LAW.

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The Constitution of the Socialist Republic of Vietnam.

Congress enacted the Customs Law.

Chapter I

COMMON RULES

What? 1. The adjustment range

The law regulates the state administration of customs for goods exported, imported, transit, transit media, entry, transit of the organization, domestic and foreign individuals within customs territory; on the organization and operation of the United States Navy. Yeah.

What? 2. Subject applies

1. Organization, individual making export, import, transit of goods, entry, entry, transit of transport.

2. Organization, individual rights and obligations related to export activities, imports, transit of goods, entry, entry, transit of transport.

3. Customs Enforcement, Customs Enforcement.

4. The other Agency of the State in coordinating state management of customs.

What? 3. Customs Policy

1. The State of Vietnam facilitrits the customs of the customs, importation, entry, entry, transit of Vietnam.

2. Build the Vietnam Customs in clean, firm, professional, modern, transparent, efficient, effective.

What? 4. Explain the word

In this Law, the words below are understood as follows:

1. Transfer Window is the transfer of cargo, the transport vehicle is under inspection, customs oversight from the site as the customs procedure to another customs procedure.

2. Transfer is the transfer of goods from domestic transport vehicles, transit vehicles to transit vehicles to export or from domestic transport vehicles, entry-to-store entry vehicles, beaches in the area. the store, then put on another transport for export.

3. The mechanism of a national door is the enabling of the operator to send information, electronic evidence to perform customs procedures and procedures of the state governing body in relation to export goods, importing through an integrated information system. The state governing body decided to allow the goods to be exported, imported, transit; the customs agency decided to be concerned, releasing the goods on the integrated information system.

4. Odd collection location is a warehouse area, a landfill site, which is used to carry out collection operations, dividing, separating the goods of many public transport owners-te-neurons.

5. Customs surveillance. is a career measure applied by the customs authority to ensure the status of goods, the regulatory compliance of the law in the preservation, retention, shipping, transportation, use of goods, entry, entry, transit, transit, transit, transit, and transit. of the customs management object.

6. Goods which includes the name and code of the export of export goods, importing Vietnam, imported, transit, or stored in customs operations.

7. The luggage of the arrival, the entry. is the necessary item for the living needs or the purpose of the arrival of the arrival of the arrival, including the luggage that carries with him, the baggage sent before or sent after the trip.

8. Customs records of the customs affidavit, the testimonies must submit or submit to the customs authority under the provisions of this Law.

9. Tax Store is the repository to contain raw materials, imported supplies that have been adopted but have not yet paid the tax to produce the export goods of the tax bill owner.

10. External Archive is a warehouse area, a cargo hold that has been dispatched customs procedures to wait for export; goods from foreign countries sent to wait for export overseas or imported into Vietnam.

11. Customs Control is a patrol, investigation, verification, or other occupational measure imposed by customs, anti-smuggling, illegal shipping of goods across borders and other acts of violation of customs law.

12. Customs check is the organ of customs inspection of customs records, testimonies, related materials, and actual inventory of goods, transport vehicles.

13. Customs territory There are areas in the territory, the economic zone, the continental shelf of the Socialist Republic of Vietnam where customs law is applied.

14. Customs and Customs. This includes: the owner of the goods; the owner of the transport; the operator of the transport; the agent of customs, the other being the owner of the customs, the authorship of the authority to carry out customs procedures.

15. Seal the customs is the use of engineering tools or signs to recognize and ensure the status of the commodity.

16. Classification of goods is the base of character, composition, conformation, physical properties, chemicals, packaging, packaging and other properties of goods to determine the name, code of goods according to the export of export goods, Vietnam.

17. Transport media including road transport, rail, air, sea, inland waterway, entry, transit, transit.

18. Manage Risk is the customs agency that applies the system of measures, business processes to define, evaluate and classify the level of risk, as a basis for deployment, streamlining the resources to examine, monitor, and support other customs services effectively.

19. Risk is the risk of not adhering to customs law in the implementation of export, import, process of goods; appearance, entry, transit of transport.

20. Moving assets It ' s a tool, a living item, a personal service, a family, a family, an organization that ' s brought to the shelter, ending operations in Vietnam or abroad.

21. Information is the completion of customs procedures for goods to be imported, exported or placed under a different customs management regime.

22. Customs Information is information, data on export, import, entry, entry, transit; organization, individual participation in export, import, entry, entry, transit, and other information related to customs activities.

23. Customs procedure is the work where customs and customs officials must follow the provisions of this Law on the goods, transport vehicles.

24. Customs values is the value of export goods, imported for tax purposes, customs statistics.

25. Transport items This includes: property used on transportation; raw materials, fuel served by means of transport; food, food, and other items that directly serve the work of the working person and passengers on the means of transport.

26. Predefined code, export, customs value is the customs agency that determines the code, the origin, the customs value of the goods before the customs procedure.

What? 5. Apply the international treaty, the volume and international customs associated with customs and customs.

1. In the case of an international treaty that the Socialist Republic of Vietnam is another regulated member with the provisions of this Law then applies the regulation of that international treaty.

2. For the cases in which the Law, which is the other law of Vietnam, the international treaty that the Socialist Republic of Vietnam is that the unregulated member can apply to customs and international customs related to customs, if the application is applied to the United States. And this international law is not contrary to the basic principles of Vietnamese law.

What? 6. International cooperation activity on customs

1. International co-operation activities on customs including:

a) Negotiation, sign, organization implementing international treaties and the international agreement on customs;

b) The organization of exploitation, information exchange and business cooperation with the Customs of the countries, international organizations are concerned;

c) The Vietnam customs office went abroad and took over the foreign customs union into Vietnam to carry out customs duties under the regulation of customs legislation, the international treaty that the Socialist Republic of Vietnam was a member of Vietnam. Or the international agreement signed;

d) Do the right, obligations and interests of the State of Vietnam at the World Customs Organization, international organizations with regard to customs, countries and territories.

2. Vietnam Customs is responsible for carrying out the activities outlined at 1 Article in accordance with the rule of law.

What? 7. Customs Operations

1. Customs activity table includes:

a) Road gateway area, international contact railway station, international civil aviation port; seaport, domestic water port that operates export, import, entry, transit, transit; the area is keeping goods under customs supervision, the area of the area, and the region. Customs, customs, customs, customs offices, foreign offices, customs offices, customs offices, customs offices, and customs posts, when the following inspection; sites examining export goods, imported in customs territory;

b) The area, the other site that meets the requirements of the state management, is allowed to export, import, process of goods, export, entry, transit, transit, transit, and transport by the Prime Minister's decision.

2. In the customs of customs operations, the customs agency is responsible for testing, monitoring, control over goods, transport and handling of the violation of the customs law in accordance with the Vietnamese law, the international treaty that the Democratic Republic of China has. Vietnam is a member.

3. The government regulates the scope of the customs of the customs operation.

What? 8. modernization of customs management

1. The state priorititifully investment technical equipment, modern means, advanced technology to secure customs management effectiveness; encourage organization, individual participants to develop advanced technology and engineering vehicles to ensure the application of the method to the right of the world. management of modern customs. The organization, individual export, import, and export responsibility for the construction, execution of electronic transactions and customs procedures.

2. The standard system for electronic data exchange, the legal value of electronic evidence in the implementation of the electronic customs procedure as defined by the law on electronic transactions.

What? 9. Coordination of law enforcement on customs

1. The customs authority is responsible for the presiding officer, coordinating closely with the state agencies, the related organization, the armed unit of the people who implement the law on customs.

2. The state agency, the related organization, the human armed unit within the scope of the mission, its powers are responsible for coordination, faciliteit to the customs authority to complete the mission.

What? 10. Behavior is strictly prohibited in the customs field

1. For customs officials:

a) disturbing, difficulty in the customs of customs;

b) Cover, collusion for smuggling, transporting unauthorized goods across the border, trade fraud, tax fraud; and more.

c) Receivable, appropriation, embezzled maritime signs, or other practices for the purpose of the benefit;

d) Other behavior violates customs law.

2. For customs, organizations, individuals with rights and obligations concerning export, import, transit, entry, entry, transit, transit, transit, transit, transit, transit, transit, and transit.

a) the practice of deception in the customs of customs;

b) Smuggling, illegal shipping of goods across borders;

c) Trade fraud, tax fraud;

d) Take bribes or perform other acts in order to commit any injustice;

I'm going to have to do a job as a public service officer;

e) Accusing unauthorized, dislocation, destroy customs information;

g) Other behavior violates customs law.

