Decree 08/2015/NĐ-CP – guiding the Customs Law

Pursuant to the Law on Government Organization dated December 25, 2001;

Pursuant to the Customs Law dated June 23, 2014;

At the proposal of the Minister of Finance,

The Government issues a Decree detailing and guiding the implementation of the Customs Law on customs procedures, inspection, supervision, and customs control.

Chapter I. GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides detailed regulations on certain articles and measures to implement the Customs Law on customs procedures, customs inspection, supervision, and customs control for export, import, and transit goods, means of transport for exit, entry, and transit, and information related to state management activities in 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 the rights and obligations related to the export, import, and 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. Interpretation of terms

In this Decree, the following terms are understood as follows:

1. "Electronic customs procedures" are customs procedures in which the declaration, receipt, processing of customs declaration information, and exchange of other information according to the provisions of the law on customs procedures among the relevant parties are carried out through the Customs Electronic Data Processing System.

Amended and supplemented provisions:

2. "Customs Electronic Data Processing System" is the system managed by the General Department of Customs that allows the customs authorities to carry out electronic customs procedures, and to connect and exchange information on export and import activities with the relevant ministries and agencies.

3. “Electronic customs declaration system” is a system that allows customs declarants to perform electronic customs declarations, receive information, and feedback results from the customs authority during the process of carrying out electronic customs procedures.

4. “Value consultation” is the exchange and provision of information between the customs authority and the customs declarant regarding the determination of the declared customs value by the customs declarant.

5. “Exported and imported goods subject to specialized inspection” are exported and imported goods that must be inspected for quality, health, culture, animal quarantine, plant quarantine, and food safety in accordance with the law.

Article 4. Place of customs procedures

Amended and supplemented provisions:

1. The place for carrying out customs procedures is conducted according to the provisions in Article 22 of the Customs Law.

2. Based on the export and import situation in each period, the Prime Minister shall decide the list of imported goods that must undergo customs procedures at the entry port.

Amended and supplemented provisions:

3. Based on the planning and the announcement of the system of seaports, international airports, land border gates, international railway stations, and the public postal network providing international services, the Minister of Finance decides on the organization of the apparatus and the arrangement of personnel to carry out customs procedures.

Based on the planning and the announcement of the inland waterway port system with export, import, exit, entry, and transit activities; export and import cargo ports established domestically; planning of international airports and the export and import cargo turnover, workload in areas with export, import, exit, entry, and transit activities, the Minister of Finance regulates the conditions, procedures for establishment, and cessation of operations for customs procedure locations and extended air cargo warehouses.

Article 5. Customs declarants

Customs declarants include:

1. Exporters and importers. In cases where the owner of goods is a foreign trader not present in Vietnam, customs procedures must be conducted through a customs procedure agent.

2. The owner of the vehicle, the person operating the transport vehicle for exit, entry, or transit, or the person authorized by the vehicle owner for exit, entry, or transit.

Amended and supplemented provisions:

3. The person authorized by the owner of the goods in case the goods are gifts, presents from individuals; luggage sent before or after the trip of the person exiting or entering.

Amended and supplemented provisions:

4. The person providing goods transit services.

5. The agent performing customs procedures.

6. Enterprises providing international postal services, international express delivery services except in cases where the owner of the goods requests otherwise.

Amended and supplemented provisions:

Article 6. Subjects required to carry out customs procedures, subject to customs inspection and supervision

1. Subjects required to carry out customs procedures:

a) Exported, imported, and transited goods; items on means of transport departing, arriving, or in transit; cash foreign currency, cash Vietnamese dong, transfer instruments, gold, precious metals, gemstones, cultural products, relics, antiques, treasures, exported and imported postal items and parcels; luggage of departing or arriving individuals; other items exported, imported, or in transit within the jurisdiction of the customs authority;

b) Land, rail, air, sea, inland waterway, and river transport vehicles departing, arriving, or in transit.

2. Subjects subject to customs inspection:

a) Subjects prescribed in Clause 1 of this Article;

b) Customs dossiers and documents related to the subjects prescribed in Clause 1 of this Article.

3. Subjects under customs supervision:

a) Subjects prescribed in Clause 1 of this Article;

b) Goods, means of transport within the customs operation area; goods that are machinery, equipment, raw materials, and supplies imported for processing, manufacturing export goods, being stored at the production facilities of organizations or individuals;

c) Goods subject to specialized inspection brought to storage awaiting customs clearance;

d) Goods in transit under customs supervision.

Amended and supplemented provisions:

Article 7. Implementation of the National Single Window mechanism

1. Customs declarants provide information and submit electronic documents to carry out customs procedures and administrative procedures of state agencies related to exported and imported goods through an integrated information system (hereinafter referred to as the National Single Window). The timing of providing information and submitting electronic documents is carried out in accordance with the provisions of sectoral management laws and the guiding documents implementing the sectoral management laws.

2. State agencies receive and process information from customs declarants; provide feedback on processing results to customs declarants; exchange administrative procedure information and results of administrative procedure information processing between state agencies through the National Single Window.

3. Customs declarants receive processing results from state agencies through the National Single Window.

4. The customs authority shall base on the results of handling by state agencies to make the final decision on the clearance of export, import, and transit goods, and feedback the results to the customs declarant through the National Single Window portal.

Amended and supplemented provisions:

Article 8. Responsibilities of Ministries and sectors in implementing the National Single Window Mechanism

1. The Ministry of Finance shall take the lead and coordinate with relevant ministries and sectors to:

a) Build and develop the National Single Window portal;

b) Issue regulations on the management and operation of the National Single Window portal;

c) Standardize technical requirements for connecting the National Single Window portal and sectoral processing systems based on national technical standards;

d) Develop shared data directories among ministries and sectors on the National Single Window portal;

e) Amend and supplement regulations related to administrative procedures to be implemented electronically under the National Single Window Mechanism;

e) Develop and implement a financial mechanism to ensure the management, operation, maintenance, and development of the national single-window information portal, the ASEAN single-window mechanism, and the information exchange mechanism on exported, imported, and transit goods, as well as on vehicles exiting, entering, and transiting, based on international treaties to which the Socialist Republic of Vietnam is a member.

2. Ministries and sectors are responsible for issuing administrative procedures to implement the national single-window mechanism; developing a national administrative and trade database applied to electronic documents exchanged and implemented under the national single-window mechanism.

3. General Department of Customs:

a) Responsible for managing and operating the national single-window information portal;

b) Participate in negotiations and implement international treaties related to the exchange of information between the National Single Window and other countries based on international treaties to which the Socialist Republic of Vietnam is a party.

Chapter II. PRIORITY REGIME FOR ENTERPRISES

Supplementary provisions

Article 9. Priority regime

1. The priority regime is implemented in accordance with the provisions of Article 43 of the Customs Law.

2. Customs authorities and port or warehouse business agencies shall prioritize handling goods procedures first and prioritize inspection and supervision.

3. In case goods are subject to specialized inspection, enterprises are allowed to bring imported goods to their warehouse for preservation while waiting for the results of the specialized inspection, except when the specialized inspection law requires goods to be inspected at the border gate. In cases where goods must be inspected at the border gate, they shall be prioritized for inspection.

Supplementary provisions

Article 10. Conditions for Applying the Preferential Regime

Amended and supplemented provisions:

1. Complying with customs law and tax law

Within a continuous period of 02 years up to the time the enterprise submits a document requesting recognition as a prioritized enterprise, the enterprise has not violated tax or customs law regulations to the extent of being sanctioned for the following acts:

a) Acts of tax evasion; tax fraud; smuggling and illegal transportation of goods across the border;

b) Acts of administrative violations with forms or levels of penalties exceeding the authority of the Head of the Customs Sub-department and equivalent positions.

Amended and supplemented provisions:

2. Conditions for properly complying with accounting and auditing law:

a) Applying accounting standards as prescribed by the Ministry of Finance;

b) Annual financial statements must be audited by an auditing company qualified to provide auditing services according to the provisions of the law on independent auditing. The audit opinion on the financial statements stated in the audit report must be an unqualified opinion in accordance with Vietnamese auditing standards.

Amended and supplemented provisions:

3. Conditions on the internal control system:

The enterprise must implement and maintain a system, management processes, supervision, and control over the actual operations throughout its entire import and export supply chain.

Amended and supplemented provisions:

4. Conditions on export and import turnover:

a) Enterprises exporting and importing must achieve a turnover of 100 million USD per year;

b) Enterprises exporting goods produced in Vietnam must achieve a turnover of 40 million USD per year;

c) Enterprises exporting agricultural and aquatic products produced or farmed in Vietnam must achieve a turnover of 30 million USD per year;

d) Customs procedure agent: the number of customs declarations processed in a year reaches 20,000 declarations per year.

The export and import turnover specified in points a, b, c, and d of this clause is the average turnover over 2 consecutive years up to the date the enterprise submits a written request for consideration, excluding entrusted export and import turnover.

Amended and supplemented provisions:

5. The condition on export and import turnover specified in Clause 4 of this Article does not apply to enterprises that are granted certification by the Ministry of Science and Technology as high-tech enterprises in accordance with the High-Tech Law.

6. The Ministry of Finance shall consider applying the preferential regime as stipulated in Article 9 of this Decree to imported goods for the implementation of key investment projects directed by the Prime Minister before the investment permit is granted, which are in the stage of basic construction.

Amended and supplemented provisions:

Article 11. Procedures for recognition, extension, temporary suspension, and termination of the application of the preferential regime

1. The dossier for requesting recognition as a preferential enterprise includes:

a) Written request according to the form issued by the Ministry of Finance: 01 original copy;

b) Report on the situation and statistics of the enterprise's export and import activities in the last 02 years according to the form issued by the Ministry of Finance: 01 original copy;

c) Report on compliance with customs law, tax law, and accounting law in the last 02 years according to the form issued by the Ministry of Finance: 01 original copy;

d) Audited financial statements in the last 02 years: 01 photocopy;

e) Audit reports in the last 02 years: 01 photocopy;

e) Inspection conclusion reports in the last 2 years (if any): 01 photocopy;

g) Description of the enterprise's internal control system, in which the management, supervision, and actual operational control processes throughout the enterprise's export and import supply chain are fully described: 01 photocopy;

h) Certificates of commendation, quality certificates (if any): 01 photocopy.

2. Appraisal, recognition of priority enterprises

2. Appraisal and recognition of priority enterprises

a) Within 30 days from the date of receiving a complete dossier as prescribed in Clause 1 of this Article, the General Department of Customs shall appraise and conclude on the recognition of priority enterprises. In complex cases that require opinions from relevant Ministries and agencies, the appraisal period may be extended but shall not exceed 30 days;

b) In the case where the enterprise meets the conditions, the General Director of the General Department of Customs shall issue a decision to recognize the enterprise as a priority enterprise.

The decision to recognize a priority enterprise is valid for 03 years from the date of issuance of the decision and is automatically extended for an additional 03 years if the enterprise still fully meets the conditions as prescribed.

3. Temporary suspension of priority regime application: In case the enterprise has not fulfilled its responsibilities under Article 45 of the Law on Customs when notified by the customs authority, the customs authority shall temporarily suspend the application of the priority regime for a period of 60 days.

4. Suspension of priority regime application

The enterprise shall be suspended from applying the priority regime in the following cases:

a) The enterprise no longer meets one of the conditions for applying the priority regime as prescribed in Article 10 of this Decree;

b) The temporary suspension period for the application of the priority regime has expired and the enterprise has not complied with the provisions of Article 45 of the Law on Customs;

c) The enterprise requests to stop applying the priority regime.

In the case that an enterprise has been suspended from applying the priority regime, for the following 2 years, the General Department of Customs shall not consider or recognize the enterprise as a priority enterprise.

Amended and supplemented provisions:

Article 12. Management of priority enterprises

1. Responsibilities of the customs authorities in implementing the priority regime:

a) Monitor, collect, and analyze the enterprise's operational situation to guide the enterprise in improving compliance capacity, detect errors early to promptly correct them, and maintain the conditions for applying the priority regime;

b) Coordinate with the enterprise to immediately resolve arising issues;

c) Coordinate with port and warehouse business agencies to prioritize handling cargo delivery procedures, conducting inspections and supervision in advance for priority enterprises.

2. Responsibilities of enterprises applying the priority regime:

a) Fully comply with customs law, tax law, and properly follow laws on accounting and auditing;

b) Implement reporting procedures according to the provisions in Clauses 1 and 3, Article 45 of the Customs Law;

c) Exchange information with the customs authority to report any arising obstacles (if any), and issues related to maintaining the conditions for applying the priority regime;

d) Conduct review, self-inspection, detect and rectify errors, and report to the customs authority on errors that have been detected and corrected.

Chapter III. CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION OF EXPORT AND IMPORT GOODS

Section 1. APPLICATION OF RISK MANAGEMENT IN CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION

Article 13. Application of risk management in customs operations

1. Customs authorities shall conduct customs inspection, supervision, post-clearance inspection, audits, and other operational measures based on the aggregation and processing of the results of legal compliance assessments of customs declarants, and classify the level of risk.

Amended and supplemented provisions:

2. The General Director of the General Department of Customs, based on the aggregation and processing of the results of legal compliance assessments of customs declarants and the risk classification under Clause 1 of this Article according to the criteria issued by the Ministry of Finance, shall decide or delegate the decision on customs inspection, supervision, post-clearance inspection, customs audits, and other customs operational measures based on the suitability with human resources and actual customs management conditions.

Article 14. Legal compliance assessment of customs declarants

1. The assessment of the customs declarant's compliance level is based on a system of indicators and information regarding:

a) Frequency of violations of customs law and tax law;

b) The nature and extent of violations of customs law and tax law;

c) Cooperation with the customs authorities in carrying out customs procedures, inspections, customs supervision, and compliance with other decisions of the customs authorities.

2. The customs authority assesses the level of legal compliance of the customs declarant in order to apply appropriate customs management measures according to each level of compliance.

Article 15. Implementation of risk level classification

1. The classification of risk levels in export, import, exit, entry, and transit activities is carried out based on the legal compliance of the customs declarant.

2. In the process of classifying risk levels, the customs authority considers relevant factors, including:

a) Management policies, tax policies for exported, imported, and transited goods, exit, entry, and transit vehicles, and passenger luggage for exit, entry, and transit;

b) Nature and characteristics of goods, luggage, and means of transport;

c) Frequency, nature, and severity of violations related to goods, luggage, and means of transport;

d) Origin of exported, imported, and transited goods;

e) Routes and methods of transporting goods and luggage;

f) Other factors related to the process of export, import, exit, entry, and transit activities.

3. The customs authority conducts a risk classification assessment for customs declarants, export, import, exit, entry, and transit activities at different levels in order to apply appropriate customs inspection, supervision, and inspection measures.

Section 2. CLASSIFICATION OF EXPORT AND IMPORT GOODS

Article 16. Classification of goods

1. Goods are classified to determine the name and code number of goods according to the Vietnam export and import goods list.

2. The classification of goods is based on customs documents, technical documents, and information on the composition, physical and chemical properties, characteristics, and uses of export and import goods.

3. Goods are classified to determine the code number of goods as a basis for tax calculation and the implementation of goods management policies.

4. The Minister of Finance shall provide detailed regulations on the classification of goods.

Article 17. Vietnam list of export and import goods

Amended and supplemented provisions:

1. The list of Vietnam's exported and imported goods includes code numbers, names, descriptions of goods, units of measurement, and accompanying explanatory content, and is developed based on full application of the international convention on the harmonized system of description and coding of goods as prescribed in Clause 1, Article 26 of the Customs Law.

2. The Minister of Finance issues the list of Vietnam's exported and imported goods nationwide.

3. The list of Vietnam's exported and imported goods is used to:

a) Develop tariff schedules applicable to exported and imported goods;

b) Develop goods lists for state management in accordance with government regulations;

c) Conduct state statistics on exported and imported goods;

d) Serve the state management of export and import of goods and other areas.

Article 18. Database on the list of Vietnam's exported and imported goods

1. The database on the List of Vietnam's Export and Import Goods is a collection of information related to the classification of goods, for export and import goods, including:

a) The database on the List of Vietnam's Export and Import Goods, the list of goods prohibited from export, temporarily suspended from export, the list of goods prohibited from import, temporarily suspended from import, the list of goods exported and imported under the license of the competent state agency; the list of goods subject to specialized inspection;

b) Guiding documents on goods classification from the Ministry of Finance.

2. The Minister of Finance shall stipulate in detail the development and use of the database on the List of Vietnam's Export and Import Goods.

Article 19. Responsibilities of Ministries and sectors in implementing the classification of export and import goods

1. The Ministry of Finance is responsible for promulgating the List of Exported and Imported Goods of Vietnam, and the codes for exported and imported goods.

2. Ministries and ministerial-level agencies, within the scope of their functions and powers, when issuing regulations or considering the resolution of issues related to the classification of exported and imported goods, must comply with the provisions of Article 26 of the Customs Law and the provisions of this Decree.

3. Ministries and ministerial-level agencies managing specialized sectors under the provisions of law shall develop lists of goods prohibited from export, temporarily suspended from export; lists of goods prohibited from import, temporarily suspended from import; lists of goods subject to export and import licensing; lists of goods subject to specialized inspection and send them to the Ministry of Finance. No later than 10 working days, the Ministry of Finance shall determine the appropriate commodity codes corresponding to the Vietnamese export and import goods list applicable to the export and import of these goods for the Ministries and ministerial-level agencies to carry out the publication.

For the list of goods prohibited for export, temporarily suspended from export, the list of goods prohibited for import, temporarily suspended from import, the list of goods subject to export and import licenses by competent state agencies, and the list of goods subject to specialized inspection managed by ministries or ministerial-level agencies issued before the effective date of this Decree but that do not yet have a commodity code or have a commodity code that does not yet conform, within 06 months from the effective date of this Decree, the ministries or ministerial-level specialized management agencies are responsible for coordinating with the Ministry of Finance to establish a commodity code that is suitable for the Vietnam export and import goods list for these goods.

Amended and supplemented provisions:

4. The Ministry of Finance is responsible for leading and coordinating with relevant Ministries, agencies, and organizations to decide on the classification of goods in cases where there are differences in the application of the Vietnam export and import goods list, or differences between the goods lists issued by Ministries and ministerial-level agencies prior to the effective date of this Decree and the Vietnam export and import goods list.

Section 3. CUSTOMS VALUE

Article 20. Principles and methods for determining customs value

Amended and supplemented provisions:

1. For exported goods: The customs value of exported goods is the selling price of the goods calculated up to the export border, excluding international insurance fees and international transportation fees. The selling price of goods calculated up to the export border is the price documented in the sales contract of the goods or in forms with legal value equivalent to the contract, commercial invoices, and related documents of the shipment corresponding to the actual exported goods.

