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Amended Customs Law 2025: Expanding priority subjects, legalizing on-the-spot import and export

The Customs Law is amended in 2025 with major changes in the priority enterprise regime, strategic priority enterprise groups and on-the-spot import and export legislation

 

On June 25, 2025, the National Assembly passed Law No. 90/2025/QH15 (Law amending and supplementing a number of articles of the Law on Bidding, the Law on Investment, the Law on Customs, etc.). The amendments and supplements to the Customs Law are specified in Article 3 of Law No. 90/2025/QH15 with a focus on three main changes: Conditions for enterprises to apply the priority regime in customs procedures; expanding the priority regime for the high-tech industry, especially semiconductors; and legalize on-the-spot import and export activities and prescribe the mechanism of customs inspection for on-the-spot imports and exports. A summary of the main changes is as follows:

 

Redefinition of Priority Mode Eligibility (AEO):

The amended Customs Law 2025 updates Article 42, supplements technology criteria and clarifies the conditions for applying the priority regime for enterprises. One of the notable new points is the requirement for businesses to have an import and export management IT system that can connect or share data with customs authorities. This is a sign that Vietnam is strongly promoting the digitalization process, towards a transparent ecosystem and the ability to control data in real time. At the same time, the minimum legal compliance time to be considered for AEO has been reduced from 3 years to 2 years, expanding opportunities for dynamic, transparent and technologically capable businesses.

>>> See more: Law on Product Quality of Goods 2025: Revised from the core

Specific incentives for the key semiconductor and digital technology industries:

The amended law for the first time opens a separate AEO priority mechanism for high-tech enterprises, semiconductors, AI, data centers, etc. Businesses in this group only need to meet 4 conditions instead of 6 as usual and are given priority only for goods related to the high-tech industry. This is a strategic step to attract FDI investment in key sectors in the global supply chain, especially the semiconductor industry – a field that is being fiercely competed by many countries.

>>> See more: Revised Law on Standards and Technical Regulations 2025: Extensive reform

On-the-spot Import and Export Law and Customs Supervision Mechanism:

The Law supplements Article 47a, officially defining on-the-spot import and export, establishing a mechanism for inspection and supervision of on-the-spot imports and exports, which are common in domestic processing and supply chain models. This has solved many embarrassments and problems of both customs authorities and businesses in recent years.

The Customs Law is amended in 2025

The Customs Law is amended in 2025 with major changes in the priority enterprise regime, strategic priority enterprise groups and on-the-spot import and export legislation

 

 

>>> See more: ICT Conformity Compliance Strategy: 2025–2026

 

Below is the content of the Customs Law that has been consolidated by ExtendMax with amended and supplemented versions, including Law No. 90/2015/QH15. Amendments under Law No. 90/2015/QH15 are marked with underscores.

 

LAW

CUSTOMS

The Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly, effective from January 1, 2015, is amended and supplemented by:

1. Law No. 71/2014/QH13 dated November 26, 2014 of the National Assembly amending and supplementing a number of articles of tax laws, takes effect from January 1, 2015;

2. Law No. 35/2018/QH14 dated November 20, 2018 of the National Assembly amending and supplementing a number of articles of 37 laws related to planning, effective from January 1, 2019;

3. Law No. 07/2022/QH15 dated June 16, 2022 of the National Assembly amending and supplementing a number of articles of the Law on Intellectual Property, takes effect from January 1, 2023.

4. Law No. 90/2025/QH15 dated June 25, 2025 of the National Assembly amending and supplementing a number of articles of the Law on Bidding, the Law on Investment, the Law on Customs, etc., takes effect from January 1, 2023.

Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the Customs Law[1].

Chapter I

GENERAL PROVISIONS

Article 1. Scope of adjustment

This Law provides for the state management of customs over goods exported, imported, in transit, means of transport on exit, entry and transit of domestic and foreign organizations and individuals in the customs territory; on the organization and operation of the Customs.

Article 2. Subjects of application

1. Organizations and individuals exporting, importing, transiting goods, exiting, entering or transiting means of transport.

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

3. Customs offices and customs officers.

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

Article 3. Customs Policy

1. The State of Vietnam shall create favorable customs conditions for export, import, exit, entry and transit activities in the territory of Vietnam.

2. To build a clean, strong, professional, modern Vietnam Customs with transparent, effective and efficient operation.

Article 4. Interpretation of terms

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

1. Border gate transfer means the transfer of goods and means of transport that are subject to customs inspection and supervision from one place of customs procedure to another.

2. Transshipment means the transfer of goods from inland means of transport or means of transport on arrival to means of transport on exit for export or from means of transport on arrival to warehouses or yards in border-gate areas. then loaded onto other means of transport for export.

3. The national single-window mechanism means allowing customs declarants to send electronic information and documents to carry out customs procedures and procedures of state management agencies related to exports and imports through an integrated information system. State management agencies shall decide to allow goods to be exported, imported or transited; The relevantauthorities shall decide on customs clearance and release of goods on the integrated information system.

4. LCL collection locations are warehouse and yard areas used to carry out activities of collecting, dividing and separating goods of many shippers transporting containers together.

5. Customs supervision means a professional measure applied by the relevantauthorities to ensure the status quo of goods and compliance with law provisions in the preservation, storage, loading and unloading, transportation and use of goods, exit, entry and transit of means of transport which are subject to customs management.

6. Goods include movable assets with names and codes according to the List of Vietnamese exports and imports that are exported, imported, transited or stored in customs operation areas.

7. Luggage of persons on exit or entry means items necessary for daily life or travel purposes of persons on exit or entry, including carry-on baggage and luggage sent before or after a trip.

8. A customs dossier comprises a customs declaration and other documents to be submitted or presented to the customsoffice in accordance with the provisions of this Law.

9. Tax-suspension warehouse means a warehouse used to store imported raw materials and supplies that have been cleared but have not yet paid tax for the production of export goods by the owner of the tax-suspension warehouse.

10. Bonded warehouse means the area where goods that have gone through customs procedures are sent for export; goods brought in from abroad to wait for export abroad or import into Vietnam.

11. Customs control means patrolling, investigation, verification or other professional measures applied by customs authoritiesto prevent and combat smuggling, illegal cross-border transportation of goods and other acts of violating the customs law.

12. Customs inspection means the inspection of customs dossiers, relevant documents and means of physical inspection of goods and means of transport.

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

14. Customs declarants include: goods owners; owners of means of transport; drivers of means of transport; customs brokerage agents, other persons authorized by goods owners and means of transport to carry out customs procedures.

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

16. Classification of goods means the determination of names and codes of goods according to the list of Vietnamese exports and imports on the basis of their characteristics, composition, structure, physical and chemical properties, uses, packaging specifications and other attributes.

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

18. Risk management means the application by customs authorities of a system of professional measures and processes to identify, assess and classify risk levels, as a basis for rational allocation and arrangement of resources for effective inspection, supervision and support of other customs operations.

19. Risk means the risk of non-compliance with the customs law in the export, import and transit of goods; exit, entry and transit of means of transport.

20. Movable property means utensils and articles in service of daily life and work of individuals, families and organizations carried upon termination of residence or termination of operation in Vietnam or abroad.

21. Customs clearance means the completion of customs procedures in order for goods to be imported, exported or placed under other customs operations management regime.

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

23. Customs procedures are tasks that customs declarants and customs officers must perform in accordance with the provisions of this Law for goods and means of transport.

24. Customs value is the value of exports and imports for the purpose of tax calculation and customs statistics.

25. Items on means of transport includeassets used on means of transport; raw materials and fuels for the operation of means of transport; food, food and other utensils directly serving the daily activities of workers and passengers on the means of transport.

26. Determination of codes, origins and customs values in advance means the determination of codes, origins and customs values of goods by customs officials before carrying out customs procedures.

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

1. In case an international treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions different from the provisions of this Law, the provisions of such international treaty shall apply.

2. For cases to which this Law, other legal documents of Vietnam or international treaties to which the Socialist Republic of Vietnam is a contracting party have not yet been provisioned, customs-related international customs and practices may be applied, provided that the application of such international customs and practices is not contrary to the basic principles of the Vietnamese law.

Article 6. International cooperation activities on customs

1. International cooperation activities on customs include:

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

b) Organize the exploitation and exchange of information and professional cooperation with customs offices of other countries and relevant international organizations;

c) Send Vietnamese customs officers abroad and receive foreign customs officers into Vietnam to perform customs operations in accordance with the law on customs, treaties to which the Socialist Republic of Vietnam is a contracting party or signed international agreements;

d) Exercise the rights, obligations and interests of the State of Vietnam at the World Customs Organization, relevant international organizations in charge of customs, countries and territories.

2. Vietnam Customs shall carry out the activities specified in Clause 1 of this Article in accordance with law.

Article 7. Customs operation area

1. Customs operation areas include:

a) Areas of road border gates, international intermodal railway stations, and international civil airports; seaports and inland waterway ports with export, import, exit, entry and transit activities; areas where goods are being stored are subject to customs supervision, export processing zones, customs preferential zones; customs clearance locations, bonded warehouses, tax-suspension warehouses, international post offices, customs declarant's offices upon post-customs clearance inspection; places of inspection of exports and imports within the customs territory;

b) Other areas and locations that meet the requirements of state management and are permitted to export, import, transit goods, exit, entry and transit of means of transport under the Prime Minister's decision.

2. In the customs operation area, the relevantcustoms offices shall have to inspect, supervise and control goods and means of transport and handle violations of the customs law in accordance with Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.

3. The Government shall detail the scope of customs operation areas.

Article 8. Modernization of customs management

1. The State shall prioritize investment in technical equipment, modern means and advanced technologies to ensure the efficiency of customs management; encourage organizations and individuals to participate in the development of advanced technologies and technical means to ensure the application of modern customs management methods. Organizations and individuals engaged in export and import activities are responsible for participating in the formulation and implementation of e-transactions and e-customs procedures.

2. The system of technical standards for electronic data exchange and the legal validity of e-documents in the implementation of e-customs procedures in accordance with the law on e-transactions.

Article 9. Coordination in the implementation of customs law

1. Relevant agencies shall assume the prime responsibility for, and closely coordinate with concerned state agencies, organizations and people's armed forces units in, implementing the customs law.

2. State agencies, concerned organizations and people's armed forces units shall, within the ambit of their tasks and powers, coordinate and create conditions for relevantagencies toaccomplish their tasks.

Article 10. Prohibited acts in the field of customs

1. For customs officers:

a) Causing trouble and difficulties in carrying out customs procedures;

b) Concealing or colluding for smuggling, illegal cross-border transportation of goods, trade fraud or tax fraud;

c) Accepting bribes, appropriating or embezzling temporarily seized goods or committing other acts for self-seeking purposes;

d) Other acts of violating the customs law.

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

a) Committing fraudulent acts in carrying out customs procedures;

b) Illegally smuggling or transporting goods across borders;

c) Commercial fraud, tax fraud;

d) Giving bribes or committing other acts for illicit gains;

dd) Obstructing civil servants in theperformance of official duties;

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

g) Other acts of violating the customs law.

