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Vietnam Law Customs 54_2014_QH13_258860

Independence – Freedom – Happiness
No. 54/2014/QH13Hanoi, June 23, 2014


Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the Law on customs.

Chapter I


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.

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