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Customs Law Draft
Title: Law No. /2013/QH10
Summary: Customs Law Draft
Document type: Law
Category: Unknown
Publisher: Unknown
Issuing date: 16/04/2013
Effective date: 16/04/2013
Attachments:

National assembley                 Socialist republic of Vietnam

Law No /2013/QH 10                               Independence-Liberty-Happiness

 

 

Draft dated 18 March 2013

 

 

 

Customs Law

 

In order to contribute to implementing the State’s policies on economic, cultural, social, scientific and technological development, international cooperation and exchange; and protecting national sovereignty and security, interests of the State, legitimate rights and interests of organizations and individuals;

Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam of which a number of articles were amended and supplemented according to the Resolution No. 51/2001/QH10;

The National Assembly issues the Customs Laws;

 

Chapter I

 

GENERAL PROVISIONS

 

 

Article 1. Policy on customs

 

The State of the Socialist Republic of Viet Nam shall create favorable conditions in terms of customs for activities of export, import, exit, entry and transit in the territory of Viet Nam.

 

Article2. Governing scope

 

This Law regulates State administration of customs in respect of goods being imported, exported or in transit and the means of transport of domestic or foreign organizations and individuals on entry, exit or in transit in the customs territory; and regulates the organization and operation of Customs.

 

Article 3. Applicability

 

This Law shall be applicable to:

 

1. Organizations and individuals engaged in import, export, transit of goods, or of the means of transport on entry, exit or in transit;

 

2. Organizations and individuals involved in activities of import, export, transit of goods or of the means of transport on entry, exit or in transit.  

 

3. Customs and Customs officers;

 

4. Other State bodies engaged in co-ordination for State administration of customs.

 

Article 4. Interpretation of terms

 

In this Law, the following terms shall have the meanings ascribed to them hereunder:

 

1. Goods include goods imported or exported, or in transit; baggage, foreign currency and Vietnamese currency of persons on exit or entry; items on the means of transport on entry, exit or in transit; precious metals or stones, antiques, cultural products, postal parcels and other assets exported, imported or in transit or stored within an area of customs operation.

 

2. Goods imported, exported, or in transit include all chattels with a code and name as stipulated by law, which are exported, imported, in transit or stored within an area of customs operation.

 

3. Baggage of persons on exit or entry  means items necessary for personal use or for the purposes of travel by persons on exit or entry, including hand-baggage and registered baggage sent prior to or after travel.

 

4. The means of transport include means of land transport, railway transport, air transport, river transport or sea transport on entry, exit or in transit.

 

5. Items on the means of transport include assets used on the means of transport; materials and fuel serving the operation of the means of transport; food and other items directly serving living needs of the crew and passengers who are carried by the means of transport.

 

6. Customs procedures mean the formalities, which declarants and Customs officers must perform in accordance with this Law in respect of goods or the means of transport.

 

7. Declarants include owners of goods or the means of transport and persons authorized by the owner of the goods or the means of transport to perform customs procedures within the scope of authority to which they are delegated to.

 

8. Pre-classification, pre-determination of origin and customs value of goods exported, imported means the work done by the Customs to determine the code, origin and customs value of goods exported or imported before performing customs procedures as prescribed by legislation.

 

9. Classification of goods means the determination of the name and code of goods based on its feature, composition, physical and chemical nature, usage, packing specification and other attributes as prescribed by legislation.

 

10. Customs files means either documents required to present or submit to Customs or documents which are not required to present to the Customs for customs clearance but must be kept at enterprises according to this Law and related legislation.

 

11. Customs inspection means the inspection of customs files and relevant documents and physical inspection of goods or the means of transport carried out by Customs

 

12. Customs supervision means the technical measures of monitoring and supervising taken by Customs aimed at ensuring the original state of goods or ensuring the compliance with laws in terms of maintaining, storing, loading, transporting and using of goods; ensuring means of transport on exit, entry or in transit in accordance with this Laws.  

 

13. Customs control means the measure of making a patrol or investigation or other technical measures taken by the customs aimed at preventing or combating smuggling or the illegal transport of goods across the borders and other acts in breach of the laws on customs.

 

14. Release of goods means a decision by the Customs to permit goods of which clearance is undergoing but the customs inspection and supervision has already been carried out and to which the customs procedures applied has basically been accomplished to be place at the disposal of the declarants within certain conditions prescribed by legislation.

 

15. Clearance means the accomplishment of the customs formalities necessary to allow goods to enter be imported, exported or to be placed under another customs procedure;

 

16. Risks mean the danger of non-compliance with customs legislation regarding the export, import or transit of goods or of means of transport on exit, entry or in transit.

 

17. Risk management means the systematic application of methods, processes, techniques and practices which enable the Customs to reasonably allocate and arrange resources to focus its management over areas and subjects which are determined as risks.

 

 

18. Transit means the movement of goods or the means of transport from one foreign country, through the territory of Viet Nam by way of customs branches, to another or back to the same foreign country.

 

19. Customs branch transfer means the movement of goods or the means of transport   under customs supervision and inspection from one place of conducting customs procedures to the other.

 

20. Moveable assets means belongings and items serving living and working needs of individuals, of  families or of organizations which are permitted to accompany them upon expiry of residence or termination of operations in Viet Nam or abroad.

 

21. Transshipment means the transfer of goods from the means of transport on entry  to the others on  exit for export, or unloading them from  the means of transport   on entry  to a warehouse or warehouse yard located within the area of a customs branch then loading them onto other the means of transport   for export.

22. Customs territory means the areas within the territory of the Socialist Republic of Viet Nam, within the exclusive economic zones and the continental shelf of Viet Nam where the Customs Law is applicable.

 

Article 5. Application of international treaties and international practices relating to customs

 

      1. Where an international treaty to which the Socialist Republic of Viet Nam has contracted or acceded contains provisions, which are inconsistent with this Law, the international treaty shall prevail.

 

      2. In certain cases where this Law, any other Vietnamese legal instrument and any international treaty to which the Socialist Republic of Viet Nam has contracted or acceded does not yet contain relevant provisions, then international practices relating to customs may be applicable provided that such application of international customary practices is not contrary to the basic principles of the laws of Viet Nam.

 

            Article 6. Activities of international cooperation by the Customs

 

Viet Nam Customs shall, in accordance with its functions, in accordance with legislation and within the scope of the authority delegated to it, be responsible for:

 

1. Exercising the rights, discharging the obligations and representing the interests of the Socialist Republic of Viet Nam at the World Customs Organization and other international organizations related to customs, in countries, territories; delegating representatives to the aforementioned organizations, countries and territories in accordance with the law on Vietnamese representative agencies in foreign countries.  

 

2. Negotiating, signing and organizing the implementation of customs-related international commitments.

 

3. Organizing the use and exchange of information and to conduct technical cooperation with Customs of other countries and with relevant international organizations.

 

            4. Delegating Vietnamese customs officers to foreign countries to conduct customs-related technical activities and receiving customs officers of foreign countries to Viet Nam to conduct customs activities in accordance with the laws and bilateral or multilateral commitments to which the Socialist Republic of Viet Nam has contracted or acceded.

 

Article 7. Areas of customs operation

 

Areas of customs operation shall include the zones  of customs branches of land borders, of international railway stations, international seaports, river ports, and  civil airports, inland customs branches, export processing zones, customs bonded warehouses, bonded factory, preferential customs zones, international post offices, customs  inspection sites located within the territory and the territorial sea aimed at exercising the sovereignty of Viet Nam, head offices of enterprises during conduction of post clearance audit thereupon, other places at which the activities of export, import, exit, entry or transit are allowed to take place according to the regulations prescribed by competent agencies, routes of movement of goods undergoing customs supervision, areas eligible for storing goods undergoing customs supervision and other areas of customs operation in accordance with the provisions of the law.

 

Customs shall be responsible for carrying out customs inspection, supervision and control of goods and the means of transport within the areas of customs operation.

 

Within areas of internal water, territorial waters, adjacent territorial waters, the Customs shall, by its own or in coordination with other competent agencies, make a patrol or control to prevent and deal with customs offences within its delegated competency and in accordance with the legislation.

 

The Government shall make specific regulations on areas of customs operations.

 

Article 8. Building up Customs forces

 

Viet Nam Customs shall be built up as a force, which is irreproachable, strong with proper expertise and equipment and shall master modern technology and conduct efficient and effective operations.

 

Article 9. Modernization of customs administration 

 

1. The State shall give priority to investment in, and encourage organizations and individuals to participate in the development of technology and advanced technical facilities in order to ensure the application of modern measures of customs administration; and encourage organizations and individuals engaged in import or export activities to participate in the establishment and the use of electronic transactions and electronic customs procedures.

 

2. The Government shall issue specific regulations on a system of technical standards for exchange of electronic data, on the legal validity of electronic documents consistent with the laws on electronic transactions; and on the responsibilities and powers of customs at all levels, of relevant State bodies, and of organizations and individuals engaged in import or export and entry or exit activities with respect to the use of electronic customs procedures and the measures of encouragement laid down in clause 1 of this article.

                                                                                       

Article 10. Co-ordination in implementation of laws on customs

 

1. Customs shall be responsible for co-coordinating closely with State bodies, relevant organizations and units of the people's armed forces.

 

2. State bodies, relevant organizations and units of the people's armed forces shall, within their respective duties and powers, be responsible for co-coordinating and facilitating customs in their duty performance.

 

Article 11. Supervision of implementation of laws on customs

 

1. People's councils at all levels shall, depending on their respective functions, responsibilities and powers, supervise the implementation of the laws on customs.

 

2. The Viet Nam Fatherland Front and its member organizations shall encourage the people to implement strictly the laws on customs; and supervise the implementation of the laws on customs in accordance with the provisions of the law.

 

3. Customs and Customs officers shall comply with the provisions of the law, rely on the people, and shall be subject to supervision by the people while performing their responsibilities and powers.

 

Chapter II

 

RESPONSIBILITIES AND ORGANIZATION OF CUSTOMS

 

Article 12.        Responsibilities of Customs

 

Viet Nam Customs shall have the responsibilities to inspect and supervise goods and the means of transport; to prevent and combat smuggling and the illegal transport of goods across the borders; to organize implementation of the tax laws applicable to imported or exported goods; to compile statistics on imported and exported goods; to make proposals for policies and measures for State administration of customs in respect of activities of import, export, entry, exit and transit and for policies on taxation  upon  imported or exported goods.

 

Article 13. Principles of Customs of organization and operation

 

1. Viet Nam Customs shall be organized and shall operate based on the centralized and unified principle.

 

2. The Director General of the General Department of Customs shall assume unified management and administration of customs operations at all levels; Customs at lower levels shall be subject to management and direction by Customs at higher levels.

 

Article 14. Organizational system of Customs

 

1. The organizational system of Viet Nam Customs shall comprise:

 

a) General Department of Customs;

 

b) Customs Departments of provinces, inter-provinces and cities under central authority;

 

c) Customs branches, customs enforcement units, and equivalent units.

 

2. The Government shall make specific regulations on responsibilities, organization and operation of Customs at all levels; regimes of service, titles, criteria, salaries, seniority allowances and other benefits applicable to Customs officers; Customs badges, flags, stripes showing Customs ranks, uniforms and Customs identification cards.

 

Article 15. Customs officers

 

1. Customs officers are persons who are recruited, trained and employed in accordance with the provisions of the laws on State employees and officials.