Article 11. Supervision of customs law enforcement

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

2. The Vietnam Fatherland Front and its member organizations mobilize the People's Front to strictly enforce the customs law; supervise the implementation of the customs law.

3. When performing their tasks and exercising their powers, customsofficers and customs officers must abide by law, rely on the customs officialsand submit to the supervision of the people.

Chapter II

TASKS AND ORGANIZATION OF CUSTOMS

Article 12. Duties of Customs

Vietnam Customs is tasked with inspecting and supervising goods and means of transport; prevention and combat of smuggling and illegal transportation of goods across borders; organize the implementation of the tax law on exports and imports; to make statistics on exports and imports in accordance with the provisions of this Law and other relevant laws; to propose guidelines and measures for the state management of customs for export, import, exit, entry and transit activities and tax policies for exports and imports.

Article 13. Principles of organization and operation of Customs

1. Vietnam Customs is organized and operates on the principle of centralization and uniformity.

2. The Director of the General Department of Customs shall uniformly manage and administer the activities of customs offices at all levels; Subordinate customs offices are subject to the management and direction of superior customs.

Article 14. Customs organization system

1. The organizational system of Vietnam Customs includes:

a) The General Department of Customs;

b) Customs Departments of provinces, inter-provinces and centrally-run cities;

c) Customs Sub-Department, Customs Control Team and equivalent units.

2. The Government shall base itself on the workload, scale and nature of export, import, exit, entry, transit activities, characteristics and socio-economic conditions of each locality to prescribe the criteria for establishment of Customs Departments; specifying the organization, tasks and activities of customs offices at all levels.

Article 15. Customs Officer

1. Customs officers are persons who are eligible for recruitment and appointment to ranks, positions and titles in customsoffices; they are trained, fostered, managed and employed in accordance with the law on cadres and civil servants.

2. Service regimes, titles, standards, salaries, seniority allowances and other remuneration regimes for customs officers, customs officers, badges, badges, uniforms and customs identity cards in accordance with the Government's regulations.

Chapter III

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION REGIME

Section 1. GENERAL PROVISIONS

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

1. Goods and means of transport must go through customs procedures and be subject to customs inspection and supervision; transported on the right route, on time through border gates or other locations as prescribed by law.

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

3. Goods shall be cleared from customs and means of transport shall be allowed to exit or enter the country after customs procedures have been completed.

4. Customs procedures must be carried out openly, quickly, conveniently and in accordance with law.

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

Article 17. Risk management in customs operations

1. Relevant agencies shall apply risk management to decide on customs inspection and supervision of goods and means of transport; support activities to prevent and combat smuggling and illegal cross-border transportation of goods.

2. Risk management in customs operations, including the collection and processing of customs information; formulate criteria and organize the assessment of the compliance with the law of customs declarants, classify the level of risks; organize the implementation of appropriate customs management measures.

3. Agenciesmanaging and applying professional information systems to automatically integrate and process data in service of the application of risk management in customs operations.

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

Article 18. Rights and obligations of customs declarants

1. Customs declarants have the right to:

a) To be provided with information related tothe customs declaration of goods and means of transport, guidance on customs procedures and dissemination of the customs law;

b) To request the customsauthorities to determine in advance the codes, origins and customs values of goods when they have provided sufficient and accurate information to the customsoffices;

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

d) Request the relevantauthorities to re-examine the inspected goods, if disagreeing with the decisions of the relevantauthorities in cases where the goods have not yet been cleared from customs;

dd) Use customs dossiers for customs clearance of goods, transport of goods, carry out relevant procedures with other agencies as prescribed by law;

e) Complaints and denunciations of unlawful acts committed by customsofficials and officials;

g) Claims for compensation for damage caused by customsofficials and officials in accordance with the law on compensation liability of the State.

2. Customs declarants being owners of goods and means of transport have the obligations:

a/ To make customs declarations and carry out customs procedures in accordance with the provisions of this Law;

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

c) Take responsibility before law for the authenticity of the declared contents and the submitted and presented documents; on the consistency of information content between the dossier stored at the enterprise and the dossier stored at the relevantoffice;

d) Comply with decisions and requests of customsofficials and officials in carrying out customs procedures, inspecting and supervising customs for goods and means of transport;

dd) Keep customs dossiers for goods that have been cleared for customs clearance for 05 years from the date of registration of customs declarations, unless otherwise provided for by law; to keep books, accounting vouchers and other documents related to exports and imports that have been cleared from customs within the time limit prescribed by law; to produce dossiers, provide relevant information and documents when the relevantauthorities request the inspection according to the provisions of Articles 32, 79 and 80 of this Law;

e) Arrange people and vehicles to perform related jobs for customs officers to physically inspect goods and means of transport;

g) Pay taxes and perform other financial obligations in accordance with the law on taxes, charges and fees and other relevant laws.

3. Customs declarants being customs brokerage agents and other persons authorized by goods owners or means of transport to perform the obligations specified at Points a, b, c, d, e and g, Clause 2 of this Article within the scope of authorization. The customs declarant is the operator of the means of transport who performs the obligations specified at Points a, c, d, e and g, Clause 2 of this Article.

Article 19. Duties and powers of customs officers

1. To strictly abide by the law and customs professional processes and take responsibility for the performance of their tasks and powers.

2. To guide customs declarants, relevant organizations and individuals upon request.

3. To carry out customs inspection and supervision; to supervise the opening, closing, transshipment, loading and unloading of goods at customs procedures and places of inspection of exports and imports; in case of detecting signs of violation of the customs law, the goods owners shall be requested to owners of means of transport, commanders, operators of means of transport or persons authorized to make requests for inspection and search of goods and means of transport in accordance with the provisions of this Law and the law on handling of administrative violations.

4. Taking samples of goods in the presence of customs declarants for analysisby customs officers or soliciting expertise for customs inspection.

5. To request customs declarants to provide information and documents related to goods in order to correctly determine the codes, origins and customs value of goods.

6. To request commanders and operators of means of transport to go on the right routes, at the right time and stop at the prescribed places.

7. Other tasks and powers as prescribed by law.

Article 20. Customs Clearance Agent

1. Conditions for being a customs brokerage agent:

a) Having a business registration certificate or a certificate of enterprise registration with a business line of goods forwarding and receiving services or an agent carrying out customs procedures;

b) Having an agent carrying out customs procedures;

c) Having information technology infrastructure that satisfies the conditions for e-customs declaration and other conditions as prescribed.

2. Customs brokerage agents who are Vietnamese citizens fully satisfy the following conditions:

a) Having a college degree in economics, law or technology;

b) Having a certificate of customs declaration;

c) The customs clearance agentidentification number shall be granted by the customs clearance agent.

3. The Director of the General Department of Customs shall decide on the recognition, suspension and termination of customs brokerage agents; issuance of customs declaration professional certificates; issuance and revocation of codes of customs brokerage agents.

4. Customs brokerage agents and customs brokerage agents shall exercise the rights and perform the obligations of customs declarants specified in Article 18 of this Law.

5. The Minister of Finance shall detail the order and procedures for recognition and operation of customs brokerage agents; procedures for issuance of customs declaration professional certificates, issuance and revocation of codes of customs brokerage agents.

Article 21. Customs clearance

1. When carrying out customs procedures, customs declarants shall:

a) Declare and submit customs declarations; submit or produce documents in the customs dossier as prescribed in Article 24 of this Law;

b) Bringing goods and means of transport to the prescribed places for physical inspection of goods and means of transport;

c) Pay taxes and perform other financial obligations in accordance with the law on taxes, charges and fees and other relevant laws.

2. When carrying out customs procedures, customs officials shall:

a) Receive and register customs dossiers;

b) Examining customs dossiers and physically inspecting goods and means of transport;

c) Organize the collection of tax and other revenues in accordance with the law on taxes, charges and fees and other relevant laws;

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

Article 22. Customs clearance locations

1. Customs clearance place means the place wherethe customs office receives, registers and inspects customs dossiers and physically inspects goods and means of transport.

2. The place of receipt, registration and examination of customs dossiers shall be the head office of the Customs Department or the Customs Sub-Department.

3. Places of physical inspection of goods include:

a) Inspection locations at road border gates, international intermodal railway stations, and international civil airports; international post office; seaports and inland waterway ports with export, import, exit, entry and transit activities; ports of export and import of goods established in the inland;

b) The head office of the Customs Sub-Department;

c) Places of concentrated inspection under the decision of the General Director of Customs;

d) Inspection locations at production establishments and works; places where fairs and exhibitions are held;

dd) Inspection locations in bonded warehouses, tax-suspension warehouses and retail goods collection locations;

e) Joint inspection places between Vietnamese customs and customs offices of neighboring countries at road border gate areas;

g) Other locations shall be decided by the Director of the General Department of Customs in case of necessity.

4.[2] Competent agencies, organizations and individuals when planning and designing construction related to road border gates, international intermodal railway stations, international civil airports; seaports and inland waterway ports with export, import, exit, entry and transit activities; ports of export and import of goods established in the inland; economic zones, industrial parks, non-tariff zones and other locations engaged in export, import, exit, entry and transit activities shall arrange places for carrying out customs procedures and places for storage of exports and imports that meet the inspection requirements, customs supervision in accordance with the provisions of this Law.

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

1. Customs offices shall receive, register and examine customs dossiers immediately after customs declarants submit and produce customs dossiers in accordance with the provisions of this Law.

2. After the customs declarant fully fulfills the requirements for carrying out customs procedures specified at Points a and b, Clause 1, Article 21 of this Law, the time limit for customs officers to complete the inspection of dossiers and physical inspection of goods and means of transport is prescribed as follows:

a) Complete the examination of the dossier within 02 working hours from the time thecustoms office receives a complete customs dossier;

b) Complete the physical inspection of goods within 08 working hours from the time the customs declarant presents all goods to thecustoms office. In case goods are subject to specialized inspection of quality, health, culture, animal and plant quarantine and food safety in accordance with relevant laws, the time limit for completing the physical inspection of goods is counted from the time of receipt of specialized inspection results as prescribed.

In case the shipment is large in quantity, of many types or the inspection is complicated, the head of thecustoms office where customs procedures are carried out shall decide to extend the time for physical inspection of goods, but the extension time must not exceed 02 days;

c) The inspection of means of transport must promptly ensure the loading and unloading of exports and imports, the exit and entry of passengers, and ensure the customs inspection and supervision in accordance with the provisions of this Law.

3. The customs clearance of goods shall comply with the provisions of Article 37 of this Law.

4. Customs offices shall carry out customs procedures for goods on holidays, holidays and outside working hours in order to ensure the timely loading and unloading of exports and imports, the exit and entry of passengers and means of transport or at the request of customs declarants and in accordance with the actual conditions of the operation area customs.

Article 24. Customs dossiers

1. A customs dossier comprises:

a) A customs declaration or a document replacing the customs declaration;

b) Relevant documents.

On a case-by-case basis, the customs declarant must submit or produce goods purchase and sale contracts, commercial invoices, transport documents, documents certifying the origin of goods, export or import licenses, written notices of inspection results or exemption from specialized inspection, and documents related to goods as prescribed by relevant laws.

