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