 

2. Customs officers shall be qualified in terms of politics and carry out their responsibilities in accordance with the provisions of the law, shall be faithful, incorruptible, disciplined and polite, and shall strictly abide by any decision on transfer or assignment of duties.

 

3. Customs officers shall be strictly prohibited from covering up or colluding in order to smuggle goods, engaging in commercial fraud or defrauding tax; with from causing inconvenience or creating difficulties while carrying out customs procedures; from receiving bribes; from appropriating or embezzling seizures; or from conducting other acts for personal gain.

 

Chapter III

 

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION

 

Section 1

 

GENERAL PROVISIONS

 

Article 16.        Principles of performance of customs procedures, customs inspection and supervision.

 

1. Goods being imported or exported or in transit and the means of transport exiting, entering or in transit in Viet Nam shall be placed under customs procedures, and shall be subject to customs inspection and supervision, and shall be transported by the assigned route, through the assigned customs branches or other places in accordance with the provisions of the law.

 

2. Customs inspections shall be conducted on the basis of application of risk management to ensure the State administration of Customs and to facilitate the activities of export, import, exit, entry and transit.

 

3. Goods shall be cleared, means of transport shall be allowed to exit or enter upon completion of customs procedures.

 

4. Customs procedures shall be conducted in a public, swift and convenient manner and in accordance with the provisions of the law.

 

5. Arrangement of labor and working hours must satisfy the requirements of import, export, entry, exit and transit.

 

Article 17. Risk management in customs technical operation

 

1. The Customs shall apply risk management to decide on the customs inspection and supervision of goods exported, imported or in transit and means of transport on exit, entry or in transit; and to support activities of preventing and combating smuggling or illegal transport of goods across borders.

 

2. The application of risk management in customs technical operation shall include the collection and processing of customs information; establishment of criteria and assessment of  law-compliance of the declarants; assessment of risks in terms of customs offences to make proposal on the application of the technical measures mentioned in paragraph 1 of this Article.

 

3. The Customs shall manage and apply the system of technical information to automatically integrate and process data for supporting the application of risk management in customs technical operation.

 

4. The Minister of the Ministry of Finance shall make specific regulations on the application of risk management in customs technical operation.

 

Article 18. Rights and obligations of the declarants

 

1. The declarant shall be entitled:

 

a) To receive information relating to the customs declaration in respect of goods to be imported or exported or in transit, or the means of transport on entry, exit or in transit, and guidelines on the performance of customs procedures provided by the customs;

 

b) To request Customs for advanced rulings on tariff classification, origin determination and customs valuation of exported and imported goods as long as they meet the conditions provided by the Government.

 

c) To preview and take samples of goods under the supervision of Customs officer prior to making a customs declaration in order to ensure the accuracy of customs declaration;

 

d) To request customs to re-inspect the physical goods which were already done if he or she disagrees with the decision of the customs, before clearance of the good by customs;

 

đ) To lodge a complaint or denunciation in relation to breaches of the law by customs or customs officers;

 

e) To claim compensation in accordance with the law in respect of any loss and damage caused by customs or customs officers;

 

g) To use electronic customs files for the clearance of goods;

 

h) To request customs to provide written confirmation of any request to present or to supplement the customs file with any documents other than those pertaining to the file or those in accordance with the law on customs.

 

2. The declarant shall be obliged:

 

a) To make a declaration and strictly comply with the provisions of this Law;

 

b) To provide sufficient and accurate information to enable the Customs to issue advance rulings on tariff classification, origin determination and customs valuation of exported and imported goods.

c) To be legally responsible for the accuracy of the information declared and documents submitted or presented; and for the consistency of the content of the files retained at the enterprise with customs files;

 

d) To comply with decisions and requirements of the customs or customs officers in relation to the performance of the customs procedures for the goods or the means of transport   in accordance with this Law;

 

đ) To retain customs files relating to imported or exported goods which have been cleared through customs for ten years from the date of registration of the customs declaration; to retain books of account, accounting vouchers and other documents relating to imported or exported goods which have been cleared through customs for the period prescribed by law; to present customs files, to provide relevant information or documents at the request of the customs for verification in accordance with articles 31, 80 and 81 of this Law;

 

e) To arrange for the human resources to assist with the physical inspection of the goods or the means of transport;

 

f) To pay duty and fulfill other financial obligations in accordance with law;

 

g) Not to engage in the smuggling of goods, commercial fraud, tax fraud, bribery or other acts for the purpose of illegal gain.

 

Article 19. Responsibilities and powers of customs officers

 

1. To strictly comply with the law and customs procedures and processes and to be accountable for the performance of their responsibilities and powers;

 

2. To provide guidance to declarants as requested;

 

3. To provide written confirmation of any request to a customs declarant to present or to supplement the customs file with any documents other than those pertaining to the file, or documents in accordance with the law on customs;

 

4. To carry out, in accordance with the provisions of the law, customs inspection and supervision; to supervise the opening, closing, transshipment, loading and unloading of goods at places for conduction of customs procedures and sites for inspection of exported and imported goods; to request the owner of the goods, the captain or the operator of the means of transport or the authorized person, where an indication of a breach of the laws of customs is discovered; to comply with the requirements for inspection or search of the goods or the means of transport in accordance with the provisions of the law;

 

5. To take samples of the goods in the presence of the declarant for customs analysis or for an assessment during the inspection of the goods; to use the results of the analysis or the assessment to determine the accurate tariff classification  and quality of goods;

 

6. To request declarants, in accordance with the provisions of the law, to provide information or documents relating to the goods or the means of transport for the purpose of determining of  the accurate tariff classification  and  value of goods  to support the collection of duties and other charges in accordance with the provisions of the law;

 

7. To request the captain or the operator of means of transport to follow the designated route and stop at the designated place;

 

8. To perform other responsibilities and powers in accordance with the provisions of the law.

 

Article 20. Customs brokers

1. A customs broker is the person who makes a customs declaration under the authorization of another person who is entitled and obliged in performance of customs procedures in respect of imported or exported goods.

 

2. A customs broker shall fully meet the following conditions:

a) To have the business registration certificate which specifies the business in export and import freight forwarding or customs broker service.

 

b) To have customs broker staff;

 

c) To have infrastructure of information technology to make online declaration and other conditions as provided by the Government.

 

            3. The customs broker staff shall meet the conditions as provided by the law; be trained on customs laws and other laws relating to export, import activities; be provided a custom broker staff code by the Customs.

 

            4. Customs broker and customs broker staff shall be responsible for performing the rights and obligations of the declarant in accordance with Article 18 of this Law and within the scope of authorization to which they are delegated.

 

            5. The Minister of Finance shall make regulations on conditions, procedures, competence of recognition and operation of a customs broker; conditions, procedures and competence of issuing and revoking a customs broker staff code.

 

Article 21. Customs procedures

 

1. When performing customs procedures, a customs declarant must:

 

a) Make and submit a customs declaration; lodge and present the documents included in the customs file in accordance with Article 24 of this Law;

 

b) Bring goods or the means of transport to the designated place for physical inspection of goods or the means of transport;

 

c) Pay duties and perform other financial obligations in accordance with law.

 

2. When performing customs procedures, a Customs officer must:

 

a) Receive and register the customs file;

 

b) Verify the customs file and conduct physical inspection of goods or the means of transport;

 

c) Arrange the collection of duties and other charges in accordance with law;

 

d) Decide on the clearance of the goods or certify that customs procedures applied to the means of transport have been completed.

 

Article 22. Place for conduction of customs procedures

 

1. Place for conduction of customs procedures is the place for receiving and examining files and for conduction of physical inspection of goods.

 

2. Place for receiving and examining files:

 

a) Receiving and examining electronic files in accordance with the provision of the law on national single window;

 

b) Receiving and examining paper files at:

 

b.1) Head office of the Department of Customs;

 

b.2) Head office of the Customs Branch;

 

3. Place for physical inspection of goods:

 

a) Centralized inspection area;

           

            b) Inspection areas at manufacturing facilites, works, exhibitions;

           

            c) Inspection areas at the customs bonded warehouse, bonded factory, container freight station (CUSTOMS FREIGHT STATION);

           

            d) Joint-inspection area between Viet Nam Customs and foreign customs administrations at land border checkpoints.

           

            Where neccesary, the physical inspection of imported/exported goods can be conducted at other places as decided by the Director General of Customs.

           

            While designing, projecting international seaports, airports and land border checkpoints, inland ports, economic zones, industrial zones, duty free areas, and other locations where activities of export, import, exit and entry take place, the competent organizations, individuals and agencies shall have responsibilities to arrange place for conduction of customs procedures and for storing exported and imported goods  that meet the requirements of customs control and supervision.

Article 23. Time limit for performance of customs procedures by Customs officers

 

1. Customs branches shall receive, register and verify a customs file immediately after the submission or presentation of a customs file by a declarant in accordance with the provisions of the law.

 

2. After the due performance of all requirements of customs procedures by the declarant as stipulated in items a and b, paragraph 1 of Article 21 of this Law, customs officers shall complete the examination of files and physical inspection of goods and  the means of transport within the following time limits:

 

a) The examination of files must be completed within 02 (two) working hours from the time of receiving customs file by Customs;

 

b) The physical inspection of goods must be completed within 08 (eight) working hours from the time of presentation of goods to the Customs by the declarant. In the case that the goods is subject to specialized inspection, the time limit for physical inspection of good is measured from the time at which the result of specialized inspection as stipulated is available.

 

In case that the consignment is of great quality and various kinds or the inspection is complicated, the Head of the customs office where the customs procedures are performed shall decide on the extension of the time limit for physical inspection of goods which must not exceed 02 (two) working days.

 

c) The inspection of means of transport on exit or entry must allow sufficient time for the loading or unloading of exported or imported goods and for the exit or entry of passengers.

 

3. Customs shall, based on the proposal made by the declarant, perform the inspection and clearance of goods, person and means of transport on exit or entry on non-working hours, holidays and days-off in accordance with the provisions of the law.

 

4. The clearance of goods shall be performed in accordance with the provision of Article 36 of this Law.

 

Article 24: Customs files

 

1.      The Customs file shall comprise the following :

            a) Customs declaration or documents for the replacement of customs declaration;

            Ministry of Finance shall specify format of customs declaration, the use of customs declaration or documents for the replacement of customs declaration.

b) Other documents belongs to customs files

Apart from customs declaration, in accordance with relevant legislation, customs declarant is obliged to submit and present the following documents:

b.1.) Commercial invoices;

b.2) Documents of transport;

b.3) Contract for purchase and sale of goods;

b.4) Permit of import, export or written notice of the results of specialized inspection or exemption of specialized inspection in accordance with legislation;

b.5) Any other documents in respect of each items of goods which a customs declarant is obliged to submit or present to the customs as stipultated by legislation;

The Government shall prescribe specifically the cases of submission documents as regulated in item b, paragraph 1of this Article.

2. Customs file may be in electronic or in paper form. The electronic file must be guaranteed in respect of its integrity, form and format in accordance with Law on electronic transaction.

4. Time limits for submission of customs declarations

a) Customs declarant is obliged to submit customs declaration within the following time limits:

In cases of exported goods, the customs declaration and its submission shall be done after goods is gathered at the place informed by customs declarant and no later than 08 hours prior to departure of the means of transport.