2. Documents in customs dossiers are paper documents or electronic documents. Electronic documents must ensure their integrity and format in accordance with the law on electronic transactions.

3. Customs dossiers shall be submitted and presented to customsoffices at customs offices.

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

4. The Minister of Finance shall prescribe customs declaration forms, the use of customs declarations and documents in lieu of customs declarations, and cases in which relevant documents must be submitted and produced specified in Clause 1 of this Article.

Article 25. Deadline for submission of customs dossiers

1. The time limit for submission of customs declarations is prescribed as follows:

a) For exported goods, they shall be submitted after they have been collected at the place notified by the customs declarant and at least 04 hours before the means of transport leave the country; for exports sent by express delivery services, at least 02 hours before the means of transport leave the country;

b) For imported goods, they must be submitted before the date of arrival of goods at the border gate or within 30 days from the date of arrival of goods at the border gate;

c) The time limit for submission of customs declarations for means of transport shall comply with the provisions of Clause 2, Article 69 of this Law.

2. A customs declaration is valid for carrying out customs procedures within 15 days from the date of registration.

3. The time limit for submission of relevant documents in the customs dossier is prescribed as follows:

a) In case of e-customs declaration, when the customs office conducts the inspection of customs dossiers and physical inspection of goods, the customs declarant shall submit paper documents in the customs dossier, except for those already in the national single-window information system;

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

Article 26. Classification of goods

1. Classification of goods to determine commodity codes as a basis for tax calculation and implementation of goods management policies. When classifying goods, it is necessary to base on customs dossiers, technical documents and other information related to exports and imports to determine the names and codes of goods according to the list of Vietnamese exports and imports.

2. The list of Vietnam's exports and imports includes codes, names, descriptions of goods, units of calculation and enclosed explanations.

3. The list of Vietnam's exports and imports shall be formulated on the basis of full application of the International Convention on the Harmonized System of Descriptions and Coding of Goods.

The Minister of Finance promulgates a uniform list of Vietnam's exports and imports nationwide.

4. On the basis of the list of goods banned from export or import, the list of goods exported or imported under licenses of competent state agencies, the list of goods subject to specialized inspection prescribed by the Government, the Minister of Finance shall promulgate commodity codes consistent with those on the list of exported goods, imported into Vietnam.

5. When conducting customs inspection, thecustoms office shall determine the code of goods based on the customs dossier, the results of physical inspection of goods or the results of analysis and assessment of goods. In case of refusal to accept the codes of goods declared by customs declarants, customsoffices shall have the right to take samples of goods in the presence of customs declarants for analysis, solicitation of assessment and decision on codes for such goods; if customs declarants disagree with the classification results of customs authorities, they shall have the right to complaining or initiating lawsuits in accordance with law.

Article 27. Determination of origin of goods

1. For exports:

a) The customs authority shall determine the origin of exported goods on the basis of examining the declarations of customs declarants, documents in customs dossiers and results of physical inspection of goods;

b) In case of doubt about the origin of exported goods, thecustoms office shall request the customs declarant to provide documents related to the origin of exported goods, and conduct inspection and verification of the origin of goods at the export-producing establishment. While waiting for the results of inspection and verification of the origin of goods, exported goods shall be cleared according to the provisions of Article 37 of this Law.

2. For imported goods:

a) The customs authority shall inspect and determine the origin of imported goods on the basis of the declarations of the customs declarant, documents certifying the origin, documents in the customs dossier and the results of physical inspection of goods. Documents certifying the origin of imported goods issued by competent agencies of the exporting country or self-certified by producers, exporters or importers under treaties to which the Socialist Republic of Vietnam is a contracting party;

b) In case of doubt about the origin of imported goods, thecustoms office shall inspect and verify the origin of goods in the country of production of goods under treaties to which the Socialist Republic of Vietnam is a contracting party. The results of inspection and verification of origin are legally valid to determine the origin of imported goods.

While waiting for the results of inspection and verification of the origin of goods and imported goods that are cleared from customs according to the provisions of Article 37 of this Law, they are not entitled to special preferential tax rates. The official tax amount to be paid is based on the results of inspection and verification of the origin of goods.

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

Article 28. Determination of codes, origins and customs values in advance

1. In case the customs declarant requests the customs authority to determine in advance the code, origin and customs value of goods expected to be exported or imported, the customs declarant shall provide relevant information and documents and samples of goods expected to be exported or imported to the customs office for the customs office to determine the code in advance. origin, customs value.

In case it is not possible to provide samples of goods expected to be exported or imported, the customs declarant must provide technical documents related to such goods.

2. The customs authority shall base itself on the provisions of law on classification of goods, origin and customs value and relevant information and documents provided by the customs declarant to determine the code number, origin and customs value in advance and notify the customs declarant in writing of the result of the pre-determination. In case there are insufficient grounds or information to determine at the request of the customs declarant, the customs authority shall notify the customs declarant or request the supplementation of relevant information and documents.

3. Within 60 days from the date of issuance of the written notification of the pre-determination result, if the customs declarant disagrees with the pre-determination result, he/she may request thecustoms office to reconsider the pre-determination result. The customs authority shall consider and reply the result to the customs declarant within the prescribed time limit.

4. A written notification of the result of pre-determination is legally valid for the customsoffice to carry out customs procedures when the goods actually exported or imported are consistent with relevant information, documents and samples of goods provided by the customs declarant.

5. The Government shall detail the conditions, procedures and time limit for pre-determination of codes, origins and customs values; time limit for settling requests for reconsideration of predetermined results; the validity period of the predetermined document specified in this Article.

Article 29. Customs declaration

1. Customs declarants must declare completely, accurately and clearly the criteria for information in customs declarations.

2. Customs declaration shall be made electronically, except for cases where customs declarants make declarations on paper customs declarations as prescribed by the Government.

3. The registered customs declaration is valid for carrying out customs procedures. Goods management policies and tax policies for exports and imports shall be applied at the time of registration of customs declarations, unless otherwise provided for by the law on export and import duties.

4. Customs declarants who determine that there are errors in customs declaration may make additional declarations in the following cases:

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

b) For goods already cleared from customs: within 60 days from the date of customs clearance and before the time thecustoms office decides on post-customs clearance or inspection examination, except for additional declarations related to export or import licenses; specialized inspection of goods quality, health, culture, animal and plant quarantine, food safety.

Past the time limit specified at Points a and b of this Clause, customs declarants who detect errors in customs declaration shall make additional declarations and handle them in accordance with the provisions of the law on taxation and the law on handling of administrative violations.

5. Customs declarants may submit incomplete customs declarations or documents replacing customs declarations for customs clearance and complete customs declarations within the time limits specified in Articles 43 and 50 of this Law, and make one-time declarations for export or import many times in a certain period of time, for certain goods items.

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

Article 30. Registration of customs declarations

1. The method of registration of customs declarations is prescribed as follows:

a) The e-customs declaration is registered electronically;

b) The paper customs declaration shall be registered directly at the customs office.

2. A customs declaration shall be registered after thecustoms office accepts the declaration made by the customs declarant. The time of registration is inscribed on the customs declaration.

In case of refusal to register the customs declaration, thecustoms office shall notify the reason in writing or electronically to the customs declarant.

Article 31. Grounds and competence to decide on customs inspection

Based on the results of analysis and risk assessment and information related to goods, the head of thecustoms office where the customs dossier is processed shall decide to inspect the customs dossier and physically inspect the goods.

Article 32. Customs Records Inspection

When examining customs dossiers, customsoffices shall check the accuracy, completeness and conformity of customs declaration contents with documents in customs dossiers, inspect compliance with goods management policies and tax policies for exported goods, import and other relevant provisions of law.

Inspection of customs dossiers shall be carried out through the e-customs data processing system or directly by customs officers.

Article 33. Physical Inspection of Goods

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

a) Goods in service of urgent requests;

b) Special-use goods in service of national defense and security;

c) Goods falling into other special cases under the Prime Minister's decision.

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

3. For goods other than those specified in Clause 1 of this Article, the physical inspection shall be carried out on the basis of application of risk management.

4. Goods being live animals and plants that are difficult to preserve, and other special goods shall be prioritized for pre-inspection.

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

The physical inspection of goods must be carried out in the presence of the customs declarant or his/her lawful representative after the registration of the customs declaration and the goods have been brought to the inspection location, except for the case specified in Article 34 of this Law.

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

7. The Minister of Finance shall detail the physical inspection of goods.

Article 34. Physical inspection of goods in case of absence of customs declarants

1. The physical inspection of goods in the absence of customs declarants shall be decided by the head of thecustoms office where the goods are stored and shall be responsible in the following cases:

a) To protect security;

b) To protect hygiene and the environment;

c) There are signs of law violation;

d) Past 30 days from the date on which the imported goods arrive at the border gate, the customs declarant fails to carry out customs procedures;

dd) Other cases as prescribed by law.

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

a) Non-intrusive inspection through a scanner;

b) Inspection by technical equipment and other professional measures of the customs office;

c) Opening goods for direct inspection in the presence of representatives of state agencies at border-gate areas, representatives of transport enterprises, ports, warehouses and yardsThe inspection must be made in writing with the signatures of the parties concerned.

Article 35. Responsibilities for inspection of goods and means of transport in customs operation areas

1. Within the geographical area of customs operation, thecustoms office shall be responsible for inspecting goods and means of transport.

In cases where specialized inspection of quality, health, culture, animal and plant quarantine and food safety is required according to the provisions of law, thecustoms office shall base itself on the inspection results of the specialized inspection agency to decide on customs clearance.

2. Goods subject to specialized inspection must be kept at border gates until they are cleared from customs. In case the provisions of law permit the goods to be brought to another location for specialized inspection or the goods owner requests the goods to be preserved, the storage place must satisfy the conditions for customs supervision and such goods shall be subject to the supervision of the customs office until customs clearance.

The goods owner shall be responsible for preserving and storing goods at the specialized inspection place or the goods owner's storage place until thecustoms office decides on customs clearance.

3. The time limit for specialized inspection of goods shall comply with relevant laws. The specialized inspection agency shall notify the inspection result to thecustoms office within 02 working days from the date of receipt of the inspection result.

4. The Director of the Sub-Department of Customs shall assume the prime responsibility for, and coordinate with specialized inspection agencies at border gates in, ensuring the prompt customs clearance of goods and means of transport.

Article 36. Cargo release

1. Release of goods means the permission of customs offices to export or import goods when the following conditions are fully satisfied:

a) Goods eligible for export or import but the official payable tax amount has not yet been determined;

b) The customs declarant has paid tax or the tax amount guaranteed by a credit institution on the basis of the customs declarant's self-declaration and calculation of tax.

2. The time limit for determining the official payable tax amount shall not exceed 30 days from the date of release of goods; in case goods need to be inspected, this time limit shall be counted from the date of receipt of the inspection result.

3. In case the customs declarant disagrees with the determination of the payable tax amount by thecustoms office, he or she may lodge a complaint. The complaint and settlement of complaints shall comply with the provisions of the Law onComplaints.