What? 11. Customs enforcement of customs law enforcement

1. Congress, the People ' s Council of Nations in the range of functions, duties, its powers to oversee the implementation of the customs law on customs.

2. Vietnam National Front, member organizations of the Popular mobiles Front strictest customs law; oversee the implementation of the customs law.

3. When carrying out the mission, its powers, customs authorities, customs officials must obey the law, rely on the people and bear the oversight of the people.

Chapter II

MISSION, CUSTOMS ORGANIZATION

What? 12. Customs service

The Vietnam Customs is tasked with carrying out inspections, monitoring of goods, transport vehicles; rooms, anti-smuggling, illegal shipping of goods across the border; organization implementing tax laws on goods exported, imported; statistics of goods and goods. exporting, importing as defined by this Law and the other regulation of the law is relevant; the petition is advocated, the state regulatory measure of customs for export activities, imports, entry, entry, transit, and tax policy on the country. Export goods, import.

What? 13. Customs and Operations Principles of Customs

1. Vietnam Customs is organized and operates in accordance with the principle of focus, unity.

2. The General Directorate of the General Customs of the United Customs Administration, operates the activities of the Customs Department; the subordinate Customs is under management, the direction of the superior Customs.

What? 14. Customs organizing system

1. The organizing system of the Vietnam Customs consists of:

a) General Customs;

b) Department of provincial Customs, intercity, central city;

c) The Customs Department, Customs Control Team and the equivalent unit.

2. The government base is on the volume of work, scale, export of export, import, export, entry, transit, special circumstances, economic conditions-the social conditions-the social conditions of each of the sites to establish the criteria for the establishment of the Customs Department; the specific regulation, mission, Department of Customs operations.

What? 15. Customs and Customs.

1. Customs is a qualified person to be employed, appointed to the quota, office, title in the customs office; training, fostering, and management, using the provisions of the law on cadres, civil unions.

2. Service mode, title, standard, salary, seniority, other treatment for customs, customs, banners, signs, clothing, customs, customs, customs, and government regulations.

Chapter III

CUSTOMS PROCEDURE, INSPECTION MODE, CUSTOMS SURVEILLANCE

Item 1

GENERAL REGULATION

What? 16. The principle of conducting customs procedures, inspection, customs supervision, and

1. Goods, transport vehicles must be made customs procedures, subject to inspection, customs oversight; shipping on the right route, time through the store or other locations by law.

2. The inspection, customs oversight is carried out on the basis of applying risk management to effective guarantee, the efficiency of state management of customs and facilitation of export, import, entry, entry, transit.

3. Goods are being adopted, the transport vehicle is exported, entering the scene after having completed the customs procedure.

4. Customs procedure must be made public, quick, convenient and in accordance with the provisions of the law.

5. The deployment of the manpower, the working time must respond to a request for export, import, entry, entry, transit.

What? 17. Risk management in customs operations customs service

1. The customs authority applies risk management to determine the inspection, customs oversight of goods, transport vehicles; support of room operations, anti-smuggling, and illegal shipping across the border.

2. Risk management in customs operations includes the collection, handling of customs information; construction of criteria and organization assessing the compliance of the law of the customs affidavit, categorising the level of risk; the organization implementing the management measures. Customs fit.

3. Customs Enforcement, application of a business information system to automatically integrate, process data that serves the application of risk management in customs operations.

4. The Minister of Finance regulates the criteria for adhering to the law of the customs chief of the customs, classiying the level of risk and the application of risk management in customs operations.

What? 18. The rights and obligations of the customs affidavit

1. The customs officer has the right:

a) The customs authority provides information concerning the deposition of customs, transport, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, customs, and customs.

b) Request for the customs authority to be determined in advance of the number of codes, the origin, the customs value for the goods when provided in full, accurate information for the customs authority;

c) Preview of goods, sampling of goods under the supervision of customs officials prior to the customs declaration to ensure the opening of the customs is correct;

d) Ask the customs authorities to reexamine the fact that the goods examined, if not agreed with the decision of the customs authority in the case of unapproved goods;

) Using customs records for the information of goods, transporting goods, carrying out relevant procedures with other agencies in accordance with the rule of law;

e) The complaint, denouncing the law of the law of customs, customs of customs;

g) The claim for damages is caused by the customs authority, the customs union which is caused by the rule of law on the compensation of the state.

2. The navigable operator is the owner of the goods, the transport owner has the obligation:

a) the customs and customs of customs under the provisions of this Law;

b) Provide full, accurate information for the customs authority to implement before code, export, customs value for goods;

c) accountable to the law of the validation of the declared content and the submitted evidence, the appearance; of the unification of information content between the filing of the business with the filing at the customs authority;

d) Impleming the decision and requirements of the customs authority, the customs union in the customs of customs, inspection, customs supervision for goods, transport vehicles;

) Liu holds customs records for goods that have been relevant for the 05-year period since the date of registration of the customs records, except for other regulated law cases; bookkeeping, evidence from accounting and other testimonies related to the export of goods. The import was adopted during the period due to regulatory legislation; the filing of the case, the provision of information, the relevant evidence when the customs authority asked for inspection in accordance with the provisions of the conditions 32, 79, and 80 of the Law;

e) People ' s layout, the means of carrying out relevant work to the public inspection customs of the food of goods, transport;

g) Taxation and implementation of other financial obligations under the provisions of the law on taxes, fees, fees and other provisions of the relevant legislation.

3. Customs operators are agents that make customs procedures, others are subject to the owner, transport owner authorizing the obligation to make regulation at points a, b, c, d, e and g paragraph 2 This in the authorized range. The navigable person is the operator of the transport means of regulation at points a, c, d, e, and g 2 This.

What? 19. The mission and the powers of the customs office

1. Strict the law enforcement, customs process and responsibility for carrying out the mission, its powers.

2. Customs and Customs Guides, organizations, individuals are involved in the request.

3. Implemfication of the inspection, customs oversight; monitoring of the open, closing, loading, loading of goods at the site as customs procedure and the site of export of export goods, imported; in case of detection there are signs of violation of the customs law. ask for the owner of the goods, transport owner, the commander, the operator of the transport or the authorized person who implors the requirements to examine, examine the goods, transport pursuits to the provisions of this Law and the law on the handling of the breach. All right.

4. Take samples of the goods with the presence of the customs officer for the customs agency of the customs analysis or the monitoring of the customs inspection.

5. Request for the operator to provide information, evidence related to the goods to determine the correct number, the origin, the customs value of the goods.

6. Ask the commander, who controls the transport vehicle on the right route, in time, to stop the right place.

7. Other duties and powers follow the rule of law.

What? 20.

1. The condition is that the agent is the customs procedure:

a) There is a Business Registration Certificate or Business Registration Certificate in a business, a service business of the delivery of goods or agents as customs procedures;

b) There is agent for customs procedure;

c) There is a technological infrastructure that meets the conditions to implement electronic customs and other conditions by regulation.

2. The agent who makes customs procedures is that Vietnamese citizens meet all the following conditions:

a) There is a high degree of economic, law, and technology.

b) There is a customs case certificate;

c) The agency's official customs agency is a customs procedure.

3. The Chief Directorate General of the Bureau of Customs decides to recognize, pause, end of agent activity as customs procedure; grant certificate of naval testimony; grant and revoking the number of agents that agents serve customs.

4. The dealership of customs and agent procedures for the customs of the customs and obligations of the declarer of customs stipulated at Article 18 of this Law.

5. The Minister of Finance provides detailed sequence details, procedures and activities of the agent as customs procedure; the procedure of issuing a customs case, granting and revoking the number of agent employees as customs procedures.

What? 21. Customs procedure

1. When you do customs procedures, customs operators are responsible:

a) Opening and submitting the customs of customs; submit or publish evidence from the customs records under provisions at Article 24 of this Law;

b) Take the goods, transport to the location specified for actual testing of the goods, transport vehicles;

c) The tax and implementation of other financial obligations under the provisions of the law on taxes, fees, fees and other provisions of the relevant legislation.