Amended and supplemented provisions:

2. For imported goods: The customs value of imported goods is the actual price paid calculated up to the first port of entry based on the application of the General Agreement on Tariffs and Trade or according to international commitments that the Socialist Republic of Vietnam has signed. The first port of entry is determined as follows:

a) For sea and air transport, the first port of entry is the discharge port stated on the bill of lading;

b) For the rail transport method, the first entry border is the international intermodal railway station at the border;

c) For road and river transport methods, the first entry border is the border gate where the imported goods enter the territory of Vietnam.

3. The Minister of Finance shall detail Clause 1, Clause 2 of this Article and the principles, methods for determining customs value for other cases.

Amended and supplemented provisions:

Article 21. Inspection and determination of customs value

1. The inspection and determination of customs value are based on customs dossiers, relevant documents, and the actual goods.

2. Handling inspection results, determining the customs value during the customs clearance process:

a) In the case where the customs authority has sufficient grounds to reject the customs value declared by the customs declarant, and the customs declarant accepts the grounds for rejection provided by the customs authority, the customs authority will notify the declarant to amend and supplement; the customs authority will impose administrative sanctions and clear the goods according to regulations; if the customs declarant does not accept, the customs authority will carry out customs clearance according to the declarant's declaration and conduct post-clearance inspection;

b) In cases where the customs authority doubts the declared value but does not have sufficient grounds to reject it, and the declarant requests consultation, the customs authority shall release the goods based on the tax amount already paid by the declarant or guaranteed by a credit institution for the self-assessed tax, calculate the tax of the declarant, and carry out a value consultation. The maximum duration for consultation is 5 working days;

c) In cases where the customs authority doubts the declared value but does not have sufficient grounds to reject it, and the declarant does not request consultation, the customs authority shall clear the goods based on the tax amount already paid by the declarant or guaranteed by a credit institution for the self-assessed tax, and calculate the tax of the declarant. Post-clearance inspection shall be carried out in accordance with the provisions of this Decree.

3. The exchange rate between the Vietnamese dong and foreign currencies used to determine the taxable value is the foreign currency buying rate via bank transfer at the head office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam at the end of the day on the immediately preceding Thursday, or the end-of-day rate on the working day immediately before Thursday in case Thursday is a holiday or rest day. This exchange rate is used to determine the tax calculation rate for customs declarations registered within the week.

For foreign currencies that are not published with exchange rates by the Head Office of Vietnam Joint Stock Commercial Bank for Foreign Trade, the rates shall be determined based on the cross rates between the Vietnamese dong and certain foreign currencies published by the State Bank of Vietnam. For foreign currencies whose cross rates have not been published, the rates shall be determined according to the cross rate principle between the exchange rate of the US dollar (USD) with the Vietnamese dong and the exchange rate of the US dollar with those foreign currencies as published by the State Bank of Vietnam. The exchange rates published by the State Bank of Vietnam are the most recently reported rates on the website of the State Bank of Vietnam.

Supplementary provisions

Article 22. Customs Valuation Database

Amended and supplemented provisions:

1. The customs valuation database is information related to determining the customs value of exported and imported goods, collected, aggregated, and classified by the customs authorities in accordance with the regulations of the Ministry of Finance. The customs valuation database is centrally and consistently built by the General Department of Customs and is regularly updated.

2. The customs valuation database serves as a basis for assessing the risk regarding the value of exported and imported goods.

Section 4. PRIOR DETERMINATION OF CODE, ORIGIN, AND CUSTOMS VALUE

FOR EXPORTED AND IMPORTED GOODS

Article 23. Prior determination of code, origin, and customs value

1. The advance determination of tariff codes, origin, and customs value is carried out at the request of the customs declarant. The customs authority conducts the advance determination of tariff codes, origin, and customs value in accordance with the provisions of Article 28 of the Customs Law.

2. The advance determination of customs value includes the advance determination of the method and value level.

Article 24. Procedure for advance determination of tariff codes, origin, and customs value

1. Conditions for the advance determination of tariff codes, origin, and customs value

a) Organizations and individuals request the customs authority to advance determine the tariff codes, origin, and customs value for goods intended for export or import and provide the necessary information, documents, and dossiers related to the advance determination of tariff codes, origin, and customs value;

b) Exported and imported goods that require pre-determination of customs value are goods being exported or imported for the first time, or goods that have significant, unusual changes compared to the customs value that the declarant is implementing, or goods that are of a single-item nature, not common, or for which there are no identical or similar goods on the market for comparison.

Amended and supplemented provisions:

Amended and supplemented provisions:

2. Responsibilities of organizations and individuals requesting pre-determination of tariff code, origin, and customs value:

a) Submit a complete dossier requesting pre-determination of tariff code, origin, and customs value to the General Department of Customs;

b) Participate in dialogue with the customs authority to clarify the contents of the request for pre-determination of tariff code, origin, and customs value as requested by the customs authority;

c) Notify the General Department of Customs in writing within 10 working days from the date of any change related to the goods for which the customs code, origin, and customs value have been requested to be determined in advance, clearly stating the content, reason, day, month, and year of the change.

Amended and supplemented provisions:

Amended and supplemented provisions:

3. Responsibilities of the General Department of Customs:

a) Within 05 working days from the date of receiving the request, the General Department of Customs shall issue a written notice of refusal to pre-determine the code, origin, and customs value to the organization or individual in cases where the conditions or dossiers for pre-determining the code, origin, and customs value are not met;

b) The Director General of the General Department of Customs shall issue a written notification of the results of the prior determination of tariff classification, origin, and customs value within 30 days from the date of receipt of a complete dossier (in normal cases) or 60 days from the date of receipt of a complete dossier (in complex cases requiring verification and clarification). The written notification of the results of the prior determination of tariff classification, origin, and customs value shall be sent to the organization or individual, and simultaneously updated into the customs authority's database and made public on the General Department of Customs' electronic portal.

Amended and supplemented provisions:

4. The notice on the results of pre-determination of code, origin, and customs value serves as the basis for customs declaration when performing customs procedures.

In cases where an organization or individual does not agree with the content of the determination of the customs code, origin, or customs value made by the Director General of the General Department of Customs, and the organization or individual needs to clear goods through customs, the organization or individual shall pay taxes according to the declared value or provide a guarantee as prescribed to carry out customs clearance. The customs authority shall conduct post-clearance inspections at the customs office.

Amended and supplemented provisions:

5. In cases of disagreement with the content of prior determination of code, origin, or customs value, organizations or individuals may submit a written request to the General Department of Customs for consideration. Within 10 working days (for regular goods) or 30 days (for complex cases requiring verification or clarification) from the date of receipt of the customs declarant's request, the General Department of Customs shall provide a written response to the customs declarant.

Amended and supplemented provisions:

6. Validity of the written notification of the results of prior determination of code, origin, or customs value:

a) The written notification of the results of prior determination of code, origin, or customs value is valid for a maximum of 3 years from the date of issuance signed by the Director General of the General Department of Customs. Specifically, the written notification of the results of prior determination of the price level is directly effective for the shipment for which the price level was determined;

b) The notification text of the pre-determination results of tariff code, origin, and customs value is not valid in cases where the actual exported or imported goods or dossiers differ from the sample goods or dossiers submitted for pre-determination of tariff code, origin, and customs value;

c) The General Director of the General Department of Customs shall issue a document to annul the notification of the pre-determination results of tariff code, origin, and customs value in cases where it is discovered that the dossier for the pre-determination of tariff code, origin, and customs value provided by an organization or individual is inaccurate or dishonest;

d) The notification text of the pre-determination results of tariff code, origin, and customs value ceases to be effective in cases where the legal regulations forming the basis for issuing the notification of the pre-determination results of tariff code, origin, and customs value are amended, supplemented, or replaced.

Amended and supplemented provisions:

7. The Minister of Finance shall regulate the dossier for pre-determination of tariff code, origin, and customs value.

Section 5. CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS

Article 25. Customs Declaration

1. Customs declaration is carried out electronically. The declarant registers to carry out electronic customs procedures as prescribed by the Minister of Finance.

Amended and supplemented provisions:

2. The following cases can be declared on a paper customs declaration form:

a) Exported or imported goods of border residents;

b) Exported or imported goods exceeding the duty-free allowance of people exiting or entering the country;

c) Emergency relief goods, humanitarian aid;

d) Gifts, personal gifts, and personal belongings;

e) Goods that are means of transporting goods on a rotational basis under temporary import-export, temporary export-reimport as prescribed in Points a and b, Clause 1, Article 49 of this Decree;

f) Temporarily imported goods for re-export, temporarily exported goods for re-import to serve work within a certain period in case they are carried by travelers exiting or entering the country;

g) In cases where the customs electronic data processing system and the electronic customs declaration system cannot conduct electronic transactions with each other, and the cause may be due to one or both systems or other reasons. In cases where the customs electronic data processing system cannot perform electronic customs procedures, the customs authority is responsible for notifying on the customs electronic information portal no later than 01 hour from the time the electronic transactions cannot be conducted;

In case the electronic customs data processing system fails to perform electronic customs procedures, the customs authority is responsible for notifying on the customs electronic information page no later than 01 hour from the time the electronic transactions cannot be performed;

h) Other goods as prescribed by the Minister of Finance.

Amended and supplemented provisions:

3. The customs declarant must fully, accurately, truthfully, and clearly declare the criteria on the customs declaration; calculate by themselves to determine the taxes and other amounts payable to the state budget, and be responsible before the law for the declared contents.

Amended and supplemented provisions:

4. When making a customs declaration, the customs declarant shall:

a) Create the information for the customs declaration on the electronic customs declaration system;

b) Submit the customs declaration to the Customs authority through the customs electronic data processing system;

c) Receive feedback and follow the instructions of the Customs authority.

For customs declarations on paper customs declaration forms, the customs declarant shall fully declare the criteria on the customs declaration, sign, and stamp (except in the case of an individual declarant) on the declaration to submit to the customs authority.

Amended and supplemented provisions:

5. For exported and imported goods that are not subject to export tax, import tax, special consumption tax, value-added tax, environmental protection tax, or are exempt from tax; considered for export or import tax exemption or applied tax rates according to tariff quotas and have been released or cleared through customs, but subsequently there is a change regarding objects not subject to tax or purposes eligible for exemption, considered for exemption; applied tax rates according to tariff quotas; goods that are raw materials or supplies imported for processing, manufacturing of exported goods, and temporarily imported - re-exported goods that have been released or cleared through customs but later change their use or enter domestic consumption must be declared with a new customs declaration. Export and import goods management policy; Tax policy on exported and imported goods is implemented at the time of registering a new customs declaration, except in cases where the export and import goods management policy has already been fully applied at the time of registering the initial declaration.

6. Exported and imported goods under different types must be declared on separate export and import goods declarations corresponding to each type.

7. Customs declaration for goods with multiple contracts or orders

a) Imported goods with multiple contracts or orders, having one or several invoices from a single seller, under the same delivery terms, the same method of payment, delivered in one batch, with one bill of lading, may be declared on one or multiple customs declarations;

b) Exported goods with multiple contracts or orders, under the same delivery terms, the same method of payment, sold to the same customer, and delivered in one batch, may be declared on one or multiple customs declarations.

8. Single-time declaration registration

Customs declarants who regularly export and import certain goods, within a certain period under the same sales contract with the same buyer and seller, through the same customs checkpoint, can register a single customs declaration for a period not exceeding 01 year.

A single customs declaration is no longer valid for customs procedures when there is a change in tax policy or export-import goods management policy.

9. The use of electronic customs declarations

The electronic customs declaration form is valid for use in performing procedures related to taxes, issuing certificates of origin for goods, banking payment procedures, and other administrative procedures; it also proves the legality of goods circulated in the market. Relevant state management agencies use the electronic customs declaration form to meet management requirements and do not require the declarant to provide a paper customs declaration form.

The Customs Authority is responsible for providing customs declaration information in electronic data form to relevant state management agencies. The relevant agencies are responsible for equipping devices to look up data on the electronic customs declaration form.

Amended and supplemented provisions:

10. The Ministry of Finance stipulates details regarding supplementary declaration, cancellation of customs declaration, one-time registration of customs declaration, and declaration of new customs declaration for goods whose purpose is changed or for domestic consumption.

Article 26. Receiving, inspecting, registering, and processing customs declarations

1. The electronic customs data processing system operates to receive, inspect, register, and process customs declarations 24 hours a day, 7 days a week.

2. In the case of refusal to register a customs declaration, the Customs authority shall notify the declarant through the electronic customs data processing system and clearly state the reason.

3. In the case of acceptance of a customs declaration registration, the electronic customs data processing system shall assign a customs declaration number, process the customs declaration, and provide feedback to the declarant.

Amended and supplemented provisions:

4. The General Director of the General Department of Customs, based on the risk classification criteria prescribed by the Minister of Finance, shall decide on customs inspections and notify the declarant through the electronic customs data processing system in one of the following forms:

a) Accept the information declared in the customs declaration and allow customs clearance;

b) Check the related documents belonging to the customs dossier submitted or presented by the customs declarant, or the relevant documents on the national single window portal to decide on the customs clearance of goods or to conduct a physical inspection of the goods to decide on customs clearance.

Amended and supplemented provisions:

5. In case of customs declaration on a paper customs declaration form

The registration of the customs declaration form is carried out immediately after the customs declarant declares and submits a complete customs dossier according to regulations and after the customs authority checks the conditions for registering the customs declaration form, including:

a) Checking the completeness and validity of the customs declaration information and the documents belonging to the customs dossier;

b) Checking compliance with management regimes, policies, and tax policies for exported and imported goods;

c) Inspect the implementation of measures to suspend customs procedures. The Head of the Customs Sub-Department where the dossier is received and processed shall base the decision on the customs documentation and the actual goods to decide on the customs procedures.

In cases where the conditions for registering a customs declaration are met, the customs authority shall issue a registration number for the customs declaration and decide on customs inspection according to regulations.

In cases where the conditions for registering a customs declaration are not met, the customs authority shall immediately notify the declarant of the reasons in writing.

6. Exported and imported goods during the validity period of the customs declaration as stipulated in Clause 2, Article 25 of the Customs Law shall be subject to export and import goods management policies; tax policies on exported and imported goods effective at the time of declaration registration.

7. Incomplete customs declarations for exported and imported goods serving urgent requirements, specialized goods serving national defense and security as stipulated in Article 50 of the Customs Law, and incomplete customs declarations for exported and imported goods of prioritized enterprises as stipulated in Article 43 of the Customs Law include the following contents: Name and address of the exporter and importer; preliminary information on the name of the goods, quantity, and value; entry port; time of transport vehicles transporting the exported or imported consignment.

Exported and imported goods subject to tax shall be applied the tax policy in effect at the time of registration and submission of an incomplete customs declaration.

Article 27. Customs Document Inspection

1. The inspection of customs documents shall be carried out in accordance with the provisions of Article 32 of the Customs Law. The deadline for completing the inspection of customs documents shall comply with the provisions of Point a, Clause 2, Article 23 of the Customs Law.

Amended and supplemented provisions:

2. During the detailed inspection of documents by customs officers, if inaccuracies, incompleteness, or inconsistencies between the customs declaration and related documents in the customs file are detected; or if there are signs of non-compliance with goods management policies, tax policies on exported and imported goods, and other relevant legal regulations, the Head of the Customs Sub-Department where the customs declaration is received and registered shall consider and decide on the physical inspection of the goods.

Amended and supplemented provisions:

3. In cases where the customs document inspection is carried out by customs officers, the Head of the Customs Sub-department considers the request of the declarant and decides to extend the time for submitting the originals of certain documents attached to the customs declaration for a period not exceeding 30 days from the date of customs declaration registration.

Amended and supplemented provisions:

Article 28. Customs inspection during the loading and unloading of goods at seaports and airports

1. Based on the results of risk management information analysis, the import goods declaration provided before the goods arrive at the border gate, the customs authority decides on the actual inspection of the goods through X-ray machines and other technical equipment.

2. Enterprises operating ports, warehouses, and yards are responsible for arranging the location for installing X-ray machines and other technical equipment for customs authorities to inspect in the area where goods are loaded and unloaded onto and from transport vehicles.

3. In the case of inspecting goods through X-ray machines or technical equipment, if the customs authority detects a shipment that is suspicious and needs actual inspection by customs officers, the customs authority shall notify the port, warehouse, and yard business to coordinate the allocation of a separate storage area.

Article 29. Actual inspection of goods

Amended and supplemented provisions:

1. The contents of the inspection include: checking the name of the goods, code, quantity, weight, volume, type, quality, origin, and customs value of the goods. Checking the conformity between the actual goods and the customs documents.

Amended and supplemented provisions:

2. Authority to decide the form and level of actual inspection of goods.

For exported and imported goods, an actual inspection must be carried out. The Head of the Customs Sub-Department where the customs documents are received and processed shall base on the provisions in Clause 4, Article 26 of this Decree and information related to the goods to decide the form and level of the actual inspection of the goods.

The time limit for completing the actual inspection of goods shall comply with the provisions at Point b, Clause 2, Article 23 of the Law on Customs.

In case there are signs of violation of customs laws, the Head of the Customs Sub-Department where the customs documents are received and processed, the Head of the Customs Sub-Department where the goods are stored, or the head of the customs authority managing the location of the concentrated inspection of goods shall decide to change the level and form of the actual inspection of goods and shall be responsible for their decision.

Amended and supplemented provisions:

3. Level of physical inspection of goods: The physical inspection of goods is conducted until there is sufficient basis to determine the legality and compliance of the entire shipment with the customs documentation.

Customs officers carry out the physical inspection of goods according to the decision of the Head of the Customs Sub-Department and based on information related to the goods at the time of inspection; they are responsible for the inspection results of the portion of goods that are inspected.

Amended and supplemented provisions:

4. Forms of physical inspection of goods:

a) Customs officers conduct direct inspection;

b) Inspection using technical means or other professional measures;

c) Inspection through the analysis or appraisal results of goods.

During the actual inspection of goods, if it is necessary to change the form of goods inspection, the Head of the Customs Sub-Department where the inspection takes place shall decide. The results of actual inspection using X-ray machines, scanning equipment combined with electronic scales, and other technical devices serve as a basis for the customs authority to make decisions regarding the clearance of goods.