Article 37. Customs clearance of goods

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

2. In case the customs declarant has completed customs procedures but has not yet paid or fully paid the payable tax amount within the prescribed time limit, goods shall be cleared from customs when they are guaranteed by a credit institution for the payable tax amount or the tax payment time limit shall be applied in accordance with the tax law.

3. In case goods owners are sanctioned for administrative violations related to customs in the form of fines and such goods are permitted to be exported or imported, the goods may be granted customs clearance if they have paid fines or are guaranteed by credit institutions for the payable amounts in order to implement the sanctioning decisions of customs offices or state agencies competence.

4. For goods subject to inspection, analysis and assessment in order to determine whether they are eligible for export or import, thecustoms office shall only carry out customs clearance of goods after determining the goods to be exported or imported on the basis of the conclusions of inspection, analysis and assessment or notice of exemption from inspection by specialized inspection agencies in accordance with law.

5. Goods in service of urgent requests; special-use goods in service of security and national defense; diplomatic bags, consular bags, luggage of agencies, organizations and individuals entitled to privileges and immunities shall be subject to customs clearance under the provisions of Articles 50 and 57 of this Law.

Article 38. Subjects, methods and duration of customs supervision

1. Customs supervision subjects include goods, means of transport and inland means of transport transporting goods that are subject to customs supervision.

2. Customs supervision shall be carried out by the following methods:

a) Customs sealing;

b) Direct supervision shall be carried out by customs officers;

c) Use of technical means and equipment.

3. Based on the results of risk analysis and assessment and other information related to the subject of customs supervision, the customs authority shall decide on the appropriate supervision method. In case there are signs of violation of law, thecustoms office shall conduct a physical inspection of goods.

4. Customs supervision period:

a) Imported goods subject to customs supervision from the time they arrive at the customs operation area until they are cleared or released from the customs operation area;

b) Exports exempt from physical inspection of goods subject to customs supervision from the time of customs clearance to the time of departure from the customs operation area. In case of physical inspection, exported goods are subject to customs supervision from the start of physical inspection of goods to the time they leave the customs operation area;

c) Goods in transit are subject to customs supervision from the time they arrive at the first border gate of import to the time they leave the last border gate of export;

d) The time limit for customs supervision of means of transport shall comply with the provisions of Article 68 of this Law.

Article 39. Responsibilities of customs offices in customs supervision activities

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

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

3. To guide and inspect the observance of regulations on customs supervision by customs declarants, enterprises dealing in ports, warehouses, yards, export goods production establishments and related parties.

Article 40. Responsibilities of customs declarants, commanders or operators of means of transport in customs supervision activities

1. To comply with and create conditions for customs authoritiesto carry out customs supervision in accordance with the provisions of this Law.

2. To ensure the status quo of goods and customs seals; to transport goods according to the routes, routes and times accepted by customs offices. In case of loss, loss or damage of goods, the customs declarant shall take responsibility according to the provisions of law.

3. Using goods for the right purposes declared to the customs office.

4. To use means of transport of goods that meet the conditions prescribed in order for customs offices to apply appropriate customs supervision methods.

5. To produce dossiers and goods to customsoffices for inspection upon request.

6. In case of force majeure which fails to ensure the status quo of goods, customs seal or fails to transport goods according to the right route, route and time, after applying necessary measures to limit and prevent losses from occurring, it must immediately notify thecustoms office for handling; in case it is impossible to immediately notify the customsoffices shall, depending on the appropriate localities, notify the police offices, border guards and coast guards for certification.

Article 41. Responsibilities of enterprises dealing in ports, warehouses and yards in customs supervision activities

1. To arrange places for installation of technical means and equipment in service of customs supervision at the request of customs offices.

2. Connect the enterprise's goods management information system with the e-customs clearance system of thecustoms office to manage goods under customs supervision and put into storage and out of ports, warehouses and yards.

3. To fully implement the regime of management, statistics and retention of documents, books and data on goods brought into storage and out of ports, warehouses and yards in accordance with law and to present and supply them to customs offices upon request.

4. To provide information and coordinate with customs offices in monitoring, inspecting and supervising goods going out, entering and storing at ports, warehouses and yards.

5. Preservation, arrangement and preservation of goods in the status quo in ports, warehouses and yards at the request of supervision and management of customsoffices.

6. Goods shall be allowed to be transported in and out of ports, warehouses and yards only when there are documents issued by customs offices.

7. Implement decisions of competent agencies on handling of infringing goods.

Section 2. PRIORITY REGIME FOR ENTERPRISES

Article 42. Conditions for application of priority mode

1. An enterprise shall be recognized for the application of the priority regime when it fully satisfies the following conditions:

a) Comply with the law on customs and tax for 02 consecutive years;

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

c) Carry out e-customs procedures and e-tax procedures; having software or information technology systems for managing export and import activities of enterprises connected or shared with customs offices;

d) Make payment via bank;

dd) Having an internal control system;

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

2. Enterprises declared by the Ministry of Science and Technology to be hi-tech enterprises; enterprises newly established from investment projects in the production of high-tech products; enterprises implementing strategic technology projects; enterprises implementing projects on production of key digital technology products, projects on research and development, design, production, packaging and testing of semiconductor chip products, projects on construction of artificial intelligence data centers; Enterprises implementing projects on production of auxiliary products directly in the semiconductor industry are recognized to apply the priority regime when they fully meet the conditions specified at Points c, d, dd and e, Clause 1 of this Article.

3. Priority enterprises in countries and territories that have signed agreements on mutual recognition of priority enterprises with Vietnam shall be entitled to the priority regime in accordance with the provisions of this Law.

4. The Government shall detail the conditions and procedures for recognition, extension, suspension, suspension, priority regime and management of enterprises subject to the priority regime.".

Article 43. Priority regime for businesses

1. Exemption from inspection of relevant documents in customs dossiers and physical inspection of goods in the course of carrying out customs procedures, except for cases where there are signs of law violation or random inspection to assess compliance with law.

2. To carry out customs procedures by means of incomplete customs declarations or documents in lieu of customs declarations. Within 30 days from the date of registration of an incomplete customs declaration or from the date of submission of documents replacing the customs declaration, the customs declarant must submit the complete customs declaration and relevant documents in the customs dossier.

3. To be given priority when carrying out tax procedures for goods in accordance with the tax law.

4. Enterprises specified in Clause 2, Article 42 of this Law may apply the priority regime to exports and imports related to the semiconductor, hi-tech, strategic and key digital technologies according to the list announced by the Ministry of Science and Technology.

The list specified in this Clause has commodity codes consistent with the list of goods exported and imported by Vietnam.

Article 44. Responsibilities of customs offices in the implementation of the priority regime

1. The Director of the General Department of Customs shall consider, recognize, extend, suspend or suspend the application of the priority regime to enterprises.

2. Customs authorities at all levels shall:

a) Inspecting, supervising and assessing the enterprise's compliance with law;

b) To guide enterprises in tax and customs policies and regulations.

Article 45. Responsibilities of enterprises subject to the priority regime

1. To annually provide customs offices with auditreports and financial statements.

2. To comply with regulations on inspection and supervision of customsoffices.

3. To notify thecustoms office of the competent authority's decision on handling of tax and accounting-law violations against the enterprise.

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

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

1. Customs procedures for temporary import and re-export shall be carried out at the border-gate Customs Sub-Department.

2. Customs inspection and supervision of goods temporarily imported for re-export is prescribed as follows:

a) Goods temporarily imported for re-export must be stored at border-gate areas or places subject to customs inspection and supervision;

b) Goods temporarily imported for re-export shall be subject to customs inspection and supervision from the time of carrying out customs procedures for temporary import to the time of re-export out of the territory of Vietnam; customs declarants or enterprises dealing in temporary import or re-export of goods shall be responsible for preserving temporarily imported goods during the course of storage in Vietnam and re-exporting the temporarily imported goods themselves.

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

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

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

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

a) Goods sold at duty-free shops must be stored at duty-free shops or warehouses of duty-free goods sellers that meet customs supervision requirements. The duration of storage of goods shall not exceed 12 months from the date of completion of customs procedures. In case there is a plausible reason, the director of the Sub-department of Customs managing the duty-free shop shall extend the one-time extension for no more than 12 months;

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

3. Goods temporarily imported for sale at duty-free shops, if they are transferred for domestic consumption, must go through customs procedures as for imported goods.

Article 47a. Customs inspection and supervision of on-the-spot exports and imports

1. Goods exported or imported on the spot are goods delivered or received in Vietnam as designated or by foreign traders under contracts for sale, purchase, processing, lease or borrowing between Vietnamese enterprises and foreign traders.

2. Goods exported or imported on the spot must go through customs procedures and be subject to customs inspection and supervision.

3. The Government shall detail this Article.

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

1. Goods temporarily imported or temporarily exported include:

a) Vehicles that rotate to store goods;

b) Machinery, equipment and professional tools to serve the work within a certain time limit;

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

d) Components and spare parts of ship owners imported for replacement and repair of foreign ships and aircraft;

dd) Goods participating in fairs, exhibitions, product introductions;

e) Other goods as prescribed by law.

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

3. Goods temporarily exported or temporarily imported under one customs declaration may be re-imported or re-exported in multiple shipments of multiple customs declarations for re-import or re-export.

4. Goods temporarily exported without re-import, goods temporarily imported without re-export, if sold, donated or exchanged, must go through customs procedures as for exports and imports.

5. The Government shall detail this Article.

Article 49. Customs inspection and supervision of goods being gifts or donations

1. Goods being gifts or donations must be carried out through customs procedures; if they are conditional exports or imports, they must comply with the provisions of law on conditional imports and exports.

It is strictly forbidden to export and import goods that are gifts or donations on the list of goods banned from export or import.

2. Norms of tax-exempt gifts and donations shall comply with the provisions of tax law.

Article 50. Customs inspection and supervision of goods in service of urgent requirements and special-use goods in service of security and defense

1. Goods in service of emergency requests are goods in service of the remedy of consequences of natural disasters or epidemics or goods in service of emergency relief requirements.

Goods in service of urgent requests must be certified in writing by competent state agencies.

Customs declarants may use incomplete customs declarations or documents to replace customs declarations to carry out customs procedures. Customs offices shall decide on customs clearance of goods on the basis of incomplete customs declarations or documents replacing customs declarations.

Within 30 days from the date of registration of an incomplete customs declaration or from the date of submission of documents replacing the customs declaration, the customs declarant must submit the complete customs declaration and relevant documents in the customs dossier.

2. Special-use goods in service of security and defense:

a) For special-use goods in service of security and national defense as certified in writing by the Minister of National Defense or the Minister of Public Security, customs declarants may use incomplete customs declarations to carry out customs procedures. Customs offices shall decide on customs clearance of goods on the basis of incomplete customs declarations.

Within 30 days from the date of registration of the incomplete customs declaration, the customs declarant must submit the complete customs declaration and relevant documents in the customs dossier;

b) Special-use goods in service of security and national defense with confidentiality requirements as certified in writing by the Minister of National Defense or the Minister of Public Security are exempt from customs declaration and physical inspection.

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

1. Goods traded, sold or exchanged by border residents are goods in service of normal daily life and production of border residents of Vietnam and border residents of countries sharing national borders with Vietnam.