In cases of imported goods, the customs declaration and its submission shall be done prior to the time of arrival of goods at the border customs branches or within 30 days, from the date on which goods arrives at the border customs branches; a customs declaration shall be valid for performing customs procedures for 15 days from the date of registration.

b) To other documents belongs to customs file.

  In case of electronic customs declaration, when customs conduct physical inspection of the customs files and goods, customs declarant shall submit the paper documents excluding documents already available in the data system of the National Single Window. In the case that the customs files is exempted from physical inspection, declarants shall submit the documents within seven (7) days since the date the customs  decide on clearance of goods, excluding documents those already available in the data system of National Single Window.

In case of paper customs declaration, the customs declarant shall submit or present customs files while registration of customs declaration. 

5. The declaration, inspection of electronic customs files is conducted in accordance with National Single Window which shall be specified by the Government.

 

Article 25. Classification of goods

 

1. Classification of import and export goods aims at identifying the codes for the establishment of tax calculation and implementation of goods management policies in term of import and export goods.

The Ministry of Finance shall issue the Viet Nam Import and Export Classification Nomenclature nationwide in accordance with international committments Viet Nam has joint.

2. While performing customs procedures, customs shall inspect and identify the codes of goods based on customs file, the results of inspection of customs file and physical inspection of goods, or based on the results of analyis, classification. In cases of rejecting the code declared by customs declarant, customs has right to request customs declarant to provide documents related to import, export goods; or taking sample of import, export goods with the witness of customs declarant to use other technical equipments for analysis, classification and making decision on the code of that import, export goods; if customs declarant disagrees with the result given by customs, he has right  to appeal. The appeal shall be executed in line with legislation.

 

Article 26. Determination of origin of goods.

            1.  Customs declarant is responsible for declaring the origin of goods and providing documents to verify the origin of goods in accordance with legislation.

2. Customs shall verify the origin of goods based on information declared by customs declarant, Certificate of Origin, documents in customs file and results of physical inspection. Certificate of Origin can by issued by competent agencies of countries of importing/manifacturing, or exporters certify themself in conformity with international treaties that Viet Nam has signed or acceded.

3. Where necessary, customs conduct activities of factfindings or verification of the origin of goods at the country of manufacturing in conformity with international treaties that Viet Nam has signed or acceded. The results of activities of factfindings or verification shall be used as grounds for deciding the grant of tariff preferences and management policy of imported goods.

Ministry of Finance shall provide specific guidance on the provision of verification and determination of the origin of goods.

 

Article 27.  Advance rulings on tariff classification, origin of import, export  goods and customs valuation.

1. Prior to conducting customs procedure, customs declarant shall provide information, relevant documents or sample of goods to be imported/ exported to customs and request customs to issue advance rulings on tariff classification, origin of goods and customs valuation to the goods to be imported/exported.   

2. Customs shall base on legislation regulating tariff classification, origin of goods, customs valuation and other information, documents and sample of goods supplied by customs declarant to issue advance rulings on tariff classification, origin of goods, customs valuation and inform customs declarant of the written advance rulings. In cases that there is not enough grounds or information to determine at the request of customs declarant, customs shall inform customs declarant or request more information and documents.

3. The written advance rulings is valid for customs declaration and performance of customs procedures while the goods acctually imported/ exported is corresponding to the provided information, documents or sample of goods.

4. The Government shall make specific regulations on the conditions regarding advance rulings on tariff classification, origin of goods, customs valuation as stipulated in item b paragraph 1 Article 18 and sequence, protocol to execute advance rulings, validity of written advance rulings for this Article.

 

Article 28.  Customs declarations

1. Customs declarations shall be made uniformly in accordance with the regulations of the Ministry of Finance.

2. The customs declarant shall make a complete, accurate and clear declaration in accordance with the items in the customs declaration form.

3. Customs declaration shall be in electronic declaration form. Customs declarant can declare in paper format only in some specific cases as regulated by the Government.

4.  Registered customs declaration is valid for performing customs procedure. The management and tax policies in respect of import, export goods are applied at the time of registration of customs declaration.

5. Customs declarant has grounds to identify mistakes in customs declaration shall provide supplemental declaration. The supplemental declaration can be provided in the following cases:

a) Prior to the time customs decides the inspection of customs file, physical inspection of goods;

b) Within 60 days from the date of clearance but prior to the time customs decides the post clearance audit, inspection at office of customs declarant or owner of goods; except the information of the supplemental declaration relating to management policy of import, export goods.

The customs declarant shall be punished in accordance with legislation if he is fail to meet the timeline as prescribed in item a, b of this paragraph in identifying mistakes and providing supplemental declaration. 

6. In cases as regulated by legislation, customs declarant can submit manifest or commercial documents for clearance and finalization thereof within the stipulated time limit, making a single customs declaration applicable to multiple import or export of a number of specified goods within a specific period. 

7. In performing customs procedures or customs procedures is accomplished, goods is still under customs supervision can change model of import, export in accordance with legislation.

 

Article 29. Registration of customs declaration.

1. Customs declaration shall be registerd at:

a) In cases of electronic mean, customs declaration shall be registerd in accordance with National Single Window legislation;

b) In cases of other means:

b.1) The place for conduction of customs procedure at the border customs branch where the goods arrives;

b.2) The place for conduction of customs procedure where goods is transpered from other customs branch;

b.3) The place for conduction of customs procedure where storing goods.

2. Methods of registrating customs declaration.

a) Electronic customs declaration shall be registed via electronic mean;

b) Paper customs declaration shall be registed directly at customs.

3. Customs declaration shall be registerd after customs accepts the declaration of customs declarant. Time of registration shall be written on customs declaration.

 In cases of refusal of registration of customs declaration, customs shall notify in writing or via electronic means the reasons thereof.

 

Article 30. Background and competence of decision of customs inspection.

Based on the results of analyis, assessment of risk management and other information related to import, export goods, the head of customs where a customs file is received and processed shall decide the inspection of customs file and physical inspection of goods.

 

Article 31. Inspection of customs file.

While inspecting customs file, customs shall verify accuracy, completion and conformity between the information declared in customs declaration and those in accompanying documents in customs file, inspect the compliance of the management policies regarding import, export goods, tax and other regulation of legislation.

The inspection of customs file shall be conducted via the electronic database processing systems of customs or directed by customs official.

 

Article 32. Physical inspection of import, export goods.

1. Goods to be imported, exported in one of the following categories shall be exempt from physical inspection:

a) Goods of urgent relief;

b) Goods of national defense and security;

c) Goods of other special categories as decided by Prime Minister of the Government.

2. Goods as stipulated in paragraph 1 of this Article which indicates a possibility of a breach of the cutoms law shall be subject to a physical inspection.

3. Goods not falling in the categories stipulated in paragraph 1 of this article, the inspection of customs shall be carried out on risk management base.

4. Priority shall be given to inspection of such items of goods as which are live animals and plants, perishable or other special goods.

5. The physical inspection of goods shall be carried out by customs officials by using machinery, technical equipment or other technical measures in the presence of the customs declarant or his legal representative after the customs file has been registerd and the goods have been taken to the site of inspection.

6. Physical inspection at the joint-inspection places with foreign countries is conducted in accordance with agreements have been signed between contracting parties.

The Government shall issue specific regulations on physical inspection of goods stipulated in this article. 

 

Article 33. Physical inspection of goods being imported or exported in the absence of customs declarant.

1. The Head of customs branch where storing goods shall decide to carry out a physical inspection without the presence of customs declarant in the following cases:

a) For protection of security;

b) For protection of hygience or of the enviroment;

c) There are indications of a breach of the law having been committed;

d) Beyond the time limit stipulated for customs procedures to be completed by customs declarant;

đ) Other cases as stipulated by legislation.

2. Physical inspection of goods being imported or exported in the absence of customs declarant is carried out via these following methods:

a) Non-instrusive inspection by using scanner;

b) Inspection by using technical equipment or other technical measures of customs;

c) Opening goods for direct inspection with the presence of a representative of the state management agency at border checkpoint, a representative of the carrier, warehouse, yard, port or  the nearest local authority.  

 

            Article 34. Responsibilities of inspection of goods, means of transport within the area of customs operation.

1.                Customs shall be responsible for the inspection of imported, exported goods and the means of transports on exit or entry within its area of customs operation.

 

Where a specialized inspection of quality, public health or culture or a quarantine of animals or plants in respect of goods or the means of transports is required in accordance with legislation, customs shall  base on regulations of related management agencies on standards and quality of goods to inspect or use the results of inspection of competent management agencies according to legislation”.

 

2. Goods subject to specialized inspection shall be stored at border checkpoint and supervised until being cleared; excluding goods is legally allowed to move to other places for specialized inspection.

 

Customs declarant shall be responsible for preserving, storing goods at the above-mentioned places until customs decides the clearance.

           

            If goods is moved to place of inspection in accordance with specialized inspection, customs shall be responsible for supervising of goods until goods is cleared.

 

            If goods is performed clearance procedure via National Single Window systems the notification, receipt and processing of the result of inspection shall be in accordance with Government’s regulation on National Single Window.

 

3. The Head of the border customs branch shall be responsible to carry out regulations of State agencies that have competence of specialized inspection at border checkpoint to ensure expedite clearance of goods and means of transport.

 

The Government shall make specific regalations on responsibilities and co-ordination between the competent State agencies at border checkpoint.

 

            Article 35. Release of goods.

1. Goods permitted to be imported/exported but request of value determination, appraisement, analysis, classification to define the payable duties shall be released after the duties amount determined by customs administration being paid by customs declarant or guaranteed by credit institutions.  

          2. The payable duties amount is determined after obtaining the results of value determination, appraisement, analysis, classification. Period for determination of duties amount that officially paid is no later than 30 days from the date of release of goods.

 

            Article 36. Clearance of goods.

          1. Goods that completed customs procedures, duties already paid by customs declarant or guaranteed by credit institutions  shall be cleared.

2. In cases the owner of goods is a subject of an administrative penalty in customs by pecuniary penalty and goods that allowed import, export, goods can be cleared if the money is paid or guaranteed by credits institution to comply with penalty decision of customs or competent agencies.

3. In cases goods is a subject of inspection, analysis, appraisement to determine where goods shall be allowed to be imported, exported, customs allows clearance of goods after determination goods shall be allowed to be imported, exported based on the results of inspection, analysis, appraisement in accordance with legislation or notification of exemption of inspection as regulated by legislation.

4. Goods imported or exported for urgent requirement; for national defense and security, for diplomatic preferential treatment and exemption shall be cleared as stipulated in Article 50, Articl 57 of this Law. 

 

Section 2: Privilege regime for economic operators

 

Article 37. Previlege regime for economic operators

1. Exemption from inspection of customs files, exemption from physical inspection of export and import goods, excluding the cases of having indications of a breach of the law having been committed or random inspection is implemented in order to evaluate law compliance of the operators.

2. Customs procedures shall be performed through manifest or commercial documents;  then completing declaration and customs flies within limited time.

3.  Having previlege regime in case of conducting duties procedures for import and export goods; criteria to have tax previlege regime shall be in accordance with tax laws.

Article 38. Criteria to have previlege regime

Economic operators shall meet the followings conditions to have previlege regime

1. Having a good compliance history on Customs Laws and Tax Laws;

2. Reaching import-export turn-over in a fiscal year;

3. Implementing e-Customs and e-Tax procedures; having information technology program on managing import-export activities of economic operators, which connects with customs;

4. Making payment via commercial bank in accordance with the law;

5. Having internal control system in order to meet requirements of the law;

6. Good compliance of accounting laws;

7. Oversea economic operators who have business in import and export with Viet Nam, meet all criteria on previlege regime in accordance with this Laws and is in a nation having mutual recognition agreement with Vietnam.