Amended and supplemented provisions:

5. In cases where, with the machinery and technical equipment available at the Customs Sub-Department or customs inspection location, the customs officer conducting the actual inspection of goods does not have sufficient grounds to determine the accuracy of the declarant's declaration regarding the name of the goods, code, type, quality, quantity, weight, the customs officer shall request the professional organizations of the customs authority to carry out analysis, classification, or appraisal to determine the above contents.

In cases where the customs authority does not have sufficient conditions to determine the accuracy of the declarant's declared content, the customs authority shall request an appraisal from an appraisal organization in accordance with the provisions of law and base the customs clearance decision on the appraisal results.

Article 30. Handling the results of customs inspection

Amended and supplemented provisions:

1. In cases where the declarant agrees with the customs authority's inspection conclusions regarding the name of goods, code, origin, weight, type, quality, and customs value of the goods, the declarant shall supplement the declaration content as required by the customs authority and be processed in accordance with the provisions of tax law, law on handling administrative violations, or relevant legal regulations.

In cases where there is disagreement with the inspection conclusions of the customs authority regarding the goods' name, code, origin, weight, type, quality, or customs value, the customs declarant shall file a complaint or may choose an appraisal agency or organization to conduct the appraisal of the goods in accordance with the law. If the customs declarant selects an appraisal agency or organization, the customs authority shall base its decision on the conclusions of the appraisal agency or organization to decide on the customs clearance.

2. In cases where the customs authority does not agree with the appraisal results provided by the customs declarant, the customs authority shall select an appraisal agency or organization and base its decision on the results of this appraisal to decide on the customs clearance. If the customs declarant does not agree with the inspection conclusion of the customs authority, they may file a complaint or initiate a lawsuit in accordance with the law.

Amended and supplemented provisions:

Article 31. Collection and payment of fees for customs procedures

1. The customs declarant must pay the customs procedure fees in accordance with the law on fees and charges.

2. The Minister of Finance shall stipulate in detail the procedures and forms of collection and payment of customs fees.

Article 32. Release of goods, customs clearance of goods

Amended and supplemented provisions:

1. The release of goods is carried out in accordance with the provisions of Article 36 of the Customs Law. Cases of goods being released include:

a) It is necessary to perform analysis, classification, or inspection to determine the commodity code, quantity, weight, and volume of export and import goods, and the customs declarant has paid taxes or the tax payment is guaranteed by a credit institution based on the customs declarant's self-declaration and tax calculation;

b) Export and import goods that do not have an official price at the time of declaration registration, and the customs declarant has paid the tax or the tax payment is guaranteed by a credit institution based on the price temporarily calculated by the customs declarant;

c) Exported and imported goods in accordance with the provisions at Point b, Clause 2, Article 21 of this Decree;

d) When the declarant does not yet have sufficient information or documents to determine the customs value for exported or imported goods, the goods may be released if a credit institution guarantees the amount of tax based on the customs value determined by the customs authority.

Amended and supplemented provisions:

2. The clearance of goods is carried out in accordance with the provisions of Article 37 of the Customs Law. For exported or imported goods that have been cleared but are still within the customs operation area, if the customs authority detects signs of violation, the Head of the Customs Sub-Department shall decide to inspect customs documents, physically check the goods, handle according to the provisions of law, and bear any arising expenses if no violations are detected.

Amended and supplemented provisions:

Article 33. Responsibilities and coordination relations of competent state agencies at border gates in inspecting goods and means of transport at border gates

Amended and supplemented provisions:

1. For export, import, and transit goods, as well as vehicles for exit, entry, and transit that are subject to quarantine, quarantine must be carried out at the border gate before completing customs procedures, except in cases where quarantine law allows goods to be taken to locations for inspection within the country. Export, import, and transit goods, as well as vehicles for exit, entry, and transit that are subject to quality inspection or food safety inspection, the customs authority shall base on the conditions and standards issued by state management agencies to conduct inspections as designated by the Ministries or ministerial-level agencies managing specialized sectors, or the customs authority shall decide on clearance based on the conclusions of the specialized management agencies.

State management agencies are responsible for coordinating to simultaneously inspect exported, imported, and transit goods, as well as vehicles exiting, entering, or transiting at border gates or inspection points for goods, except in cases where technical or professional requirements necessitate taking them to specialized inspection locations.

The customs authority shall take the lead and coordinate inspection activities for exported, imported, and transit goods, as well as for transport vehicles exiting, entering, and transiting, of state management agencies at the border gate. The coordination between state management agencies at the border gate shall be implemented according to the Regulation on specialized inspection activities at the border gate issued by the Prime Minister.

Amended and supplemented provisions:

2. For exported and imported goods subject to specialized inspection before customs clearance, within a maximum period of 10 days from the date of issuance of the inspection registration certificate or the date of specialized inspection sampling, except in cases where the law on specialized inspection provides otherwise, the competent specialized inspection agency must make an inspection conclusion and send it to the customs authority according to the provisions of Article 35 of the Customs Law or send it to the National Single Window Portal in cases where the inspection agency has an information technology system connected to the National Single Window Portal so that the customs authority can make a decision on the customs clearance of goods. In case the period specified expires and the specialized inspection agency has not yet issued an inspection conclusion, it must provide a written explanation stating the reason and the date of issuing the inspection conclusion to the customs authority.

3. Exported and imported goods subject to specialized inspection must be kept at border gates, export and import ports established domestically, bonded warehouses, or centralized inspection locations for exported and imported goods and are under the supervision of customs authorities until customs clearance. Apart from the above locations, goods can be taken to the following locations:

a) Goods must be brought to locations for domestic quarantine in accordance with the laws on quarantine;

b) In cases where the law allows goods to be moved to another location for specialized inspection, or the customs declarant has a written request to store the goods, the customs authority permits the goods to be stored if the storage location is a warehouse or yard with a clear address, separated from the surrounding area to ensure the preservation of the goods in their original condition.

For certain imported goods that cannot be sampled for specialized inspection and can only undergo specialized inspection domestically, at the construction site according to the provisions of the law on specialized inspection, the customs authority allows the declarant to take the goods for storage; the declarant is legally responsible for the safekeeping of the goods until clearance.

Amended and supplemented provisions:

4. The Ministry of Finance is responsible for coordinating with ministries, ministerial-level agencies, and relevant agencies and organizations to build infrastructure, arrange machinery and equipment to serve the inspection of goods at border gates, including the actual inspection of goods by customs authorities and specialized inspections by specialized management agencies at international border gates with large volumes of export and import goods. State management agencies and relevant organizations at the border gates are responsible for arranging forces to coordinate inspections in accordance with the provisions of Clauses 1 and 2 of this Article.

Article 34. Customs supervision of exported, imported, and in-transit goods

1. Customs supervision of exported, imported, and in-transit goods shall be conducted in accordance with the provisions of Articles 38, 39, 40, and 41 of the Customs Law.

2. To implement the regulations on customs supervision under the Customs Law, port, warehouse, and yard operating enterprises are responsible for:

Amended and supplemented provisions:

a) Arrange separate storage areas for exported, imported, transit goods, and imported goods exceeding 90 days from the date of arrival at the border gate but not claimed by anyone;

b) Use an information technology system that meets regulatory standards to manage and monitor exported and imported goods under customs supervision, including storage, removal from port, warehouse, or yard areas, and ensure connection with state management agencies at the border gate;

c) Check documents confirmed by the customs authority that goods have been cleared, released, stored, or brought to the inspection location before allowing goods to be loaded onto transport vehicles for export or allowing imported goods to be removed from port, warehouse, or yard areas;

d) Ensure information security on the system in accordance with legal regulations;

d) Implement the decision of the competent authority regarding the handling of goods that violate storage time limits or are stagnant, in accordance with Article 58 of the Customs Law.

3. To implement the provisions of Clause 2 and Clause 6, Article 41 of the Customs Law, the customs authority is responsible for:

a) Inspecting the implementation of the responsibilities of port, warehouse, and yard operators as prescribed in Article 41 of the Customs Law and Clause 2 of this Article. In the case that port, warehouse, and yard operators violate customs supervision regulations, they shall be handled according to the provisions of law, and the customs authority shall enhance measures to carry out inspections and strictly supervise goods entering and leaving the port warehouse and yard areas;

b) Share customs declaration information that has been cleared, released, brought to storage, or brought to inspection locations so that port, warehouse, and yard businesses can implement the provisions in Clauses 2 and 6 of Article 41 of the Customs Law to serve the purpose of connection while ensuring system safety and security;

c) Arrange staff to coordinate with port, warehouse, and yard business enterprises to check the goods brought into the port area in the event of a system failure;

d) Inspect the condition of goods and seal them for customs with respect to export and import shipments that are required to be sealed by customs as prescribed by the Ministry of Finance;

d) Conduct patrols and control within port, warehouse, and yard areas as prescribed.

Amended and supplemented provisions:

4. During the process of carrying out customs supervision activities and patrolling in the customs operational area, the Head of the Customs Sub-Department has the right to:

a) Decide to temporarily suspend departure or stop transport vehicles carrying exported, imported, or transit goods when signs of customs law violations are detected.

In urgent cases, customs officers performing their duties have the right to temporarily stop transport vehicles and immediately report to the Head of the Customs Sub-Department;

b) Decide on inspecting dossiers, inspecting the actual exported, imported, or transited goods, and the transport means exiting, entering, or transiting when there are signs of customs law violations;

c) Decide on pursuing transport means carrying exported, imported, or transited goods that show signs of customs law violations and are moving from a customs operation area to outside the customs operation area.

5. The Minister of Finance shall specify regulations on customs supervision.

Amended and supplemented provisions:

Article 35. Customs procedures for on-site export and import goods

1. On-site export and import goods include:

a) Goods commissioned for processing in Vietnam and commissioned by foreign organizations or individuals for sale to organizations or individuals in Vietnam;

b) Goods traded between domestic enterprises and export processing enterprises, or enterprises in non-tariff zones;

c) Goods bought and sold between Vietnamese enterprises and foreign organizations or individuals that do not have a presence in Vietnam and are designated by foreign traders to deliver and receive goods with other enterprises in Vietnam.

2. The Minister of Finance shall stipulate in detail the customs procedures for on-the-spot export and import goods.

Section 6. CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION FOR GOODS FOR EXPORT AND IMPORT PROCESSING; IMPORTED GOODS FOR THE PRODUCTION OF EXPORT GOODS

Article 36. Customs procedures, inspection, and supervision for goods for export and import processing; imported goods for the production of export goods

1. Before carrying out the customs procedures for the first batch of raw materials and supplies for processing or producing export goods, organizations and individuals must notify the production facility to the customs authority.

2. Organizations and individuals that export and import goods for processing or producing goods for export report on the settlement of managing and using imported materials, supplies, machinery, equipment, and exported goods.

3. The storage locations for imported materials, supplies, machinery, equipment used for processing or producing goods for export and the exported products must be within the production area of the organization or individual; if stored outside the production area, the organization or individual must have a written document submitted to the customs authority for consideration and decision.

4. The Minister of Finance regulates customs procedures, reporting and settlement regarding materials, supplies, machinery, and equipment imported and exported for processing or producing goods for export; inspects production facilities, production capacity, usage, and inventory status of materials, supplies, machinery, and equipment.

Article 37. Responsibilities of organizations and individuals importing goods for processing and manufacturing goods for export

Amended and supplemented provisions:

1. Before completing the import procedures for the first batch of raw materials, supplies, machinery, and equipment for processing and manufacturing goods for export, organizations and individuals must submit to the Customs Department where they intend to carry out the procedures the following documents for settlement reporting:

a) Business registration certificate or enterprise registration certificate or investment license or investment certificate for enterprises with foreign-invested capital: 01 copy;

b) Official notice of the processing or manufacturing facility for export goods, where raw materials, supplies, machinery, equipment, and export products are stored, according to the form issued by the Ministry of Finance: 01 original copy.

In case of any changes to the contents of the notice, the customs authority must be informed before implementation;

c) Lease contract for factories, production premises in the case of leasing factories, production premises: 01 copy.

Organizations and individuals are not required to submit the documents mentioned in Points a, b, c of Clause 1 of this Article when carrying out customs procedures for importing raw materials, supplies, machinery, and equipment for processing and manufacturing goods for export.

2. Keep the processing contract, contract appendices, standards for raw materials and supplies for each product code, product design diagrams, or production processes, and sample layout diagrams (if any) at the organization or individual and present them when the customs authorities inspect according to the provisions of law.

3. Report the import-export-inventory settlement regarding the use of raw materials, supplies, machinery, equipment, and exported goods; be responsible before the law for the accuracy of the actual production standards of exported products, the settlement report data, and the use of imported raw materials, supplies, machinery, and equipment for processing and manufacturing exported goods.

4. Provide complete dossiers, documents, and materials related to exported and imported goods, workshops, machinery, and equipment; explain the data and production processes related to the use and inventory of raw materials, supplies, machinery, and equipment when customs authorities inspect in accordance with legal regulations.

Article 38. Responsibilities of customs authorities

1. Receive written notifications from establishments processing and manufacturing exported goods, locations storing raw materials, supplies, machinery, equipment, and exported products submitted by organizations and individuals.

2. Inspect the facilities for processing and manufacturing export goods, processing and production capacity, and check the use and inventory of raw materials, supplies, machinery, equipment, and export products in cases that must be inspected according to the provisions of Articles 39 and 40 of this Decree.

3. Receive reports on the settlement of the use of raw materials, supplies, machinery, equipment, and exported goods submitted by organizations and individuals; handle issues related to taxes for the type of imported raw materials and supplies used to produce export goods.

4. Based on the results of customs information processing and risk management criteria, the customs authorities inspect the settlement report documents; for organizations and individuals with suspicious information indicating signs of trade fraud, the customs authorities conduct post-clearance inspections and handle them according to regulations.

5. Implement tax determination, impose administrative penalties for acts violating customs and tax laws in accordance with tax law and law on handling administrative violations.

Amended and supplemented provisions:

Article 39. Inspection of processing and production establishments, processing and production capacity

1. Cases of inspection:

a) Organizations or individuals that are subject to risk indications performing processing contracts or are applied the 275-day tax payment period for goods that are raw materials and supplies imported for the production of export goods;

b) When there is a sign indicating that an organization or individual does not have a production facility or abnormally increases or decreases the import of raw materials and supplies compared to production capacity.

2. The inspection shall be conducted within 05 working days from the date of issuance of the inspection decision. The inspection period shall not exceed 05 working days.

3. Handling the results of the inspection of processing and production establishments, processing and production capacity:

a) In cases where there is no processing or production facility, organizations or individuals must pay all types of taxes and late payment fees from the date of registering the import customs declaration until the actual payment of taxes, and are subject to penalties as prescribed for the quantity of imported raw materials and supplies that are not eligible for tax incentives according to regulations;

b) In cases where there is sufficient basis to determine that organizations or individuals import raw materials, supplies, machinery, or equipment exceeding production capacity or not consistent with the business lines on the business license, organizations or individuals are allowed to explain and provide evidence; if organizations or individuals do not explain or provide evidence that is not reasonable, post-clearance inspection and specialized inspection shall be conducted as prescribed.

Article 40. Inspection of the usage and inventory of raw materials, supplies, machinery, and equipment

Amended and supplemented provisions:

1. Cases of inspection:

a) Organizations and individuals belonging to the subject with signs of risk who have imported machinery, equipment, raw materials, and supplies beyond the cycle but have no exported products;

b) When there are signs indicating that organizations or individuals import raw materials, supplies, machinery, equipment, or export products abnormally increase or decrease compared to production capacity;

c) When there are signs indicating that organizations or individuals sell raw materials, supplies, machinery, equipment, or products domestically but do not declare to customs;

d) When it is discovered that organizations or individuals declare exported products not according to regulations and not in reality;

e) When the settlement data on the use of raw materials, supplies, machinery, equipment, and exported goods shows abnormal discrepancies compared to the data in the customs authority system.

Amended and supplemented provisions:

Amended and supplemented provisions:

Amended and supplemented provisions:

2. The Head of the Customs Sub-department conducts post-clearance inspection according to the decision of the Director of the provincial or municipal Customs Department.

The inspection shall be conducted within no more than 05 working days at the production facility or the headquarters of the organization or individual. In complex cases, the Director of the Customs Department of the province or city shall issue a decision to extend the inspection period, but not exceeding 05 working days.

3. Inspection contents:

a) Checking customs records, import-export-inventory reports, documents tracking materials, supplies, machinery, and equipment entering and leaving the warehouse;

b) Checking the actual norms of exported products;

c) Checking the compatibility of materials and supplies with exported products;

d) Checking materials, supplies, machinery, and equipment on the production line;

e) Checking the quantity of goods remaining in the warehouse;

e) Check the quantity of finished products that have not been exported.

4. Handling inspection results

In cases where inspections detect that goods remaining in storage at the organization’s or individual’s warehouse do not match the quantities on the records, documents, or settlement reports, the organization or individual is required to provide a written explanation.

In cases where the customs authority does not accept the explanation and has sufficient grounds to prove that the organization or individual has violated customs or tax laws, the customs authority shall decide on tax assessment and violation handling according to regulations.

Article 41. Settlement reporting regime; inspection of settlement reports on the use of materials, supplies, machinery, equipment

1. Principle of settlement reporting

Organizations and individuals shall carry out settlement reporting on the use of materials, supplies, and machinery and equipment in the form of import - export - inventory.

2. Handling settlement reports

a) The customs authority shall carry out the inspection of the settlement report based on risk management application;

b) Based on the results of the settlement report inspection, the customs authority shall handle tax-related issues concerning imported raw materials and supplies used for the production of export goods.

3. The Minister of Finance shall provide specific guidance on procedures, timing for settlement report submission, and the inspection of settlement reports on the use of imported raw materials, supplies, machinery, and equipment for processing and manufacturing export goods.

Section 7. CUSTOMS PROCEDURES FOR TRANSIT, TEMPORARY STORAGE, AND GOODS ENTERED OR TAKEN OUT OF DUTY-FREE ZONES

Article 42. Customs procedures for goods brought into or out of duty-free zones

1. Goods brought from abroad into a duty-free zone and goods moved from a duty-free zone abroad must be declared for customs.

2. Goods transferred from a duty-free zone into domestic territory must undergo procedures as for imported goods.

3. Goods from domestic sources brought into a non-tariff zone must undergo procedures as for exported goods.

4. Goods transferred from one non-tariff zone to another shall follow customs procedures as goods transported under customs supervision.

5. The Minister of Finance shall regulate customs procedures for goods brought into and taken out of non-tariff zones.

Amended and supplemented provisions:

Article 43. Customs procedures, inspection, and customs supervision of transit goods

1. Customs procedures for transit goods must be carried out at the customs office of the first entry border gate and the last exit border gate.