2. Goods traded, sold or exchanged by border residents shall be subject to customs inspection and supervision; where there are no customs offices, they shall be subject to the inspection and supervision of the Border Guard in accordance with the provisions of this Law.

Article 52. Customs inspection and supervision of exports and imports via postal and express services

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

2. In case the person authorized to make customs declaration is a postal service provider or an international express service provider, the customs declarant must comply with the responsibilities prescribed in Article 18 of this Law; goods may only be delivered and delivered after customs clearance.

Article 53. Customs inspection and supervision of movable assets

The movable property of individuals, families and organizations must carry out customs procedures and be subject to customs inspection and supervision.

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

Article 54. Customs inspection and supervision of luggage of persons on exit and entry

1. Luggage of persons on exit or entry shall be subject to customs inspection and supervision at border gates.

2. Luggage of persons on exit or entry in excess of the duty-free norm must go through customs procedures as for exports and imports.

Persons on exit and entry can deposit their luggage in the warehouse at the border gate and receive it again upon entry or exit.

3. Baggage standards and tax-exempt baggage allowances shall comply with the provisions of tax law.

Article 55. Customs inspection and supervision of foreign currencies in cash, Vietnamese dong in cash, negotiable instruments, gold, precious metals and gems of persons on exit and entry

1. Persons on exit or entry carrying foreign currencies in cash, Vietnamese dong in cash, negotiable instruments, gold, precious metals and gems shall be subject to customs inspection and supervision.

2. Persons entering Vietnam carrying foreign currencies in cash, Vietnam dong in cash, negotiable instruments, gold, precious metals and gems in excess of the level prescribed by the State Bank of Vietnam must make customs declaration at the border gate.

3. Persons leaving Vietnam carrying foreign currencies in cash, Vietnamese dong in cash, negotiable instruments, gold, precious metals and gems in excess of the State Bank of Vietnam regulations must make customs declaration and produce papers according to regulations of the State Bank of Vietnam at border gates.

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

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

2. Goods purchased from inbound means of transport are subject to customs procedures as for imported goods.

3. Goods supplied for means of transport on exit or transit are subject to customs procedures as for exports.

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

1. The regime of incentives and immunities specified in this Law includes incentives and immunities for customs declaration and customs inspection.

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

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

3. When there are grounds to affirm that diplomatic bags or consular bags have been abused for purposes contrary to international treaties on diplomatic or consular relations to which the Socialist Republic of Vietnam is a contracting party or in luggage or means of transport containing goods on the list of goods banned from export, banned from import, goods not eligible for preferential or exempt regimes, the Director of the General Department of Customs shall decide on the handling in accordance with the provisions of such treaties.

Article 58. Customs inspection and supervision, handling of goods in stock

1. Goods left in stock stored at ports, warehouses and yards in customs areas include:

a) Goods for which the goods owner declares abandonment or commits acts proving abandonment.

Failing to acknowledge the abandonment or act of proving the abandonment of goods showing signs of violating the law;

b) Goods imported more than 90 days from the date of arrival at the border gate but no one comes to pick them up;

c) Goods collected by ports, warehouses and yards in the process of loading and unloading goods;

d) Goods imported outside the bill of lading or goods declaration but no one comes to pick them up.

2. In case thecustoms office has grounds to determine that the goods specified in Clause 1 of this Article are smuggled goods, it shall be handled according to the provisions of law.

3. For goods specified at Points b, c and d, Clause 1 of this Article without recipients, customs offices shall publiclyannounce them on the mass media. Within 60 days from the date of notification, if the goods owner comes to receive the goods, he or she shall carry out customs procedures and be sanctioned in accordance with the law on handling of administrative violations; if there is no person to pick up it, it shall be handled according to the provisions of Clause 6 of this Article.

4. Goods specified in Clause 1 of this Article that are perishable, frozen, hazardous or dangerous chemicals, or goods that are about to expire must be promptly handled in accordance with the provisions of this Law and other relevant laws.

5. Enterprises dealing in ports, warehouses and yards shall arrange locations of ports, warehouses and yards that meet the conditions for customs supervision to store goods in stock; coordinate in handling backlogged goods as prescribed in Clause 6 of this Article.

6. The handling of goods left in stock shall be carried out as follows:

a) For goods left in stock, customsoffices shall handle them in accordance with law. In case of sale of goods in stock, the sale proceeds shall be remitted into the state budget after deducting expenses for sale and expenses for storing ports, warehouses and yards at the port, warehouse and yard enterprises;

b) For goods causing environmental pollution, the owner of the means of transport, the operator of the means of transport or the person authorized by the owner of the means of transport shall have to transport such goods out of the territory of Vietnam. In case the owner of the means of transport, the operator of the means of transport or the person authorized by the owner of the means of transport cannot be identified, the customs office shall assume the prime responsibility for, and coordinate with the port, warehouse and yard trading enterprise, local administrations and relevant agencies in, destroying them.

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

Article 59. Responsibilities of customs offices in customs inspection and supervision of goods imported for processing and production of exports

1. Goods being raw materials and supplies imported for processing and production of exported goods are subject to customs inspection and supervision from the time of import, during the production of products until the products are exported or change their use purposes.

2. Customs authorities shall:

a) Inspection of processing and production establishments; processing and production capacity of organizations and individuals importing raw materials and supplies for processing and production of export goods;

b) Inspect the use of imported raw materials and supplies in the process of processing and manufacturing export goods, check the quantity of goods in inventory of organizations and individuals processing and producing export goods;

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

3. The customs inspection and supervision specified in this Article shall comply with the principles of risk management.

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

1. Notify the processing and manufacturing establishments of exported goods to thecustoms office.

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

3. To keep exported goods, raw materials and supplies used for processing and production of exported goods in the production area; in case of storage outside the production area, the consent of the customs office must be obtained.

4. To fully implement the regime of management, accounting, statistics, preservation of documents, books and data of goods brought into and out of processing and production establishments; to produce books, documents and goods when inspected bycustoms offices.

5. To make reports on the settlement of the management and use of imported raw materials and supplies and exported goods in accordance with the law on customs.

Section 5. CUSTOMS INSPECTION AND SUPERVISION OF GOODS AT BONDED WAREHOUSES, TAX-SUSPENSION WAREHOUSES AND RETAIL GOODS COLLECTION LOCATIONS

Article 61. Goods deposited at bonded warehouses, tax-suspension warehouses, retail goods collection locations

1. Goods stored in bonded warehouses shall be stored for a period of not more than 12 months from the date they are deposited into the warehouse; in case of plausible reasons, the Director of the Customs Department managing the bonded warehouse shall extend the extension once for not more than 12 months.

2. Raw materials and supplies shall be stored at tax-suspension warehouses for production of export goods for a period of not more than 12 months from the date they are deposited into the warehouses; in case there is a plausible reason as required by the production cycle, the extension shall be extended by the director of the Sub-department of Customs which is managing the tax-suspension warehouse. The extension period is suitable for the production cycle.

3. Goods brought to LCL collection locations include imported goods that have not yet gone through customs procedures, exported goods that have completed customs procedures or registered customs declarations but the physical inspection of goods will be carried out at the LCL collection locations.

Goods shall be stored at the LCL collection location for a period of not more than 90 days from the date of being brought into the LCL collection location; if there is a plausible reason, the Director of the Sub-department of Customs managing the LCL collection location shall extend it once for no more than 90 days.

Article 62. Conditions for establishment of bonded warehouses, tax-suspension warehouses, and retail goods collection locations

1. Bonded warehouses and LCL collection locations shall be established in the following areas:

a) Seaports, international civil airports, ports of export and import of goods established in the inland, road border gates, international intermodal railway stations;

b) Industrial parks, hi-tech parks, non-tariff zones and other areas as prescribed by law.

2. Tax-suspension warehouses shall be established in the factory areas of enterprises producing export goods.

3. The Director of the General Department of Customs shall decide on the establishment, extension of operation time, suspension and termination of operation of bonded warehouses, tax-suspension warehouses and retail goods collection locations.

4. The Government shall detail the establishment and operation of bonded warehouses, tax-suspension warehouses and retail goods collection locations.

Article 63. Rights and obligations of bonded warehouse enterprises, retail goods collection locations, retail goods collection service enterprises, goods owners, tax-suspension warehouse owners

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

a) Bonded warehouse business enterprises may perform contracts on receipt of goods deposited in bonded warehouses; to move goods in bonded warehouses as agreed upon with goods owners.

Enterprises dealing in bonded warehouses are responsible for complying with the customs office's request for inspection of goods. Every 03 months, the bonded warehouse business enterprise must notify in writing the Customs Department managing the bonded warehouse of the current status of goods and the operation of the bonded warehouse;

b) Goods owners may reinforce packaging, classify goods, take samples of goods and perform other jobs under the supervision of customs officers; may transfer the ownership of goods. The transfer of goods from one bonded warehouse to another must be approved in writing by the director of the Customs Department managing the bonded warehouse where such goods are stored.

2. Owners of tax-suspension warehouses have the following rights and obligations:

a) Storing goods being raw materials and supplies imported for the production of export goods;

b) To arrange, repack and move goods in tax-suspension warehouses;

c) Notify the customs office in advance of the plan to put raw materials and supplies in the tax-suspension warehouse into production;

d) Every 03 months, notify in writing the Customs Department managing the tax-suspension warehouse of the current status of goods and the operation of the tax-suspension warehouse;

dd) At the latest by January 31 of each year, a summary table of import customs declarations and quantities of raw materials and supplies put into the tax-suspension warehouse must be compiled, and the export customs declarations and quantities of goods exported in the previous year must be sent to the Customs Department managing the tax-suspension warehouse.

3. Goods owners, LCL collection locations and LCL collection service providers have the following rights and obligations:

a) Goods owners may transfer the ownership of goods, pack, repack, repack, reinforce, repair and preserve goods;

b) Enterprises providing LCL collection services may divide and consolidate shipments of many cargo owners transported together in one container, arrange and rearrange stored goods;

c) Every 03 months, the LCL collection location shall notify in writing the Customs Department managing the LCL collection location of the current status of goods and the operation of the LCL collection location.

4. Bonded warehouse enterprises, retail goods collection locations and tax-suspension warehouse owners shall have to implement the regime of accounting, statistics, equipment and technical equipment for goods management by electronic mode and network connection with customs offices to carry out the inspection and customs supervision in accordance with the provisions of this Law.

5. Enterprises dealing in bonded warehouses, enterprises dealing in retail goods collection locations, enterprises providing retail goods collection services, owners of tax-suspension warehouses and goods owners shall strictly comply with the provisions of law on the operation of bonded warehouses and tax-suspension warehouses, retail collection location.

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

Article 64. Customs procedures for goods transported under customs supervision

1. Goods transported under customs supervision include goods in transit and goods transferred from border gates.

2. When transporting goods subject to customs supervision, the customs declarant must declare the cargo transport declaration; submit or produce documents as prescribed at Point b, Clause 1, Article 24 of this Law.

3. Customs offices shall receive goods transport declarations and examine documents and goods produced by customs declarants in order to decide on permitting the transport of goods subject to customs supervision.