The Government shall make specific regulation on  regime, condition, procedures of recognition, re-recognition, temporary suspend, suspend, management regime and mutual regconition among countries regarding to economic operators that enjoying previlege regime.           

Article 39. Rights and obligations of Customs administration

1. The Director General of Customs shall review, recognize and organisation of implementation previlege regime to qualified business.

2. Customs department at different level shall be responsible for inspection, supervision, assessment of compliance of economic operator.

Article 40. Rights and obligations of economic operators

Periodically providing reports of audit, finance, compliance to law of economic operators.

Comply with regulations on customs control and supervision. 

Section 3: Customs supervision.

Article 41. The objects of Customs supervision includes:

            1. Goods to be imported, exported and in transit;

            2. Means of transport on entry, exit and transit; means of transport for domestic conveyance of goods that being supervised by customs.

Customs supervision of means of transport shall be in accordance with regulation prescribed in Section 7, 8 of this Law.

 

Article 42. Methods and period of customs supervision.

 

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

a)     Seals affixed by customs or by other technical means;

b)     Direct supervision carried out by customs officers;

c)     Inspection of customs files, records, and documents related to goods, means of transports coming in or out the areas of gathering, storing goods of the operators of warehouse, container yards, or facilities of manufacturing exported goods.

Based on the results of analysis, risk management and other information related to customs supervision’s object, customs decides on suitable methods of customs supervision. In cases of there are indication of breach of law have been committed, customs conducts physical inspection.

2.                    Period of customs supervision.

a)     From the time when the imported goods arrives and move out of the areas of customs operation;

b)     Exported goods exempt from physical inspection that under customs supervision from the time of clearance until moving out of the area of customs operation. In cases of physical inspection, exported goods that under customs supervision from the time starting of physical inspection until moving out of the area of customs operation.

c)     Goods in transit that subject to customs supervision from the time of arrival of the area of customs operation until moving out of the area of customs operation.

 

Article 43: Responsibilities of customs

 

1. Conducting methods of customs supervision that in line with facilitation of import, export; ensuring customs management of goods imported, exported and in transit.

2. Applying modern technical means to ensure customs supervision in accordance with this Law.

3. Instructing, inspecting the compliance with regulation on customs supervision of customs declarant, the operators of port, warehouse, container-yard and related parties.

4. Checking recordings system, documents related to goods that bring in, bring out and storing at the areas of port, warehouse and container-yard as stipulated in this Law.

 

Article 44:  Responsibilities of customs declarant, the captain or the operator of the means of transport.  

 

1. Complying with and facilitating the customs to conduct customs supervision according to legislation.

2. Ensuring the original state of goods and customs seals or using goods in accordace with the purpose has been declared to customs. Following the designated route, itinerary, and timeline that registerd to and approved by customs. In cases the goods is lost and missing or damaged, customs declarant shall be responnsible in accordane with legislation.

Using means of transports of goods that meet requirements as regulated for application of technical means of customs supervision.

Submitting customs files and goods to customs for inspection when requested.

3.                In cases the original state of goods and customs seals is not maintained or the customs seals is not intact or the designated route, itinerary, and timeline are not followed due to force majerure, after carrying out any measures necessary to prevent and limit all losses occurs, he or she shall notify the nearest customs or customs where customs declaration is registed.

 

Article 45. Responsiblities of the operators of warehouse, container-yard, port.

 

      1. Designating locations for installation of technical means, equipment to serve customs supervision as requested by customs.

            2. Connecting the goods management information system of the operators to electronic clearance system of customs to manage goods that arrives, stores and moves out of the areas of customs operation.

            3. Conducting aquadate management regime, collecting statistics, keeping documents, records and data of goods that bring in storing, bring out to areas of port, warehouse, container-yard in accordance with legislation and presenting, providing customs as requested.

            4. Providing information and coordinating with customs in monitoring, inspecting, supervising goods bring in, bring out, storing in the area of port, warehouse and yard.

           5. Being responsible for preserving, disposing, storing the originate state of goods in areas of port, warehouse, yard according to request of supervision and management of customs.

      6. Only allowing the transport of goods in, out the areas of port, warehouse and yard as acceptance decision of customs.

      7. Implementing decisions of competent agencies regarding settlement of goods in inventory in accordance with legislation.

 

Section 4

CUSTOM INSPECTION AND SUPERVISION OF GOODS

 

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

 

1. Place for conduction of customs procedures

Customs procedures of good temporarily-imported and customs procedures of goods re-exported shall be performed at the customs office which manages the temporarily-imported customs branch.

 

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

 

a) Temporarily imported goods shall be stored in areas of customs branches or areas which are subject to customs inspection and supervision in compliance with the provisions of the law.

 

b) Goods temporarily imported for re-export are subject to customs inspection and supervision from the time that customs procedures are performed until they are re-export from the territory of Viet Nam; the declarant shall be responsible for maintaining the original state of goods during the process of storage in Viet Nam.

 

3. Goods temporarily-imported must be re-exported within stipulated time limit. Where temporarily imported goods without re-report are transferred for local consumption, such goods shall be subject to customs procedures applicable to imported goods; if such goods are included in the list of prohibited goods or goods imported with conditions, the provisions on of the law on such goods shall apply.

 

The government shall make specific regulations on customs files, customs procedures, mechanism of customs inspection and supervision of goods temporarily-imported for re-export.

 

Article 47. Customs inspection and supervision of goods imported for sale at duty-free shops

 

1. Place for conduction of customs procedures

 

Goods imported for sale at duty-free shops shall undergo customs procedures at the customs office which manage duty-free shops.

 

2. Customs inspection and supervision of goods imported for sale at duty-free shops

 

a) Goods imported for sale at duty-free shops must be stored at duty-free shops;

 

b) Goods imported for sale at duty-free shops are subject to customs inspection and supervision from the time that customs procedures are performed until they are liquidated.

 

c) The Ministry of Finance shall make specific regulations on the files and procedures of liquidation of goods imported for sale at duty-free shops.

 

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

 

1. Goods temporarily-imported or temporarily-exported shall include:

 

a) Revolving facilities used for storing goods;

 

b) Machinery, equipment, professional tools used for work in a certain period;

 

c) Equipment, machinery, processing facilities, processing facilities, models pursuant to a contract of lease signed between a Vietnamese business entity and a foreign business entity in order to conduct manufacturing or processing;

 

d) Accessories, spare parts of the ship owner which are imported for the replacement or repair of the foreign sea-going vessels or aircrafts;

 

đ) Goods for display in fairs, exhibitions or for marketing purposes;

 

e) Other goods in accordance with the provisions of the law.

 

2. Goods temporarily-exported must be re-imported, goods temporarily-imported must be re-exported, within the stipulated time limit and shall be subject to customs procedures.

 

3. Goods temporarily-exported, goods temporarily-imported pertaining to a customs declaration can be re-imported, re-exported pursuant to several shipments pertaining to several re-imported, re-exported declarations.

 

4. Where temporarily-exported goods without re-import, or temporarily-imported goods without re-export are sold, donated or exchanged, such goods shall be subject to customs procedures applicable to exported, imported goods; if such goods are included in the list of goods exported or imported with conditions, the provisions of the law on such goods shall apply.

 

5. The Government shall make specific regulations on customs files, customs procedures, mechanism of customs inspection and supervision of goods temporarily-imported or temporarily exported.

 

Article 49. Customs inspection and supervision of gifts and donations

 

1. Goods being gifts or donations shall be subject to customs procedures; if such goods are those included in the list of goods subject to conditional import or export, the provisions of the law on such goods shall apply.

 

Any use of goods included in the list of goods subject to prohibition of import or export as a gift or donation shall be strictly forbidden.

 

2. The quantity of duty-free goods being gifts and donations shall be stipulated by the Government.

 

Article 50. Customs inspection and supervision of goods exported or imported for urgent requirements; goods exported or imported for specialized use for national defense and security

 

1. Goods required for urgent requirements shall include: goods required for the immediate removal of the consequences of a natural calamity, epidemic diseases or goods required for urgent relief.

 

a) Goods required for urgent relief shall need a written confirmation issued by a competent representative of a state agency.

 

b) A declarant is allowed to use the customs manifest or commercial documents to perform customs procedures prior to submission of documents pertaining to a customs file. Within the period of 30 days from the date of registration of the customs manifest, the declarant shall complete the customs declaration and submit the documents included in the customs file.

 

2. Goods exported or imported for specialized use for national defense and security.

 

a) For goods exported or imported for specialized use for national defense and security pursuant to a written confirmation of the Minister of the Ministry of Defense or the Minister of the Ministry of Public Security: a declarant is allowed to use the customs manifest to perform customs procedures prior to submission of documents pertaining to a customs file. Within the period of 30 days from the date of submission of the customs manifest, the declarant shall complete the customs declaration and submit the documents included in the customs file.

 

b) Goods exported or imported for specialized use for national defense and security which require high level of safety or security pursuant to a written confirmation of the Minister of the Ministry of Defense or Minister of the Ministry of Public Security are exempted from customs declaration and physical inspection.

 

Article 51. Customs inspection and supervision of goods purchased, sold or exchanged by residents living in border zones

 

1. Goods purchased, sold or exchanged by residents living in a border zones shall be goods for the living needs and normal use of such residents

 

2. The purchase, sale and exchange of goods between residents living in the border zones of Viet Nam and residents of a country which shares a national border with Viet Nam shall be subject to customs inspection and supervision; and in zones where there is no customs, inspection and supervision should be carried out by border soldiers in accordance with the provisions of the law.

 

3. The Government shall make specific regulations on customs inspection and supervision of goods purchased sold or exchanged by residents living in border zones; on the responsibilities of local authorities, the co-ordination between State bodies regarding the State management of the goods purchased, sold or exchange by residents living in border zones, and the policy of State management of the purchase, sale and exchange of goods between residents living in border zones.

 

Article 52. Goods exported or imported by postal or express traffic

 

1. Goods imported or exported by postal or express service shall be subject to customs inspection and supervision in accordance with the provisions of this Law.

 

2. Where persons authorized to make customs declaration are the enterprises providing postal or international express services, they shall perform all the responsibilities of a declarant in accordance with this Law; and shall only be permitted to forward and deliver goods after the clearance of goods.

 

3. Enterprises providing postal or international express services are allowed to make a good declaration within the duty-free allowance of several good owners in a customs declaration.

 

The Government shall make specific regulations on customs files, customs procedures and customs inspection and supervision of goods exported, imported by postal or express traffic.

 

Article 53. Customs inspection and supervision of moveable assets

 

Individuals, families, organization having moveable assets shall possess documents confirming their ownership of these assets, except for belongings or items for normal living needs; and shall be subject to customs procedures and customs inspection and supervision.

 

The Government shall make specific regulations on the policy of State management, customs procedures and customs inspection and supervision of moveable assets.

 

Article 54. Baggage of persons on exit or entry

1. Baggage of person on exit or entry shall be subject to customs inspection and supervision in customs branches.

 

2. Baggage of persons which exceeds the duty-free allowance shall be subject to customs procedures as applicable to exported or imported goods.

 

Persons on exit or entry may deposit their baggage in a warehouse at the customs branch and then collect it upon their entry or exit.