2. Customs documents for transit goods:

a) Transport declaration according to the form promulgated by the Ministry of Finance.

For transit goods not passing through mainland territory, the customs declarant is not required to file a transport declaration but shall declare on the transit goods list according to the form promulgated by the Ministry of Finance: 01 original copy.

For cases of goods in transit under the Agreements on the Transit of Goods between Vietnam and countries sharing a common border that stipulate the use of transit documents, the customs declarant is not required to make a transport declaration but shall declare on the transit document: 01 original copy;

b) Transportation documents: 01 copy;

c) Permit in accordance with the law: 01 original copy.

3. Responsibilities of the customs declarant:

a) Transport goods according to the prescribed route, border gate, and time limit specified in Clause 1, Clause 2 of Article 65 of the Customs Law;

b) Ensure customs sealing, ensure the integrity of goods in cases where it is not possible to seal from the entry port to the exit port of the goods.

4. Responsibilities of the Customs Sub-Department at the entry port:

a) Receive and process customs dossiers as prescribed in Clause 2 of this Article;

b) Implement customs sealing for vehicles carrying transit goods;

c) Arrange customs officers to directly supervise transit goods in cases specified in Point c, Clause 6 of this Article.

5. Responsibilities of the Customs Sub-Department at the exit port:

a) Check information on transport declarations in the data system of the customs authority;

b) Check transit documents that have been confirmed by the Customs Sub-Department at the entry port in cases of transit as prescribed in agreements on transit of goods between Vietnam and neighboring countries.

c) Check the condition of customs sealing or the original state of the goods to carry out exit procedures.

6. Customs supervision of transit goods

a) Transit goods must be sealed by customs; in cases where the goods cannot be sealed, the person declaring the goods to customs shall be responsible for maintaining the goods in their original condition;

b) Transit goods that are on the list of prohibited trade goods, prohibited exports, temporarily suspended exports, prohibited imports, temporarily suspended imports; export and import goods under license must be monitored by technical means;

c) Transit goods that are weapons, ammunition, explosives, and highly dangerous goods must be monitored by technical means or directly supervised by customs officers;

d) During the transit through the territory of Vietnam, if the customs declarant carries out transshipment, transfer, storage, splitting of cargo, change of transport method, or other activities, they must notify and obtain the approval of the customs authority where the import procedures are carried out before implementation.

7. In the case of force majeure where the preservation of the original condition of the goods, customs sealing, or transportation according to the prescribed route and time cannot be ensured, the customs declarant, after applying necessary measures to limit and prevent loss, must immediately notify the customs authority for handling; if it is not possible to notify the customs authority immediately, they must, depending on the suitable locality, notify the police, border guard, or coast guard for confirmation and handle in accordance with the law.

Amended and supplemented provisions:

Article 44. Customs inspection and supervision of transit goods

1. Transit goods are goods brought from abroad into a transit area, then directly exported from this transit area; they cannot be transported within the territory of Vietnam for export through another border gate, except in cases implemented according to an international treaty to which Vietnam is a member or a decision of the Prime Minister. Transit goods can be exported abroad entirely or partially from the batch of goods brought into the port.

2. Transit goods must be reported to the customs authority and are subject to customs supervision throughout the storage period at the port. Actual inspection of transit goods is only applied in cases where there are signs of legal violations.

3. Responsibilities of the business providing cargo transit services:

a) Notify the customs authority of transit goods according to the form issued by the Ministry of Finance;

b) Be responsible for ensuring the integrity of goods throughout the storage period at the port;

c) Under the authorization of the shipper, the cargo forwarding service provider may carry out services such as reinforcing packaging, repacking, or re-packaging to preserve goods in accordance with transportation requirements or in cases allowed for processing and manufacturing as prescribed by the Prime Minister;

d) Transit goods may be consolidated with other goods for export.

Section 8. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR OTHER EXPORTED AND IMPORTED GOODS

Article 45. Moved assets

1. Foreigners bringing moved assets into Vietnam, when performing customs procedures, must submit:

a) Customs declaration: 02 original copies;

b) A document confirming assignment or work in Vietnam from the agency or organization where the foreigner works, or a work permit in Vietnam issued by a competent authority: 01 photocopy;

c) Transportation documents in case the assets are transported by sea, air, or railway: 01 photocopy.

2. Foreigners transferring movable assets out of Vietnam, when completing customs procedures, must submit:

a) Customs declaration: 02 original copies;

b) A document proving the end of the work period: 01 photocopy;

c) Import customs declaration with confirmation from the customs authority for movable assets that are cars or motorcycles, or documents for change of use purpose and tax payment documents for goods subject to tax: 01 photocopy.

3. Vietnamese organizations or citizens bringing movable assets back to the country, when completing customs procedures, must submit:

a) Customs declaration: 02 original copies;

b) A document proving the end of business term, work abroad, or return to reside in Vietnam: 01 photocopy;

c) Transportation documents in case the assets are transported by sea, air, or railway: 01 photocopy.

4. Organizations and Vietnamese citizens moving assets abroad, when completing customs procedures, must submit:

a) Customs declaration: 02 original copies;

b) A document proving work, employment, or residence abroad: 01 copy.

5. The Prime Minister shall promulgate a list of goods that are movable property falling under the list of prohibited import goods, goods subject to import restrictions, goods allowed to be imported into Vietnam under certain conditions at different times, and the quota of movable property eligible for tax exemption.

Article 46. Exported, imported goods, and checked luggage of inbound and outbound persons that are lost or mistaken

1. Exported, imported goods, and checked luggage of persons leaving or entering the country that are lost or mistaken must be inspected and supervised by customs authorities at the entry or exit checkpoints.

2. For checked luggage of persons leaving or entering the country by air that is lost or mistaken:

Enterprises operating ports or representatives of transportation enterprises are responsible for notifying the customs authority of the list of lost or misdirected checked luggage. The customs authority shall take the lead and coordinate with the Aviation Authority and Aviation Security to conduct an X-ray inspection before placing lost or misdirected checked luggage into the storage area.

a) In the case that the X-ray inspection does not detect luggage exceeding the duty-free allowance according to regulations, the violating luggage shall be handed over to the port operating enterprise or the representative of the transportation enterprise for return to the departing or arriving person;

b) In cases where baggage exceeding the duty-free allowance according to regulations is detected through X-ray inspection, the violating baggage shall be sealed by the customs authority before being placed in the lost or misdirected baggage storage area of the port business enterprise. When reclaiming lost or misdirected baggage, the exiting or entering person must carry out customs procedures in accordance with Article 59 of this Decree.

Opening lost or misdirected baggage for inspection must have the consent and supervision of the customs authority.

3. The Ministry of Finance provides detailed regulations on handling checked baggage that is lost or misdirected and whose recipient cannot be identified.

Amended and supplemented provisions:

Article 47. Customs procedures for re-imported goods that have been exported

1. Forms of re-importation of exported goods that are returned (hereinafter referred to as returned re-imported goods) include:

a) Re-importing returned goods for repair, recycling (collectively referred to as recycling) and then re-exporting;

b) Re-import returned goods for domestic consumption;

c) Re-import returned goods for destruction in Vietnam (not applicable to goods processed for foreign traders);

d) Re-import returned goods for re-export to another foreign partner.

2. Customs documents:

a) Import customs declaration;

b) Transport documents in case the goods are transported by sea, air, or rail: submit 01 photocopy;

c) Document from the foreign party notifying the goods are returned or document from the shipping company/agent notifying no consignee: submit 01 photocopy.

3. Customs procedures are carried out according to the provisions in Section 5 of this Chapter (except import permits and documents notifying the results of specialized inspection).

4. The customs authority shall not collect tax on re-imported goods as prescribed in Clause 1 of this Article, if at the time of re-import procedure the customs declarant submits a full set of documents for tax exemption as prescribed.

5. For re-imported goods for recycling, the recycling period is registered by the enterprise with the customs authority but shall not exceed 275 days from the date of re-import; the customs declarant is not required to pay tax during the recycling period. If the registered recycling period expires and the goods have not been re-exported, the provisions of tax law shall apply.

6. The procedures for re-exporting recycled goods are carried out in accordance with the provisions in Section 5 of this Chapter.

7. Handling recycled goods that cannot be re-exported:

a) For recycled products that are processed goods: Perform customs procedures for domestic consumption or destruction;

b) For recycled products that are not processed goods, they shall be transferred for domestic consumption like re-imported goods for domestic consumption.

8. In cases where re-imported goods are exported products made from imported raw materials and supplies; business goods subject to import tax refund, the customs authority where the re-import procedure is carried out must notify the customs authority where the import tax refund procedure is carried out (if they are two different customs authorities) regarding the cases specified in Points b and c of Clause 1, the case of non-re-export as stipulated in Point d, Clause 1 of this Article, the case specified in Clause 7 of this Article, or the case exceeding the time limit specified in Clause 5 of this Article for tax handling according to regulations.

Amended and supplemented provisions:

Article 48. Customs procedures and customs supervision for imported goods required to be re-exported

1. Forms of re-export of imported goods that have completed customs procedures include:

a) Re-export to return to foreign customers;

b) Re-export to a third country or re-export into a duty-free zone.

2. Customs documents:

a) Export goods declaration;

b) Document of acceptance to receive returned goods from the foreign owner (if the exported goods are returned to the owner who sold this shipment): submit 01 photocopy;

c) Decision to enforce re-export by the competent authority (if any): 01 photocopy.

3. Customs procedures are carried out according to the provisions in Section 5 of this Chapter (except import permits and documents notifying the results of specialized inspection).

In cases where the customs declarant submits a complete file and no tax is collected during the export procedures, the customs authority does not collect taxes on goods that are re-exported or exported to a third country or to a duty-free zone and decides on clearance in accordance with regulations.

4. In cases where goods (excluding narcotics, weapons, reactionary documents, toxic chemicals listed in Schedule I under the Chemical Weapons Convention) that have not undergone import procedures are located in customs supervision areas but, due to sending errors, loss, no recipient, or refusal of acceptance, if the carrier or the owner submits a written request for re-export (stating clearly the reason for the error, loss, or refusal), the Head of the Customs Department where the goods are stored shall organize supervision of the goods until they are actually exported out of the territory of Vietnam right at the import checkpoint.

Amended and supplemented provisions:

Article 49. Customs procedures for means of transport containing goods under the temporary import-export rotation method

1. Means of transport containing goods under the rotation method include:

a) Empty containers, with or without hooks;

b) Flexible tanks lined within containers to hold liquid goods;

c) Other means of transport containing goods under the rotation method.

2. The temporary importation - re-export, temporary exportation - re-importation period is carried out according to the agreement between the trader and the partner and registered with the Customs Sub-department where the procedure is performed. In case the trader and the partner agree to extend the temporary importation or temporary exportation period, before the registered period expires, the customs declarant must submit a written notice along with the agreement on the extension of temporary importation or temporary exportation to the Customs Sub-department where the procedure is performed. If the registered temporary importation or temporary exportation period is exceeded and the trader has not re-exported or re-imported the goods, they shall be handled in accordance with the provisions of the law.

3. Customs procedures for means of transport containing goods under the rotation method prescribed at Point a, Point b Clause 1 of this Article:

a) When importing, the customs declarant submits 01 copy of the goods summary declaration, which specifically lists the containers of goods according to the import rotation method;

b) When exporting, the declarant submits 01 list of temporary import or temporary export of empty containers before loading onto the transport vehicle according to the form issued by the Ministry of Finance and 01 copy of the cargo manifest;

c) The Customs sub-department where the temporary import or temporary export procedures are done monitors, cross-checks, and confirms the number of temporarily imported or exported vehicles; physically inspects when there is suspicion.

The Minister of Finance provides guidance on electronic procedures for vehicles containing goods under the rotational method specified in this clause.

4. Customs dossiers for vehicles containing goods under other rotational methods specified at Point c Clause 1 of this Article for temporary import - re-export:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Transport documents in case the goods are transported by sea, air, or railway: 01 copy;

c) Import permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

5. Customs dossier for vehicles containing goods under the rotation method different from that prescribed in Point c, Clause 1 of this Article, temporarily exported - re-imported:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Export permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

6. Customs procedures for vehicles containing goods under the rotation method different from that prescribed in Point c, Clause 1 of this Article shall be carried out according to the provisions in Section 5 of this Chapter.

7. Location for customs procedures:

a) For vehicles containing goods under the rotation method prescribed in Point a, Point b, Clause 1 of this Article: Performed at the Customs Sub-department at the border gate;

b) For vehicles carrying goods according to the rotational method other than those prescribed in Point c, Clause 1 of this Article: It shall be carried out at the Customs Sub-department at the border gate or the Customs Sub-department where the import procedures for goods serving processing and export production are carried out.

8. During the temporary import for re-export period registered by the customs declarant with the customs authority, the means of transporting goods under the temporary import - re-export revolving method are not subject to tax. In case of changing the purpose of using the means of transporting goods under the revolving method, the customs procedure is carried out as follows:

a) The customs declarant shall send a written document to the Customs Sub-Department where the temporary import manifest is registered and carry out temporary import procedures explaining clearly the reason for changing the purpose of using the means of transporting goods under the circular method;

b) The head of the Customs Sub-department where the declaration list is registered, carrying out temporary import procedures, is responsible for reviewing the reasons and explanations of the customs declarant; if no signs of trade fraud are detected, the request of the customs declarant shall be accepted;

c) The customs declarant must carry out import procedures in accordance with the provisions in Section 5 of this Chapter at the temporary import Customs Sub-department. In case of temporary import at multiple Customs Sub-departments, one temporary import Customs Sub-department shall be selected to carry out the import customs procedures.

Amended and supplemented provisions:

Article 50. Customs procedures for equipment, machinery, construction means, molds, and samples for temporary import for re-export and temporary export for re-import for production, construction, project implementation, and testing

1. Customs dossier for equipment, machinery, construction means, molds, and samples for temporary import - re-export:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Transport documents in case the goods are transported by sea, air, or railway: 01 copy;

c) Import permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

2. Customs dossier for equipment, machinery, construction means, molds, and samples for temporary export - re-import:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Export permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

3. Customs procedure locations: Conducted at the Customs Sub-department of the border gate or the Customs Sub-department where the production facility or project is located. For machinery, equipment, construction vehicles, molds temporarily imported - re-exported, temporarily exported - re-imported to serve processing contracts, export production, or the activities of export processing enterprises, the procedure is conducted at the Customs Sub-department handling the import procedures for goods serving processing and export production.

4. Customs procedures are carried out in accordance with the provisions in Section 5 of this Chapter.

5. The duration of temporary import - re-export, temporary export - re-import shall be carried out according to the agreement between the trader and the partner and registered with the customs authority. In case it is necessary to extend the temporary import or temporary export period for production, construction, project implementation, or testing according to the agreement with the partner, the customs declarant must notify the Customs Sub-department where the temporary import or temporary export procedures are carried out.

In case the temporary import or temporary export period is exceeded and the customs declarant has not re-exported or re-imported the goods, they will be handled in accordance with the provisions of the law.

6. In case enterprises that temporarily import or temporarily export submit a written request to sell, donate, or gift machinery, equipment, construction means, molds, or samples temporarily imported - re-exported, temporarily exported - re-imported for production, construction, project implementation, or testing, customs procedures must be carried out in accordance with the provisions in Section 5 of this Chapter.

Amended and supplemented provisions:

Article 51. Customs procedures for foreign ships and aircraft temporarily imported for re-export for repair and maintenance in Vietnam

1. Customs dossier:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Service contract for the repair and maintenance of ships and aircraft with a foreign partner: 01 copy.

2. Place for customs procedures: Conducted at the Customs Sub-department of the border gate.

3. Temporary import and re-export period: Implemented according to the service contract for the repair and maintenance of ships and aircraft with the foreign partner and registered with the Customs Sub-department of the border gate.

4. Customs procedures are carried out in accordance with the provisions in Section 5 of this Chapter.

5. Customs inspection and supervision:

a) The Customs Sub-department of the border gate supervises the declarant in moving the ship or aircraft from the mooring location at the pier or parking area to the repair and maintenance area. When completing re-export procedures, the Customs Sub-department supervises the declarant in moving the ship or aircraft from the repair and maintenance area to the mooring location at the pier or parking area until leaving the country.

b) The customs declarant is responsible for managing ships and aircraft in the repair and maintenance area.

Amended and supplemented provisions:

Article 52. Customs procedures for temporarily imported components, spare parts, and items to serve the replacement and repair of foreign ships and aircraft

1. For temporarily imported components, spare parts, and items carried by the aircraft or ship upon entry, or sent before or after the entry time of the aircraft or ship:

a) The customs declarant is the aircraft or ship operator or the agent of the aircraft or ship owner;

b) Customs procedures are conducted according to the provisions in Section 5 of this Chapter.

2. Customs documents:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Transport documents in the case of goods transported by sea, air, or rail (except for those carried on entering ships): 1 copy;

c) Import permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

3. Place to carry out customs procedures: Customs sub-department at the border gate.

4. Components, spare parts, and items temporarily imported for repair or for use in the operations of sea vessels or aircraft according to a service contract for repair and maintenance of sea vessels or aircraft signed with a foreign partner shall follow customs procedures as for processing under the guidance of the Minister of Finance.

Amended and supplemented provisions:

Article 53. Customs procedures for temporarily imported - re-exported goods, temporarily exported - re-imported goods for fairs, exhibitions, and product presentations

1. Customs dossiers for temporarily imported - re-exported goods:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Transport documents in case the goods are transported by sea, air, or railway: 01 copy;

c) A document certified by the competent authority on the organization of fairs and exhibitions (except for temporary import - re-export for product presentation): 01 photocopy;

d) Import license, written notice of specialized inspection results according to the relevant legal regulations: 01 original copy.

2. Customs dossiers for temporarily exported - re-imported goods:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Document certified by the competent authority regarding the organization of fairs, exhibitions (except for temporary export - re-import for product promotion): 01 photocopy;

c) Export license, written notice of specialized inspection results according to the relevant legal regulations: 01 original copy.

3. Place for customs procedures: To be carried out at the Customs Sub-Department where the fair, exhibition, or product promotion takes place, or at the border gate Customs Sub-Department.

4. Re-export, re-import period:

a) Temporarily imported goods to participate in trade fairs, exhibitions in Vietnam must be re-exported within 30 days from the end date of the registered trade fair, exhibition, or product promotion with the customs authority;

b) The temporary export period for goods to participate in fairs, trade exhibitions, and product introductions abroad is one year, starting from the date the goods are temporarily exported; if the above period is exceeded without re-importation, the goods shall be subject to taxes and other financial obligations in accordance with Vietnamese law.