2. When doing customs procedure, customs agency, customs officials are responsible:

a) Take and register the customs records;

b) Check the customs records and test the actual inventory of goods, transport;

c) The organization collects tax and other revenues under the provisions of the law on taxes, fees, fees and other provisions of the relevant law;

d) Decided the information of the goods, the release of the goods, confirming the means of transport completed the customs procedure.

What? 22. Location as customs procedure

1. The location as customs procedure is where the customs authority receives, register and inspect the customs records, the actual examination of the goods, transport vehicles.

2. The location of the reception, registration and inspection of the customs records is the Customs Department headquarters, headquarters of the Customs Enforcement.

3. The site of the actual physical examination includes:

a) The location of inspections in the road to road to road, international contact railway station, international civil aviation port; international post office; sea port, domestic seaport, export, export, entry, transit, transit; port of export, immigration, and port. the goods were established in the interior;

b) Customs headquarters;

c) The test site focuses on the decision of the General Directorate General of Customs;

d) The location of inspection at the manufacturing facility, the building; where the fair, exhibition;

The location of the inspection at the external warehouse area, the tax vault, the retail collection site;

e) The general examination site between the Vietnam Customs with the neighboring Water Customs at the road door area;

g) The other location is decided by the General Secretary General of the Customs Department in case of necessity.

4. Agency, organization, individual competent when planning, road-building construction design, international interagency railway station, international civil aviation port; seaport, domestic seaport with export, export, export, transit, transit, transit, transit, export, export, and export. The export port, export port, imports of goods established in the interior; economic zones, industrial zones, non-tariff zones and other sites with export, import, entry, entry, transit, transit, transit, transit, transit, and landscape responsibility. And where the goods are stored, the import response requires inspection, customs oversight, as defined by the law.

What? 23. The customs of customs authority as customs procedure

1. Customs Enforcement, registration, inspection of the customs records immediately after the arrival of the operator of the customs records, the specified customs records show.

2. After the Customs person fulfills the full requirements for the customs procedure stipulated at the point a and point b 1 Article 21 of this Law, the customs union deadline completes the filing of the case and the actual examination of the goods, the transport vehicle reported. rules as follows:

a) Complete examination of the slog profile of 2 hours of work since the time the customs agency received full customs records;

b) Complete the test of the slog-cargo practice of 8.08:00 hours from the time of the arrival of the customs officer full of goods to the customs authority. The case of goods belonging to the specialized test subject for quality, health, culture, animal testing, plants, food safety according to the regulation of the relevant law, the deadline to complete the actual examination of the goods is calculated from the time of receiving. It's a test-based test.

The case of bulk shipments, many types of categories or testing complex, the Chief Minister of Customs where customs procedures decided to extend the time of the actual test of the goods, but the maximum extended time was not more than 02 days;

c) The inspection of the transport vehicle must ensure the maintenance of the export of export, import, entry, entry of the passenger and the assurance of inspection, customs supervision under the provisions of this Law.

3. The information of the goods is carried out by regulation at Article 37 of this Law.

4. Customs Enforcement performs customs procedures for goods on holidays, holidays, and outside work hours to ensure timely delivery of export goods, imports, entry, entry of passengers, transport or on a proposed basis, or on the basis of the operation. The customs of the customs and customs are consistent with the actual conditions of the customs of the customs.

What? 24. customs records

1. The customs records include:

a) The customs affidavit or the replacement of the customs testimony;

b) The evidence is relevant.

Depending on the case, the operator must submit or export the contract purchase contract, trade bill, certification from the transport, certification from the export certificate of goods, export permits, importation, text messages, test results, or immunization. specialization, the evidence associated with the provisions of the relevant law.

2. The evidence from the customs records is evidence from paper or electronic evidence. Electronic evidence must guarantee the integrity and identity as prescribed by the law of electronic transactions.

3. The customs records are submitted, presented to the customs agency at the customs office headquarters.

The case applies to a national door mechanism, the state governing body specialized in sending export licenses, importing, and writing results for testing, immunology, as well as electronic information through integrated information systems.

4. The Minister of Finance rules out the customs affidavit, the use of customs and evidence from replacing the customs affidavit, the cases must submit, the certificate of the relevant evidence stipulated at 1 Article.

What? 25. Customs filing timeout

1. The deadline for the customs filing is specified as follows:

a) For export goods, filed after having gathered the goods at the location of a notice and slowest customs location at 4 hours before the arrival of the transit; for export goods sent by fast-moving service, the slowest was 02/3. Now, before the means of transport,

b) For imported goods, submit before the date of goods to the store or in the 30-day period since the shipment date to the store;

c) The deadline for the filing of customs for the means of the implementation by regulation at paragraph 2 Article 69 of this Law.

2. The customs office has a value as customs procedure for the 15-day period since the date of registration.

3. The deadline for the related customs evidence is prescribed as follows:

a) The case of electronic customs, when the customs agency conducted inspection of the customs records, the actual examination of the goods, the operator of the customs documents from the customs records, except that the evidence has been in the system of information a national door;

b) The case of a paper customs affidavit, the operator must submit or export the relevant evidence when registering the customs affidavit.

What? 26. Classification of goods

1. Classification of goods to determine the number of commodity codes as a tax basis and implement the policy of goods management. When classification of goods must be based on customs records, technical documentation and other information is related to export goods, importing to define the name, code of goods according to the export of export goods, importing Vietnam.

2. Catalogue of export goods, Vietnamese imports, numbering codes, names, descriptions of goods, units, and associated content.

3. Catalogue of export goods, the importation of Vietnam is built on the basis of full adoption of the International Convention on the Descriper Harmonic System and the coding of goods.

The Minister of Finance issued the export of export goods, importing Vietnam in the country.

4. On the basis of a category of prohibited goods from exports, prohibited imports, Catalogue of exported goods, imports under the license of the competent state agency, Catalogue of goods under a specialized audit subject prescribed by the Government, the Minister of Finance. The Code of Cargo Code is unified with the export of export goods, importing Vietnam.

5. When conducting a customs examination, the customs agency determines the number of customs records of the customs records, the results of the actual test of goods or results of analysis, the monitoring of goods. In the absence of an acceptance of the number of goods issued by the operator, the customs authority has the right to sample the goods with the witness 's testimony to the analysis, the examiner' s display and the code decision on that commodity; if the affidavit is. Customs officials do not agree with the classification outcome of the customs authority, which has the right to complaint or sue under the rule of law.

What? 27. Identification of goods

1. For export goods:

a) The customs authority defines the export of goods exported on the basis of the testimony of the testimony of the customs chief, the evidence from the customs records and the results of the actual examination of the goods;

b) The case with suspicion of export of export goods, the customs agency requiring the operator to provide evidence from, documents related to export of export goods, conduct inspection, verify of the goods of goods at the basis of the production of goods exported. -No. While awaiting the results of the test, the verification of the goods of goods, the goods of exporting is adopted by regulation at Article 37 of this Law.

2. For imported goods:

a) The customs authority, which defines the export of goods imported on the basis of the testimony of the customs chief, evidence from the certificate of origin, evidence from the customs records and the results of the actual examination of the goods. Evidence from the certification of goods imported by the authorities of the exporting country issued or by the producer, exporters or self-certified importer according to the international wish that the Socialist Republic of Vietnam was a member;

b) A suspected case of export of imported goods, customs enforcement, verification of goods in the country produced goods according to the international treaty that the Socialist Republic of Vietnam was a member. The test results, the verification of the country with legal value to determine the export of imported goods.

While awaiting the results of the test, the verification of the goods of goods, goods of imports is adopted by regulation at Article 37 of this Law but does not enjoy the special preferable tax rate. The official tax rate must be filed against the test results, the verification of the shipment of goods.

3. The Minister of Finance regulates the procedure, jurisdiction, the deadline for determining the export of goods.

What? 28. Identitiate before code, export, customs value

1. In the event that the customs officer recommended that the customs authority identify in front of the code, the origin, the customs value for the export of export, imported goods, the operator of the customs provided information, related evidence, export of export expected export, imports to the customs agency for the customs authority to determine the number of customs, export, customs, and customs.

Where it is not possible to provide the export of export, imported, customs, customs, customs, and customs.

2. The regulatory base customs authority of the law on the classification of goods, origin, customs and information, the relevant evidence provided by the operator of the customs authority to determine the code, export, customs, and text message to the person. Customs officials know the results first. The case is not sufficient or information to determine at the request of the customs operator, the customs agency informed the customs officer or the offer of additional information, the relevant evidence.

