Customs Affairs 2024

CUSTOMS AFFAIRS (TMAE310)

PhD. Tran Nguyen Chat

Foreign Trade University – Hochiminh City Campus
E-mail: [email protected]

FOREIGN TRADE UNIVERSITY

HOCHIMINH CITY CAMPUS
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Chapter 2

Customs procedures

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Customs Affairs 2024

OUTLINE

Chapter 2: Customs procedures

2.1. Principles of customs procedures
2.2. Tokyo conventions on customs
procedures
2.3. Customs procedures for imported and
exported goods at Vietnam
2.4. Customs procedures and trade
facilitation problem
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Vietnam’s Law on Customs

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Law on Customs 2014

Overview
Vietnam implemented the WTO Customs
Valuation Agreement through the 2006 Customs
Law (amended).
On 23rd June 2014, the Vietnam National
Assembly passed a new Customs Law, which
came to effect in 2015. The law regulates the
implementation of a national singular window in
customs operation.

Law on Customs 2014

The Vietnam Customs Law 2014 comprises of 8

Chapters, 104 Articles and shall come into effect
on 1st January 2015.
Accordingly, the 2014 Vietnam Customs Law is
focusing on customs procedure reform,
modernization of customs administration, codify
international laws on international commitment in
order to meet the requirements and facilitate
integration beneficial for import and export
activities; improve the effectiveness and efficiency
of customs operations management.

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Law on Customs 2014

Besides, the new Vietnam Customs Law boosts

the management practices from pre-check to
post-check. Mechanism of post-clearance
inspection for a period of 5 years is strictly
specified in terms of objects, conditions and
sanctions when a violation is detected. This
provision not only facilitates but also tightly
controls the flow of goods to ensure that it is in
compliance with the customs declaration.

Law on Customs 2014

Chapter I: GENERAL PROVISIONS (A.1-

11)
Chapter II: TASKS AND ORGANIZATION
OF THE CUSTOMS SERVICE (A.12-15)
Chapter III: CUSTOMS FORMALITIES,
CUSTOMS INSPECTION AND
SUPERVISION (A.16-82)
Chapter IV: COLLECTION OF TAXES AND
OTHER PAYABLE AMOUNTS ON
IMPORTED AND EXPORTED GOODS
(A.83-86)

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Chapter V: TACKLING OF SMUGGLING

AND ILLEGAL CROSS-BORDER
TRAFFICKING OF GOODS (A.87-92)
Chapter VI: CUSTOMS COMMUNICATION
AND STATISTICS ON IMPORTED AND
EXPORTED GOODS (A.93-98)
Chapter VII: STATE MANAGEMENT OF
CUSTOMS (A.99-100)
Chapter VIII: IMPLEMENTATION
PROVISIONS (A.101-104)

Law on Customs 2014

Chapter I

GENERAL PROVISIONS

(Article 1-11)

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Law on Customs 2014

Article 1. Governing Scope

This Law regulates the state administration of
customs with regard to goods being imported,
exported or in transit, and means of transport of
domestic and foreign organizations and
individuals on exit, entry or in transit within the
customs territory; and regulates the organization
and operation of Customs

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Law on Customs 2014

Article 2. Subjects of application

1. Organizations and individuals that import,
export, or transit goods, or have means of
transport on exit or entry or in transit.
2. Organizations and individuals that have rights
and obligations related to the import, export and
transit of goods and exit, entry and transit of
means of transport.
3. Customs and customs officers.
4. Other State agencies involved in coordination
for state administration of customs
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Law on Customs 2014

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.

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Law on Customs 2014

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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as
follows:
8. Customs documents include customs
declarations and legitimate documents required
to be submitted to customs authorities as
prescribed in this Law.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as
follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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/special economic zone and continental shelf of
the Socialist Republic of Vietnam where the Law on
customs is applied.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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.

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Law on Customs 2014

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:
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, customs value before carrying out customs
formalities.

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Law on Customs 2014

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 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.

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Law on Customs 2014

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;

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Law on Customs 2014

Article 6. International cooperation in customs

1. International cooperation in customs shall contain:
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.

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Law on Customs 2014

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;

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Law on Customs 2014

Article 7. Customs operating locations

1. Customs operating locations include:
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.

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Article 7. Customs operating locations

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.

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Law on Customs 2014

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.

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Law on Customs 2014

Article 8. Customs modernization

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.

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Law on Customs 2014

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.

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Law on Customs 2014

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.

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Law on Customs 2014

Article 10. Prohibited acts in 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.

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Law on Customs 2014

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.

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Law on Customs 2014

Chapter II

TASKS AND ORGANIZATION OF THE

CUSTOMS SERVICE

(Article 12-15)

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Law on Customs 2014

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.

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Law on Customs 2014

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.

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Law on Customs 2014

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/ 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 regulate requirements for
establishment of Customs Departments; and specify the
organization, tasks and operation of customs authorities.

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Law on Customs 2014

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.