5. Customs procedures are implemented according to the provisions in Section 5 of this Chapter.

6. The sale or donation of goods at fairs, exhibitions, or product introductions must comply with the provisions of Articles 136 and 137 of the Commercial Law and must perform import customs procedures according to the law.

Amended and supplemented provisions:

Article 54. Goods temporarily imported - re-exported, temporarily exported - re-imported to serve work within a certain period

1. Goods temporarily imported - re-exported, temporarily exported - re-imported to serve work within a certain period include: conferences, seminars, scientific research, education, sports competitions, cultural performances, artistic performances, medical examination and treatment, research and product development.

2. Customs dossiers for temporarily imported - re-exported goods:

a) Customs declaration form according to the form issued by the Ministry of Finance;

In the case of declaring on a paper customs declaration as prescribed in Point e, Clause 2, Article 25 of this Decree, the declarant must submit 02 original copies of the customs declaration;

b) Transport documents in case goods are transported by sea, air, railway (except for goods carried by the entrant as personal luggage): 01 photocopy;

c) Document regarding participation in the activities mentioned in Clause 1 of this Article: 01 photocopy;

d) Import license, written notice of specialized inspection results according to the relevant legal regulations: 01 original copy.

3. Customs dossiers for temporarily exported - re-imported goods:

a) Customs declaration form according to the form issued by the Ministry of Finance;

In the case of declaring on a paper customs declaration as prescribed in Point e, Clause 2, Article 25 of this Decree, the declarant must submit 02 original copies of the customs declaration;

b) Document regarding participation in the activities mentioned in Clause 1 of this Article: 01 photocopy;

c) Export license, written notice of specialized inspection results according to the relevant legal regulations: 01 original copy.

4. Place for customs procedures: Carried out at the Customs Sub-department at the border gate.

5. The temporary import - re-export, temporary export - re-import period must be registered with the customs authority.

6. Customs procedures are carried out in accordance with the provisions in Section 5 of this Chapter.

Amended and supplemented provisions:

Article 55. Goods temporarily imported - re-exported, temporarily exported - re-imported for warranty and repair

1. Customs dossiers for temporarily imported - re-exported goods:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Transport documents in case the goods are transported by sea, air, or railway: 01 copy;

c) Import permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

2. Customs dossiers for temporarily exported - re-imported goods:

a) Customs declaration form according to the form issued by the Ministry of Finance;

b) Export permit, official document notifying the results of specialized inspection as prescribed by relevant laws: 01 original copy.

3. Place for customs procedures: Carried out at the Customs Sub-department at the border gate.

4. Temporary import - re-export, temporary export - re-import period: Carried out according to the agreement between the trader and the partner, and registered with the Customs Sub-department when performing temporary import and temporary export procedures.

5. Customs procedures are implemented according to the provisions in Section 5 of this Chapter.

Article 56. Monitoring of temporary import - re-export, temporary export - re-import customs declarations

Amended and supplemented provisions:

1. The Customs Sub-department where temporary import or temporary export procedures are carried out is responsible for monitoring and managing the customs declarations for temporary import and temporary export of goods specified in this Section.

2. The Minister of Finance regulates the monitoring of temporary import - re-export and temporary export - re-import customs declarations for goods specified in this Section.

Section 9. CUSTOMS PROCEDURES FOR LUGGAGE OF EXITING AND ENTERING PERSONS

Article 57. Objects of application

Luggage of persons exiting or entering with a passport or a substitute document for a passport issued by a competent State agency of Vietnam or a foreign country.

Amended and supplemented provisions:

Article 58. Tax-exempt luggage allowance

1. The tax-exempt luggage allowance for incoming persons is implemented according to the Decision of the Prime Minister.

2. The tax-exempt luggage allowance for incoming persons is stipulated

a) For each entry;

b) Do not combine the duty-free quotas of multiple entries to calculate duty-free for a single entry;

c) The duty-free luggage quotas of multiple entrants cannot be combined to resolve duty-free for one entrant, except for the luggage of individuals in the same family carried on the same trip.

3. Luggage of an entrant that exceeds the duty-free quota will be considered imported goods and must comply with the regulations on imported goods and tax laws. Entrants may select items to pay tax if the luggage includes multiple items.

4. In cases where the excess over the entrant's duty-free luggage quota is subject to tax, if the total tax to be paid is less than 100,000 Vietnamese dong, it will also be exempt from tax.

5. Frequent travelers for work purposes are not entitled to a tax-free baggage allowance for each entry, but are entitled to a tax-free allowance once every 90 days. Frequent travelers for work purposes include:

a) Aircraft pilots and crew members on international flights;

b) The train operator and staff serving on the international connecting train;

c) Officers and crew members working on ships;

d) Drivers and Vietnamese workers working in neighboring countries sharing a land border with Vietnam.

The entitlement to tax exemption for frequent entry is implemented according to the Prime Minister's Decision.

6. There is no restriction on the duty-free luggage allowance for departing travelers. Travelers leaving the country are not allowed to carry luggage containing items listed in the Prohibited Export Goods, Temporarily Suspended Export Goods, or Conditional Export Goods under the law.

Supplementary provisions

Article 59. Procedures for the luggage of outbound and inbound travelers

Article 59. Procedures for the luggage of departing and entering travelers

Amended and supplemented provisions:

1. The luggage of departing and entering travelers shall be processed through customs at the border gate.

2. Departing and entering travelers do not have to declare customs if they have no luggage exceeding the duty-free allowance according to tax law, and have no baggage sent before or after the trip. Travelers who carry goods exceeding the duty-free luggage allowance through the customs inspection area without declaring customs shall be considered illegal export or import goods and will be handled in accordance with the provisions of the law.

3. The luggage of departing and arriving passengers is checked through cargo scanning systems and other equipment. Based on information analysis and the monitoring process of departing and arriving passengers, the customs authority decides to select luggage with risk for actual inspection.

4. In cases where there is evidence to determine that departing or arriving passengers are involved in smuggling or illegally transporting goods across the border, a personal search is conducted in accordance with the law on administrative violations.

Amended and supplemented provisions:

5. Departing and arriving passengers may temporarily leave their luggage in the Customs warehouse and retrieve it upon arrival or departure. The temporary storage period of luggage shall not exceed 180 days from the day the luggage is deposited in the Customs warehouse.

Amended and supplemented provisions:

6. Within the temporary luggage storage period specified in Clause 5 of this Article, if the person exiting or entering the country submits a written statement to abandon the temporarily stored luggage, or if the temporary luggage storage period expires but the person exiting or entering the country does not reclaim it, it shall be handled according to the provisions of the law. The money obtained from the liquidation of goods shall be paid into the state budget after deducting expenses arising in accordance with the provisions of the law.

Supplementary provisions

Provisions repealed

Article 60. Customs procedures for luggage of travelers exceeding the duty-free allowance; luggage of travelers sent before or after the trip

1. Luggage of travelers exceeding the duty-free allowance, and luggage of travelers sent before or after the trip, must go through customs procedures in accordance with the provisions in Section 5 of this Chapter.

2. Customs documents:

a) Customs declaration form according to the template issued by the Ministry of Finance: 02 original copies;

b) Passport or documents replacing the passport with a confirmation stamp from the immigration authority for entrants: 01 photocopy;

Amended and supplemented provisions:

c) Entry and exit declaration form with confirmation from the Customs Sub-Department where the entry procedure is carried out for entrants: 01 original copy;

d) Transport documents in case the entrant's luggage is sent before or after the trip: 01 photocopy.

3. The customs authority conducts actual inspection of goods to apply export and import goods management policies, tax policies according to the provisions of law.

Amended and supplemented provisions:

4. Entrants carry out customs procedures for luggage sent before or after the trip within no more than 30 days from the date the luggage arrives at the border gate.

Chapter IV. CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT EXITING, ENTERING, AND TRANSITING

Section 1. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR AIRCRAFT EXITING, ENTERING, AND TRANSITING

Amended and supplemented provisions:

Article 61. Customs documentation for aircraft entering, leaving, or transiting

1. Customs documentation for aircraft entering:

a) Air cargo import declaration in case the aircraft carries imported goods;

b) Information on the secondary waybill in case the aircraft carries imported goods;

c) Passenger list in case the aircraft carries passengers;

d) Crew and staff list working on the aircraft;

đ) Brief declaration of checked baggage in case the aircraft carries passengers.

2. Customs documentation for aircraft leaving:

a) Air cargo export declaration in case the aircraft carries exported goods;

b) Passenger list in case the aircraft carries passengers;

c) Crew and staff list working on the aircraft;

d) Summary of checked luggage declaration in the case of an aircraft carrying passengers.

3. Customs documentation for transit aircraft

When completing entry procedures for a transit aircraft, the customs declarant shall submit customs documents as prescribed in Clause 1 of this Article; when completing exit procedures, if there is any change in the documents from the time of entry, the customs declarant must submit customs documents including the documents that have changed compared to the time of entry.

A transit aircraft making a technical stop is not required to complete customs declaration procedures, but must be subject to customs supervision.

4. Customs dossiers prescribed in Paragraphs 1, 2, and Paragraph 3 of this Article shall be submitted to the customs authorities in the form of electronic data.

In case the customs electronic data processing system or the electronic customs declaration system is unable to perform electronic transactions, the customs declarant shall submit a paper dossier to the customs authorities.

Amended and supplemented provisions:

Article 62. Deadline for providing customs dossier information

1. For incoming aircraft:

a) At least 03 hours before the aircraft enters the first airport in Vietnam for flights with a duration of 03 hours or longer;

b) At least 30 minutes before the aircraft enters the first airport in Vietnam for flights with a duration of less than 03 hours.

2. For outgoing aircraft: Immediately after the carrier completes procedures for export goods and departing passengers.

3. For transit aircraft:

Upon entry, follow the regulations in Clause 1 of this Article; upon exit, if customs declaration is required, follow the regulations in Clause 2 of this Article.

4. The customs declarant submits documents stipulated in Points a, c, d, đ of Clauses 1 and 2 of Article 61 and the issuer of the secondary bill of lading submits the documents stipulated in Point b of Clause 1 of Article 61 within the time limit specified in this Article through the Customs electronic data processing system.

5. The amendment and supplementation of information and customs documents for aircraft departing, entering, or transiting shall be carried out according to the guidance of the Minister of Finance.

Amended and supplemented provisions:

Article 63. Receiving and processing customs documents

1. The customs authority checks the documents, inspects the aircraft, and confirms the completion of customs procedures for departing and entering aircraft in accordance with the guidance of the Minister of Finance.

2. The time limit for completing customs procedures for departing and entering aircraft shall not exceed 01 hour from the time the declarant submits and presents complete customs documents as prescribed in Article 61 of this Decree.

3. The General Department of Customs is responsible for developing a system to receive electronic information from declarants and sharing information with relevant agencies at the airport.

Amended and supplemented provisions:

Article 64. Responsibilities of airport business enterprises

1. No later than twenty-four hours (for non-scheduled flights, no later than 01 hour) before the aircraft enters, and before the carrier completes the aviation procedures for departing passengers and exported goods, the airport business enterprise is responsible for providing the following information to the International Airport Customs Sub-department:

a) Aircraft nationality;

b) Aircraft type;

c) Flight route;

d) Aircraft arrival and departure time;

d) Aircraft parking position;

e) Passenger entry gate;

f) Time of loading and unloading goods onto and from the aircraft.

2. Airport business enterprises are responsible for notifying the customs authority at least 01 hour before the aircraft departs or arrives when there is a change in the information specified in Clause 1 of this Article.

Section 2. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR SEA VESSELS DEPARTING, ARRIVING, AND TRANSITING

Amended and supplemented provisions:

Article 65. Customs dossiers for sea vessels departing, arriving, and transiting

1. For arriving sea vessels:

a) General declaration;

b) Declaration of imported goods by sea in the case where the sea vessel carries goods;

c) Information on secondary bills of lading in the case where the sea vessel carries goods;

d) Crew list;

e) Declaration of crew and ship staff luggage;

f) Ship's stores declaration;

g) Passenger list in the case where the sea vessel carries passengers;

h) Dangerous goods declaration in the case where the sea vessel carries dangerous goods.

2. For ships departing the country:

a) General declaration;

b) Export cargo declaration by sea in the case of ships transporting goods;

c) Crew list;

d) Crew and ship staff luggage declaration;

đ) Ship's stores declaration;

e) Passenger list if the ship is carrying passengers.

When a ship departs, if there is no change compared to the information declared when the ship entered, the customs declarant only needs to submit the general declaration specified in Point a of this Clause.

3. For transit ships

When completing entry procedures for a transit ship, the customs declarant submits a customs dossier according to the provisions in Clause 1 of this Article; when completing exit procedures, if there are changes in the documents compared to entry, the customs declarant submits a customs dossier including the documents that have been changed since entry.

4. Customs dossiers prescribed in Paragraphs 1, 2, and Paragraph 3 of this Article shall be submitted to the customs authorities in the form of electronic data.

In case the customs electronic data processing system or the electronic customs declaration system is unable to perform electronic transactions, the customs declarant shall submit a paper dossier to the customs authorities.

5. The Minister of Finance shall provide guidance on customs procedures for ships leaving or entering the country in special cases according to the provisions of maritime law.

Amended and supplemented provisions:

Article 66. Deadline for providing customs file information

1. For arriving sea vessels:

a) Import goods declaration, information on secondary bills of lading: No later than 12 hours before the expected arrival at the port for ships with a voyage of less than 5 days; no later than 24 hours before the expected arrival at the port for ships on other voyages;

b) Documents specified in Points c, d, đ, e, g, h, Clause 1, Article 65 of this Decree: No later than 08 hours before the expected arrival at the port.

2. For ships departing the country:

The deadline for providing information on the documents specified in Clause 2, Article 65 of this Decree is no later than 01 hour before departure.

3. For transit ships:

Upon entry, follow the regulations in Clause 1 of this Article; upon exit, if customs declaration is required, follow the regulations in Clause 2 of this Article.

4. The customs declarant shall submit the documents prescribed in Points c, d, and đ of Clauses 1 and 2 of Article 65 of this Decree, and the issuer of the secondary bill of lading shall submit the documents prescribed in Point b of Clause 1 of Article 65 of this Decree within the time limit specified in Clause 1 of this Article through the customs electronic data processing system.

5. Amendments and supplementation of information and customs dossiers for vessels exiting, entering, or transiting shall be carried out according to the guidance of the Minister of Finance.

Amended and supplemented provisions:

Article 67. Receipt and processing of customs dossiers

1. The customs authority shall check the dossiers, inspect the actual vessels, and confirm the completion of customs procedures for vessels exiting, entering, or transiting according to the guidance of the Minister of Finance.

2. The time limit for the customs authority to carry out customs procedures for ships entering, leaving, or transiting: No more than 01 hour from the time the declarant submits and presents a complete customs dossier in accordance with the provisions of Article 65 of this Decree.

3. The General Department of Customs is responsible for building a system to receive information from declarants and sharing information with relevant agencies at the seaport.

Amended and supplemented provisions:

Article 68. Responsibilities of the Maritime Administration and port business enterprises

1. Immediately upon receiving notification about the ship's arrival time at the port and the estimated departure time, the Maritime Administration must promptly inform the customs authority and other management agencies at the seaport for coordination.

2. Immediately after deciding to dispatch a vessel for departure, entry, or transit into the port, the Maritime Administration must notify the customs authority and other management agencies at the seaport about the designated time and location for the vessel to anchor at the seaport.

3. Before unloading goods at the port, the port business enterprise must inform the customs authority of the warehouse or storage yard location intended for holding imported goods.

Section 3. CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR INTERNATIONAL INTERMODAL RAILWAY TRAINS ENTERING AND EXITING

Article 69. Customs documents for vessels entering

1. At the international intermodal railway station at the border:

a) Cargo delivery note: 01 original copy;

b) Bill of lading: 01 photocopy;

c) Extract of import goods declaration unloaded at each international intermodal railway station according to the form issued by the Ministry of Finance: 02 original copies;

d) Passenger list for passenger trains and passengers completing procedures at the international railway station at the border (if any): 01 original copy;

d) List of fuel, equipment, and food carried on the train (if any): 01 original copy.

2. At the domestic international railway station:

a) The documents mentioned in Point b, Point c of Clause 1 of this Article;

b) Passenger list for passenger trains and passengers completing procedures at the domestic international railway station (if any): 01 original copy.

Amended and supplemented provisions:

Article 70. Customs dossiers for departing trains

1. At the domestic international railway station:

a) Verified train order for passenger trains completing customs procedures at the domestic international railway station: 01 original copy;

b) Bill of lading: 01 photocopy;

c) Extracted export goods declaration at the domestic international railway station according to the form issued by the Ministry of Finance: 02 original copies;

d) Passenger list for passenger trains and passengers completing procedures at domestic international railway stations (if any): 01 original copy.

2. At the international railway station at the border:

a) Documents mentioned in Points b and c, Clause 1 of this Article;

b) Cargo communication document: 01 original copy;

c) Bill of lading: 01 photocopy;

d) Train formation confirmation: 01 original copy;

đ) Passenger list for passenger trains and passengers completing customs procedures at the international railway station at the border (if any): 01 original copy.

Amended and supplemented provisions:

Article 71. Deadline for providing customs dossier information

1. For incoming trains: Immediately after the train arrives at the international railway station at the border or at the domestic international railway station, the Station Master or Train Master or legal representative shall submit to Customs the documents prescribed in Clause 1 or Clause 2, Article 69 of this Decree.

2. For departing ships: At the latest 30 minutes for passenger ships and 01 hour for cargo ships before the ship departs the domestic international intermodal railway station or the international intermodal railway station at the border, the Station Master, Ship Captain, or legal representative shall submit to Customs the documents prescribed in Clause 1 or Clause 2 of Article 70 of this Decree.

3. Before completing the document inspection for an arriving or departing ship, the Station Master, Ship Captain, or legal representative may make supplementary declarations in the following cases:

a) Imported or exported goods have discrepancies such as name of goods, weight, quantity (increase or decrease) between the actual transported goods and the bill of lading, summary declaration, goods delivery note, submitted to Customs;

b) Other changes compared to the submitted documents regarding means of transport, goods, and luggage occurring during transportation, storage in warehouses or yards, export from warehouses, or import into warehouses.