 

3. The Government shall make specific regulations on the standards of baggage allowance, duty-free allowance of baggage and customs procedures, customs inspection and supervision of baggage of person on exit or entry.

 

Article 55. Foreign currencies, Vietnamese dongs, gold, precious metal, precious stones of person on exit or entry

 

1. Person on exit or entry who bring along with goods being as gold, precious metal or precious stones shall comply with regulations of the competent State bodies and be subject to customs procedures as stipulated by the Government.

 

2. Persons on exit or entry bringing along with foreign currencies, Vietnamese dongs

 

a) Persons on entry bringing along with foreign currencies, Vietnamese dongs which exceed the allowance stipulated by the State Bank shall be subject to customs declaration at customs branches.

 

b) Persons on exit bringing along with foreign currencies, Vietnamese dongs which exceed the stipulated allowance or exceed the declared amount of foreign currencies on entry shall have the permit of the State Bank;

 

c) Person on exit bringing along with foreign currencies, Vietnamese dongs which exceed the stipulated allowance but do not exceed the declared amount of foreign currencies on entry shall submit the customs declaration made on entry, no permit of the State Bank is required in this case.

 

Article 56. Goods on the means of transport on exit, entry or in transit

 

1. Goods being items on the means of transport on exit, entry or in transit shall not be subject to customs procedures but shall be subject to customs supervision.

 

2. Goods purchased on the means of transport on entry shall be subject to the customs procedures as applicable to imported goods.

 

3. Goods sold to the crew and passengers on the means of transport on exit or in transit shall be subject to customs procedures as applicable to exported goods.

 

Article 57. Goods of diplomatic preference or immunity

 

1. The regime for preferential treatment and immunity stipulated in this Law shall include preferential treatment and exemptions from customs declaration and customs inspection.

 

2. Diplomatic or consular bags shall be exempted from customs declaration and inspection.

 

The baggage and the means of transport of bodies, organizations and individuals entitled to diplomatic privileges and immunity and the baggage and the means of transport of other special persons shall be exempt from customs inspection.

 

3. Where there is evidence to prove that the regime in respect of diplomatic or consular bags has been abused contrary to the terms of the international treaty on diplomatic or consular relations to which the Socialist Republic of Viet Nam has contracted or acceded to or that the baggage or means of transport contains prohibited exports and imports or objects which are not entitled by law to the regime for preferential treatment and exemption, the General Department of Customs shall make a decision to deal with the breach in accordance with such an international treaty.

 

 

Article 58: Dealing with the abandoned goods.

1.      The  abandoned export and import goods which are stored in the warehouse, yard of customs authority shall include:

a.      Goods of which the owner publically declare to abandon or has acted in a way indicating abandonment thereof.

b.     Goods that by the transporters or warehouse operator  or yard operator  in Viet Nam dissolve their right in storing in accordance with law provisions;

c.      Goods which are imported more than 90 days from the date of arrival are not claimed after customs announces publically by the way of mass media;

d.     Goods that are collected when loading or unloading by the warehouse operator  or yard operator;

e. Goods that are not shown in the bill of lading, manifest are not claimed.

2. The abandonment of the goods by the owner or transporter shall not be recognized where there is an indication of a breach of the law.

3. In case of the goods indicated in item c, paragraph 1 of this article is not claimed, customs shall announce publically by the way of mass media. Within 60 days from the date of announcement, if the owner of the goods claims for, he shall be applied the customs procedures and fined in accordance with law provisions; if the goods are not claimed, customs shall deal with them in accordance with the provision in paragraph 6 of this article; in case goods are perishable, frozen, toxic, dangerous, nearly expedited they shall be promptly dealt with accordance with law provisions.

4. Where the customs has ground to believe that the abandoned goods are smuggled, such goods shall be dealt with in accordance with law provisions.

5. The operators of the warehouse and yard are responsible for the locations of the warehouse and yard which meet the conditions for customs control to store the abandoned goods.

 6. Methods dealing with the abandoned goods are as follow:

a. Customs shall complete customs procedures with the abandoned goods before liquidating; the proceeds are paid to the State Budget after deduction of expenses incurred. The abandoned goods after sale shall not be subject to customs procedure.

b. The abandoned goods which are out of order and in compulsory destruction shall be destroyed in accordance with the law provisions.

7. The Government shall make specific regulations on the implementation of this Article.

Section 5.

CUSTOMS INSPECTION AND CONTROL OF IMPORTED GOODS WHICH ARE PROCESSED AND MANUFACTURED FOR EXPORT.

Article 59. Customs inspection and supervision of import goods which are processed and manufactured for export.

1.                Import goods for manufacturing exports are materials, supplies which are imported to be processed and manufactured for exports.

2.                Goods described in paragraph 1 of this Article shall be subject to customs inspection and supervision from being imported, while being manufactured into products till such products are exported or changed for other use purpose.

3.                The Government shall make specific regulations on customs inspection and supervision of import goods for export processing and manufacturing in this section.

Article 60. The responsibility of entrepreneur who produces the exports.

1.                Having available premise for manufacturing export products in accordance with the law provision.

2.                Informing norm for material mainly imported using for export manufacturing to customs authority.

3.                Properly using imported material, supplies for production of exports under the purpose of processing and producing the export. Where the entrepreneur wants to change his using purpose then he shall complete customs procedures in accordance with the provisions of the law.

4.                Storing material, supplies for production of exports and export products in production area. Where they are stored out of production area, the customs acceptance shall be requested.

5.                Fully implementing the regime of administration, statistics, filing documents, books, number of inputs and outputs in accordance with the law provisions; submitting books, documents and goods when customs inspects.

6.                Making liquidation reports of administration and using imported material, supplies and export products in accordance with the provisions of the law.

Article 61. Right and duty of customs authority.

1.                Inspect the manufacturing premise, capacity of entrepreneur who imports material, supplies for manufacturing the exports.

2.                Inspect the using of imported material, supplies in producing; quantity of products on shelf of producing-export entrepreneur.

3.                Inspect the liquidation, administration, using imported material and supplies of the entrepreneur to manufacture and process exports.

4.                The inspection described in paragraph 2, paragraph 3 of this article shall be done in accordance with the principle of risk management regulated in Article 16, Article 17  of this Law.

Section 6

CUSTOMS INSPECTION AND CONTROL OF GOODS STORED IN CUSTOMS BONDED WAREHOUSE, BONDED FACTORIES AND CONTAINER FREIGHT STATION.

Article 62. Customs bonded warehouse and bonded factory, container freight station.

1.                Customs warehouses mean warehouses for storing, preserving or carrying out a number of services concerning goods brought from abroad or from the country into bonded warehouse within a law-prescribed time limit.

a.      Goods stored in the customs bonded warehouse shall include: Goods for which Customs procedures have been completed and which are stored pending their export; Goods sent from abroad and stored pending their re-export or their import into Vietnam.

b.      The period of storage of goods in customs bonded warehouse shall not exceed twelve (12) months from the date on which such goods were stored in the customs bonded warehouse; where there is a legitimate reason with a written consent of the director of the Customs Department who manages the customs warehouse, this period may be extended to a maximum of six months.

2.                Bonded factories mean the warehouses of the goods owners for storing imported goods or materials for export production which have been cleared but duty unpaid.

            The period of storage of imported materials for export production in bonded factories warehouse shall not exceed twelve (12) months from the date on which such goods were stored in the bonded factories, where there is a legitimate reason at the request of production line this period may be extended with a reasonable time.

3.                Container freight stations shall be warehouses, yards where the goods of vast owners shall be collected, separated then shipped into one container.

a.    Goods in customs freight station are the exports which have been completed customs procedures and logged declaration; however the physical inspection shall be conducted in customs freight station.

b.   The period of storage of goods in customs freight station shall not exceed ninety (90) days from the date on which the goods were in customs freight station.

4.                The Government shall make specific regulations on the operations of bonded warehouse and bonded factory, container freight station.

Article 63. Conditions for establishment of bonded warehouse and bonded factory, container freight station.

1.              Bonded warehouse and container freight station are established in these following areas:

a.    International seaports; civil airports; inland customs depots, international railway and roadway checkpoints.

b.    Industrial zones, high technology zones, duty free zone and other areas in accordance with law provisions.

2. The bonded factories are established in the locations of the factories of the entrepreneurs who produce exports.

3.  The Government shall make specific regulations on location planning  of  bonded warehouse and bonded factory, container freight station; the conditions, procedures of  establishment, period of operation, temporal postponement, termination of bonded warehouse and bonded factory, container freight station.

4. The Director General of Customs shall promulgate the decision to establish extent the period of operation, temporarily postpone and terminate the bonded warehouse and bonded factory, container freight station.

            Article 64. Rights and obligations of the owners of bonded warehouses and bonded factories, container freight stations, goods.

1.                Owners of customs bonded warehouses and owners of the goods stored in the customs bonded warehouses.

a)     Owners of customs bonded warehouse may undertake contracts for storage of goods in their warehouse in accordance with the provisions of the law; may move goods in such warehouse by agreement with the owner of the goods.

Owners of customs bonded warehouse shall notify the provincial Customs Department where the customs bonded warehouse is located, in writing of the current state of goods and operation of their warehouse every quarter.

Owners of customs bonded warehouse shall be responsible for carrying out requests by customs to inspect the goods in accordance with the provisions of the law.

b)     Owners of goods stored in customs bonded warehouse may reinforce packaging, classify goods and take samples of goods under the supervision of Customs officers; and may transfer the ownership of goods in accordance with the provisions of the law. The movement of the goods from one customs bonded warehouse to the other shall be subject to the written approval of the director of the Customs Department.

            During the storage of goods in customs bonded warehouse, the owner of goods shall comply with the provisions of the laws on the operation of such warehouses.

2.                Owner of the bonded factories

a)     Owner of the bonded factories stores the imported materials, fuels, supplies for manufacturing of exports of the owner of the bonded factories.

b)     Owner of the bonded factories may arrange, repack and move the goods in the bonded factories.

c)     Owner of the bonded factories shall notify the customs authority before such materials and supplies are on production.

d)     Owners of bonded factories shall notify the provincial Customs Department where the bonded factory is located, in writing of the current state of goods and operation of their factory every quarter.

3.                Owners  of the goods and CUSTOMS FREIGHT STATION

a)     The owner of the goods may transfer the ownership of the goods, package, repackage, packing reinforcement, repairmen, reservation of the goods in CUSTOMS FREIGHT STATION.

b)     The operator of CUSTOMS FREIGHT STATION may divide, sum the consignments of vast goods owners to ship in the same container, arrange, and rearrange the goods in CUSTOMS FREIGHT STATION.

Operators of CUSTOMS FREIGHT STATION shall notify the provincial Customs Department where the CUSTOMS FREIGHT STATION is located, in writing of the current state of goods and operation of their CUSTOMS FREIGHT STATION every quarter.

4.                Owners of bonded warehouses and bonded factories, container freight stations and goods are responsible for implementing regulations on accounting and statistics accordance with the law provisions. Their management systems of the goods should be done electronically and connected with the systems of customs authority to conduct customs procedures under the provision of this Law.

            Minister of Finance shall make the specific regulations on guidance and implementation of this Section facto.

Section 7

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION OF THE GOODS WHICH ARE UNDER CUSTOMS SUPERVISION.

Article 65. Customs procedures of the goods under customs supervision.

1.                Goods under customs supervision shall include: goods in transit and goods under the transfer between customs branches.

