose that the competent authority decide on handling according to the provisions of law;

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

2. The head of the inspection team has the following duties and powers:

a) Organize and direct the inspection team members to correctly implement the content, subjects, and inspection duration specified in the inspection decision;

b) Request the customs declarant to provide information, documents, and written reports explaining issues related to the inspection contents, presenting goods for inspection when necessary and feasible;

c) Prepare minutes and report to the competent authority for handling acts of non-compliance, obstruction, or delay in carrying out the inspection decision by the customs declarant;

d) Temporarily seize and seal documents and evidence in cases where the customs declarant shows signs of dissipating or destroying documents or evidence related to legal violations;

d) Prepare and sign the inspection minutes;

e) Report the inspection results to the person who issued the inspection decision and be responsible for the accuracy, honesty, and objectivity of that report.

3. Members of the inspection team have the following duties and powers:

a) Perform tasks as assigned by the Head of the inspection team;

b) Report the results of the assigned tasks to the Head of the inspection team; be responsible before the law and the Head of the inspection team for the accuracy, honesty, and objectivity of the report;

c) Prepare and sign the inspection minutes according to the assignment of the Head of the inspection team.

Amended and supplemented provisions:

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

1. Exercise rights and obligations as prescribed in Article 18 of this Law.

2. Provide timely, complete, and accurate documents and records upon request and be responsible for the accuracy and honesty of those documents and records.

3. Refuse to provide information or documents that are not related to the inspection content, or information and documents that are state secrets, except in cases where the law provides otherwise.

4. Receive the inspection report and request explanations regarding the contents of the inspection report; reserve opinions in the inspection report.

5. Request the head of the inspection team to present the inspection decision and customs officer identification in case of post-clearance inspection at the declarant’s premises.

6. Comply with post-clearance inspection requests and appoint an authorized person to work with the customs authorities.

7. Provide explanations on related matters as requested by the customs authorities.

8. Sign the inspection minutes.

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

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

Article 83. Responsibilities of the customs declarant in declaring, calculating taxes, paying taxes, and other fees

1. Accurately, honestly, fully, and timely declare and calculate taxes, and be responsible for their tax declaration and calculation.

2. Fully and timely pay taxes and other fees in accordance with the provisions of tax law, fees, charges, and other relevant legal regulations.

3. Comply with the decisions of the customs authorities regarding taxes and other fees in accordance with the provisions of tax law, fees, charges, and other relevant legal regulations.

Amended and supplemented provisions:

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

1. The General Department of Customs organizes the unified implementation of tax collection and other revenues for exported and imported goods; the application of measures to ensure accurate and complete collection of taxes and other revenues in accordance with the provisions of tax, fee, charge laws, and other relevant legal regulations.

2. The customs agency where export and import procedures are carried out, according to its function and delegated authority, inspects the declaration and tax calculation; implements tax exemption, tax reduction, tax refund, non-collection of tax, tax assessment, deferral, and debt cancellation of tax, late payment, and fines for customs declarants; collects taxes, other revenues, and manages tax payment.

Article 85. Determining the tax rate, the tax calculation time, and the tax payment deadline for exported and imported goods.

The determination of the tax rate for exported and imported goods is based on the goods' code and the tax policy applicable to exported and imported goods in effect at the time of tax calculation.

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

Amended and supplemented provisions:

Article 86. Customs Value

1. The customs value is used as a basis for calculating export tax, import tax, and for statistics on exported and imported goods.

2. The customs value of exported goods is the selling price of the goods at the export border, excluding insurance and international transportation fees.

3. The customs value of imported goods is the actual price paid at the first import border, in accordance with Vietnamese law and international treaties to which the Socialist Republic of Vietnam is a member.

4. The tax calculation exchange rate is the exchange rate between the Vietnamese currency and foreign currencies announced by the State Bank of Vietnam at the time of tax calculation. In the event that at the time of tax calculation the State Bank of Vietnam does not announce an exchange rate, the exchange rate of the most recent announcement shall apply.

5. The government shall provide detailed regulations on this Article.

Chapter V. PREVENTION AND FIGHTING OF SMUGGLING AND ILLEGAL TRANSPORTATION OF GOODS ACROSS BORDERS

Article 87. Duties of Customs in preventing and combating smuggling and illegal transportation of goods across borders

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

2. Customs authorities at all levels may establish specialized units to perform the tasks of preventing and combating smuggling and illegal transportation of goods across borders.

Article 88. Scope of responsibility in preventing and combating smuggling and illegal transportation of goods across borders

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

In the case that goods or means of transport have not been removed from the customs operational area and an agency, organization, or individual detects acts of smuggling or illegal transportation of goods across the border, that agency, organization, or individual must immediately report to the customs authority for inspection and handling.