3. In the 60-day period since the text of the text message results in advance, if the customs officer does not agree with the predetermined outcome, the authority to request the customs authority to review the predetermined results. The customs agency is responsible for reviewing and responding to the results for the customs officer in the statute of limitations.

4. Text notification of predetermined results has a legal value to the customs authority as customs procedure when goods are exported, imported in accordance with information, related evidence, the form of goods that the customs official has provided.

5. The government regulates the conditions of conditions, procedures, predefined times in front of code, origin, customs value; the resolution deadline requires a review of the predetermined results; the validity period of the specified text predetermined at this Article.

What? 29.

1. The operator of the customs must be fully enlightened, precisely, clearly the criteria for the customs of the customs.

2. The customs of the customs are carried out in electronic form, except for the case of the customs affidavit issued on the paper customs affidavit prescribed by the Government.

3. The registered customs journal has a value as customs procedure. The policy of goods management, tax policy for export goods, imports are applied at the time of the registration of the customs post, except for the legal case of export taxes, other regulated import duties.

4. The specified customs officer has flaws in the opening of the customs that is made in addition to the following cases:

a) For the goods that are doing customs procedures: before the time the customs agency announced the inspection of the customs records directly;

b) For the goods that have been adopted: in the 60-day period since the date of the announcement and before the time the customs authority authorities decide upon the following examination, the inspector, minus the case of the additional open content associated with export permits, imports; It ' s specialized testing of the quality of goods, health, culture, animal testing, plants, food safety.

Over the course of regulation at point a and point b, the new customs officer discovered flaws in the deposition of the customs and the implementation of the provisions of the law on taxes, the law on the handling of the administrative breach.

5. The affidavit was filed for incomplete customs or evidence from the customs testimony to the customs and customs of the customs testimony in the statute of limitations at Article 43 and Article 50 of this Law, opening once for export, which imports more. It ' s a certain amount of time for certain items.

6. The goods are being made customs of customs or have completed customs procedures but are still under customs supervision, the customs officer is changed to the export type, imported under the law of customs law.

What? 30. Customs and Customs.

1. The customs registration method is prescribed as follows:

a) The electronic customs affidavit is registered according to the electronic method;

b) The declaration of the paper customs is registered directly at the customs authority.

2. The customs affidavit was registered after the customs agency accepted the testimony of the customs affidavit. The registration period is written in the customs affidavit.

The case does not accept the registration of the customs affidavit, the customs agency announcing the reason with the paper text or via the electronic method for the customs operator.

What? 31. Base, jurisdiction decides customs inspection

The results of analysis, risk assessment and information related to the commodity, the head of the customs authority where the customs records determine the customs records, the actual testing of the goods.

What? 32. Customs Profile

When checking the customs records, the customs authority tests the accuracy, completething, the suitcases of the customs content with the evidence from the customs records, examining the compliance of the policy of goods management, tax policy on the goods of exports, immigration, and customs. The laws and regulations of the law are related.

Inspection of the customs records is carried out through the customs data processing system or directly by the customs union.

What? 33.

1. The goods belonging to one of the following cases are exempt from actual examination:

a) Goods serving an emergency request;

b) specialized goods serving defense, security;

c) The goods are in another special case according to the Prime Minister ' s decision.

2. The goods specified at this one Article that there are signs of violation of the law must be tested in fact.

3. Goods that are not part of the regulation at 1 Article, the actual examination is done on the basis of a risk management application.

4. Goods are animals, living plants, difficult to preserve, other special goods are first checked in advance.

5. The fact that the inspection of the practice of goods conducted by the customs authorities directly or by machine, engineering equipment, other business measures.

The fact that the actual examination of the goods must be present by the observer or their legal representative after registering customs and customs documents has been taken to the site of inspection, except for the specified case at Article 34 of the Law.

6. The inspection of the commodity practice at the site of joint inspection with the neighboring country is made under the agreement between the parties.

7. The Minister of Finance rules out the details of the actual examination of the goods.

What? 34. The actual examination of the goods in the absence of a customs affidavit

1. The fact that the examination of the cargo practice is absent from the customs of the customs chief by the customs chief of the customs authorities and is responsible for the following cases:

a) To protect security;

b) To protect the sanitation, the environment;

c) There is a sign of violation of the law;

d) It is too long for 30 days to date from the date of the imported goods to the store that the customs chief did not come as customs procedure;

Other cases by law.

2. The examination of the actual absence of the customs affidavit is conducted under the forms:

a)

b) Testing by technical equipment, other business measures of the customs authority; and more.

c) Open the goods to directly examine the witness representation of the state agency in the area of the store, representative of the transport business, the port business, depot business, warehousing, warehousing. The examination must be established with the signature text of the stakeholders.

What? 35. Responsible for inspection of cargo, transport in the customs of customs operations

1. Within the customs of customs operations, the customs agency is responsible for the inspection of cargo, transport vehicles.

In case of law enforcement, medical, medical, animal, food, food, food, food, food, food, food, food, food, food, food, food, food, food, food, food, food, food. It's your job to decide what's going on.

2. The goods belonging to the specialized examination subject must be kept at the store until it is adopted. The regulation case of the law allows for the shipment of other locations to conduct a specialized examination of the industry or the owner of the requirement to give the goods to the preservation, the location of the storage area must meet the conditions of customs supervision and that of the goods. The customs of the customs office until it was adopted.

The commodity owner is responsible for the preservation, keeping goods at the site of the specialized examination or the location of the owner of the goods until the customs authority is determined.

3. The period of specialized examination for the goods is made in accordance with the regulation of the relevant law. The expert test agency is responsible for announcing the test results for the customs authority over the 2-day period of work since the date of the test results.

4. Chief of the Bureau of Customs, co-ordination with specialized inspection agencies at the store to ensure rapid transit of goods, transport vehicles.

What? 36. Release of the goods

1. The release of the goods is the customs authority that allows for export, importing goods when meeting the following qualified conditions:

a) Goods that are eligible for export, import but not yet to determine the official tax number must submit;

b) customs officials have paid taxes or are held credit for tax bail on a self-declared basis, the customs of the customs affidavit.

2. The deadline for determining the official tax rate must be filed no more than 30 days from the date of the release of the goods; the case of goods required to be specified then the deadline from the date receives the results of the specified results.

3. The case of the customs affidavit does not agree with determining the amount of taxes required by the customs authority to be entitled to the complaint. The complaint, which settled the complaint was made under the provisions of the complaint law.

What? 37.

1. Goods are adopted after the completion of customs procedure.

2. The case of the customs affidavit has completed customs procedure but has not yet submitted, filing not enough tax must submit in the prescribed term, the goods are concerned when the bail credit organization is required to submit or apply the filing deadline. Tax on the provisions of the tax law.

3. The case of a commodity owner being treated for an administrative violation of customs in the form of fines and that goods are allowed to export, import, the goods may be concerned if paid or given a bail credit for the amount required to be filed. Make the decision to execute the customs of the customs agency or the state agency with jurisdiction.

4. For the goods to check, analyze, be determined to determine whether to have sufficient conditions to be exported, imported, the customs authority that only performs the commodity information after determining the goods exported, imported on the basis of examination, analysis, analysis, and analysis. the monitoring or notification-free notification of the specialized examination body according to the law.

5. Goods serving an emergency request; specialized goods serving security, defence; diplomatic bags, consuvices, luggage of the agency, organization, individuals enjoy preferable rights, exempts under regulation at Article 50 and Article 57 of this Law.

What? 38. Subject, method and time of customs surveillance

1. Customs monitoring objects including cargo, transport vehicles, domestic transport vehicles transporting goods are under customs supervision.

2. Customs oversight is done in the following methods:

a)

b) Direct Monitoring by the customs official;

c) The use of the vehicle, the technical device.

3. Operating results analysis, risk assessment, and other information that is associated with customs supervision, the customs authority determines the appropriate method of monitoring. In case of signs of violation of the law, the customs agency conducted a practical examination of the goods.

4. Customs monitoring time:

a) The imported goods are subject to customs supervision from the arrival of the customs office until it is adopted, free of cargo and taken out of the customs site;

b) The export-free export-free export commodity is subject to customs supervision from the time it comes to being released from the customs site. In the case of actual testing, export goods are subject to customs supervision since the start of the cargo practice until the exit of the customs site;

c) The transit of the landscape is subject to customs supervision from the arrival of the first entry until the end of the final entry;

d) The time of customs supervision on the means of transport carried out according to regulation at Article 68 of this Law.