Article 72. Responsibilities of customs authorities

Amended and supplemented provisions:

1. Receiving and processing customs dossiers submitted and presented by declarants in accordance with the provisions of Articles 69 and 70 of this Decree as follows:

a) Checking and matching the information in the dossiers concerning car numbers, quantity of goods, etc., with each car, container containing goods, or checked luggage; checking the seals of the transport organization (if any) for each car, container containing goods, or checked luggage;

b) Seal each railcar containing goods or checked luggage under customs supervision being transported to the international intermodal railway station at the border or the international intermodal railway station within the country; in cases where goods cannot be sealed, such as oversized, overweight, or bulk goods, the Train Master is responsible for ensuring the integrity of the goods, checked luggage, and railcars during transportation to the destination station in accordance with regulations;

c) Handover of imported and exported goods to Customs at the international intermodal railway station within the country or at the border in the case of transporting goods under customs supervision to the international intermodal railway station within the country for an inbound train or to the border for an outbound train, according to the form prescribed by the Ministry of Finance;

d) Verify and stamp the documents submitted by the Station Master or Train Master or a legal representative; seal customs records of the documents handed over to the Station Master or Train Master or legal representative and transferred to the Customs of the international intermodal railway station at the border or the international intermodal railway station within the country as prescribed;

d) Verify and report back to the Customs of the international intermodal railway station at the border or the international intermodal railway station within the country on the receipt of goods, consignment files under customs supervision, and the status of the transferred goods. Keep customs records including: a summary declaration of goods and related documents as prescribed.

2. Organize supervision and control of incoming and outgoing trains within the operational area of the customs authority as follows:

a) Supervise vehicles (including empty containers, empty wagons, empty trucks) transporting export and import goods; supervise export goods until they leave the operational area of the customs authority, supervise import goods until customs clearance, release, and removal from the operational area of the customs authority;

b) Supervise luggage and goods of incoming passengers, crew members, and staff working on the ship immediately when they leave the ship to enter the entry area or quarantine area;

c) Supervise luggage and goods of outgoing passengers, crew members, and staff working on the ship immediately when they leave the exit area or quarantine area to board the outbound ship;

d) Supervise goods and checked luggage transported from the storage warehouse, from the exit area to the ship for loading onto the ship, and goods and checked luggage unloaded from the ship transported to the storage warehouse, to the entry area;

d) Supervise diplomatic bags and consular bags if received or sent at the train docking area;

e) Based on the results of collecting and processing information about incoming and outgoing trains, arrange patrol and control forces appropriate to the characteristics of each train.

Amended and supplemented provisions:

3. The time limit for the customs authority to carry out customs procedures for international transit trains entering or exiting: No more than 01 hour from the time the customs declarant submits or presents customs documents in accordance with the provisions of Articles 69 and 70 of this Decree.

Amended and supplemented provisions:

Article 73. Responsibilities of the Station Master and Train Master of the international railway transit station

Amended and supplemented provisions:

1. Responsibilities of the Station Master:

a) Notify in advance via computer network, written documents, or fax to the Customs at the international railway station about the train's entry and exit journey, including: locomotive number, carriages; the position and time of the train's arrival, stop, and departure at the intermodal station; information about imported and exported goods, passenger luggage entering and leaving the country, including: position, time of loading and unloading onto/off the train, and any related changes concerning the train, goods, and luggage;

b) Verify and stamp the documents submitted by the Train Master for customs procedures;

c) Submit and present documents that are part of the customs file and carry out customs procedures in accordance with regulations;

d) Be responsible for the authenticity of the content of documents submitted to the customs authorities;

d) Cooperate with customs authorities in inspection, supervision, and control to prevent and promptly detect customs law violations on the train and at international intermodal railway stations.

2. Responsibilities of the Train Master:

a) Submit and present customs documents accurately and completely, and carry out customs procedures as prescribed;

b) Be responsible for the authenticity of the contents of the documents submitted to the Station Master and customs authorities;

c) Cooperate with the Station Master in performing customs procedures (including the transfer of customs documents between customs at international border railway stations and domestic international intermodal railway stations) as prescribed;

d) Ensure the original condition of goods, customs seals (if any), and carrier seals during the transportation of goods under customs supervision.

Amended and supplemented provisions:

Section 4. CUSTOMS PROCEDURES, INSPECTION, CUSTOMS SUPERVISION FOR EXPORT, IMPORT, AND TRANSIT CARS

Amended and supplemented provisions:

Article 74. Customs dossier for imported cars

1. For imported cars (foreign cars temporarily imported; Vietnamese cars re-imported), the customs declarant submits or presents:

a) Inter-transport permit issued by the competent authority: Present the original copy;

b) Vehicle registration for temporarily imported foreign cars: Present the original copy;

c) List of passengers for passenger cars: Submit 01 original copy;

d) Declaration of temporarily imported - re-exported road transport vehicles: Present the original copy; or Declaration of temporarily exported - re-imported road transport vehicles with temporary export confirmation from the Customs Department at the border gate: Submit 01 original copy.

2. For cars entering according to the Agreement on Facilitating Transport of People and Goods across Borders between countries in the Greater Mekong Subregion (GMS Agreement), follow the provisions in the Agreement and guiding documents.

Amended and supplemented provisions:

Article 75. Customs dossier for cars exiting the country

1. For cars exiting the country (Vietnamese cars temporarily exported; foreign cars re-exported), the customs declarant shall submit or present:

a) Inter-transport permit issued by the competent authority: Present the original copy;

b) Vehicle registration certificate for Vietnamese cars temporarily exported: Present the original copy;

c) List of passengers for passenger cars: Submit 01 original copy;

d) Temporary export - re-import road transport vehicle declaration: Present the original copy; or Temporary import - re-export road transport vehicle declaration with temporary import confirmation from the Customs Sub-Department at the border gate: Submit 01 original copy.

2. For cars exiting according to the Agreement on Facilitation of Transport of People and Goods Across Borders between countries in the Greater Mekong Subregion (GMS Agreement), it shall be implemented according to the provisions of the Agreement and guiding documents.

Amended and supplemented provisions:

Article 76. Customs dossier submission deadline

1. For cars entering the country: When a car arrives at the border gate, the driver or legal representative shall submit or present to the Customs Sub-Department at the border gate the documents specified in Article 74 of this Decree.

2. For vehicles leaving the country: When a vehicle arrives at the border gate, the driver or legal representative shall submit or present to the Customs Sub-Department at the border gate the documents specified in Article 75 of this Decree.

Amended and supplemented provisions:

Article 77. Customs inspection and supervision procedures for vehicles leaving and entering the country

1. Customs procedures for vehicles leaving and entering the country

a) The customs authority receives the customs dossier;

b) The customs authority conducts risk management to inspect the dossier, perform physical inspection, and confirm temporary import and re-export or temporary export and re-import for vehicles entering and leaving the country.

2. Customs supervision of vehicles leaving and entering the country

a) Within the jurisdiction of the customs authority, the customs authority presides and uses technical means to supervise vehicles entering and leaving the country;

b) Outside the jurisdiction of the customs authority, the police authority presides, coordinating with relevant Ministries and sectors to organize inspection and supervision of vehicles entering and leaving the country.

3. In cases of one-stop, single-time inspections, they shall be carried out according to the regulations on one-stop customs procedures, a single stop; or the national single window regime.

4. The Minister of Finance shall issue customs declaration forms and guide customs procedures for road transport vehicles exiting and entering the country.

Amended and supplemented provisions:

Article 78. Customs procedures for automobiles not intended for commercial purposes when exiting or entering the country

1. Customs dossier for imported automobiles (temporarily imported foreign cars, re-imported Vietnamese cars) according to bilateral agreements between Vietnam and neighboring countries, the declarant shall submit and present the following documents:

a) Inter-transport permit issued by the competent authority: Present the original copy;

b) Vehicle registration for temporarily imported foreign cars: Present the original copy;

c) Temporary import - re-export declaration for road transport means: Present 01 original copy; or Temporary export - re-import declaration for road transport means with temporary export confirmation from the Customs Sub-department at the border gate to carry out temporary export procedures: Submit 01 original copy.

2. Customs dossier for foreign right-hand drive cars as stipulated in Decree No. 80/2009/NĐ-CP dated October 01, 2009 of the Government and motor vehicles brought into Vietnam for tourism purposes by foreigners as stipulated in Decree No. 152/2013/NĐ-CP dated November 04, 2013 of the Government:

a) Approval document from the Ministry of Transport: Present the original copy;

b) Vehicle registration certificate: Present the original copy;

c) Temporary import - re-export declaration for road transport means: Present the original copy.

3. Customs dossier for vehicles exiting the country (Vietnamese temporarily exported cars, foreign cars re-exported), the customs declarant submits or presents the following documents:

a) Written authorization from the competent authority: Present the original;

b) Vehicle registration certificate for Vietnamese cars temporarily exported: Present the original copy;

c) Temporary export - re-import declaration for road transport means: Present 01 original; or Temporary import - re-export declaration for road transport means with temporary import confirmation from the Customs Sub-Department at the border gate for temporary import procedures: Submit 01 original.

4. The customs authority shall carry out customs inspection and supervision procedures in accordance with the provisions of Clauses 1 and 2, Article 77 of this Decree.

Amended and supplemented provisions:

Section 5. CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION FOR OTHER TRANSPORT MEANS EXITING, ENTERING, OR TRANSITING THE COUNTRY

Amended and supplemented provisions:

Article 79. Customs procedures for waterway transport means (boats, canoes) exiting or entering through river border gates

1. Customs dossiers for waterway transport means entering the country (foreign boats, canoes temporarily imported; Vietnamese boats, canoes re-entering), the customs declarant shall submit or present the following documents:

a) Cross-border water transport permit from the competent authority: Present the original copy;

b) Vehicle registration for foreign water transport vehicles temporarily imported: Present the original copy;

c) Declaration of temporarily imported - re-exported river transport vehicles: Present 01 original copy or Declaration of temporarily exported - re-imported river transport vehicles with temporary import confirmation from the Customs Sub-department at the border gate for temporary export procedures: Submit 01 original copy;

d) List of persons on the water transport vehicle (if any): Submit 01 original copy;

đ) List of materials and reserve items on the ship: Submit 01 original copy.

2. Customs dossier for water transport vehicles exiting the country (boats, foreign motorboats re-exported; Vietnamese boats, motorboats temporarily exported), the customs declarant shall submit or present the following documents:

a) Cross-border water transport permit from the competent authority: Present the original copy;

b) Vehicle registration for Vietnamese water transport vehicles temporarily exported: Present the original copy;

c) Temporary import - re-export river transport vehicle declaration with temporary import confirmation from the Customs Sub-Department at the port handling the temporary import procedure: Submit 01 original copy; or Temporary export - re-import river transport vehicle declaration: Present the original copy;

d) List of persons on the water transport vehicle (if any): Submit 01 original copy;

d) List of materials and supplies on board the vessel: Submit the original copy.

3. The customs declarant presents the waterway transport vehicle (boats, motorboats) exit and entry documents in accordance with the provisions of Clause 1 and Clause 2 of this Article.

4. The customs authority receives customs documents; implements risk management to inspect documents, conduct physical inspections, and confirm temporary import and re-export or temporary export and re-import for water transport vehicles entering or leaving the country.

5. Customs supervision of water transport vehicles

a) Within the customs operation area, the customs authority uses technical means to monitor water transport vehicles entering or leaving the country;

b) Outside the customs operation area, the police authority takes the lead, coordinating with relevant Ministries and agencies to organize inspection and supervision of water transport vehicles entering or leaving the country.

6. The Minister of Finance promulgates the customs declaration form and guides electronic customs procedures for river transport vehicles exiting and entering the country.

Amended and supplemented provisions:

Article 80. Customs procedures for motorcycles and motorbikes exiting and entering the country

1. Customs dossiers for motorcycles and motorbikes entering the country (temporarily imported foreign motorcycles and motorbikes; re-imported Vietnamese motorcycles and motorbikes), the customs declarant submits or presents the following documents:

a) Authorization document from the competent authority (if any): Present the original;

b) Vehicle registration for temporarily imported foreign motorcycles and motorbikes: Present the original;

c) Temporary import - re-export road transport vehicle declaration: Present the original or temporary export - re-import road transport vehicle declaration with temporary import confirmation from the Customs Sub-department at the border gate carrying out temporary export procedures: Submit 01 original copy.

2. Customs dossiers for motorcycles and motorbikes exiting the country (re-exported foreign motorcycles and motorbikes; temporarily exported Vietnamese motorcycles and motorbikes), the customs declarant submits or presents the following documents:

a) Authorization document from the competent authority (if any): Present the original;

b) Vehicle registration for temporarily exported Vietnamese motorcycles and motorbikes: Present the original;

c) Temporary import - re-export road transport vehicle declaration with temporary import confirmation from the Customs Sub-department at the border gate to carry out temporary import procedures: Submit 01 original copy or Temporary export - re-import road transport vehicle declaration: Present 01 original copy.

3. The customs authority receives the customs dossier; performs risk management to inspect documents, conduct physical inspections, and confirm temporary import, re-export or temporary export, re-import for motorcycles and motorbikes entering or exiting the country.

4. Customs supervision of motorcycles and motorbikes entering or exiting the country

a) Within the customs operation area, the customs authority uses technical means to supervise motorcycles and motorbikes entering or exiting the country;

b) Outside the customs operation area, the police authority takes the lead, coordinating with relevant Ministries and sectors to organize inspection and supervision of motorcycles and motorbikes entering or exiting the country.

Amended and supplemented provisions:

Article 81. Customs inspection and supervision of transportation means of individuals and organizations passing through border areas

1. Transportation means of organizations and individuals passing through the border to deliver or receive goods in the border area must comply with the provisions of the law related to export and import activities of goods, entry and exit activities of transportation means, and international treaties between Vietnam and neighboring countries.

2. Transportation means of individuals and organizations entering the border area to deliver and receive goods include:

a) Foreign trucks entering the border gate area of Vietnam to deliver imported goods or receive exported goods;

b) Vietnamese trucks crossing the border to deliver export goods or receive import goods, then returning to Vietnam;

c) Foreign boats or ships entering the Vietnamese border area to deliver import goods or receive export goods;

d) Vietnamese boats or ships crossing the border to deliver export goods or receive import goods, then returning to Vietnam.

The allowed time for transport vehicles specified in Point a and Point b of Clause 2 of this Article for cargo delivery and reception shall not exceed 24 hours, and the allowed time for transport vehicles specified in Point c and Point d of Clause 2 of this Article for cargo delivery and reception shall not exceed 72 hours.

3. Primitive means of transport are means of movement powered by human strength (handcarts, rickshaws). Primitive means of transport operate in border gate areas and border regions. The customs declarant of primitive means of transport submits to the customs authority a declaration of exported or imported goods in the case of transporting exported or imported goods.

The customs authority is responsible for supervising primitive means of transport during their operation in the border gate area.

4. For the vehicles mentioned in Clause 1 of this Article, if there is a legitimate reason to extend the stay at the border gate area, the vehicle operator or the cargo owner shall submit a written request, and the Head of the Customs Sub-Department shall consider an extension, with the extended period not exceeding 48 hours.

5. Vehicles of individuals, agencies, or organizations in the border area that frequently pass through the border area due to daily living needs.

6. The types of vehicles specified in this Article are only allowed for temporary import - re-export, temporary export - re-import through the same border gate. The customs authority at the border gate is responsible for supervision.

Chapter V. PROCEDURES FOR ESTABLISHING AND OPERATING BONDED WAREHOUSES, TAX WAREHOUSES, AND LOOSE GOODS COLLECTION POINTS

Section 1. BONDED WAREHOUSE

Amended and supplemented provisions:

Provisions repealed

Article 82. Establishment of bonded warehouses

1. Conditions for establishing a bonded warehouse:

a) The area proposed for the establishment of a bonded warehouse must be set up in areas as prescribed in Clause 1, Article 62 of the Customs Law; areas planned by the competent authority for the development of logistics services, serving the export activities of agricultural, forestry, and aquatic products produced in concentrated zones. The bonded warehouse must be separated from the surrounding area by a fence system, meeting the requirements for regular inspection and supervision by the customs authority, except for warehouses located in border gate or port areas that already have fences separating them from the surrounding area;

b) The owner of the bonded warehouse must be an enterprise established in accordance with the law and engaged in the business of warehousing, handling export and import goods, and customs brokerage services.

c) The bonded warehouse must have a minimum area of 5,000 m² (including the warehouse, yard, and auxiliary works), of which the storage area must have an area of 1,000 m² or more. For warehouses specialized in storing one or several types of goods with special preservation requirements, the bonded warehouse must have a minimum area of 1,000 m². Specifically, for specialized bonded yards, the minimum area must be 10,000 m², with no warehouse area requirement;

d) The bonded warehouse owner must have an accounting book system applied with information technology that meets the criteria as prescribed by the state management agency for monitoring and managing imported, exported, stored, and existing goods in the warehouse and must be directly networked with the customs managing the bonded warehouse. The bonded warehouse must be equipped with a surveillance camera system that meets the standards for monitoring imported, exported, and stocked goods set by the customs authorities.

2. Establishment documents:

a) Application for establishment according to the form issued by the Ministry of Finance: 01 original copy;

b) Business registration certificate with warehouse business sector: 01 photocopy;

c) Design diagram of the warehouse and yard area showing clearly the boundary lines separating from the outside, the locations of the storage warehouses, the internal transportation system, the fire and explosion prevention system, security, warehouse office, and customs working area;

d) Documents proving land use rights: 01 photocopy.

3. Establishment procedure:

a) Enterprises submit dossiers in accordance with Clause 2 of this Article to the Provincial, Inter-provincial, or City Customs Department;

b) Within 10 working days from the date of receiving the complete dossier from the enterprise, the Provincial, Inter-provincial, or City Customs Department completes the inspection of the dossier and the actual warehouse or yard. If the conditions for establishment are met, they report and propose to the General Department of Customs for consideration to issue a decision on the establishment;

c) Within 07 working days from the date of receiving the report from the Provincial or City Customs Department along with the dossier proposing the establishment of the inspection site, the General Director of the General Department of Customs shall issue a decision to establish a bonded warehouse or provide a written response to the Provincial or City Customs Department and the enterprise if the conditions prescribed have not been met.

4. In cases where an enterprise needs to reduce, expand the area, transfer ownership, or relocate a bonded warehouse, if it meets the conditions stipulated in Clause 1 of this Article, it shall prepare a dossier to send to the provincial or municipal Customs Department, including:

a) Official letter requesting relocation, expansion, or reduction: 01 original copy;

b) Diagram of the warehouse or yard area for relocation, expansion, or reduction: 01 photocopy;

c) Documents on the right to use the warehouse or yard when relocating or expanding: 01 photocopy.