In cases where there is evidence identifying smuggled goods, goods transported illegally across the border, or transport vehicles carrying smuggled goods or transporting goods illegally across the border moving from a customs operational area to outside the customs operational area, the customs authority shall continue to pursue, notify the police, border guard, coast guard, and market management authorities in the area to coordinate, while simultaneously applying measures to prevent and handle according to the provisions of law. The stopping and pursuing of foreign transport vehicles operating in Vietnamese waters shall be carried out according to the provisions of the Vietnam Maritime Law.

2. In cases where goods or means of transport have been taken outside the customs operational area and the relevant state authority has grounds to believe there is an act of smuggling or illegal transportation of goods across the border, that authority shall, within its competence, carry out inspections and handling in accordance with the law; the customs authorities are responsible for coordinating with relevant state authorities to implement measures to prevent and combat smuggling and illegal transportation of goods across the border.

3. For goods under customs supervision that are being transported on routes, the customs authorities are responsible for monitoring them using customs professional measures; upon detecting any legal violations, the customs authorities shall take the lead and coordinate with relevant state authorities to inspect and handle them according to the law.

4. In the internal waters, territorial sea, and contiguous zone, customs authorities carry out, and coordinate in carrying out, patrols and inspections to prevent smuggling and illegal transportation of goods across the border; implement measures to prevent and handle violations within their authority in the internal waters and territorial sea in accordance with the provisions of the Vietnamese Maritime Law.

5. People's Committees at all levels shall direct the coordination of activities between customs authorities and other relevant state agencies at the local level in the implementation of tasks to prevent and combat smuggling and illegal transportation of goods across the border.

6. The Government shall prescribe in detail the operational measures for customs control; the responsibilities of other agencies to coordinate with the customs authorities in preventing and combating smuggling and illegal transportation of goods across the border.

Article 89. Authority of customs authorities in applying measures to prevent and combat smuggling and illegal transportation of goods across the border.

1. Organize forces, build a database, apply professional customs control measures, and collect domestic and foreign information related to customs activities to proactively prevent and combat smuggling and illegal transportation of goods across the border, serving the customs clearance of goods and post-clearance inspections; coordinate with relevant agencies to protect the confidentiality of information providers in cases of smuggling and illegal transportation of goods across the border in accordance with the law.

2. Perform customs control over goods and means of transport; take the lead and coordinate with relevant state agencies in implementing activities to prevent and combat smuggling and illegal transportation of goods across the border within the customs operating area.

When conducting customs control over goods and means of transport within the customs operation area, the customs authority shall apply patrol, investigation, verification measures, or other professional measures in accordance with the provisions of this Law, administrative violation handling laws, criminal procedure laws, and criminal investigation organization laws.

3. Require relevant agencies, organizations, and individuals to provide information and documents to serve the inspection, investigation, and verification of smuggling and illegal transportation of goods across the border.

4. Require courier and express delivery service enterprises to open postal items and goods exported or imported through postal and express delivery channels for inspection when there is a basis to believe that such postal items or goods contain documents or goods related to smuggling and illegal transportation of goods across the border.

5. Use signal flags, signal lights, flares, whistles, loudspeakers; use weapons and support tools in accordance with the provisions of the law on the management and use of weapons, explosives, and support tools.

6. Outside the customs operation area, the customs authority coordinates and carries out customs control activities to prevent and combat smuggling and illegal transportation of goods across the border in accordance with the provisions of the law.

Article 90. Authority of the customs authority and customs officers in handling acts of smuggling and illegal transportation of goods across the border

1. Handle administrative violations, apply preventive and enforcement measures for administrative violations in accordance with the provisions of the law on handling administrative violations.

In cases where there are grounds to believe that there is smuggling or illegal transportation of goods across the border, the Head of the Customs Sub-Department, the Head of the Control Team under the Customs Department, the Head of the Anti-Smuggling Control Team, and the Commander of the Sea Control Unit under the Anti-Smuggling Investigation Department have the authority to stop transport vehicles, temporarily detain individuals, and escort violators. The order and procedures for temporary detention and escorting violators shall follow the provisions of the Law on Handling Administrative Violations.

2. When discovering violations of customs law that reach the level requiring criminal liability, the customs authority and customs officers have the authority to initiate the prosecution of the case, prosecute the accused, and conduct investigative activities in accordance with the provisions of criminal procedure law and the law on criminal investigation organization.

3. Customs authorities and customs officers, when conducting activities prescribed in this Article, must be responsible before the law for their decisions.