What? 39. The responsibility of the customs agency in customs surveillance activity.

1. Do appropriate monitoring methods that facilitate export, import, export, entry, transit, and guarantee management of customs in accordance with the provisions of this Law.

2. Use the vehicle, the technical equipment that ensures the customs supervision under the provisions of this Law.

3. Guide, check in compliance with customs oversight of the customs officer of the customs chief, the port business enterprise, warehouse, warehousing, the production base of exporting goods and the stakeholders involved.

What? 40. The responsibility of the customs chief, the commander or operator of the transport vehicle in the customs surveillance operation.

1. Accept and facilitate the customs authority to carry out customs oversight under the provisions of this Law.

2. Secure the status of the cargo and seal of customs; transport of goods according to the right route, route, time accepted by the customs authority. Where the goods are lost, lost or damaged, the customs officer is responsible for the rule of law.

3. Use the right goods to declare to the customs authority.

4. Using the means of transporting goods by regulation to the customs authority to apply the appropriate customs monitoring methods.

5. Export and cargo program for the inspection customs authority when requested.

6. In the event of an inpossibility that does not guarantee the status of the goods, seal sealing or non-shipping of goods according to the right route, route, time is after applying the necessary measures to restrict and prevent loss of the loss. It is reported to be notified by the customs authority; the case cannot be notified directly to the customs authority, depending on the location of the customs, the defense department, the marine police department to confirm.

What? 41. The responsibility of the port business, warehouse, beach in customs surveillance activity.

1. The location of the location to install the vehicle, the technical equipment that serves customs supervision at the request of the customs authority.

2. Connect the business ' s cargo management information system with the customs system of the customs agency to manage the goods that are under the customs supervision taken into the storage, bringing out the port area, warehouse, landfill.

3. Full implementation of management, statistics, evidence-keeping, bookkeeping, cargo figures put into storage, coming out of the port area, warehouse, landfill prescribed by law and the process, providing the customs authority at the request.

4. Provide information and coordination with the customs agency in tracking, inspection, cargo monitoring, entering, storage in the port area, warehouse, beach.

5. Preservation, arrange, store the status of goods in the port area, warehouse, landfill required monitoring, management of the customs authority.

6. Just allow the shipment of goods out, into the port area, storage, the beach when there is evidence from the customs agency.

7. Make sure the decision of the agency has the authority on the disposal of a violation of the breach.

Item 2

PRIORITY MODE FOR BUSINESS

What? 42. Terms of applying priority mode

1. The business is applied to a priority mode when it meets all the following conditions:

a) Compliance law on customs, tax legislation in the 02 continuous years;

b) There is export tranche, annual import reached the regulation level;

c) Implementers the electronic customs procedure, electronic tax procedure; there is an information technology program that manages export operations, the importation of the business that connects the network to the customs authority;

d) Make the payment through the bank;

There is an internal control system;

e) Accept of the provisions of the law of accounting, audit.

2. The national priority business, the territory that holds the mutual recognition agreement on the priority business with Vietnam is applied to the prescribed priority regime of this Law.

3. The government provides regulatory details, recognition procedures, extension, suspension, suspension, priority mode, management of the business that is applied to a priority mode.

What? 43. A priority mode for business

1. Improved evidence from the related customs records, exempts the actual test of the goods during customs procedure, unless there is a sign of a violation of the law or random examination to evaluate the compliance of the law.

2. Be made customs procedure by the incomplete customs affidavit or certificate from the customs affidavit. In the 30-day period since the date of registration of the uncompleted customs records or since the date of the filing of the customs testimony, the customs officer must submit the complete customs deposition and related evidence of the customs records.

3. Be priorititiated when implementing the tax procedure on goods under the provisions of the tax law.

What? 44. The responsibility of the customs authority in the implementation of priority mode

1. General Secretary General of the Bureau of Customs, recognition, extension, suspension, suspension of the adoption of the priority regime for the business.

2. The Customs Enforcement Agency has a responsibility:

a) Testing, oversight, assessment of the compliance of the law of the business;

b) Corporate guidance on policy, regulation of the law on taxes and customs.

What? 45. The responsibility of the business is applied to priority mode

1. The annual flag provides for the customs agency reporting audit, financial reporting.

2. Accept the regulations on inspection, oversight of the customs authority.

3. Notice for the customs agency to decide to process the violation of the tax law, the accountant of the competent agency for the business.

Section 3

INSPECTION, CUSTOMS SUPERVISION FOR THE CARGO,

LEGACY ASSETS, LUGGAGE

What? 46. Check, customs supervision for the import of the income business, re-export.

1. The procedure for the temporary entry and the procedure of reexporting customs is carried out at the store of the store Customs.

2. An inspection, customs oversight for the business of entering in-entering business, restarting the regulation as follows:

a) Imported Business, re-export business must be stored in the store area or location under inspection, customs supervision;

b) The goods of the integration business, reemergence of inspections, customs oversight since the temporary customs procedure until reemergence of Vietnam; customs or business-entering business, reintroduction of goods responsible Maintenance of the import goods during the Vietnam retention and re-export of the imported goods.

3. Import goods must reexport in the prescribed period; the non-reexporting case that transfers the domestic consumption must be the customs procedure as for imported goods.

What? 47. Check, customs supervision for goods sold at the duty-free store.

1. Goods sold at the duty-free shop as customs procedure at the Customs Governing Customs Department.

2. Check, customs supervision for goods sold at the duty-free store is regulated as follows:

a) The goods sold at the duty-free shop must be kept at the duty-free store, the warehouse of the duty-free sales business responding to the customs supervision request. The retention deadline is no more than 12 months from the date of the completion of the customs procedure. In case of the correct reason, the Chief of the Bureau of the Customs Administration manages the extension of the tax-free shop once less than 12 months;

b) The goods sold at the duty-free store are subject to inspection, customs oversight since the customs procedure until being sold, exported or processed under the rule of law.

3. Goods that are temporarily imported for sale at the duty-free store if transfer of the domestic consumption must be the customs procedure as for imported goods.

What? 48. Check, customs supervision for import-import goods, export for export.

1. Import of imported, temporary export goods including:

a) The means of rotation to contain goods;

b) Machines, equipment, career instruments to serve work in certain times;

c) Machines, equipment, public facilities, moulds, patterns of lease contracts, borrowing to produce, execs;

d) Linh, parts of the owner of the imported ship for the service of the replacement, repair of ships, foreign ships;

) Merchandise for the fair, exhibition, product introduction;

e) Other goods by law.

2. export-export goods must be reimported, imported goods must reexport in the prescribed period and must be made customs procedures.

3. export-export goods, imported goods belonging to a re-imported customs record, reexporting along many shipments of many re-imported customs, reexporting.

4. export-export goods without reimporting, importing goods without reexporting if sold, donated, exchanged for customs procedures as for export goods, imports.

5. The government regulates this.

What? 49. Check, customs supervision for goods is a gift, donating to

1. Goods is a gift, a gift must be made customs procedure; if exported goods, imports are conditional on the provisions of the law of exporting goods, conditional imports.

Prohibition of exporting, importing goods is a gift, donated to the category of goods prohibited from exporting.

2. The commodity level is a gift, giving the tax exemption made by the rule of the tax law.

What? 50. Examine, customs supervision for goods serving an emergency request, specialist goods serving security, defense, security, and security.

1. The goods serving an emergency request are the goods serving the remediation of natural disasters, epidemics or goods serving emergency relief requirements.

The goods serving an urgent request must have the confirmation text of the competent state agency.

The customs officer was used to use the incomplete customs affidavit or evidence from replacing the customs affidavit to the customs procedure. The customs agency decided to have the goods on the basis of an incomplete customs affidavit or evidence from the customs office.

In the 30-day period since the date of registration of the uncompleted customs records or since the date of the filing of the customs testimony, the customs officer must submit the complete customs deposition and related evidence of the customs records.

2. Security specialization, defense:

a) The specialized goods serving security, defence according to the confirmation text of the Minister of Defence or Minister of Public Security, the customs officer used to use incomplete customs records for customs procedures. The customs agency decided to have the goods on the basis of an incomplete customs affidavit.