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Law on Customs 2014

Chapter III

CUSTOMS FORMALITIES, CUSTOMS

INSPECTION AND SUPERVISION

(Article 16-82)

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Law on Customs 2014

Section 1. GENERAL PROVISIONS (A.16-41)

Section 2. PRIVILEGE GIVEN TO ENTERPRISES (A.42-45)
Section 3. CUSTOMS INSPECTION AND SUPERVISION OF
GOODS, PERSONAL BELONGINGS AND LUGGAGE (A.46-58)
Section 4. CUSTOMS INSPECTION AND SUPERVISION OF
GOODS IMPORTED FOR EXPORT PROCESSING AND
PRODUCTION (A.59-60)
Section 5. CUSTOMS INSPECTION AND SUPERVISION OF
GOODS IN BONDED WAREHOUSES, TAX SUSPENSION
WAREHOUSES AND CFS (A.61-63)

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Section 6. CUSTOMS FORMALITIES, INSPECTION AND

SUPERVISION OF GOODS TRANSPORTED UNDER CUSTOMS
SUPERVISION (A.64-65)
Section 7. CUSTOMS FORMALITIES, INSPECTION AND
SUPERVISION OF VEHICLE (A.66-72)
Section 8. INSPECTION, SUPERVISION, POSTPONEMENT OF
CUSTOMS FORMALITIES FOR IMPORTED AND EXPORTED
GOODS UPON REQUEST FOR PROTECTION OF INTELLECTUAL
PROPERTY RIGHTS (A.73-76)
Section 9. POST-CUSTOMS CLEARANCE INSPECTION (A.77-82)

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Law on Customs 2014

Chapter III

Section 1. GENERAL PROVISIONS

(Article 16-41)

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Law on Customs 2014

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.
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Law on Customs 2014

Article 16. Rules of following customs

formalities, inspection and supervision
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.

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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.

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Law on Customs 2014

Article 17. Risk management in professional

customs operations
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.

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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 pre-determine 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;
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Law on Customs 2014

Article 18. Rights and obligations of customs declarants

1. A customs declarant shall have rights to:
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.

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Article 18. Rights and obligations of customs

declarants
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;
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Law on Customs 2014

Article 18. Rights and obligations of customs declarants

2. Customs declarants who are owners of goods or vehicle
shall have obligations to:
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 registered, 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;

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Article 18. Rights and obligations of customs

declarants
2. Customs declarants who are owners of goods or
vehicle shall have obligations to:
e/ Dispose manpower and equipment to perform relevant
jobs in order for the customs officials to 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.

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Article 18. Rights and obligations of customs

declarants
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.

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Law on Customs 2014

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 of goods and vehicle in accordance with this
Law and the law on handling of administrative violations.

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Article 19. Tasks and entitlements of customs

officials
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.

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Law on Customs 2014

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.

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Article 20. Customs brokers

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.

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Article 20. Customs brokers

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.
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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.
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Article 21. Customs formalities

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.

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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.

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Article 22. Places of customs formalities

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;

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Article 22. Places of customs formalities

3. Places of physical inspection of goods include:
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.

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Article 22. Places of customs formalities

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.

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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.

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Article 23. Time limit for customs authorities to carry

out customs formalities
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 verification of 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;

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Article 23. Time limit for customs authorities to carry out

customs formalities
2. 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;
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Article 23. Time limit for customs authorities to carry

out customs formalities
2. 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.
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Article 24. Customs document

1. A customs document comprises:
a/ A customs declaration form 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.
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Article 24. Customs document

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.

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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.

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Article 25. Time limit for submission of customs documents

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.

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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.

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Article 26. Classification of goods

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.

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Article 26. Classification of goods

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.

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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
facilities. While awaiting the results of verification of
goods, the exported goods may be granted clearance as
prescribed in Article 37 of this Law.

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Article 27. Verification of origin of goods

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;

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Article 27. Verification of origin of goods

2. Imported goods:
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 special preferential
duty rates. Official payable amount of duty shall be
based on results of verification of origin of goods.

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Article 27. Verification of origin of goods

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

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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.

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Article 28. Predetermination of HS codes, origin and

customs value of 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.

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Article 28. Predetermination of HS codes, origin and

customs value of goods
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 imported or exported in conformable with relevant
information and documents and goods samples provided
by customs declarants.

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Article 28. Predetermination of HS codes,

origin and customs value of goods
5. The Government shall specify conditions,
formalities and time limit for predetermination of
customs codes, origin and value; time limit for
settlement of requests for reconsideration of
predetermination results; and validity duration of
documents on prior identification prescribed in
this Article.

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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.

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Article 29. Customs declaration

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.

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Article 29. Customs declaration

4. If a customs declarant found that the declaration
contains errors, he/she may make an additional
declaration in the following cases:
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.

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Article 29. Customs declaration

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.

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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.

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Article 31. Basis 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.

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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.

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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 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.

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Article 33. Physical inspection of goods

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.

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Article 33. Physical inspection of goods

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.

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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.

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Article 34. Physical inspection of goods in the

absence of customs declarants
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 of ports and depots. An inspection record
shall be made and signed by related parties.

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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.

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Article 35. Responsibility for inspection of goods and

vehicle in customs operating locations
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.

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Article 35. Responsibility for inspection of goods

and vehicle in customs operating locations
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.

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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.

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Article 36. Release of goods

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.

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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.

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Law on Customs 2014

Article 37. Customs clearance for goods

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.

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Article 37. Customs clearance for goods

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.

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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.

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Article 38. Objects, methods and duration of

customs supervision
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.

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Article 38. Objects, methods and duration of customs

supervision
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;

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Article 38. Objects, methods and duration of

customs supervision
4. Duration of customs supervision:
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.

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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.

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Article 40. Responsibilities of customs declarants and

commanders or drivers of vehicle in customs supervision
1. Comply with and create conditions for customs authorities
to conduct customs supervision in accordance with this Law.
2. Preserve the original conditions 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.

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Article 40. Responsibilities of customs declarants and

commanders or drivers of vehicle in 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.

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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.

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Article 41. Responsibilities of port and depot

enterprises in customs supervision
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
condition 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.

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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
13th National Assembly of the Socialist Republic
of Vietnam at its 7th plenum.

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CUSTOMS PROCEDURES

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VNACCS/VCIS

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Electronic customs procedures

1. Customs declaration
2. Submission/ Registration
3. Receiving the result
steps
4. Checking and processing
5. Customs clearance

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Please be sure that

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PhD. Tran Nguyen Chat

Email: [email protected]

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