The procedure for relocating, expanding, or reducing shall be carried out in the same manner as the procedure for establishing a bonded warehouse prescribed in Clause 3 of this Article. The expansion or reduction of the warehouse area, in particular, shall be decided by the Director of the provincial or municipal Customs Department.

5. In the case of changing the owner of a bonded warehouse that has been approved for establishment by the General Department of Customs according to the confirmation document of the competent State agency, the enterprise shall submit a written notification to the Customs Sub-department managing the location for acknowledgment and monitoring.

6. Cases of termination of bonded warehouse operations:

a) The provincial/city Customs Department issues a written proposal to terminate operations due to failure to meet customs inspection and supervision conditions and the establishment conditions prescribed in Clause 1 of this Article;

b) The enterprise submits a written request to terminate operations;

c) Exceeding 06 months from the date of the establishment decision but the enterprise does not put the warehouse into operation without a legitimate reason;

d) In one year, the enterprise violates customs warehouse management regulations three times and is administratively sanctioned with a monetary fine for each time exceeding the sanctioning authority of the Head of the Customs Sub-Department.

Article 83. Services performed in a bonded warehouse

The consignor sending goods to a bonded warehouse may directly perform or authorize the warehouse owner or an agent to carry out customs procedures and provide the following services for goods sent to the bonded warehouse:

1. Reinforcing, repacking, packaging; consolidating goods; grading goods, maintaining goods.

2. Sampling goods to serve management work or customs procedures.

3. Transferring ownership of goods.

4. Specifically, for bonded warehouses specialized in storing chemicals, petroleum, if meeting the state management requirements on customs and relevant specialized state management requirements, it is allowed to mix or change the type of goods.

Article 84. Leasing a bonded warehouse

1. Entities allowed to lease a bonded warehouse:

a) Vietnamese organizations and individuals allowed to conduct import-export business belonging to economic sectors;

b) Foreign organizations and individuals.

2. Bonded warehouse lease contract:

a) The bonded warehouse lease contract is agreed upon by the bonded warehouse owner and the goods owner in accordance with the provisions of the law, except in cases where the goods owner is also the bonded warehouse owner;

b) The validity period and the lease term of the bonded warehouse are agreed upon by the goods owner and the bonded warehouse owner in the bonded warehouse lease contract, but not exceeding the period during which the goods are allowed to be stored in the bonded warehouse according to Clause 1, Article 61 of the Customs Law;

Amended and supplemented provisions:

c) If the bonded warehouse lease term according to Clause 1, Article 61 of the Customs Law expires and the goods owner or the authorized person of the goods owner does not take the goods out of the bonded warehouse, or within the lease period but the goods owner or the authorized person submits a written request for liquidation, the Customs Department shall organize the liquidation of the goods stored in the bonded warehouse in accordance with the provisions of the law.

Article 85. Goods stored in bonded warehouses

1. Goods from Vietnam that have completed export customs procedures, goods from abroad awaiting import procedures into Vietnam, or awaiting export to a third country of subjects permitted to lease bonded warehouses as prescribed in Clause 1, Article 84 of this Decree shall be stored in bonded warehouses.

2. Goods from abroad brought into bonded warehouses include:

a) Goods of foreign consignors that have not signed sales contracts with enterprises in Vietnam;

b) Goods of Vietnamese enterprises imported from abroad awaiting entry into the domestic market or awaiting export to a third country;

c) Goods from abroad brought into bonded warehouses to await export to a third country.

3. Goods from within Vietnam brought into bonded warehouses include:

a) Export goods that have completed customs procedures awaiting export;

b) Goods whose temporary import period has expired and must be re-exported.

4. The following goods are not allowed to be stored in bonded warehouses:

a) Goods that counterfeit trademarks or the name of Vietnamese origin;

b) Goods that pose a danger to people or pollute the environment;

c) Goods prohibited from export, prohibited from import, temporarily suspended from export, temporarily suspended from import, except in cases permitted by the Prime Minister.

Apart from the goods specified in Points a, b, and c of Clause 4 of this Article, based on the export and import situation in each period, the Prime Minister shall decide the List of imported goods not allowed to be sent to bonded warehouses.

Supplementary provisions

Article 86. Management, storage, and preservation of goods sent to bonded warehouses

1. Goods stored and maintained in bonded warehouses must comply with the bonded warehouse lease contract; specialized bonded warehouses are only allowed to store goods that meet the warehouse's storage and preservation conditions.

Amended and supplemented provisions:

2. Goods brought into or taken out of bonded warehouses must undergo customs procedures in accordance with legal regulations. Specifically, for machinery, equipment, or certain other types of goods supplied from domestic sources to bonded warehouses to serve activities such as packaging, sorting, or maintenance, the consignor or authorized person may choose not to carry out customs procedures, but must notify the customs sub-department managing the bonded warehouse for monitoring.

3. Apply means and information technology to manage goods brought into and taken out of the bonded warehouse and provide information to the customs authorities about the status of goods in the warehouse and the operational situation of the warehouse through an information technology system connected to the customs authorities.

Amended and supplemented provisions:

4. In case of wanting to destroy batches of goods that are broken, damaged, degraded in quality, or past their expiration date arising during storage, the owner of the bonded warehouse must have a written agreement with the goods owner or the legal representative of the goods owner regarding the consent to destroy the goods. The written agreement is sent to the Customs Department where the bonded warehouse is located for monitoring. The goods owner or the bonded warehouse owner is responsible for implementing and paying the costs of destroying the goods in accordance with the law.

Article 87. Customs supervision of bonded warehouses

1. Means of transport and goods brought into or out of bonded warehouses, as well as services within bonded warehouses, must be subject to inspection and supervision by the customs authorities. The customs authorities, based on the type of goods sent to the bonded warehouse, the operational situation of the bonded warehouse, and the compliance of the warehouse owner with the law, shall apply appropriate supervision measures.

Amended and supplemented provisions:

2. When performing services such as reinforcement, repackaging, packaging; consolidating goods; grading goods; maintaining goods; and sampling goods in bonded warehouses, the consignee or the bonded warehouse owner must provide written notification in advance to the Customs Sub-department managing the bonded warehouse for the organization to monitor and supervise.

3. Goods transported from the border gate to the bonded warehouse and vice versa, or from the bonded warehouse to other customs clearance locations outside the border gate and vice versa, must undergo customs procedures and are subject to inspection and supervision by the customs authority.

Article 88. Customs procedures for goods brought into or out of bonded warehouses

Amended and supplemented provisions:

1. Goods from abroad or domestically, from the duty-free zone into the bonded warehouse, the owner of the goods or the person authorized by the owner must carry out the bonded warehouse entry procedures at the Customs Sub-department managing the bonded warehouse.

Amended and supplemented provisions:

2. Goods from bonded warehouses that are exported abroad or brought into the domestic market or into duty-free zones, the consignee or the person authorized by the consignee must declare the information of goods exported from the bonded warehouse to the Customs Sub-Department managing the bonded warehouse. In case of import into the Vietnamese market, customs procedures must be carried out as for goods imported from abroad according to the corresponding import modality; the actual import time of the goods is the time when the customs authority confirms the goods are taken out of the bonded warehouse.

Goods sent to bonded warehouses that are required to be re-exported according to the decision of the competent state management agency are not allowed to be imported back into the Vietnamese market.

3. Goods transported from the import border gate to the bonded warehouse; goods from the bonded warehouse to the export border gate; goods moved from domestic areas into the bonded warehouse and vice versa must complete customs procedures as for goods under customs supervision, except for goods that have completed export procedures from domestic areas or goods that, when completing import procedures into domestic areas, have opened a combined transport declaration.

4. The Minister of Finance shall guide customs procedures, inspection, and supervision of goods brought out to, or brought into, bonded warehouses and the handling of goods remaining beyond the long-term storage period in bonded warehouses.

Section 2. CONSOLIDATION POINTS FOR LOOSE CARGO (CFS)

Amended and supplemented provisions:

Provisions repealed

Article 89. Establishment of domestic consolidation points for loose cargo

1. Conditions for Establishing a Consolidation Point for LCL Cargo

The area proposed for establishing a consolidation point for LCL (less-than-container load) cargo must meet the following conditions:

a) Warehouses and yards proposed for the consolidation point must be located within the areas stipulated in Clause 1, Article 62 of the Customs Law;

b) The enterprise must be registered in business lines such as forwarding, transportation of export and import goods, and warehousing;

c) The consolidation point must have a minimum warehouse area of 1,000 m², excluding yard and auxiliary structures;

d) Ensure working conditions for the customs authority, such as an office, cargo inspection area, installation location for customs inspection equipment, and storage for confiscated goods;

đ) Warehouses and yards must have fences separating them from surrounding areas and be equipped with a CCTV system that meets the standards of the customs authority;

e) Goods entering and leaving warehouses and yards must be managed by a computer system and connected to the customs authority's monitoring system.

2. Establishment documents:

a) Application for establishment according to the form issued by the Ministry of Finance: 01 original copy;

b) Economic and technical justification for construction: 01 photocopy;

c) Documents proving land use rights: 01 photocopy;

d) Business registration certificate with warehouse and yard business lines: 01 photocopy.

3. Establishment procedure:

a) Enterprises submit their dossiers according to the provisions in Clause 2 of this Article to the provincial or municipal Customs Department;

b) Within 10 working days from the date of receiving the complete dossier from the enterprise, the provincial or municipal Customs Department completes the inspection of the dossier and the actual warehouse and yard. If the conditions for establishment are met, it shall report and propose to the General Department of Customs for consideration to issue an establishment decision;

c) Within 07 working days from the date of receiving the report from the provincial or city Customs Department along with the dossier requesting the establishment of an inspection site, the General Director of the General Department of Customs shall issue a decision to establish a consolidated cargo collection site or provide a written response to the provincial or city Customs Department and the enterprise if the conditions prescribed are not met.

For a consolidated cargo collection site located within the area of seaports or ports for export and import of goods established domestically, the enterprise is not required to carry out the establishment procedure as prescribed in Clauses 2 and 3 of this Article. Before putting the site into operation, the enterprise must notify the Customs Sub-Department of the seaport or the port for export and import of goods established domestically.

4. In cases where an enterprise has the need to reduce or expand the area, transfer ownership, or relocate the consignee collection point, if it meets the conditions stipulated in Clause 1 of this Article, it must prepare a dossier and submit it to the provincial or municipal Customs Department. The dossier includes:

a) Official letter requesting relocation, expansion, or reduction: 01 original copy;

b) Diagram of the warehouse or yard area for relocation, expansion, or reduction: 01 photocopy;

c) Documents on the right to use the warehouse or yard when relocating or expanding: 01 photocopy.

The procedures for moving, expanding, or reducing the area must be carried out in the same manner as the procedures for establishing a consignee collection point under the provisions of Clause 3 of this Article. Specifically, the expansion or reduction of the area of the consignee collection point is decided by the Director of the provincial or municipal Customs Department.

5. In cases of changing the name of the owner of a consignee collection point that has been established by the General Department of Customs according to a confirmation document from a competent State authority, the enterprise must notify the Customs Sub-Department managing the location in writing for acknowledgment and monitoring.

6. Cases of termination of the operation of a consignee collection point:

a) The provincial/city Customs Department issues a written proposal to terminate operations due to failure to meet customs inspection and supervision conditions and the establishment conditions prescribed in Clause 1 of this Article;

b) The enterprise submits a written request to terminate operations;

c) Exceeding 06 months from the date of the establishment decision but the enterprise does not put the warehouse into operation without a legitimate reason;

d) Within one year, the enterprise commits administrative violations regarding the management of consolidated cargo collection points three times and is handled with administrative penalties in the form of fines, with the penalty for each violation exceeding the authority of the Head of the Customs Sub-department.

Article 90. Services performed at consolidated cargo collection points

1. Packing, repacking, arranging, and rearranging goods awaiting export.

2. Transit goods and transshipment goods are brought into consolidated cargo collection points within the port to be separated, consolidated in export containers, or consolidated with Vietnam's export goods.

3. Separating imported consignments while waiting for import procedures or consolidating containers with other export consignments for shipment to third countries.

4. Transfer of ownership of goods during storage.

Article 91. Customs management and supervision

Amended and supplemented provisions:

1. Exported and imported goods stored at a consolidated cargo collection point beyond the time limit prescribed in Clause 3, Article 61 of the Customs Law, if the goods are not removed from the consolidated cargo collection point, shall be handled in accordance with the provisions of Article 57 of the Customs Law.

2. Consolidated cargo collection points, goods stored at these collection points, and activities or services carried out at the collection points shall be subject to customs inspection and supervision.

3. Goods transported from a border gate to a consolidated cargo collection point outside the border gate and vice versa, or goods transported from a consolidated cargo collection point to other customs procedure locations outside the border gate and vice versa, must undergo customs procedures and are subject to customs inspection and supervision.

4. Customs supervision of goods stored at the consolidated cargo collection point shall be conducted in accordance with the provisions in Section 3, Chapter III of the Customs Law.

Section 3. TAX WAREHOUSE

Amended and supplemented provisions:

Provisions repealed

Article 92. Procedures for establishing a bonded warehouse

1. Enterprises recognized as priority enterprises may establish a bonded warehouse if they meet the following conditions:

a) Have an accounting system and information technology applications according to the standards of the state management agency to track and manage imported, exported, stored, and inventory goods in the warehouse;

b) Located within the enterprise's production facility area, separated from areas storing materials and supplies not eligible for bonded treatment, and equipped with a surveillance camera system meeting the standards of the customs authority to monitor goods entering and leaving the bonded warehouse.

2. Export-oriented manufacturing enterprises with an export turnover of 40 million USD or more may establish a bonded warehouse. In addition to the conditions specified in Point a, Clause 1 of this Article, they must also meet the following conditions:

a) Have been engaged in export activities for at least 2 consecutive years without violating customs law and tax law;

b) Comply with accounting and statistical laws;

c) Make payments through banks in accordance with legal regulations.

3. Dossier for establishing a bonded warehouse

Export-oriented manufacturing enterprises wishing to establish a bonded warehouse shall prepare a dossier and send it to the Customs Department where the production facility is located. The dossier includes:

a) Official letter requesting to establish a bonded warehouse;

b) Design diagram of the bonded warehouse area: 01 copy.

4. Within 5 working days from the date of receiving the enterprise's complete and valid dossier, the provincial or municipal Customs Department shall conduct:

a) Check the conditions for establishment, and the application dossier for the establishment of a bonded warehouse;

b) Conduct an actual survey of the warehouse and yard;

c) Report, propose, and send the entire dossier to the General Department of Customs.

5. Within 07 working days from the date of receiving the complete application dossier for the establishment of a bonded warehouse from the provincial or city Customs Department, the Director General of the General Department of Customs shall decide to establish the bonded warehouse if the conditions specified in Clauses 1 and 2 of this Article are met.

Article 93. Customs procedures for raw materials and supplies brought into or taken out of a bonded warehouse

1. Customs procedures for imported raw materials and supplies brought into a bonded warehouse shall be carried out in the same manner as customs procedures for imported goods for the production of export goods, except for tax payment procedures.

2. Goods brought into a bonded warehouse may only be used for the production of export goods by the bonded warehouse owner.

3. When bringing raw materials and supplies into production, enterprises must manage and monitor them in accordance with accounting and statistical legal regulations.

Article 94. Inspection and supervision of bonded warehouses

1. Periodically, once a year, the Customs authority conducts an inspection of the organization and management of the enterprise's bonded warehouse. The inspection contents include:

a) Checking the implementation of the provisions in Clause 1, Article 92 of this Decree;

b) Checking the actual inventory quantity, reconciling the actual inventory with the inventory in the accounting system, documents for monitoring the bonded warehouse, and the enterprise's report on the use of raw materials.

2. Handling inspection results:

a) In case the enterprise does not meet the conditions stipulated in Clause 1, Article 92 of this Decree or the goods contained in the bonded warehouse are not intended for serving export production, it will be handled in accordance with the provisions of the law;

b) In cases where the enterprise does not comply with the accounting regime or the documents monitoring the export and import; warehouse release and storage, it shall be handled according to the provisions of the law depending on the level of violation;

c) In cases where inspections detect that the actual inventory quantity does not match the inventory quantity in the accounting system, documents monitoring bonded warehouses, or the enterprise's reports on the use of materials, it shall be handled according to the provisions of the law depending on the level of violation.

3. Conduct unscheduled inspection of raw materials and inventory supplies:

During the process of monitoring the usage of materials and supplies sent to bonded warehouses, the Customs authority discovered that the enterprise imported a large amount of materials and supplies under bonded customs supervision, but the quantity of products exported was less than the registered plan, or if there was complete information on the enterprise consuming the materials and supplies under bonded customs supervision domestically, it would carry out inspections of the remaining stock of materials and supplies to determine the enterprise's violations and handle them according to the provisions of law.

4. Enterprises with bonded warehouses are responsible for organizing the management of bonded warehouses; closely coordinating with the customs authority in implementing the inspection and supervision regime of the bonded warehouse.

Article 95. Reporting regime on the usage of materials and supplies at bonded warehouses

1. Bonded warehouses shall report quarterly to the customs authority on the management and use of goods sent to the bonded warehouse, and the projected plan for putting goods sent to the bonded warehouse into production in the following period, using the form issued by the Ministry of Finance.

2. At the end of the fiscal year (December 31 each year), no later than January 31 of the following year, enterprises must prepare a report according to Point d, Clause 2, Article 63 of the Customs Law and using the form issued by the Ministry of Finance.

Enterprises with bonded warehouses are responsible for the accuracy and completeness of the report on the use of raw materials and supplies sent to the bonded warehouse.

Article 96. Handling raw materials and supplies sent to the bonded warehouse that are damaged or have reduced quality in the bonded warehouse.

Raw materials and supplies sent to bonded warehouses that are damaged, deteriorated in quality, or do not meet production requirements shall undergo customs procedures for re-export or destruction. Re-export procedures are carried out like the customs procedures for imported goods that need to be re-exported. Destruction procedures are carried out as follows:

Amended and supplemented provisions:

1. The enterprise must submit a written request to the Customs Department managing the bonded warehouse, clearly stating the reason for destruction, the name of the raw materials and supplies, type, quantity, and the import customs declaration (number, day, month, year).

2. The enterprise organizes and is responsible for the destruction. The destruction is carried out under the supervision of the customs authorities and the environmental authorities for goods subject to management under environmental protection law.

3. After destruction, a certification record must be made, including the full names and signatures of the destruction supervisors.

4. Imported materials and supplies that are subject to tax suspension when destroyed are not required to pay import duty or value-added tax on imported goods.