4. During the transportation of goods under customs supervision, if the customs declarant performs the transshipment, transshipment, storage, separation of goods lots, change of mode of transport or other tasks, it must notify and obtain the consent of the customs office before doing so. The customs authority shall reply within 02 hours after receiving the notice of the customs declarant.

Article 65. Route, transportation time

1. Goods under customs supervision must be transported on the right routes, at the right border gates and on time.

2. Transit cargo transport routes as prescribed by the Minister of Transport.

3. The route of transport of goods transferred to the border gate shall be registered by the customs declarant and accepted by the customs office of the place where the dossier is received and processed.

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

Article 66. Notification of means of transport information

The owner of the means of transport, the operator of the means of transport, the person authorized by the owner of the means of transport or the issuer of the transport document must notify the information directly to thecustoms office or through the national single-window information system on exported goods. importers and passengers exiting or entering the country on means of transport before entering or exiting the country.

Article 67. Places of customs procedures for means of transport

Means of transport on exit and entry must pass through border gates.

Entry means of transport must go through customs procedures at the first border gate of entry. Exit means of transport must go through customs procedures at the last exit border gate.

Article 68. Routes and time subject to customs supervision of means of transport

1. Foreign commercial means of transport entering, exiting or transiting must travel along prescribed routes and be subject to customs supervision from the time they arrive at the customs operation area and the process of movement until they leave the territory of Vietnam.

2. Inbound Vietnamese commercial means of transport shall be subject to customs supervision from the time they arrive at the customs operation area until all imported goods transported on the means of transport are unloaded from the means of transport for carrying out import procedures.

Outbound Vietnamese commercial means of transport are subject to customs supervision from the beginning of loading export goods until they leave the territory of Vietnam.

3. Means of transport not for commercial purposes entering, exiting or transiting shall be subject to customs inspection and supervision when carrying out customs procedures at entry, exit border gates or other places as prescribed by law.

4. When there are grounds to believe that illegal goods are concealed on the means of transport or there are other signs of law violation, the head of thecustoms office where customs procedures are carried out for the means of transport and the head of the customs control team shall decide to postpone the departure or stop the means of transport for search. The search must comply with the provisions of law; decision-makers must take responsibility before law for their decisions.

Article 69. Customs procedures for means of transport

1. When carrying out customs procedures for means of transport, owners of means of transport, operators of means of transport or persons authorized by owners of means of transport must make customs declarations; submission and presentation of transport documents for carrying out customs procedures; provide information and documents on goods and items on the means of transport.

In case the relevant documents have satisfied the requirements of the customs inspection, the owner of the means of transport, the operator of the means of transport or the person authorized by the owner of the means of transport shall not have to make customs declaration, except for the luggage and exports and imports of the persons on exit, entering the country by means of transport.

2. The time limit for declaration and submission of customs declarations and relevant documents is prescribed as follows:

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

b) For inbound sea transport, it shall be carried out within 02 hours after the port authority notifies that the inbound transport vehicle has arrived at the destination to pick up the pilot; dd) For outgoing sea transport, it shall be carried out at least 01 hour before the departure of the means of transport;

c) For means of air transport on exit or entry, it shall be carried out as soon as the means of transport enter the country at the border gate and before the transport organization terminates the procedures for receipt of exported goods and passengers on exit;

d) For means of transport by rail, road and river, exit and entry shall be carried out immediately after the means of transport arrive at the first border gate of entry and before the means of transport pass through the last border gate of exit.

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

4. The Government shall prescribe customs procedures, customs inspection and supervision of means of transport.

Article 70. Transshipment, transfer to cars, cutting cars, loading and unloading goods and luggage on means of transport

The transshipment, transfer of wagons, cutting of wagons, loading and unloading of goods and luggage on means of transport which are subject to customs inspection and supervision shall be carried out only with the consent of the customs office.

Goods transshipment, transfer to wagons, and wagons must be kept in their original packaging, cartons and bales.

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

1. Means of transport when transporting internationally, if permitted by a competent state agency and satisfying the conditions on customs supervision as prescribed by the Minister of Finance, may be combined with the transportation of inland goods.

2. Inland means of transport, if permitted by competent state agencies and satisfying the conditions on customs supervision as prescribed by the Minister of Finance, may be combined with the transportation of exports and imports under customs supervision.

Article 72. Responsibilities of heads at airports, seaports, international intermodal railway stations

Heads of competent agencies and organizations at airports, seaports and international intermodal railway stations shall notify customsoffices of information related to arrival and departure times, docking places of ships, aircraft and international intermodal trains; time for loading and unloading goods, disembarkation of ships, aircraft, and international intermodal trains.

Section 8. INSPECTION, SUPERVISION AND SUSPENSION OF CUSTOMS PROCEDURES FOR EXPORTS AND IMPORTS RELATED TO INTELLECTUAL PROPERTY RIGHTS [3]

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

1. Intellectual property rights holders who have been protected under the intellectual property law may request customs offices to apply measures to inspect, supervise or suspend customs procedures for exports and imports showing signs of infringement of intellectual property rights.

2.[4] The customs office shall decide to suspend customs procedures for exports or imports when the intellectual property right holder or a lawfully authorized person submits a written request, evidence of lawful ownership of intellectual property rights, evidence of infringement of intellectual property rights and has paid a sum of money or a security document. credit institution to ensure compensation for damage and expenses incurred in accordance with law due to improper requests for suspension of customs procedures. Customs offices shall proactively suspend customs procedures if, in the course of inspection, supervision and control, clear grounds are detected to suspect that exports or imports are counterfeit intellectual property goods.

3. The provisions on suspension of customs procedures for exports and imports showing signs of infringement of intellectual property rights specified in this Law shall not apply to humanitarian aid goods, movable property, goods entitled to preferential rights, exemptions, luggage, gifts, gifts in duty-free standards and goods in transit.

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

1. An intellectual property right holder shall directly or through a lawfully authorized person submit an application to the customs authority for inspection, supervision or suspension of customs procedures for exports or imports showing signs of infringement of intellectual property rights.

2. In case of requesting inspection and supervision, the intellectual property right holder or the lawful authorized person shall pay charges and fees in accordance with the law on charges and fees and provide the customs office with all the following documents:

a) An application; a written authorization in case of authorization to file an application;

b) A copy of the industrial property right protection title or other documents evidencing the industrial property rights being protected in Vietnam or a copy of the certificate of registration of the contract for transfer of the right to use the industrial property object; a copy of the certificate of registration of copyright, copyright-related rights, rights to plant varieties or other documents proving copyright, copyright-related rights, rights to plant varieties;

c) Detailed description of goods infringing upon intellectual property rights, photographs, characteristics distinguishing real goods from goods infringing intellectual property rights;

d) A list of lawful exporters or importers of goods subject to supervision; a list of persons capable of exporting or importing goods infringing upon intellectual property rights.

The time limit for applying customs inspection and supervision measures to goods subject to intellectual property protection is 02 years from the date the customs authority accepts the request of the intellectual property right holder. This time limit may be extended for another 02 years but must not exceed the term of protection of relevant intellectual property rights objects in accordance with the provisions of the Intellectual Property Law.

3. In case of request for suspension of customs procedures, the intellectual property right holder or lawful authorized person must provide the customs office with the documents specified in Clause 2 of this Article and pay the amount of money or guarantee documents of the credit institution equal to 20% of the value of the shipment according to the price stated in the contract or at least 20 million VND If the value of the suspected infringing shipment is unknown, it shall compensate for damage and expenses incurred as prescribed by law due to the improper request for suspension of customs procedures.

Article 75. Receipt and processing of applications for inspection, supervision and suspension of customs procedures

1. Places to receive applications:

a) The Sub-department of Customs receives the written request for suspension of customs procedures;

b) The General Department of Customs receives the written request for customs inspection and supervision.

2. The customs authority shall notify the applicant in writing of the acceptance or rejection of the application within the following time limit:

a) Within 20 days from the date of receipt of all documents specified in Clause 2, Article 74 of this Law;

b) Within 02 working hours from the time of receipt of all documents specified in Clause 3, Article 74 of this Law.

In case of rejection, the application must be replied in writing and clearly stated the reason.

Article 76. Procedures for suspension of customs procedures

1. Procedures for suspension of customs procedures for a requester whose application for inspection and supervision has been accepted by the customs authority shall be carried out as follows:

a) Upon detecting that the goods lot shows signs of infringement of intellectual property rights, the customs office shall suspend customs procedures and immediately notify the requester in writing;

b) Within 03 working days from the date of receipt of the notice from the customs office, if the requester files a written request for suspension of customs procedures, the customs office shall continue to carry out customs procedures as prescribed.

In case the applicant requests in writing the suspension and concurrently submits a sum of money or guarantee documents as prescribed in Clause 3, Article 74 of this Law, the customs office shall decide to suspend customs procedures.

2. In case the intellectual property right holder requests the suspension of customs procedures for goods showing signs of infringement of intellectual property rights but has not yet filed a written request for inspection and supervision, the customs authority shall decide to suspend the conduct of customs procedures if it satisfies the provisions of Clause 3, Article 74 of this Law.

3. The time limit for suspension of customs procedures is 10 working days from the date the customs office issues the decision. In case the applicant has plausible reasons, this time limit may be extended, but must not exceed 20 working days provided that the applicant for suspension of customs procedures must pay an additional amount of money or guarantee documents specified in Clause 3, Article 74 of this Law.

4. Upon the expiration of the suspension period specified in Clause 3 of this Article, if the person requesting the suspension of customs procedures does not initiate a civil lawsuit and the customs office does not decide to accept the case according to the procedures for handling administrative violations, the customs office shall continue to carry out customs procedures for the goods lot.

In case the requester withdraws his/her request for suspension of customs procedures and the customs office fails to decide to accept the case according to the procedures for handling administrative violations before the end of the suspension period, the customs office shall continue to carry out customs procedures immediately for the shipment.

5. Intellectual property right holders or lawful authorized persons shall have to pay expenses incurred including charges for storage, yard, loading and unloading and preservation of goods to goods owners caused by the improper suspension of customs procedures.

6. The customs authority shall refund the security money to the intellectual property right holder or the lawful authorized person after the intellectual property right holder or the lawful authorized person has fulfilled the obligation to pay expenses and damages incurred under the decision of the customs office or competent authority.

7. The time limit for tax payment (if any) is calculated from the date the customs authority decides to continue carrying out customs procedures for the goods lot.

Section 9. POST-CLEARANCE INSPECTION

Article 77. Post-clearance inspection

1. Post-customs clearance inspection means the inspection of customsdossiers, accounting books, accounting vouchers and other documents, documents and data related to goods; physical inspection of goods in case of necessity and conditions after goods have been cleared.

The post-customs clearance inspection aims to assess the accuracy and truthfulness of the contents of documents and dossiers declared, submitted and presented by the customs declarant to thecustoms office; assess the observance of the customs law and other provisions of law related to export management, import of customs declarants.

2. Post-customs clearance inspection shall be carried out at the customsoffice, the customs declarant's office.

The customs declarant's head office includes the head office, branches, shops, places of production and storage of goods.