In the 30-day period since the date of registration of the uncompleted customs post, the customs officer must submit the complete customs deposition and related testimonies of the customs records;

b) The specialized goods serving security, the defense requires a security requirement according to the confirmation text of the Minister of Defense or Minister of Public Security is exempt from customs and immunity from actual examination.

What? 51. Check, customs supervision for goods purchased, the exchange of border residents, and the ...

1. Goods purchased, the exchange of border dwellers is the livelihood of living, normal production of Vietnam ' s border residents with the border residents of the country with the same national border road with Vietnam.

2. Goods to purchase, exchange of border residents subject to inspection, customs oversight; where no customs authority is subject to inspection, oversight of the Border Defence Department as defined by the Law.

What? 52. Check, customs supervision for export goods, imported through postal service, fast-moving, and more.

1. Goods exported, imported through postal service, rapidly shifting to customs procedures, subject to inspection, customs supervision.

2. The case of the customs commission is the business offering postal service, the international fast-moving service business that must carry out the responsibility of the prescribed customs affidavit at Article 18 of this Law; only available. Move, store it after it's all right.

What? 53. Check, customs oversight for property moving property.

The personal heritage of the individual, the family, the organization has to do customs procedures, subject to inspection, customs oversight.

Individuals, export organizations, imports of goods are assets that must have a residence permit, operating in Vietnam or abroad.

What? 54. Check, customs supervision for the luggage of the arrival of the arrival, entry

1. The luggage of the arrival, the entry must be subject to examination, customs oversight at the store.

2. The arrival of the arrival of the arrival, the entry of the tax exemption must be the customs procedure as for export goods, imports.

The entry point, the entry can send luggage into the store at the store and be re-received when entry, appearance.

3. The standard of baggage, the degree of law that is exempt from tax done by the rule of the law on taxes.

What? 55. Check, customs supervision for cash currency, cash-in-South Vietnam, transfer tools, gold, precious metals, precious stones of the arrival of the arrival, entry point

1. The arrival of the scene, the arrival of a cash currency, the Vietnamese currency, the transfer tool, the gold, the precious metals, the precious stones are subject to inspection, customs oversight.

2. The arrival of the cash currency, the Vietnamese currency, the transfer tool, the gold, the precious metals, the precious stones that exceed the provisions of the State Bank of Vietnam have to open customs at the store.

3. The arrival of the cash currency, the Vietnamese currency, the transfer tool, gold, precious metals, precious stones beyond the regulation of the State Bank of Vietnam have to open customs and document programming by the State Bank of Vietnam. South at the store.

What? 56. Testing, customs supervision for goods on the transport vehicle.

1. The goods are items on the transport vehicle that are not customs procedures but are subject to inspection, customs supervision.

2. Goods purchased from the entry means of entry as customs procedure as for imported goods.

3. The goods supply of the export transport vehicle, the transit must be the customs procedure as for export goods.

What? 57. Examine, customs supervision for diplomatic bags, consudbags, luggage, transport vehicles of the agency, organization, individuals enjoy preferable privileges, exempts from the public.

1. Preferable, exemption for regulation in this Law includes preferable, exemption to customs, customs inspection.

2. The diplomatic bag, the consuvage bag is exempt from the customs inspection.

The baggage, transportation of the subject is entitled to preferable, exempisable by the rule of the law on the right to preferable, the exemption for the diplomatic representative body, the international body and the representative body of the international organization in Vietnam. Customs investigation.

3. When the base confirms the diplomatic bag, the consusac is abused on the left purpose with the international treaty of diplomatic relations, the consuvested relations that the Socialist Republic of Vietnam is a member or in the luggage, the means of transport of goods. of the Department of Export Prohibition, prohibited imports, goods not in the category of preferable incentives, exempts the General Secretary General of the Bureau of Customs to decide on the stipulation of that international treaty.

What? 58. Check, customs oversight, processing of goods that accumulate.

1. Goods stored stored in the port area, warehouse, beach area of customs operations including:

a) The goods that the owner of the goods claim to give up or perform the act of giving up.

It is not to admit that the owner of the abandoned or carrying out of the conduct of the act of giving up on goods has signs of violation of the law;

b) Import goods more than 90 days from the date to the store but no one comes to receive;

c) Goods from the port, warehouse business, warehousing in the process of loading the goods;

d) Goods imported out of the singles, the release of goods but no recipient.

2. The case of a customs agency with a base to determine the goods prescribed at 1 Article This is a smuggling of contraband processed by law.

3. Goods specified at b points, c and d 1 This without the recipient, the customs authority is publicly informed on the media. In the 60-day period since the date of the announcement, if the owner of the goods comes to receive customs and punishment under the rule of law on administrative violation; if no person is accepted, the procedure is stipulated at paragraph 6 of this.

4. Goods specified at 1 This is a perishable, frozen goods, toxic chemicals, dangerous goods, near-shelf goods, which must be processed in time as defined by this law and other provisions of the relevant law.

5. Port business business, warehouse, landfill responsible for the location of the port location, warehouse, landfill site monitoring conditions for storage of stored goods; coordination of the disposal of goods stored in accordance with provisions at paragraph 6 This.

6. Processing of the accumulated inventory is done as follows:

a) For the goods that are stagnated, the customs authority is handled by the rule of law. Where the sale of goods is stagnated, the sales money is filed into the state budget after excluding sales expenses and the cost of shipping, warehouses, beaches at the port business, warehouse, warehousing;

b) For the goods polluing the environment, transport owner, transport operator or operator authorized by the authorities to transport it out of Vietnam. The undetermined case is the owner of the transport, the operator of the transport or the operator of the authorized transport, the customs authority, in coordination with the port business, warehouse, warehousing, local government and the local government. It's a matter of observation.

Section 4

TEST, CUSTOMS SUPERVISION FOR IMPORTED GOODS TO MACHINIZE, PRODUCE EXPORT GOODS AND EXPORT PRODUCTS.

What? 59. The responsibility of the customs authority in inspection, customs oversight for imported goods to macho, manufacture of goods exported to the United States.

1. Goods are raw materials, imported items for machinization, export of export goods to be subject to inspection, customs supervision from when importing, during the production of products until the product is exported or changed the purpose of use.

2. The customs authority is responsible:

a) Public base examination, production; macho capacity, production of the organization, the individual importing raw materials, supplies to machinization, export of export goods;

b) Check out the use of raw materials, imported items in the process of machinization, export of export goods, check out the number of organizational inventory of the organization, the individual macho, the production of export goods;

c) Check out the decision, management, use of materials, materials of the organization, the individual importing raw materials, supplies for production, export of export goods.

3. The inspection, monitoring of customs regulation at this is done in accordance with the principle of risk management.

What? 60. The organization ' s responsibility, the individual macho, produces export goods.

1. Public base announcement, export of export goods with the customs authority.

2. Use raw materials, imported items for macho purposes, export of export goods. The case for use of the purpose of the law must be made in accordance with the provisions of this law.

3. Save the goods exported, raw materials, supplies used for machinization, production of goods exported in the manufacturing sector; the case of retention outside the production area must be agreed by the customs authority.

4. Full implementation of management, accounting, statistics, evidence storage, book book, digitization figures, making up the basis of macho, manufacturing; bookkeeping, certification, and inventory when the customs authority checks.

5. Implementers the management of the management, the use of raw materials, imported goods, goods exported by law on customs.

Section 5

CHECK, CUSTOMS SUPERVISION FOR GOODS AT THE EXTERNAL WAREHOUSE, TAX TREASURES, RETAIL COLLECTION LOCATIONS, AND MORE.

What? 61. Goods sent at the external warehouse, tax storage, retail collection site

1. The goods deposit of the external archives is kept in place for no more than 12 months from the date being sent into the warehouse; the case for the correct reason is that the Bureau of Customs Enforcement is managing the state department for a duration of no more than 12 months.

2. The material, the supplies stored at the tax depot for the production of goods exported in the period of no more than 12 months from the date was sent into the warehouse; the case for the correct reason at the request of the production cycle is served by the Chief of the Bureau. I mean, you're managing a limited tax vault. The extension time is consistent with the production cycle.

3. Goods brought to the site of the retail collection include imported goods that have not done customs procedures, export goods have completed customs procedures or have registered customs papers but the fact that the inspection of the goods will be made at the site of the collection. Let's go.