2.                When requesting to ship the goods in customs supervision, the declarants shall fill in transport declaration; log or submit the commercial invoice of the imports, exports, shipment documents, and present the goods when the customs requires in accordance with the law provisions.

3.                Customs authority receives the transport declarations and decides to approve the transportation of the goods under the customs supervision.

4.                The Government shall make specific regulations on customs procedures, customs inspection, supervision and guarantee of the goods under customs supervision.

Article 66. Routes, periods of transportation.

1.Goods in customs supervision must follow the designed route, through prescribed customs branches and in a specified time.

The Ministry of Transportation shall conclude with Ministry of Finance to stipulate routes for transport of the goods in transit, goods under transfer between customs branches, goods are temporally imported for re-export crossing the border of Viet Nam.

 

Section 8

CUSTOMS INSPECTION AND SUPERVISION

OF THE MEANS OF TRANSPORT

 

            Article 67. Notify the arrival of the ship.

1.                The transporters shall directly notify the information of imports, exports and entry and exit passengers on their means if transport to customs authority or via national single window.

2.                The Government shall make the specific regulations on the contents, procedures and methods of notification and the responsibilities of relevant agencies in information connecting.

Article 68 Places where customs procedures are applicable in respect of the means of transport  on exit or entry 

 

1. On exit or entry, the means of transport must go through the border customs branches of Viet Nam

The means of transport on entry shall be subject to customs procedures at the first customs branches of entry. The means of transport on exit shall be subject to customs procedures at the last customs branches of departure.

            2. The exit or entry of the means of transport through other places shall be regulated by the Government.

 

            Article 69. Routes, period of customs inspection and supervision in respect of the means of transport on exit, entry, in transit.

 

            1. The foreign means of commercial transport on entry, exit, in transit

a) The foreign means of commercial transport on entry, exit, in transit must move by the stipulated route and shall be subject to customs supervision from the time of its arrival in the area of customs operation, during movement, until the time of its exit from the territory of Viet Nam.

 

b) The Vietnamese means of commercial transport on entry shall be subject to customs supervision from the time of arrival in the area of customs operation until the time when all imported goods transported thereby are unloaded and import formalities completed.

 The Vietnamese means of transport   on exit shall be subject to customs supervision from the time of loading of exported goods thereon until the time of its exit from the territory of Viet Nam.

 

2.              The foreign means of commercial transport are out of commercial purposes of entry, exit, in transit are under customs supervision when subject to customs procedures at entry and exit points.

3.              Where there are grounds to believe that the goods are illegally concealed in the means of transport on entry, exit, in transit or that there are indications of serious breach of the law,  the managers of the border customs branch where the means of transport are subject to customs procedures, Leader of the customs enforcement unit may decide on the temporary postponement of  departure of or on the stop of  the means of transport for searching. Search performance shall be carried out properly in accordance with the provisions of the law; the decision maker shall be legally responsible.

            Article 70. Customs procedures of the means of transport on exit, entry, in transit

 

1.                When performing customs procedures in respect of the means of transport on exit, entry or in transit, the owner or the operator of the means of transport must make a customs declaration; submit or present transport documents; and provide information and documents relating to imported or exported goods and items on the means of transport.

2.                The time limit for customs declaration

a)               For the means of transport on exit: customs declaration shall be conducted promptly after the means arrive in the first checkpoint of entry; before such means exit from the last checkpoint.

b)               For the means of sea transport on exit, entry or in transit: customs declaration shall be made no later than two (02) hours after port authority notifies that the means of transport have arrived at the position for boarding or returning a pilot, and one hour prior to exit of the means of transport.

c)               For the means of air transport exiting or entering: customs declaration shall be made upon arrival of the means of transportation, and prior to the time when the carrier terminates procedures for embarkation of exported goods or leaving passengers.

d)               For the means of railway transport, land transport or river transport exiting or entering: customs declaration shall be made upon arrival of the means of transportation at the customs branches of first entry, and prior to the time when the means of transport leaves the customs branches of the last exit.

3.                The examination of customs files and physical inspection of the means of transport by customs officers shall be carried out in accordance with the provisions of point c paragraph 3 Article 23, article 24 and article 28 of this Law.

            The Government shall make regulations on the customs files and customs procedures on means of transport on exit, entry and in transit.

Article 71. Transshipment, carriage transfer of goods, disconnection of carriages, loading or unloading of goods on the means of transport on exit or entry and in transit.

The transshipment, carriage transfer of goods, disconnection of carriages, loading or unloading of goods on the means of transport   on exit or entry, in transit during the period under customs inspection and supervision shall only be carried out upon the consent of  customs.

The original state of the packages, containers or parcels of goods under transshipment, carriage transfer or  carriage disconnection must be maintained.

Article 72. International transport combined with domestic transport or domestic transport combined with transport of imported or exported goods

1. The means of transport used for international transport may be combined with domestic transport of goods if permission is obtained from the competent State body and the conditions for customs supervision stipulated by the General Department of Customs are satisfied.

2. The means of transport used for domestic transport may be combined with the transport of imported or exported goods, which are under customs supervision, if permission is obtained from the competent State body and the conditions for customs control stipulated by the General Department of Customs are satisfied.

Article 73. The means of transport on exit, entry or in transit  for the purpose of national defense or security

The military means of transport and other means of transport used for the purposes of national defense and security shall be subject to customs inspection and supervision in accordance with the regulations of the Government.

Article 74. Responsibility of heads of port authorities, airports, seaports and international railway stations in  co-ordination  with customs

The head of the port authority of an airport or of an international railway station shall be responsible for co-coordinating with competent local bodies  in sharing and processing information on the time of arrival or departure, the place of stopping, and the period of loading or unloading of goods for seagoing vessels, aircraft or international trains.

Section 9

TEMPORARY SUSPENSION OF CUSTOMS PROCEDURES FOR IMPORTED OR EXPORTED GOODS FOR WHICH REQUESTS FOR PROTECTION OF INTELLECTUAL PROPERTY RIGHTS HAVE BEEN MADE

Article 75  Principle of temporary suspension of customs procedures

1. The owners of intellectual property rights, who are protected in accordance with the provisions of the law of Viet Nam, shall be entitled to make a request on a long-term basis or in a particular case, to the customs for suspension of customs procedures in respect of imported or exported goods, which infringe intellectual property rights.

2. The customs may only make a decision on temporary suspension of customs procedures in respect of imported or exported goods when all conditions stipulated in article 76 of this Law are satisfied.

3. The provisions in this Law, on temporary suspension of customs procedures in respect of    imported or exported goods with whose intellectual property rights have been infringed, shall not apply to non-commercial goods or to goods in transit.

Article 76. Conditions for requests for the temporary suspension of customs procedures

When making a request for temporary suspension of customs procedures, the owner of intellectual property rights shall be obliged to:

1. Submit an application for such a request, together with evidence of the lawful intellectual property rights and evidence of the infringement of his or her intellectual property rights to the Customs;

 

2. Deposit in advance a certain amount of money or submit a letter of guarantee issued by a credit institution or another organization authorized to conduct banking activities in order to secure, in accordance with the provisions of the law, compensation for any damages and expenses caused by such an improper request.

 

Article 77. Specific regulations on the temporary suspension of customs procedures

 

The Government shall, based on this Law and other relevant laws, make specific regulations on the temporary suspension of customs procedures in respect of imported or exported goods in respect of which requests for protection of intellectual property rights are made.

 

Section 10

POST CLEARANCE AUDIT

CUSTOMS INSPECTORATE

            Article 78. Post clearance audit

1.                Post clearance audit means the inspection by customs on customs files, accounting books, accounting document and other relevant documents and data of exports, imports; where necessary and possible after the exports and imports are cleared, post clearance audit shall be conducted to verify the accuracy and integrity of the contents of documents, customs profiles which are logged by declarants, owners of the goods to customs; evaluation of compliance of customs law and other laws relevant to export and import administration of declarants and the owners of the goods.

2.                Post clearance audit  are conducted at customs offices or the premises of the declarants and the owners of the goods.

The premises of the declarants and the owners of the goods shall include the headquarters, branches, shops, factories, stores for exports and imports.

3.                The time limit for Post clearance audit  shall be ten (10) years from the date of registration of the customs declarations of exports and imports that are cleared.

            Article 79. Cases subject to Post clearance audit  .

1.                Cases where there are indications of breach on customs law and other relevant laws on export and import administration;

2.                Cases where risk management, information from an investigation by customs, and from domestic or foreign bodies, organizations, and individuals could be applied.

            Article 80 Post clearance audit  at customs offices.

 

1.                When conducting Post clearance audit  at customs offices, Director of Customs office and Head of Post clearance audit  sub-department shall issue decision on and send to the declarants three (03) working days prior to the inspection; they may request the customs declarants, the goods owners to hand files, and documents relevant to exported and imported goods and explain the relevant contents. The time limit shall not excess 2 working hours, when completing the inspection, the customs authority shall notify in writing to the customs declarants and goods owners.

2.                Where the customs declarants and goods owners do not explain, supply the profiles, documents or refuse or delay prolong over the law-prescribed time limit on supplement documents to customs or the customs authority has the ground to conclude based on the explanation of the customs declarants or the goods owners, the customs authority shall issue the administrative decisions according to the provisions of the law or conduct Post clearance audit  at the premises of the customs declarants or the goods owners.

3.                Where the customs declarants and the goods owners agree with the decision on inspection result, they shall additionally declare in accordance with the paragraph 5 Article 28 of this Law.

            Article 81. Post clearance audit  at the premises of the customs declarants and the goods owners.

1.                Competency to issue the decision on inspection at the premises of the customs declarants and the goods owners.

            a) The Director General of Customs,

            b) The Director of Customs Department, the Director of Post clearance audit  Department.

            c) The Head of Post clearance audit  Sub-Department.

2.                Time limit for inspection.

a)                Time limit for inspection at the customs declarants and the goods onwers’ premises under each decision shall not excess 50 working days; where inspection for assess the legislative compliance of the customs declarants and the goods onwers, time limit shall not excess 30 working days.

b)               For complex cases, the decision maker shall extend once, the extended time limit shall not be longer than the time limit prescribed in the point a of this paragraph. Extended time limit, reason for extension shall be notified in writing.

c)                The decision for post customs audit shall be sent to the customs declarants and the goods owners within 3 working days from the date of signing and at least 5 working days before the inspection is conducted except cases in paragraph 1, Article 79 of this Law.

            Article 82. Rights and responsibilities of customs authority when conducting post customs audit at the premises of customs declarants and the goods owners.

1.                When making the decision to inspect at the premises of the customs declarants and the goods owners, the Customs Director General, Director of Customs, Director of Post clearance audit,  Head of Post clearance audit  sub-department shall have the following rights and responsibilities:

a)               Issue the decision for inspection, to set up team for inspection;

b)               Extend the time limit for inspection when necessary;

c)               Decide on tax, on sanction of administrative violations within his own competence or claim to the other competent persons to decide on sanction of administrative violations;

d)               Settle the claims, denounce about administrative acts and decisions from lower levels.