3. The time limit for post-customs clearance inspection is 05 years from the date of registration of the customs declaration.

Article 78. Cases of post-clearance inspection

1. To inspect when there are signs of violation of the customs law and other provisions of law related to export and import management.

2. For cases other than those specified in Clause 1 of this Article, the post-customs clearance inspection shall be carried out on the basis of application of risk management.

3. To inspect the observance of law by customs declarants.

Article 79. Post-clearance inspection at the customs office's headquarters

1. Directors of Customs Departments and Directors of Customs Sub-Departments shall issue decisions on post-customs clearance inspection, requesting customs declarants to provide commercial invoices, transport documents, goods purchase and sale contracts, documents certifying the origin of goods, payment documents, etc dossiers and technical documents of goods related to dossiers are being inspected and relevant contents are explained.

The inspection time is determined in the inspection decision, but the maximum is 05 working days.

2. A decision on post-customs clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and at least 05 working days before the date of inspection.

The customs declarant shall have to explain and provide dossiers and documents related to the dossier being inspected at the request of the customs office.

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

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

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

b) In case the customs declaration cannot be proved to be true or the customs declarant fails to provide dossiers, vouchers and documents or provide explanations as requested by the inspection, the customs authority shall decide to handle the customs declaration in accordance with the provisions of the tax law and the law on handling of administrative violations.

4. Within 05 working days from the end of the inspection, the inspection decision issuer must sign a notice of inspection result and send it to the customs declarant.

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

1. Competence to decide on post-customs clearance inspection:

a) The Director of the General Department of Customs and the Director of the Post-Customs Clearance Inspection Department shall decide on post-customs clearance inspection nationwide;

b) The Director of the Customs Department shall decide on the post-customs clearance inspection in the area under its management.

In case of inspection of enterprises not within the assigned management area, the Customs Department shall report to the General Department of Customs for consideration and assignment of units to carry out the inspection.

The inspection and assessment of law compliance by customs declarants shall comply with the annual post-customs clearance inspection plan promulgated by the General Director of Customs.

2. Time limit for post-customs clearance inspection:

a) The time limit for post-customs clearance inspection is determined in the inspection decision, but the maximum time limit is 10 working days. The inspection time is counted from the date of commencement of the inspection; in case the scope of inspection is large and the contents are complicated, the person who has signed the inspection decision may extend it once for no more than 10 working days;

b) The decision on post-customs clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and at least 05 working days before the date of inspection, except for the case specified in Clause 1, Article 78 of this Law.

3. Order and procedures for post-customs clearance inspection:

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

b) Compare the declared contents with accounting books, accounting vouchers, financial statements, relevant documents, and the actual status of exports and imports within the scope and contents of the post-customs clearance inspection decision;

c) Make a record of post-customs clearance inspection within 05 working days from the date of completion of the inspection;

d) Within 15 days after the completion of the inspection, the person deciding on the inspection must sign the inspection conclusion and send it to the customs declarant. In case the inspection conclusion requires the professional opinion of the competent agency, the time limit for signing the inspection conclusion is counted from the date of obtaining the opinion of the competent agency. Competent specialized agencies shall give their opinions within 30 days from the date of receipt of the request of the customs office;

dd) Handle according to its competence or transfer it to a competent authority for handling according to the inspection results.

4. In case the customs declarant fails to comply with the inspection decision, fails to explain and provide dossiers and documents to the customs office on time, the customs office shall base itself on the collectedand verified dossiers and documents to decide on handling in accordance with the provisions of the tax law. law on handling of administrative violations or conducting specialized inspections in accordance with law.

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

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

a) Issue a decision on inspection and establishment of an inspection team;

b) Extend the inspection time in case of necessity;

c) Issue inspection conclusions; processing inspection results; to decide on handling in accordance with the law on taxation, the law on handling of administrative violations according to its competence or to propose competent persons to decide on handling in accordance with law;

d) Settle complaints and denunciations in accordance with law.

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

a) Organize and direct members of the inspection team to strictly comply with the inspection contents, subjects and time limit stated in the inspection decision;

b) Request the customs declarant to provide information, documents and written reports explaining matters related to the inspection contents and present goods for inspection in case of necessity and conditions;

c) Make a record and report to the competent authority for handling acts of failing to comply, obstruct or delay the implementation of the inspection decision of the customs declarant;

d) Temporarily seize and seal documents and exhibits in case the customs declarant shows signs of dispersing or destroying documents and exhibits related to acts of law violation;

dd) Make and sign the inspection record;

e) Report the inspection results to the issuer of the inspection decision and take responsibility for the accuracy, truthfulness and objectivity of such report.

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

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

b) Report on the results of performance of assigned tasks to the head of the inspection team; take responsibility before law and the head of the inspection team for the accuracy, truthfulness and objectivity of the report;

c) Make and sign the inspection record as assigned by the head of the inspection team.

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

1. To exercise the rights and perform the obligations prescribed in Article 18 of this Law.

2. To provide timely, complete and accurate dossiers and vouchers as required and take responsibility for the accuracy and truthfulness of such dossiers and vouchers.

3. Refusing to provide information and documents not related to the inspected contents, information and documents belonging to state secrets, unless otherwise provided for by law.

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

5. Request the head of the inspection team to produce the inspection decision and customs identity card in case of post-customs clearance inspection at the customs declarant's office.

6. To comply with requests for post-customs clearance inspection and appoint competent persons to work with customs officials.

7. To explain relevant matters at the request of the customs office.

8. Sign the inspection record.

9. To abide by handling decisions of customsoffices and competent agencies.

Chapter IV

COLLECTING TAXES AND OTHER REVENUES FOR EXPORTS AND IMPORTS

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

1. To declare and calculate tax accurately, truthfully, fully and on time and take responsibility for their tax declaration and calculation.

2. To pay taxes and other revenues in full and on time in accordance with the law on taxes, charges and fees and other relevant laws.

3. To abide by the customs authorities' decisions on taxes and other revenues in accordance with the law on taxes, charges, fees and other relevant laws.

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

1. The General Department of Customs shall organize the uniform collection of taxes and other revenues for exports and imports; the application of measures to ensure the correct and full collection of taxes and other revenues in accordance with the law on taxes, charges and fees and other relevant laws.

2. Customs offices where procedures for export or import of goods are carried out shall, according to their decentralized functions and competence, inspect the tax declaration and calculation; tax exemption, reduction, tax refund, tax cancellation, tax assessment, extension, cancellation of tax arrears, late payment interest and fines for customs declarants; collect taxes and other revenues and manage the payment of taxes.

Article 85. Determination of tax rates, time of tax calculation and tax payment deadlines for exports and imports

The determination of tax rates for exports and imports shall be based on commodity codes and tax policies for exports and imports in force at the time of tax calculation.

The time of tax calculation and the time limit for tax payment for exports and imports shall comply with the provisions of tax law.

Article 86. Customs Value

1. Customs values shall be used as a basis for the calculation of export and import duties and statistics on exports and imports.

2. The customs value of exported goods is the selling price of goods up to the border gate of export, excluding insurance premiums and international transport charges.

3. The customs value of imported goods is the actual price payable up to the first border gate of import, in accordance with Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.

4.[5] Taxable exchange rate is the exchange rate between the Vietnamese currency and the foreign currency announced by the State Bank of Vietnam at the time of tax calculation. In case the State Bank of Vietnam does not announce the exchange rate at the time of tax calculation, the exchange rate of the latest announcement shall apply.

5. The Government shall detail this Article.

Chapter V

PREVENTION AND COMBAT OF SMUGGLING AND ILLEGAL TRANSPORTATION OF GOODS ACROSS BORDERS

Article 87. Tasks of Customs in preventing and combating smuggling and illegal cross-border transportation of goods

1. Within the ambit of their tasks and powers, customs offices at all levels shall organize the implementation of the task of preventing and combating smuggling and illegal cross-border transportation of goods.

2. Customs offices at all levels may set up specialized units to perform the task of preventing and combating smuggling and illegal cross-border transportation of goods.

Article 88. Scope of responsibility for prevention and combat of smuggling and illegal cross-border transportation of goods

1. Within the customs operation area, thecustoms office shall have to inspect, supervise and control customs of goods and means of transport in order to proactively prevent and combat smuggling and illegal cross-border transportation of goods.

In cases where goods and means of transport have not yet been taken out of the customs operation area and the agencies, organizations and individuals detect acts of smuggling or illegally transporting goods across the border, such agencies, organizations and individuals shall immediately notify the customs offices for inspection and handle.

In case there are grounds to determine that goods smuggled or illegally transported across the border, means of transport carrying goods smuggled or illegally transported across the border are moving from the customs operation area to outside the customs operation area, the customs office shall continue to pursue notify the police agencies, border guards, coast guards, and market managers in the area to coordinate, and at the same time apply preventive and handling measures in accordance with law. The stopping and pursuit of foreign means of transport traveling in Vietnam's waters shall comply with the provisions of the Law on Vietnam.

2. In case goods and means of transport have been taken outside the customs operation area and the concerned state agency has grounds to believe that there is an act of smuggling or illegally transporting goods across the border, such agency shall, according to its competence, carry out the inspection and handle in accordance with law; Customs officesshall have to coordinate with concerned State agencies in taking measures to prevent and combat smuggling and illegal cross-border transportation of goods.

3. For goods subject to customs supervision being transported on routes, customsoffices shall have to supervise them by customs professional measures; when detecting acts of law violation, customs offices shall assume the prime responsibility for, and coordinate with concerned State agencies in, inspecting and handle in accordance with law.

4. In inland waters, territorial waters and areas adjacent to territorial seas, customsoffices shall carry out and coordinate in patrolling and controlling acts of smuggling and illegal cross-border transportation of goods; take measures to prevent and handle violations according to their competence in inland waters, territorial waters in accordance with the provisions of the Law on theTerritory of Vietnam.

5. People's Committees at all levels shall direct and coordinate the activities of customsoffices and other concerned state agencies in localities in performing the task of preventing and combating smuggling and illegal cross-border transportation of goods.

6. The Government shall detail professional measures for customs control; responsibilities for coordination between agencies and customsauthorities in preventing and combating smuggling and illegal cross-border transportation of goods.

Article 89. Competence of customs offices in applying measures to prevent and combat smuggling and illegal cross-border transportation of goods

1. To organize forces, build databases, apply professional measures for customs control, collect domestic and foreign information related to customs activities in order to proactively prevent and combat smuggling and illegal cross-border transportation of goods, serve customs clearance of goods and post-customs clearance inspection; coordinate with concerned agencies in protecting the confidentiality of information providers in cases of smuggling and illegal cross-border transportation of goods in accordance with law.

2. To carry out customs control over goods and means of transport; assume the prime responsibility for, and coordinate with concerned state agencies in, carrying out activities to prevent and combat smuggling and illegal cross-border transportation of goods in customs operation areas.

When conducting customs control over goods and means of transport in customs operation areas, customsoffices may apply patrol, investigation, verification or other professional measures in accordance with the provisions of this Law and the law on handling of administrative violations. the criminal procedure law and the law on organization of criminal investigations.