The goods are stored at the site of the retail collection site for no more than 90 days from the date taken into the retail collection site; the main reason for the good reason is that the Secretary of the Customs Administration is managing a limited retail collection site. It's not over 90 days.

What? 62. The conditions of the establishment of the external warehouse, tax storage, retail collection site

1. The external depot, the retail collection site was established at the site where there are the following areas:

a) The seaport, the international civil aviation port, export port, imports of goods established in the interior, road-to-road doors, international interland railway stations;

b) Industrial area, high tech sector, non-tariff zone and other areas by law.

2. The tax vault was established in the factory sector of the business of exporting goods.

3. The General Secretary General of the Customs Administration decides to set up, renew the time of operation, pause and end of the external warehouse operation, tax vault, retail collection site.

4. The government regulates the establishment and operation of the external depot, the tax vault, the retail collection site.

What? 63. Rights and obligations of the foreign affairs warehouse business, business enterprise venue business, business enterprise collection business, commodity owner, tax owner, tax collector, $3million.

1. The business of foreign affairs warehouse business, the owner of the foreign affairs store has the right and the following obligations:

a) The foreign affairs warehouse business is made a contract to receive the goods to the foreign affairs store; it is moved goods in the foreign affairs warehouse under agreement with the commodity owner.

The foreign business warehouse business is responsible for implementing the customs inspection of the customs authority. Periodically, every three months, the foreign business warehouse business must be notified by the Bureau of Customs that manages the external warehouse on the status of the cargo and the operating situation of the external warehouse.

b) The owner of the household is reinforced, categorizing goods, sampling goods and carrying out other work under the supervision of the customs union; transferred ownership of the goods. The transfer of goods from this external depot to the other external depot must be agreed with by the Office of the Bureau of Customs that manages the repository where it holds the goods.

2. The owner of the tax guarantee has the following right and obligation:

a) The retention of goods is raw materials, imported materials for the production of export goods;

b) arranged, repacking, moving goods in the tax treasures;

c) The previous announcement for the customs agency plans to take the raw materials, supplies in the tax inventory into production;

d) periodically every 3 months, written in writing with the Customs Department to manage the tax on the status of goods and the operating situation of the tax office;

This year, at the end of January 31 each year, must set up a compilation of imported customs and quantity of materials, the supplies entered into the tax vault, the total export of export customs and the number of goods exported in the previous year to the Bureau. Customs are managing the tax vault.

3. Master of goods, business business locations, and business enterprises business collection business, and the following obligations:

a) The owner is transferred ownership of the goods, packaging, packaging, household, repair, maintenance of goods;

b) The business collection business business is divided, which encloses the shipments of many general transport owners in a company-te-neuron, arrangement, rearrangement of storage goods;

c) periodically at 03:00, the business collection site business of goods must be informed by text with the Customs Department that manages the individual collection site on the status of goods and the operating situation of the collection site business. -Yeah.

4. Foreign business warehouse business, business market business, owner of tax, tax holder responsible for the implementation of accounting, statistical, vehicle equipment, technical equipment management goods, and network connections with the customs authority to carry out the inspection, monitoring customs under the provisions of this Law.

5. Foreign business warehouse business, business-gathering venue business, retail sales business business, tax holder owner, tax owner responsible for the right implementation of the law on the operation of the external warehouse. Coffers, tax collectors, retail sales locations.

Section 6

CUSTOMS PROCEDURE, INSPECTION, CUSTOMS SUPERVISION FOR SHIPPING GOODS SUBJECT TO CUSTOMS SUPERVISION

What? 64. Customs procedure for shipping goods subject to customs supervision of the United States

1. Goods that is subject to customs supervision including transit and goods transfer.

2. When the cargo transport is subject to customs supervision, the customs officer must declare a shipment of goods; submit, or appear in accordance with the provisions at the point b 1 Article 24 of this Law.

3. The customs authority receives the operation of cargo transport, examining testimonies and goods issued by the Chief of the Customs for the decision to allow freight to be subject to customs surveillance.

4. During the time of cargo transport under customs supervision, if the operators of the customs officer perform the transfer, transfer, store, divide the shipment, change the means of transport or other tasks, be informed and agreed to. of the customs agency prior to the execution. The customs authority is responsible for answering for the duration of the 02 hours since the adoption of the customs statement.

What? 65. Route, transport time

1. The cargo that is under customs supervision must be transported on the right route, on the right door, on time.

2. The route of the transit of goods transit under the regulation of the Minister of Transport.

3. The freight route transfers the store by the operator of the customs and is accepted by the customs authority and handles the acceptance records.

Section 7

CUSTOMS PROCEDURE, INSPECTION, CUSTOMS SUPERVISION FOR TRANSPORT AND TRANSPORT VEHICLES.

What? 66. Transport Media Information

Transport owner, transport operator, who is authorized by the transport owner or the operator of the transport must inform the agency directly or through a national door information system. merchandise of exports, imports and passenger passengers, entry in the transport vehicle prior to entry, appearance.

What? 67. Location as customs procedure for the transport vehicle

Transport by arrival, entry to the door.

The entry medium must be made customs procedure at the first entry point of entry. The transit vehicle must be made customs procedure at the final entry point.

What? 68. The route, time is subject to customs scrutiny for the transport vehicle.

1. The foreign trade transport vehicle entry, transit, transit must move along the line of regulation, subject to customs supervision from the arrival of the customs office, the process of moving until out of Vietnam.

2. Vietnam commercial transport is subject to customs surveillance from the arrival of the customs office until the entire cargo of imported goods loaded on transport is unloaded from the vehicle for imports.

Vietnamese commercial transport has been subject to customs supervision since the start of the export of exports until the arrival of Vietnam.

3. The transport vehicle is not intended to commercial entry, transit, transit, customs supervision, and customs supervision at the entry of entry, appearance or venue by law.

4. When a base suggests that on the means of carrying unauthorized cargo, there are other signs of violation of the law, the chief customs officer of the customs authority over customs, the captain of the Customs Control Team decided to take a temporary decision. postponed the departure or stop the means of transport for a search. The examination must be made in accordance with the rule of law; the decision is made to be held accountable to the law of his decision.

What? 69. Customs procedure for transport vehicles

1. When working as customs procedure for transport, transport owner, transport operator or operator authorized by the authorities to open customs; submit, export the evidence from transport to customs customs; supply, transport, transport, and transport. level of information, word of goods, items on transportation.

The case of related testimonies has met the requirements of customs inspection, transport owner, transport operator, or authorized transport owner not to declare customs, except for luggage, export goods, and others. The arrival of the arrival of the arrival of the arrival of the arrival of the arrival of the police.

2. The deadline and the filing of customs testimony, the evidence from the related is as follows:

a) For transit vehicles that are taken as soon as the arrival of the first entry point and before the means of transport through the final entry window;

b) For the way the entry of the entry sea route was carried out at least 2 hours after the port of notification of notification of entry was reached to the target location; for the transit of the transit road, the scene was performed at least 1 hours ago. when the transportation of the scene;

c) For non-export, entry-to-entry road transport is done as soon as the transport is imported to the store and before the transport organization termines the export of export goods, passengers appear;

d) For rail transport, road and road transit, entry is done immediately after the transport vehicle to the first entry door and before the means of transport through the final entry.

3. Military transport vehicles, other transport vehicles, are used for defense purposes, security must do customs procedures, subject to inspection, customs surveillance.

4. The government regulates customs, inspection, customs oversight for transport.

What? 70. Transfer, to the car, cut the car, line up the cargo, luggage on transport

The transfer, to the car, to cut the car, and to unload the cargo, luggage on the means of transport under inspection, customs oversight is only conducted when there is the consent of the customs authority.

Goods transfer, to the car, cut the car must be kept in the packaging of the packaging, bins, lawsuits.

What? 71. International shipping combined domestic transport, domestic transport combined shipping of export goods, imports and other goods and services.

1. Transport for international transport, if permitted by the state authority to be competent and to meet the conditions of customs oversight under the provisions of the Minister of Finance, are combined to transport domestic goods.

2. The domestic transport vehicle, if permitted by the state authority to be competent and meets the conditions of customs oversight under the provisions of the Minister of Finance then incorporated shipping of export goods, imports are under the oversight of the state of the Ministry of Finance. Customs officers.