Article 91. Rights and obligations of organizations and individuals involved in the prevention and combat of smuggling and illegal transportation of goods across borders

1. In the prevention and combat of smuggling and illegal transportation of goods across borders, organizations and individuals involved have the rights to:

a) Provide information, documents, and evidence related to the violation to the customs authority; request the customs authority to carry out an appraisal to protect their legitimate rights and interests;

b) Be protected in terms of confidentiality, personal safety, and receive benefits according to the provisions of law when providing information, reporting, or denouncing acts of smuggling and illegal transportation of goods across borders.

2. In the prevention and control of smuggling and illegal transportation of goods across the border, related organizations and individuals have the following obligations:

a) Operators and persons present on the means of transport must comply with orders to stop the vehicle, undergo inspection, and present documents, papers, and materials as requested by customs officials. The operator of the transport vehicle is responsible for providing the cargo hold diagram, guidance, and opening any suspected storage areas on the transport vehicle for customs officials to inspect;

b) Credit institutions and insurance organizations are obliged to provide records and documents related to payment transactions and insurance transactions upon the request of customs authorities to serve the investigation, verification, and handling of acts of smuggling and illegal transportation of goods across the border;

c) Organizations and individuals related to exported, imported, and transit goods, as well as vehicles for exit, entry, or transit, have the obligation to provide information, records, and documents serving the activities of investigation, verification, and handling of acts of smuggling and illegal transportation of goods across the border; they must be present at the customs agency’s headquarters to explain related matters when requested.

Article 92. Equipment and use of technical means and facilities serving the prevention and control of smuggling and illegal transportation of goods across the border

1. Customs authorities and customs officers are equipped with and use professional technical means, weapons, support tools, flags, signal flares, signal lights, observation devices, scanning devices, biochemical technology, mechanical, electrical, electronic equipment, and other means as prescribed by law to carry out the task of preventing and combating smuggling and illegal transportation of goods across the border. The equipping and use of weapons and support tools must comply with the provisions of the law on management and use of weapons, explosives, and support tools.

2. When necessary, customs authorities and customs officers directly performing tasks to prevent and combat smuggling and illegal transportation of goods across the border may request agencies, organizations, and individuals to cooperate with forces, support means, and provide information; if the supported means are damaged, the customs authority must compensate in accordance with the provisions of the law.

Chapter VI. CUSTOMS INFORMATION AND STATISTICS ON EXPORT AND IMPORT GOODS

Section 1. CUSTOMS INFORMATION

Article 93. Customs information

Customs information is collected, stored, managed, and used to serve the implementation of customs procedures; statistics on export and import goods; applying risk management in customs operations; post-clearance inspections; preventing and combating smuggling, illegal transportation of goods across the border, and other operational activities of customs authorities.

Article 94. Customs information system

1. The customs information system includes:

a) Database on the information system;

b) Technical infrastructure of the information system.

2. The customs information database includes:

a) Information on export, import, and transit goods;

b) Information on departure, entry, and transit vehicles;

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

d) Other information related to the operational activities of the customs authority.

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

The customs authority applies information security measures to prevent unauthorized access to the customs information system.

Article 95. Collection and provision of domestic customs information

1. The customs authority organizes the collection of information from the following sources:

a) Customs operational activities;

b) Ministries and ministerial-level agencies involved;

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

d) Other sources of information.

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

a) Receiving and providing information to customs declarants;

b) Developing and implementing a coordination mechanism for exchanging and providing information with functional agencies of relevant ministries and ministerial-level agencies;

c) Applying measures and professional techniques to collect information;

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

d) Exploit other related sources of information.

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

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

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

c) Organizations and individuals participating in or related to export, import, exit, entry, and transit activities have the responsibility to provide information to customs authorities according to the provisions of this Law and other relevant legal regulations.

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

Article 96. Collection of customs information abroad

1. Customs information collected abroad includes:

a) Information provided by customs authorities, other state agencies, and territories under cooperation agreements supporting the exchange and provision of information;

b) Information provided by relevant international organizations under international treaties to which the Socialist Republic of Vietnam is a member;

c) Information of organizations and individuals participating in or related to the production of goods and export, import activities of goods provided upon the request of the customs authorities shall be carried out in accordance with the provisions of Vietnamese law and international treaties to which the Socialist Republic of Vietnam is a member.

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

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

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

c) Verify acts of smuggling, illegal transportation of goods across borders, or other acts violating customs laws;

d) Verify other information related to participants or related to export, import, exit, entry, transit activities; exported, imported, and transit goods; exit, entry, and transit transport means.