2.                Head of the inspection team shall have the following rights and responsibilities:

a)                To require the customs declarants and the goods owners to supplement the information, documents in writing, to explain about relevant issues; to inspect the goods in case of necessity and possibility;

b)               Where the goods owners and the customs declarants fail to comply, obstruct, postpone to implement the decision for inspection, Head of the team shall make a writing report and report to the competent level according to law provisions.

c)               During inspection period, where the customs declarants and the goods owners have signs to disperse, destroy the documents , exhibits connecting with their violation acts of customs law or relevant laws to export and import management, Head of the team shall have the right to temporally seize such documents and exhibits.

d)               Verify contents relevant to inspecting case at interested agencies and organizations.

e) Make and sign the inspection report.

            Article 83. Rights and responsibilities of customs declarants and the goods owners.

            When the customs authority conducts POST CUSTOMS AUDIT , other than prescribed in Article 18 of this Law, the customs declarants and the goods owners have the following rights and responsibilities:

1.                The customs declarants and the goods owners have the rights:

a)                To supplement the files, documents and materials to prove the accuracy declared to customs authority;

b)               Require customs authority to acknowledge in writing  where being required to supplement the files, documents and materials according to the provisions of the customs law;

c)                Refuse to supplement the files, documents and materials that are not relevant to the inspection issues, documents of national secret other those prescribed by other provisions of the law.

d)               Receive the inspection report and require for explanation of the results in the report; preserve the comments in the inspection report.

e)                Claim, appeal and require the customs authority to compensate the loss caused by inspection not according to the law provisions;

f)                 Denounce the acts of law violation of customs officers;

g)               Where inspecting at the premises of the customs declarants and the goods owners, they have the right to require head of the team to present the inspection decision, customs identification card.

h)               Implement other rights accordance with provisions of the law.

2.                The customs declarants and the goods owners have the responsibilities:

a)                Abide by the request of POST CUSTOMS AUDIT , dispatch competent staff to work with customs authority;

b)               Supply the files, documents, materials, data and present the goods accordance with the issues and time in the customs requests;

c)                Explain the relevant issues upon request of customs authority;

d)               Sign the inspection report;

e)                Abide by the regulations on inspection, inspection conclusion and decisions on settlement of customs authority and competent agencies;

f)                 Implement the other responsibilities accordance with the provisions of the law.

Article 84. Settle the conclusion of Post clearance audit.

Upon the results of the inspection, Customs Director General, Director of Customs, Director of Post clearance audit,  Head of Post clearance audit  sub-department shall issue the inspection reports, administrative decisions; where signs of violation are detected such case shall be settled subject to the existing provisions of the law.

            Article 85. Customs inspectorate

1.                Customs authority shall perform the function of customs inspectorate according to the provisions of the inspectorate law or other relevant law.

2.                Operations of customs inspectorate shall be performed according to the provisions of the inspectorate law or other relevant law.

3.                Rights and responsibilities of customs authority in performing customs inspectorate; Rights and responsibilities of organizations, individuals who are objects of inspectorate and other relevant organizations, individuals shall be prescribed in the provisions of inspectorate law.

 

CHAPTER IV

COLLECTION OF DUTIES AND OTHER CHARGES

APPLICABLE TO IMPORTED OR EXPORTED GOODS

 

Article 86. Responsibilities of declarants for the declaration, the calculation of duties and the payment of duties and other charges

 

1. To declare and calculate duties, and to pay duties in full and on time, and to be responsible for their declaration and the calculation of duties.

2. To perform other obligations in relation to the declaration, the calculation and the payment of duties and other charges in accordance with the provisions of the law.

3. To abide by the decisions of the Customs in relation to the duties and other charges.

Article 87.  Responsibilities of customs in relation to the collection of duties and other charges

1. The General Department of Customs shall provide uniform directions for the collection of duties and other charges applicable to imported and exported goods; and the implementation of measures to ensure the correct collection of duties and other charges in full in accordance with law provisions.

2. The Customs offices where clearance procedures are conducted in respect of imported and exported goods shall, in accordance with the functions and competency delegated to it, check declarations and calculations of duty payable; shall implement exemption from or reduction of duty and refunds of duty and duty assessment; shall implement non-collection of duty or recovery of duty; shall collect duty and administer payment of duty; in case of  discovery of  an error in the calculation of duty payable, shall adjust then provide written notification thereof to the declarant . The time limit for duty assessment, re-collection or refund of duties payable shall be in accordance with the relevant provisions of the laws on tax.

Article 88. Time for the calculation of duties and time-limits for payment of duties

1. The specific time for the calculation of duties and time-limits for payment of duties applicable to imported or exported goods shall be in accordance with the relevant provisions of the laws on tax.

Article 89.  The customs value

1.                The customs value shall be used as a basis for the calculation of duty payable and for the compilation of statistics on imported and exported goods.

2.                The customs value  of the exported goods shall be the selling price  at the exit checkpoint, excluding the insurance premium and cost of international transport.

3.                The customs value  of the imported goods shall be the actual paid price at the first entry checkpoint and accordant with the international commitments

4.                The exchange rate for duty calculation shall be the exchange rate  between Vietnam dong and foreign currency publicized at the time of calculation by State bank of Vietnam.  Where the State Bank of Vietnam fails to publicize the exchange rate for duty calculation at the time of duty calculation, the exchange rate of the earlier day shall be used.

The Government shall issue specific regulations on calculation of the customs value of imported and exported goods of this Article.

Article 90. Define the duty rate for exported and imported goods.

The application of duty rate for exported and imported goods shall base on the tariff line of such goods and tax policies on the exported and imported goods which are effective at the time of duty calculation.

CHAPTER V

PREVENT AND COMBAT SMUGGLING OR THE ILLEGAL TRANSPORT OF GOODS ACROSS BORDERS

 

Article 91. Responsibilities of Customs to prevent and combat smuggling or the illegal transport of goods across the borders

 

1. Customs at all levels shall, depending on their respective responsibilities and powers, organize operations to prevent and combat smuggling or the illegal transport of goods across the borders.

2. Customs at all levels may establish specialized units aimed at conducting operations to prevent and combat smuggling or the illegal transport of goods across the borders.

Article 92. Scope of responsibilities to prevent and combat smuggling or the illegal transport of goods across borders

 

1. Customs shall be responsible for inspection, supervision and control of goods and the means of transport within the area of customs operation with the purpose of preventing and combating smuggling or the illegal transport of goods across borders.

Where goods and the means of transport are still in the area of customs operation, if anybody, organization or individual discovers acts of smuggling or illegal transport of goods across borders, such body, organization or individual shall provide prompt notification thereof to the customs in order to inspect and deal with such act.

Where goods and the means of transport which are moving from the area of customs operation to the area outside customs operation have signs of smuggling, illegal transport across borders, the customs authority could continue their pursue to apply the measures of preventing and dealing with accordance with the law provisions, simultaneously notify to competent agencies in the area for awareness and coordination.

2. In respect of places outside the area of customs operation, customs shall be responsible for co-coordinating with the relevant State bodies in order to take measures to prevent and combat smuggling or the illegal transport of goods across borders.

Where goods and the means of transport are outside the area of customs operation, and the relevant State bodies have evidence of an act of smuggling or the illegal transport of goods across borders and other acts of customs law violation, such bodies shall, depending on their competency, inspect and deal with such an act in accordance with the provisions of the law.

            3. Within the water territory, sea territory, the adjoin of the sea territory,  the customs shall conduct or conduct in coordination surveillance, control to prevent customs violations in accordance with the Article 7 of this Law; implement measures to prevent and dealt with violation within his competency in accordance with Law on sea of Vietnam.

            4. People's committees at all levels shall direct the co-ordination between customs and other relevant State bodies located in their respective localities in order to carry out operations to prevent and to combat smuggling or the illegal transport..

 

Article 93. Competency of customs to take measures to prevent and combat smuggling or the illegal transport of goods across borders

 

1. To organize forces, to establish a database, to take necessary technical measures, to collect information in Viet Nam and abroad relating to customs operations for the purpose of preventing and combating smuggling of goods across borders and facilitating customs clearance of goods and post clearance audit; to co-ordinate with relevant bodies in maintaining confidentiality of persons who provide information on smuggling or the illegal transport of goods across borders in accordance with the provisions of the law.

 

2. To carry out customs control of goods and the means of transport; to lead the co-ordination  with relevant State bodies in order to conduct operations to prevent and to combat smuggling or the illegal transport of goods across borders within the area of customs operation.

            3. When conducting customs control on goods and the means of transport, the customs authority shall take these following measures within their competency:

a) Customs surveillance;

b) Preventing measures according to the law provisions to support for investigation clarify and deal with customs law violations;

c) Investigation on signs of act of customs law violations;

d) Conduct some acts of investigation within competency prescribed in Law on the criminal legal proceeding and Ordinance on Organization of Criminal Investigation;

đ) Take the necessary scout measures to prevent and to combat smuggling or the illegal transport of goods across borders and other acts of customs law violation.

e) Use the pennant, flash light, flare, hooter or horn to give out the order to person or mean of transport that has sign of violation to stop for inspection, examination within the area of customs operation;

g) Pursue when detecting a sign of non – abidance the customs order, evading from the investigation and examination of customs authority;

h) Request for appraisement of documents, goods, and exhibits to make foundation for dealing with violation;

i) use arms, supporting equipments, cameras, scanners, biochemical technology, electric, electronic mechanical equipments and others in accordance with the law provisions;

k) Call for and request for testimonies from violators, witness and relevant individual and organization;

l) To request bodies, organizations and individuals concerned to provide information and documents to support for the investigation, examination and identification of an act of smuggling or the illegal transport of goods across borders.

m) To request enterprises providing postal services to open postal parcels or goods imported or exported by post for inspection where there is evidence which proves that such postal parcels or goods contain documents or goods relating to smuggling or the illegal transport of goods across borders.

4. To conduct international co-operation in prevention and combat smuggling or the illegal transport of goods across borders.

 Article 94. Competency of customs and customs officers to deal with acts of smuggling or the illegal transport of goods across borders

 

1. The managers of border customs branches, of inland customs branches or of customs enforcement  units, head of customs enforcement marine fleet may, where he or she has reason to believe that there is an act of concealment of smuggled goods or goods illegally transported across borders, make decisions to cancel the departure, to stop mean of transport to conduct body searches, or searches of the means of transport, articles or of the places where goods are concealed, or to temporarily detain persons, escort offenders in accordance with the provisions of the laws on dealing with administrative offences; take investigation measures to identify acts of violation to deal with in accordance with the law provisions.

2. On discovering any act in breach of the laws on customs, which is subject to prosecution for criminal liability, customs or customs officers with competency as stipulated by the laws on criminal legal proceedings may prosecute the case or the offender and conduct investigation activities. The prosecution of the case or the offender or the investigation activity must be carried out in accordance with the provisions of the laws on criminal legal proceedings.

3. Customs and Customs officers shall be legally responsible for his/her decisions while conducting operations stipulated in clauses 1 and 2 of this article.

Article 95 Rights and obligations of organizations and individuals concerned in preventing and combating smuggling or the illegal transport of goods across borders

1.                Rights of organizations and individuals concerned

a)                Supply information, documents and evidence relevant to the case to the customs; request customs for appraisement to protect their legal interests.

b)               Being protected the confidentiality, life and enjoy preferences in accordance with the provisions of the law when supplying the information, exposing to and denouncing on acts of smuggling and illegal transport of goods crossing borders.