Chapter VI. POST-CLEARANCE INSPECTION

Amended and supplemented provisions:

Article 97. Post-clearance inspection at the customs office headquarters

1. For customs dossiers under the provisions of Clause 1, Clause 2, Article 78 of the Customs Law, the Director of the Provincial, Inter-provincial, or Centrally-run City Customs Department; the Head of the Customs Sub-department shall issue a decision on post-clearance inspection at the customs office headquarters. In case of large volumes of goods, complex types of goods, or tax-related risks, the Director of the Provincial or City Customs Department shall issue a decision on post-clearance inspection at the declarant’s premises.

2. The Ministry of Finance shall provide detailed guidance on conducting post-clearance inspections at the customs office headquarters.

Amended and supplemented provisions:

Article 98. Post-clearance inspection at the declarant’s premises

1. Post-clearance inspection at the headquarters of the customs declarant is conducted in cases specified in Article 78 of the Customs Law, except for customs dossiers that have been inspected according to the provisions in Clause 1, Article 97 of this Decree.

2. The authority to decide on post-clearance inspection to assess the compliance of the customs declarant with the law:

a) The General Director of the General Department of Customs decides on post-clearance inspection to assess legal compliance for priority enterprises, enterprises implementing national key projects, corporations, and general companies with export production facilities, branches engaged in export and import activities in multiple localities;

b) The Director of the provincial, inter-provincial, or centrally-run city Customs Department carries out post-clearance inspection to assess compliance for enterprises with headquarters under their management area;

c) The Director of the Post-Customs Inspection Department decides to carry out an inspection to assess compliance of the enterprise, except for the cases specified in Points a and b of this Clause.

3. Authority to decide post-customs inspections in cases specified in Clauses 1 and 2 of Article 78 of the Customs Law:

a) The Director of the Provincial, Inter-Provincial, or Centrally-administered City Customs Department decides to inspect customs declarants within the management scope of the Provincial, Inter-Provincial, or City Customs Department;

b) The Director of the Post-Customs Inspection Department decides to inspect nationwide.

4. Within 05 working days from the date the inspection ends, the head of the inspection team signs the inspection minutes. Within 05 days from the date of signing the minutes, the customs declarant completes providing explanations (if any).

5. 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.

6. In cases where the inspection conclusion requires opinions on expertise from a competent agency, and the customs authority does not have sufficient grounds to conclude, the deadline for issuing the inspection conclusion is 15 days from the date of receipt of the opinion document from the competent agency. The competent specialized agency must provide an opinion within 30 days from the date of receiving the request from the customs authority.

In cases where, after 30 days, the competent specialized agency does not provide a written opinion, the customs authority shall issue the inspection conclusion.

Article 99. Amendment, supplementation, suspension, and cancellation of post-clearance inspection decisions

1. Post-clearance inspection decisions may be considered for amendment or supplementation by the person issuing the inspection decision in the following cases:

a) Changes in the inspection team members, changes in time, changes in scope, or content of the inspection;

b) Post-clearance inspection decisions that have formal, content, or technical presentation errors in the document.

Amended and supplemented provisions:

2. The post-clearance inspection decision may be temporarily suspended by the decision issuer in the following cases:

a) The customs declarant is under inspection, audit, or investigation by tax authorities, inspection bodies, state audit, or police;

b) Due to force majeure events, the customs declarant is unable to comply with the inspection decision.

3. The post-clearance inspection decision will be canceled by the person who issued the inspection decision in cases where the customs declarant has absconded, dissolved, gone bankrupt, missing, ceased operations, and other cases leading to the customs authority being unable to carry out the inspection decision. The decision to cancel the post-clearance inspection must clearly state the reason for the cancellation.

Amended and supplemented provisions:

Article 100. Handling the results of post-clearance inspection

1. In the case where the Head of the Customs Sub-department issues a post-clearance inspection decision, the Head of the Customs Sub-department shall:

a) Issue a tax assessment decision;

b) Issue administrative decisions regarding tax and customs as stipulated;

c) Carry out tax collection and urge the customs declarant to pay taxes according to the tax assessment decisions and any late payment interest (if any) as prescribed by law;

d) Issue decisions and organize enforcement measures as stipulated by law;

d) Initiate a criminal case in accordance with the provisions of the law on criminal procedure;

e) Monitor and enter data into the accounting program.

2. In the case that the Director of the Provincial, Inter-provincial, or Centrally-administered City Customs Department issues a post-clearance inspection decision, the Director of the Provincial, Inter-provincial, or City Customs Department shall:

a) Issue a tax assessment decision;

b) Issue administrative decisions regarding tax and customs as stipulated;

c) Issue a decision and organize enforcement in accordance with the provisions of the law;

d) Initiate a criminal case in accordance with the provisions of the law on criminal procedure;

d) Organize the collection of taxes, and urge customs declarants to pay taxes according to tax assessment decisions and late payment penalties (if any) in accordance with the law;

e) Organize the monitoring and data entry into the accounting program.

3. In the case that the General Director of the General Department of Customs issues a decision to inspect, the General Director of the General Department of Customs shall carry out:

a) Issue a tax assessment decision;

b) Issue administrative decisions regarding tax and customs as stipulated;

c) Issue a decision and organize enforcement in accordance with the provisions of the law;

d) Organize the implementation of tax collection, urging declarants to pay taxes according to tax assessment decisions and late payment charges (if any) as prescribed by law;

d) Transfer individuals with authority for criminal prosecution in accordance with the provisions of criminal procedural law;

e) Organize the monitoring and data entry into the accounting program.

4. In case the Director of the Post-Clearance Audit Department issues an inspection decision, the Director of the Post-Clearance Audit Department shall:

a) Issue administrative decisions on taxes and customs as prescribed;

b) Perform tax collection, urging declarants to pay taxes according to tax assessment decisions and late payment charges (if any) as prescribed by law;

c) Issue a decision and organize enforcement in accordance with the provisions of the law;

d) Initiate a criminal case in accordance with the provisions of the law on criminal procedure;

d) Monitor and enter data into the accounting program;

e) Recommend to the General Director of the General Department of Customs to issue tax assessment decisions.

Chapter VII. CUSTOMS CONTROL PROFESSIONAL MEASURES

Amended and supplemented provisions:

Article 101. Customs control professional measures

1. Professional measures for customs control include:

a) Mobilizing the public to participate in the prevention and fight against smuggling and illegal transportation of goods across borders;

b) Customs patrols;

c) Collecting and studying information about areas, goods transportation routes, incidents, phenomena, means of transport exiting, entering, transiting the country, and related persons;

d) Collecting and studying information about individuals showing signs of involvement in smuggling or illegal transportation of goods across borders;

d) Collect and process domestic and foreign information related to customs activities. Send customs officers and public officials abroad to verify and collect information and documents in accordance with the laws of Vietnam and international treaties of which the Socialist Republic of Vietnam is a member;

e) Select, train, and use individuals who are not part of the customs cadre to carry out tasks of preventing and combating smuggling and illegal transportation of goods across the border;

g) Arrange customs officers to inspect, supervise, and monitor the activities of subjects involved in smuggling and illegal transportation of goods across the border;

h) Use specialized professional equipment and techniques as prescribed by law to carry out tasks of inspection, supervision, and monitoring of the activities of subjects involved in smuggling and illegal transportation of goods across the border.

2. Customs authorities use a combination of customs control operational measures, means, and technical equipment in activities to prevent smuggling and illegal transportation of goods across the border.

3. The Ministry of Finance regulates the regime to ensure the implementation of customs control operational measures prescribed in this Article.

Article 102. Customs Patrol

1. Customs authorities are responsible for organizing forces and means to carry out patrol measures within the customs operating area to prevent smuggling and illegal transportation of goods across the border.

2. During patrols, customs authorities have the right to:

a) Use signal lights, flags, flares, loudspeakers, and horns to issue commands;

b) Temporarily stop transport vehicles to inspect the vehicles and goods contained therein when there are signs of customs law violations;

c) Examine individuals, transport means, and objects in accordance with the provisions of the law on handling administrative violations;

d) Temporarily detain individuals and temporarily seize evidence or violating means of transport according to the provisions of the law on handling administrative violations;

dd) In the case where the control force is performing patrol duties in internal waters or territorial seas and detects a transport means showing signs of legal violations, a signal must be given to stop the transport means for inspection in accordance with the provisions of the Vietnam Maritime Law. Upon inspection, if legal violations are discovered that require a search, the transport means must be brought to a port or anchorage position to ensure a safe search. The search must be conducted in accordance with the legal provisions on handling administrative violations.

After the inspection, the customs authority must prepare a record. The record is given to the owner of the transport means or the person operating the transport means, one copy.

Article 103. Suspension of departure and stopping of transport vehicles

1. Cases allowed for suspension of departure and stopping of transport vehicles:

a) The customs authority receives a denunciation about smuggling or illegal transportation of goods across the border and determines that the information is well-founded;

b) The customs authority receives information from competent authorities about smuggling or illegal transportation of goods across the border or a request to stop or suspend the departure of a vehicle from those authorities;

c) The customs authority receives information from the customs authorities of other countries about smuggling or illegal transportation of goods across the border;

d) During patrolling and customs control, if customs authorities detect a transport vehicle showing signs of smuggling or illegally transporting goods across the border;

d) A transport vehicle carrying goods that are undergoing customs procedures, or goods that have not yet been permitted for clearance or release, but is deliberately taken out of the customs-controlled area;

e) When there is a basis to believe that the transport vehicle is concealing illegal goods or shows other signs of violating customs laws.

Amended and supplemented provisions:

2. Authority to temporarily suspend departure and stop transport vehicles

a) The Head of the Customs Sub-Department, the Chief of the Customs Control Team under the Provincial, Inter-provincial, or Municipal Customs Department, and the Chief of the Anti-smuggling Control Team under the Anti-smuggling Investigation Department are authorized to stop and temporarily suspend the departure of transport vehicles within the customs operation area.

In cases where there is a basis to believe that if the means of transport is not stopped immediately, evidence, documents, or the means of transport may be dispersed or destroyed, customs officers performing their duties are authorized to stop the means of transport for inspection and immediately report to the authority specified in this Clause;

b) The captain of the maritime control squad under the Anti-Smuggling Investigation Department, the head of the customs control team under the provincial, inter-provincial, or municipal Customs Department are authorized to stop or temporarily delay the departure of the means of transport within the internal waters or territorial sea in accordance with the provisions of the Vietnam Maritime Law.

Amended and supplemented provisions:

3. When stopping means of transport, customs officers are allowed to use signaling lights, flags, signal flares, loudspeakers, and horns to stop the means of transport.

The postponement of the departure of a transport vehicle must be by a decision of the competent authority as stipulated in Clause 2 of this Article. In the case of postponing the departure of inland waterway and sea transport vehicles, the customs authority must notify the maritime port authority.

4. The person who decides to postpone the departure and stop the transport vehicle is legally responsible for their decision.

Supplementary provisions

Article 104. Pursuit of transport vehicles, smuggled goods, and goods illegally transported across the border

1. In cases where there are grounds to identify smuggled goods or goods illegally transported across the border, and the transport vehicle carrying such goods is moving from the customs operation area to outside the customs operation area, the customs authority shall continue the pursuit to stop and handle it according to the provisions of the law.

Amended and supplemented provisions:

2. The Head of the Customs Sub-department, the Chief of the Customs Control Team under the Provincial, Inter-provincial Customs Department, the Chief of the Anti-Smuggling Control Team, and the Commander of the Maritime Control Squadron under the Anti-Smuggling Investigation Department are authorized to decide on the pursuit.

In cases where there is a basis to believe that if an immediate pursuit is not conducted, the transportation means, smuggled goods, or items illegally transported across the border may be dispersed or destroyed, the customs officer on duty may carry out the pursuit and immediately report to the competent authority mentioned in this Clause.

3. When pursuing vehicles transporting smuggled goods or illegally transported across the border, customs officers specified in Clause 2 of this Article are authorized to stop the vehicles.

Amended and supplemented provisions:

4. The pursuit and stopping of transport vehicles and smuggled goods or illegal cross-border transportation must be notified to the police, border guards, coast guard, and market management authorities in the area for coordination, while also applying measures to prevent and handle according to the provisions of law.

Chapter VIII. CUSTOMS INFORMATION

Article 105. Customs information

Customs information includes:

1. Information from customs professional activities:

a) Information belonging to the customs file dossiers for goods and transport vehicles for export, import, exit, entry, and transit;

b) Information from customs professional activities carried out during inspection, supervision, and customs control of goods and transport vehicles for export, import, exit, entry, and transit.

2. Information from relevant Ministries or ministerial-level agencies:

a) Information on the management policies for goods production, export, import, transit, and means of transport for exit, entry, and transit under the specialized management field;

b) Information on licensing for exported and imported goods, means of transport for exit, entry, and transit;

c) Information on handling violations committed by organizations and individuals related to export and import activities.

3. Information on organizations and individuals participating in or related to production and export, import, exit, entry, and transit activities:

a) Information on registration, establishment, dissolution, bankruptcy, and financial status;

b) Information on the process of conducting production, business, export, import, exit, entry, and transit activities;

c) Information on the process of compliance with laws in the fields of customs, taxation, accounting, and statistics;

d) Other information related to export, import, exit, entry, and transit activities carried out by organizations and individuals.

4. Other information related to the state management of customs activities.

Amended and supplemented provisions:

Article 106. Responsibility for collecting and providing information of customs authorities

1. Customs authorities are responsible for organizing the collection of customs information, including:

a) Receiving and processing customs information through activities of providing, exchanging, connecting, and sharing information with state management agencies, organizations, and individuals related to the customs field;

b) Implementing other necessary professional measures to collect relevant information regarding goods, means of transport, organizations, and individuals related to export, import, exit, entry, and transit activities.

2. Customs authorities are responsible for providing customs information, including:

a) Providing information about regimes, policies, and customs guidance to organizations and individuals participating in or related to production and export, import, exit, entry, and transit activities;

b) Providing customs declarants with information related to the rights and obligations of customs declarants;

c) Providing customs information to judicial agencies and other state management agencies;

d) Providing customs statistical information in accordance with the law on statistics;

e) In cases of force majeure requiring the restoration of customs declaration data of the customs declarant, the customs authority provides the customs declarant with information on customs records.

Article 107. Responsibility for providing information of state management agencies

1. Ministries, ministerial-level agencies, and judicial agencies, within the scope of their functions and tasks, are responsible for providing customs authorities with:

a) Information related to management policies for exported, imported, and transit goods, export, import, and transit means of transport, and information on goods under specialized management;

b) Licensing information for exported, imported, and transit goods, and export, import, and transit means of transport;

c) Information on organizations and individuals who are sanctioned for violations and the results of handling violations in the field of management related to export and import activities;

d) Information on seaports, border river ports, inland waterway ports, international airports, and international railway stations with exported and imported goods;

đ) Information on organizations and individuals engaged in the export and import of goods;

e) Information about exit and entry of individuals, and information about means of transport used for exit, entry, and transit.

2. The Ministry of Finance shall take the lead and coordinate with other Ministries, ministerial-level agencies, and judicial agencies to develop specific regulations on the exchange and provision of customs information.

Article 108. Responsibility for providing information of organizations and individuals related to state management activities in customs

1. Credit institutions, as prescribed by the Law on Credit Institutions, are responsible for providing information to customs authorities in order to serve the activities of information collection and processing, customs inspection, inspection, and activities of investigation, verification, and handling of acts of smuggling and illegal transportation of goods across the border:

a) Records and information on payment transactions for exported and imported goods, and payment of taxes related to exported and imported goods through the bank account of the customs declarant; information about the amount of guarantees for taxpayers provided by banks upon the request of the customs authority;

b) Records, documents, information on payment account numbers, copies of detailed accounting books of payment accounts, copies of international payment documents, domestic payment documents, border payment documents through banks of organizations and individuals upon the request of the customs authority.

2. Insurance organizations are obliged to provide records and documents related to insurance transactions upon the request of the customs authority to serve customs inspection, supervision, and investigation activities, verification, and handling of smuggling and illegal transportation of goods across the border by the customs authority.

3. Organizations and individuals who are business partners or customers of the customs declarant are responsible for providing information related to the export and import activities of the customs declarant as requested by the customs authority.

4. The Vietnam Chamber of Commerce and Industry is responsible for providing information related to the issuance of certificates of origin for Vietnamese goods exported abroad; information on the registration and protection of intellectual property rights, and technology transfer in Vietnam and abroad as requested by the customs authority.

5. Professional associations are responsible for providing information on the export contracts of the customs declarant in cases where the law requires professional associations to verify export contracts before carrying out customs procedures for exporting goods as requested by the customs authority.

Article 109. Forms of providing information

1. Customs information is provided and exchanged in the form of written documents or electronic data. The legal value of customs information in electronic form is stipulated by the Law on Electronic Transactions.

2. The exchange and provision of customs information in electronic form is carried out through computer network connections or via mobile network systems in the form of emails or messages from addresses and phone numbers officially published by the customs authority.

Chapter IX. IMPLEMENTING PROVISIONS

Article 110. Effectiveness of the Decree

1. This Decree takes effect from March 15, 2015.

2. This Decree replaces the following Decrees: No. 154/2005/NĐ-CP dated December 15, 2005, detailing a number of articles of the Customs Law on customs procedures, inspection, and customs supervision; No. 87/2012/NĐ-CP dated October 23, 2012, detailing a number of articles of the Customs Law on electronic customs procedures for exported and imported commercial goods; No. 66/2002/NĐ-CP dated July 1, 2002, regulating the luggage norms of people exiting and entering the country and imported gifts exempt from tax; No. 06/2003/NĐ-CP dated January 22, 2003, regulating the classification of exported and imported goods; No. 40/2007/NĐ-CP dated March 16, 2007, regulating the determination of customs value for exported and imported goods.

3. Abolish Clause 2 of Article 4, Articles 6 and 7, Clause 5 of Article 25, and Article 50 of Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain articles of the Law on Tax Administration and the Law amending and supplementing certain articles of the Law on Tax Administration; abolish Decision No. 65/2004/QD-TTg dated April 19, 2004 of the Prime Minister promulgating the Regulation on the operation of the specialized customs force for prevention and combat of smuggling, illegal transportation of goods across the border, and Decision No. 19/2011/QD-TTg dated March 23, 2011 of the Prime Minister regarding the pilot implementation of the receipt of cargo declarations, related documents, and electronic clearance for sea-going vessels entering and exiting ports.

Article 111. Responsibility for Implementation

1. The Ministry of Finance shall guide the implementation of the articles and clauses assigned in the Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, and chairpersons of the People's Committees of provinces and centrally-run cities are responsible for implementing this Decree./.