3. To request relevant agencies, organizations and individuals to supply information and documents to serve the inspection, investigation and verification of acts of smuggling and illegal cross-border transportation of goods.

4. To request postal and express service providers to open postal items and goods exported or imported by post or express for inspection when there are grounds to believe that such postal items and goods contain documents and goods related to smuggling or illegal cross-border transportation of goods.

5. Use pennants, beacons, flares, horns, speakers; use of weapons and combat gears in accordance with the law on management and use of weapons, explosives and combat gears.

6. Outside the customs operation area, thecustoms office shall coordinate and carry out customs control activities to prevent and combat smuggling and illegal cross-border transportation of goods in accordance with law.

Article 90. Competence of customs offices and customs officers in handling acts of smuggling and illegal cross-border transportation of goods

1. To handle administrative violations, apply measures to prevent and ensure the handling of administrative violations in accordance with the law on handling of administrative violations.

In case there are grounds to believe that there is an act of smuggling or illegally transporting goods across the border, the director of the Customs Sub-Department, the head of the control team of the Customs Department, the leader of the anti-smuggling control team and the captain of the sea control squadron of the Anti-Smuggling Investigation Department are competent to stop the means of transport. temporarily detaining and escorting violators. The order and procedures for temporary detention and escort of violators shall comply with the Law on Handling ofAdministrative Violations.

2. When detecting acts of violating the customs law to the extent that they must be examined for penal liability, customs offices and customs officers are competent to institute cases and prosecute the accused and carry out investigative activities in accordance with the provisions of the criminal procedure law and the law on organization of criminal investigations.

3. Customs offices and customs officers, when conducting the activities specified in this Article, shall be responsible before law for their decisions.

Article 91. Rights and obligations of organizations and individuals involved in the prevention and combat of smuggling and illegal cross-border transportation of goods

1. In the prevention and combat of smuggling and illegal cross-border transportation of goods, relevant organizations and individuals have the right to:

a) To supply information, dossiers, documents and evidences related to the violation to thecustoms office; to request thecustoms office to solicit expertise in order to protect its legitimate rights and interests;

b) To be protected secrets, protect lives and enjoy remuneration as prescribed by law when providing information, denunciations and denunciations of acts of smuggling and illegal transportation of goods across borders.

2. In the prevention and combat of smuggling and illegal transportation of goods across borders, relevant organizations and individuals shall have the obligations:

a) The operator and persons present on the means of transport must comply with the order to stop the vehicle, search and produce papers, vouchers and documents at the request of the customs officer. The operator of the means of transport shall provide the diagram of the cargo hold, instruct and open the suspected place of storage of goods on the means of transport for customs officers to conduct the search;

b) Credit institutions and insurance institutions shall be obliged to provide dossiers and documents related to payment transactions and insurance transactions at the request of customs offices in service of investigation, verification and handling of acts of smuggling. illegally transporting goods across the border;

c) Organizations and individuals related to exports, imports, transits, means of transport on exit, entry and transit are obliged to provide relevant information, dossiers and documents in service of investigation, verification and handling of acts of smuggling, illegally transporting goods across the border; be present at the customs officeto explain relevant contents when requested.

Article 92. Equipping and using technical equipment and means for the prevention and combat of smuggling and illegal cross-border transportation of goods

1. Customs offices and customs officers may equip and use professional and technical equipment, weapons, combat gears, pennants, flares, beacons, observation and projection equipment, biochemical technology, mechanical, electrical, electronic equipment and other means as prescribed by law to perform the tasks of prevention and combating smuggling and illegal transportation of goods across the border. The equipping and use of weapons and combat gears must comply with the provisions of law on management and use of weapons, explosives and combat gears.

2. In case of necessity, customsofficers and customs officers directly in charge of combating smuggling and illegal cross-border transportation of goods may request agencies, organizations and individuals to coordinate forces, support means and provide information; if the supported means are damaged, customs offices shall have to pay compensations according to the provisions of law.

Chapter VI

CUSTOMS INFORMATION AND STATISTICS ON EXPORTS AND IMPORTS

Section 1. CUSTOMS INFORMATION

Article 93. Customs Information

Customs information shall be collected, stored, managed and used in service of customs procedures; statistics of exports and imports; application of risk management in customs operations; post-customs clearance inspection; prevention and combat of smuggling, illegal cross-border transportation of goods and other professional activities of customsoffices.

Article 94. Customs Information System

1. The customs information system includes:

a) Database on information systems;

b) Technical infrastructure of the information system.

2. The customs information database includes:

a) Information on exports, imports and transit goods;

b) Information on means of exit, entry and transit;

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

d) Other information related to the professional activities of the customs office.

3. The customs information database shall be centrally and uniformly managed. The General Department of Customs is responsible for building, managing and developing the database and technical infrastructure of the customs information system on the basis of updating and integrating information and data of the entire customs sector; connect and share information and data with information systems of organizations and individuals outside the customs sector, customs offices of other countries and international organizations in accordance with the provisions of Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.

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

Article 95. Collection and provision of customs information in the country

1. Customs offices shall collect information from the following sources:

a) Customs operations;

b) Relevant ministries and ministerial-level agencies;

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

d) Other sources of information.

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

a) Receive and provide information to customs declarants;

b) Formulate and implement mechanisms for coordination in exchanging and providing information with functional agencies of relevant ministries and ministerial-level agencies;

c) Apply professional and technical measures to collect information;

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

dd) Exploiting other relevant information sources.

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

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

b) Relevant ministries and ministerial-level agencies shall provide information related to export, import, exit, entry and transit activities to customsauthorities;

c) Organizations and individuals participating in or related to export, import, exit, entry and transit activities shall be responsible for providing information to customsauthorities in accordance with the provisions of this Law and other relevant laws.

4. The Government shall detail this Article.

Article 96. Collecting Customs Information Abroad

1. Sources of customs information collected abroad include:

a) Information provided by customs offices, other agencies of the State and territories under cooperation agreements to support information exchange and provision;

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

c) Information of organizations and individuals participating in or related to the production of goods and the export and import of goods provided at the request of customs authorities shall comply with the provisions of Vietnamese law and treaties to which the Socialist Republic of Vietnam is a contracting party.

2. Customs offices shall collect information abroad in service of the following activities:

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

b) Determine the legality of documents and transactions related to exports and imports;

c) Verification of acts of smuggling, illegal transportation of goods across borders or other acts of violating the customs law;

d) Verify other information related to participants or related to export, import, exit, entry and transit activities; exports, imports, transits; means of transport on exit, entry and transit.

Section 2. STATISTICS ON EXPORTS AND IMPORTS

Article 97. Statistical activities of exports and imports

1. Statistical activities of exports and imports are the process of collecting, processing, synthesizing, analyzing, forecasting, reporting, disseminating and archiving statistical information on exports and imports organized by the General Department of Customs.

2. Statistical information on exports and imports is a product of statistical activities, including statistical data on exports and imports and an analysis of such statistical data.

3. The General Department of Customs shall organize the publication of statistical publications on exports and imports.

Article 98. Statistical reports on exports and imports

The General Department of Customs shall report to the Ministry of Finance and the Government on monthly statistical information on exports and imports according to the system of prescribed forms and reports on analysis and assessment of the situation of exports and imports of goods.

Chapter VII

STATE MANAGEMENT OF CUSTOMS

Article 99. Contents of state management of customs

Contents of state management of customs include:

1.[6] To formulate and direct the implementation of strategies and plans for the development of Vietnam Customs;

2. To promulgate and organize the implementation of legal documents on customs;

3. To guide, implement and propagate the law on customs;

4. Regulations on organization and operation of customs offices;

5. To train, retrain and build a contingent of customs officials;

6. To organize the research and application of modern science and technology and customs management methods;

7. State statistics on customs;

8. To inspect, examine and settle complaints and denunciations and handle violations of the customs law;

9. International cooperation on customs.

Article 100. State management agencies in charge of customs

1. The Government shall perform the unified state management of customs.

2. The Ministry of Finance shall be responsible to the Government for performing the unified state management of customs.

3. Ministries and ministerial-level agencies shall, within the ambit of their tasks and powers, coordinate with the Ministry of Finance in performing the state management of customs.

4. People's Committees at all levels shall, within the ambit of their tasks and powers, organize the implementation of the customs law in their localities.

Chapter VIII

ENFORCEMENT PROVISIONS[7]

Article 101. Amending and supplementing a number of articles of the Law on Tax Administration No. 78/2006/QH11 which has been amended and supplemented by Law No. 21/2012/QH13

1. Clause 5 of Article 4 is amended as follows:

"5. Apply the priority regime when carrying out tax procedures for exports and imports if the taxpayer fully meets the conditions for application of the priority regime as prescribed by the Customs Law."

2. Clause 4 of Article 32 is amended as follows:

"4. For exports and imports, the time limit for submission of tax declaration dossiers shall comply with the provisions of the Customs Law."

3. Clause 2 of Article 34 is amended as follows:

"2. For exports and imports, the additional declaration of tax declaration dossiers shall comply with the provisions of the Customs Law."

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

"b) Cases of post-customs clearance inspection shall comply with the provisions of the Customs Law.

Upon post-customs clearance inspection, if signs of tax evasion or tax fraud are detected, the Director of the Customs Department,the Director of the Customs Department, the Directorofthe Sub-Department ofCustoms and Customs Clearance shall have the competence to decide on the application of the measures specified in Section 4, Chapter X of this Law;"

5. To annul Point d, Clause 3, Article 77; to delete the phrase "and Point d" at Point a, Clause 1, Article 78; the phrase "at the taxpayer's head office as prescribed in Clause 2, Article 34 of this Law" is deleted at Point a, Clause 2, Article 107.

6. To amend the phrase "from the date of registration of the declaration" at Point a, Clause 2, Article 107 to "from the date of customs clearance".

Article 102. Amending and supplementing a number of articles of the Law on Handling of Administrative Violations No. 15/2012/QH13

1. Clause 1 of Article 122 is amended as follows:

"1. The temporary detention of persons according to administrative procedures shall only be applied in cases where it is necessary to immediately prevent or suspend acts of disturbing public order, causing injury to others or there are grounds to believe that there are acts of smuggling or illegally transporting goods across the border"

2. The first paragraph of Clause 1, Article 123 is amended as follows:

"1. In case of acts of disturbing public order or causing injury to others or there are grounds to believe that there is an act of smuggling or illegally transporting goods across the border specified in Clause 1, Article 122 of this Law, the following persons shall have the right to decide on temporary detention of persons according to administrative procedures: ”

Article 103. Enforcement effect

This Law takes effect from January 1, 2015.

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

Article 104. Detailed Regulations

The Government shall detail the articles and clauses assigned in the Law./.

 

 

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CHAIRMAN




Bui Van Cuong

Trần Thanh Phương
Trần Thanh Phương

I am Tran Thanh Phuong (Alex), a legal expert specializing in the Law on Product Quality, the Law on Cybersecurity, the Law on Customs, and the Law on Foreign Trade Management. I am a trusted consultant for leading global technology corporations such as Cisco, HPE, Arista, Palo Alto, and Lenovo, providing consultancy services on procedures for importing and exporting IT products into Vietnam.

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