2.                Obligations of organizations and individuals concerned

a)                The operator, person on the mean of transport must abide the order of examination, inspection and present the documents, materials upon request from customs officers and they must be legally responsible for that. The operator of the mean of transport is responsible for giving out outline for goods cellar, indicating and opening the doubtful place to hide the goods for the customs officers to examine;

b)               Banks and credit organizations, insurance organizations are responsible for supplement the files, documents relevant to payment transactions, insurance transactions upon request from customs to support the investigation, identification and dealing with the acts of smuggling, illegal transport of goods across border and other acts of customs offence.

c)                Organizations and individuals concerned in the exported, imported and transited goods and means of transport are responsible for coming to customs office to work, supplement the relevant files, documents upon request of customs to support the investigation, identification and dealing with the acts of smuggling, illegal transport of goods across border and other acts of customs offence.

 

Article 96. To equip and use the technical means of prevention to combat smuggling or the illegal transport of goods across borders

 

1.                Customs or customs officers directly involved with preventing and combating smuggling or the illegal transport of goods across borders shall be equipped with specialized technical means, weapons, pennant, flare and supportive instruments. The equipment and the use of weapons and supportive instruments must comply with the provisions of the law.

2.                Where necessary, customs or customs officers directly involved with preventing and combating smuggling or the illegal transport of goods across borders shall be entitled to request bodies, organizations and individuals, to provide their support in terms of resources, means and information; where such means are damaged, customs shall be obliged to pay compensation in accordance with the provisions of the law.

CHAPTER VI

CUSTOMS INFORMATION AND STATISTICS ON EXPORTS AND IMPORTS

Section 1

CUSTOMS INFORMATION

Article 97: Customs information

1. Customs information is the information and data regarding to importation, exportation, exit, entry and transit; organizations, individuals involving in importation, exportation, exit, entry and transit and other information regarding to customs activities.

2. Customs information shall be collected, stored, managed and applied in order to serve the performance of customs procedures; compiling statistics on imported and exported goods; applying risk management in customs techniques; conducting post clearance audit; preventing and combating smuggling, illegal transport of goods across the borders and other customs techniques.

 

            Article 98: System of customs information

 

1.                Customs establish, manage the system of customs information including:

a)                Information regarding to goods imported, exported and in transit;

b)               Information regarding to means of transport exit, entry and in transit;

c)                Information regarding to organizations, individuals involving in importation, exportation, exit, entry and transit;

d)               Other information regarding to professional customs techniques.

2.                System of customs information shall be managed in centralized and united manner on the basic of updating, integrating information and data in customs; connecting and sharing information with information systems of outside agencies, organizations and individuals; foreign customs and international organizations in accordance with legislation.

3.                Illegal access in order to disrupt and destroy the system of customs information shall be prohibited.

4.                The Minister of Finance shall be responsible for establishment and development of the system of customs information that satisfy state management requirements regarding customs in each period.

 

            Article 99. Collecting and supplying customs information within country.

 

1.                Customs collects information from the following sources:

a)                The process of performing customs procedures;

b)               Customs technique activities;

c)                Related ministries, agencies and other bodies and functioning departments under related ministries;

d)               Organizations and individuals participating in or involving in importation, exportation, exit, entry and transit;

đ) Mass media;

e)                Information supplier that supply information regarding to importation, exportation, exit, entry and transit or offenses in these fields;

f)                 Other sources of information.

2.                Responsibilities and rights of customs in collecting, supplying customs information in-country.

a)                Receiving, supplying to customs declarant in accordance with legislation;

b)               Establishing and implementing the coordination for exchange and provision of information to functioning agencies and departments belongs to relevant Ministries and agencies;

c)                Applying methods, professional techniques for collecting information as stipulated in legislation;

d)               Requesting organizations, individuals to provide information regarding to importation, exportation, exit, entry and transit;

đ) Exploiting sources of information on mass media and other related sources.

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

a) Agencies, organizations and individuals have rights to request customs to provide customs information related to importation, exportation, exit, entry and transit in accordance with this Law and other related legislation.

b) Functioning departments of Ministries, agencies shall be responsible for providing information and data related to importation, exportation, exit, entry and transit to customs to serve state management of customs;

c) Organizations and individuals participating in or involving in importation, exportation, exit, entry and transit shall be responsible for providing information and data as requested by customs in accordance with this Law and other related legislation.

4. The Government shall make specific regulation on rights and responsibilities in collecting, supplying information as stipulated in paragraph 2 and 3 of this Article.

 

            Article 100: Collecting customs information abroad serving for state management of customs

1.                Customs collects information abroad serving for state management of custom, including:

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

b)               Determination of legality of transaction documents related to imported, exported goods;

c) verification of smuggling, the illegal transport of goods or currency across the borders, or other violations of customs law;

 

d) verification of information related to participants or activities of importation, exportation, on exit, entry or in transit; goods imported or exported, or in transit; transport on entry, exit or in transit;

 

2. Customs information sources collected abroad include:

 

a) information provided by customs agency, the State management agencies of the country and territories according to the agreement on co-operation, assistance, exchange, and  among countries;

 

b) information provided by other relevant international organizations according to international agreements in which Vietnam signed or recognized to participate;

 

c) information provided by goods manufacturers, exporters, importers, according to the requirement of customs agencies comply with the provisions of Vietnam law and international law which Vietnam has signed or acknowledged participating;

 

d) information provided by the overseas information services;

 

đ) information about exported and imported goods in the mass media;

 

e) other information related to exported and imported goods;

 

3. information regulated in the item a, b and c clause 2 of this article certified by the supplier in accordance with the provisions of the local law may prove valuable as a basis for tax assessment and handling of violations of customs laws.

 

4. The Ministry of Finance shall be responsible for the instruction of information collection overseas according to content regulated in this Article.

 

Article 101.      Protect customs confidential information

 

1.                Customs agencies shall apply customs confidential information measures, techniques, prevent illegal access to customs information system.

 

2.                The Ministry of Finance shall be responsible for regulating the list of confidential information of customs, organizations, and persons in accordance with the provisions of law.

 

Section 2

STATISTICS OF EXPORTED AND IMPORTED GOODS

 

            Article 102: Statistics on exported and imported goods.

1.                Statistics on exported and imported goods means the process of collecting, processing, consolidation, analyzing, forecasting, reporting, disseminating and filing the statistic information on exported and imported goods which is organized by the General Department of Vietnam Customs.

2.                Statistic Information on exported and imported goods is the product of statistical actions including the statistic data on exported and imported goods and analyzed sheet of such data.

3.                The General Department of Customs shall organize to publish books on statistics of exported and imported goods in accordance with the provisions of the law.

            Article 103: Report on imported and exported goods statistics.

            The General Department of Customs is responsible for reporting to the Government on statistic information on exported and imported goods monthly subject to templates and on his analyzing the situation of exporting and importing.

 

CHAPTER VII

STATE ADMINISTRATION OF CUSTOMS

 

Article 104. State administration of customs

State administration of customs shall include the following:

1. Refinement and direction of the implementation of strategy, master planning and plans for development of Viet Nam Customs;

2. Promulgation and organization of the implementation of legal instruments on customs;

3. Provision of guidance for, implementation and propagation of the laws on customs;

4. Provisions on organization and operation of Customs;

5. Training, fostering and building a contingent of Customs officers;

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

7. Compilation of State statistics in customs;

8. Inspections and internal audit, settlement of appeals and denunciations, and to deal with breaches of the laws on customs;

9. International co-operation on customs.

 

Article 105.      State administrative bodies in charge of customs

 

1. The Government shall assume responsibility for a uniform State administration of customs.

2. The Ministry of Finance shall be responsible before the Government for the management of a uniform State administration of customs.

3. Ministries and ministerial equivalent bodies shall, within the scope of their respective duties and powers, be responsible to co-ordinate with the Ministry of Finance for the management of a State administration of customs.

4. People's committees at all levels shall, within the scope of their respective duties and powers, be responsible for organizing the implementation of the laws on customs within their respective localities.

 

Article 106. Right to lodge complaints or denunciations and right to take legal Actions

 

1. Individuals and organizations shall have the right to lodge a complaint with customs or other competent State bodies or to take legal action at a court in accordance with the provisions of the law relating to administrative decisions or administrative actions of customs or customs officers when there is evidence which proves that such a decision or action was inconsistent with the provisions of the law or infringed upon their lawful rights and interests.

 

2. Individuals shall have the right to lodge with customs or other competent State bodies a denunciation of any breach of the law by customs or customs officers, which infringes upon the interests of the State or the lawful rights and the interests of organizations or individuals.

 

Article 107. Responsibilities to resolve complaints and denunciations

 

1. Customs at all levels shall be responsible for resolving complaints relating to administrative decisions or administrative actions which fall within their competency; in the case of the receipt of a complaint which falls outside their competency, they shall be responsible for advising the complainant to lodge the case with the competent  State body for resolution.

 

2. Customs at all levels shall be responsible for resolving denunciations which fall within their competency; in the cases of the receipt of a denunciation which falls outside their competency, they shall be responsible for forwarding it to the competent body or organization for resolution and providing notification thereof in writing to the denouncer .

 

Article 108. Time limits, procedures and the competency to resolve complaints and denunciations

 

1. The time limits, the procedures for complaints and denunciations, the procedures for resolution of complaints and denunciations, and the competency to resolve complaints and denunciations shall be in accordance with the laws on complaints and denunciations and other relevant laws.

 

2. Pending resolution of a complaint or legal action, the organization or individual must still implement the administrative decision or the decision on penalty for the administrative offence of customs or other competent State bodies. When a decision to resolve the complaint is made by customs, by other competent State bodies, or when a decision or judgment of the court is legally enforceable, such a decision or judgment shall be performed.

 

CHAPTER VIII

 

REWARDS AND DEALING WITH BREACHES

 

Article 109. Rewards

 

1. Bodies, organizations and individuals with notable achievements in implementing the laws on customs; persons with a good history of denouncing, discoveries of or assistance to customs in combating smuggling or the illegal transport of goods across borders, other acts in breach of the laws on customs shall be rewarded in accordance with the provisions of the law.

 

2. Customs and customs officers satisfactorily carrying out their duties shall be rewarded in accordance with the provisions of the law.

 

Article 110. Dealing with breaches

 

1. Any person who breaches the laws on customs shall, depending on the nature and seriousness of the breach, be subject to administrative penalty or prosecution for criminal liability; and shall be liable to pay compensation for any damage in accordance with the provisions of the law.

 

2. Where a customs officer obstructs import or export activities, exit, entry or transit or with conduction of other acts in breach of the laws on customs he shall, depending on the nature and seriousness of the breach, be subject to disciplinary action or prosecution for criminal liability and he shall pay compensation for damage, if  any in accordance with the provisions of the law.

 

CHAPTER IX

IMPLEMENTATION PROVISIONS

Article 111. Effectiveness

This Law shall enter into force on 1 January 2015

 

The Ordinance on Customs, which was issued by the State Council on 20 February 1990, shall no longer apply from the date of application of this Law.

 

All previous provisions, which are inconsistent with this Law, are hereby repealed.

 

Article 112. Guidelines for the implementation

 

The Government shall make detailed regulations and provide guidelines for the implementation of this Law.

 

Law 29-2001-QH10 was passed by Legislature X of the National Assembly of the Socialist Republic of Viet Nam at its 9th session on 29 June 2001 and was amended by Law 42-2005-QH-11 passed by Legislature XI of the National Assembly of the Socialist Republic of Viet Nam at its 7th Session on 14 June 2005.

 

The Chairman of the National Assembly

 

 

 

 

 

         NGUYEN SINH HUNG

 

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