Section 2. EXPORT AND IMPORT GOODS STATISTICS

Article 97. Export and import goods statistical activities

1. Export and import goods statistical activities are the processes of collecting, processing, aggregating, analyzing, forecasting, reporting, disseminating, and storing statistical information on exported and imported goods organized and carried out by the General Department of Customs.

2. Information on export and import goods statistics is the product of statistical activities, including statistics on export and import goods and an analysis of that statistical data.

3. The General Department of Customs organizes the publication of statistical publications on export and import goods.

Article 98. Report on statistics of export and import goods

The General Department of Customs reports to the Ministry of Finance and the Government statistical information on export and import goods on a monthly basis according to the prescribed forms and submits analytical reports evaluating the situation of goods export and import.

Chapter VII. STATE MANAGEMENT OF CUSTOMS

Article 99. Content of state management of customs

The content of state management of customs includes:

1. Formulating and directing the implementation of strategies, plans, and development programs for Vietnam Customs;

2. Issue and organize the implementation of legal normative documents on customs;

3. Guide, implement, and propagate customs laws;

4. Regulate the organization and activities of Customs;

5. Train, foster, and build the team of customs officials;

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

7. Conduct state statistics on customs;

8. Inspect, examine, resolve complaints and denunciations, and handle violations of customs laws;

9. Cooperate internationally in customs.

Article 100. State management agency on customs

1. The Government uniformly manages state affairs on customs.

2. The Ministry of Finance is responsible to the Government for implementing unified state management on customs.

3. Ministries and ministerial-level agencies, within the scope of their duties and powers, are responsible for coordinating with the Ministry of Finance in state management of customs.

4. People's Committees at all levels, within the scope of their tasks and powers, are responsible for organizing the implementation of customs law in their localities.

Chapter VIII. ENFORCEMENT PROVISIONS

Article 101. Amendments and supplements to certain articles of the Law on Tax Administration No. 78/2006/QH11 as amended and supplemented under Law No. 21/2012/QH13

1. Amend Clause 5, Article 4 as follows:

"5. Apply a preferential regime when performing tax procedures for exported and imported goods if the taxpayer meets all the conditions for applying the preferential regime as prescribed by the Customs Law."

2. Amend Clause 4, Article 32 as follows:

"4. For exported and imported goods, the deadline for submitting tax declaration dossiers shall comply with the provisions of the Customs Law."

3. Amend Clause 2, Article 34 as follows:

"2. For exported and imported goods, the submission of supplementary tax declaration dossiers shall be carried out in accordance with the provisions of the Customs Law."

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

“b) Cases of post-clearance inspections in accordance with the provisions of the Customs Law.

When conducting post-clearance inspections, if signs of tax evasion or tax fraud are detected, the Director General of the Post-Clearance Inspection Department, the Director General of the Customs Department, or the Chief of the Post-Clearance Inspection Sub-Department has the authority to decide on the application of measures prescribed in Section 4, Chapter X of this Law;”

5. Abolish item d, Clause 3, Article 77; remove the phrase “and item d” in point a, Clause 1, Article 78; remove the phrase “at the taxpayer's premises in accordance with Clause 2, Article 34 of this Law” in point a, Clause 2, Article 107.

6. Amend the phrase “from the date of declaration registration” in point a, Clause 2, Article 107 to “from the date of clearance”.

Article 102. Amendments and supplements to certain provisions of the Law on Handling Administrative Violations No. 15/2012/QH13

1. Amend Clause 1, Article 122 as follows:

“1. Administrative detention of individuals may only be applied in cases where it is necessary to immediately prevent or stop acts that disturb public order, cause injury to others, or there is a basis to believe that there are acts of smuggling or illegal transportation of goods across the border.”

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

“1. In cases where there are acts that disturb public order, cause injury to others, or there is a basis to believe that there are acts of smuggling or illegal transportation of goods across the border as prescribed in Clause 1, Article 122 of this Law, the following persons have the authority to decide on administrative detention:”

Article 103. Effectiveness

This Law takes effect from January 1, 2015.

Customs Law No. 29/2001/QH10 and Law No. 42/2005/QH11 amending and supplementing a number of articles of the Customs Law shall cease to be effective from the date this Law comes into effect.

Amended and supplemented provisions:

Article 104. Detailed Regulations

The Government shall provide detailed regulations for the articles and clauses assigned in the Law.

This Law was passed by the National Assembly of the Socialist Republic of Vietnam, 13th legislature, 7th session, on June 23, 2014./.

CHAIRMAN OF THE NATIONAL ASSEMBLY

Nguyen Sinh Hung