What? 72. The responsibility of the head at the airport, the seaport, the international contact railway station

The head of the agency, the organization with authority at the airport, the seaport, the international interagency railway station is responsible for informing the information customs authority regarding the time to come and go, the parking venue of the oceanship, the flying boat, the international contact train; The time of loading the cargo up, down to the shipping, the flying boat, the international train.

Section 8

INSPECTION, SURVEILLANCE, HALT AS CUSTOMS PROCEDURE FOR IMPORTED GOODS, EXPORTS HAVE A REQUIREMENT FOR PROTECTION OF INTELLECTUAL PROPERTY RIGHTS.

What? 73. Principles of inspection, surveillance, pause as customs procedure.

1. The intellectual property rights that has been protected under the rule of law on intellectual property has the right to recommend the customs authority to adopt test measures, oversight or pause as customs procedures for export goods, imports with signs of signs of an intellectual property of the law. An invasion of intellectual property rights.

2. The customs authority only decides to suspend customs for export goods, importing when the owner of the intellectual property rights or the legally authorized person has a petition, evidence of legal possession of intellectual property rights, evidence of a legal claim to the government of the United States. violation of intellectual property rights and has submitted a payment or certificate from the credit organization of the credit organization to ensure damages and costs that arise under the regulation of the law due to the proposed pause of the non-correct customs procedure.

3. The regulations on the pause for customs procedures for export goods, imports with signs of violation of regulatory intellectual property rights in this Law do not apply to the goods of humanitarian aid, property of movement, goods that are entitled to preferable intellectual property rights. Treat, free, baggage, gifts, gifts in tax-free standards and transit goods.

What? 74. Procedulated request for inspection, monitoring, pause as customs procedure

1. The subject of direct intellectual property rights or through a legal authorized person to submit a request for customs inspection, oversight, pause as customs procedure for export goods, imports with signs of breach of intellectual property rights.

2. The case of an offer of examination, oversight, intellectual property rights holder or legal authorized person must pay a fee, the fee under the law of law on fees and fees and provide the customs authority full of the following documents:

a) The proposed application; the authorized text in the case of the authorization of the filing;

b) The copyright protection copy of industry or other document demonstrating industrial ownership is being protected in Vietnam or a copy of the registration of a contract to transfer the rights to the use of industrial property; the paper copy. The claim to the copyright of the author, the right to the right to the author, the right to the cultivable plant or other document proves the right to the author, the right to the right to the author, the right to the seed;

c) The detailed description of the goods that violated intellectual property rights, photographs, real distribution characteristics with an invasion of intellectual property rights;

d) A list of exporters, imported legal importers which require oversight; lists of persons who are capable of exporting, importing goods to invade intellectual property rights.

The period of application of inspection, customs supervision for goods required to protect intellectual property rights for 2 years from the day the customs authority accepted the subject of intellectual property rights. This term may be extended by 2 years but is not too long for the protection of intellectual property rights related to the laws of intellectual property.

3. The case of a proposal to pause as customs procedure, the subject of intellectual property rights or legal authorized persons must provide the customs authority of the regulatory documents at paragraph 2 This and submit the money or certificate from the guarantee of the credit organization. 20% of the value of the shipment is in the contract or a minimum of 20 million if there is no doubt that the shipment price is suspected of trespassing to pay damages and the costs arise under the rule of law due to the offer of a halt as a customs procedure. It's not true.

What? 75. Continue, process the application of inspection, oversight, pause as customs procedure.

1. Place of request:

a) The Customs Department accepted the petition for pause as customs procedure;

b) The President of the Customs Service receives a request for inspection, customs supervision.

2. The customs agency is responsible for a written notice to the applicant for the acceptance or not accepting the proposed application under the following deadline:

a) The delay of 20 days from the date of receiving sufficient documentation at paragraph 2 Article 74 of this Law;

b) The delay of 2 hours of work since the time of receiving sufficient documents at paragraph 3 Article 74 of this Law.

The refusal of the application must be answered by writing and stating the reason.

What? 76. Procedulated procedure as customs procedure

1. The procedure to pause as customs procedure for the requested person has been approved by the customs authority to recommend the inspection, the supervisor is done as follows:

a) When a shipment finds signs of an invasion of intellectual property rights, the customs authority is halted as customs procedure and written notice to the person requesting to know;

b) During the 3-day period of work since the announcement of the customs announcement by the customs authority, the request of the petition was not required to halt the customs procedure as the customs authority continued as the customs procedure.

The applicant ' s case requires a pause, to submit a sum of money or certificate of bail at the Article 3 of Article 74 of the Law, the customs authority decides to suspend the customs procedure.

2. The intellectual property rights case that requires a halt to customs procedure for goods has signs of an infringement of intellectual property rights but has not yet filed a request for inspection, oversight, customs authorities decided to pause as customs procedures if they are not required. meet the provisions at paragraph 3 Article 74 of this Law.

3. The period of pause as customs procedure is 10 days of work since the day of the decision of the customs authorities. In the case of a person who asks for a temporary stop for a reasonable reason, this term may last, but not more than 20 days of working on the condition that the person requesting a halt to customs procedure must submit an additional amount of money or certificate of bail at paragraph 3. Article 74 of this law.

4. End of the stipulation period stipulated at 3 This Article which the request for a temporary halt as a non-civil war procedure and customs authority does not decide to serve the case according to the administrative violation procedure, the customs agency continues to do so. Customs for shipment.

The case of a person who requested a pause for customs procedure, and the customs authority did not decide to take the case under the administrative violation procedure before the end of the pause period, the customs agency continued to do customs procedures. For shipment.

5. The owner of the intellectual property rights or legal authorized person must pay for the expenses that arise including a storage fee, the dump, the loading, the preservation of goods to the owner due to the pause for the non-true customs procedure.

6. The customs authority reimbursate the guarantees for the owner of intellectual property rights or the legal authorized person after the owner of the intellectual property rights or legal authorized person who implemented the obligation to pay the costs and damages of the development. the decision of the customs agency or the authority of the authority.

7. The deadline for payment (if any) is calculated from the day the customs agency decides to continue as customs procedure for the shipment.

Section 9

POST-INTELLIGENCE EXAMINATION

What? 77.

1. The following examination is the inspection operation of the customs authority over customs records, accounting books, accounting from other accounting and other testimonies, documents, data related to the goods; the actual examination of the goods in the case of necessity and also the provision of the information. You know, after the goods were passed.

The following examination is intended to assess the accuracy, honesty of the evidence, the record that the affidavit was declared, submitted, presented with the customs authority; assessing the compliance of customs law and other provisions of the federal law. interested in export management, the importation of the customs affidavit.

2. The following examination is conducted at the customs office headquarters, the customs headquarters.

The headquarters of the customs department includes headquarters, branches, shops, where production, where storage is stored.

3. The following examination deadline is 5 years from the date of the customs post.

What? 78. post-agency examination cases

1. Check out if there are signs of violation of customs law and other regulation of law relating to export management, import.

2. For non-regulated cases at 1 Article the following examination is done on the basis of a risk management application.

3. Check out the customs compliance of the customs affidavit.

What? 79. The following examination is at the customs office headquarters.

1. Bureau of Customs Chief, Department Chief of the Customs Enforcement issued a post-agency inspection decision, asking for the operator to provide commercial invoices, evidence from transport, contract purchase contracts, evidence from the certificate of goods, evidence from the department store. payment, records, technical documentation of the goods associated with the profile are being checked and the associated content.

The examination time is determined in the test decision, but the maximum is 5 working days.

2. The post-agency examination decision must be sent to the customs officer for the 3-day period of work since the date of the signing and the slog of the 5 working days before the test date.

The observer is responsible for the accountability, providing the case, the evidence associated with the case is being examined at the request of the customs authority.

During the inspection period, the operator of the customs officer has the right to process, add information, documents related to customs records.

3. The handling of the test results is specified as follows:

a) The case of information, evidence, documentation provided, and the content that demonstrated the customs of the customs content is correct, the customs records are accepted;

b) The case does not prove to be true or the observer does not provide the case, evidence, document, or process, as required by the requirements of the examination, the customs agency decides to handle the provisions of the law on taxes, France. the law of administrative violation.

4. During the 5-day period of work since the end of the examination, the decision-making decision must sign the test results notice and send to the customs officer.

What? 80. post-agency inspection at the customs headquarters

1. The authority decided to examine the following examination:

a) Director General of the Bureau of Customs, Director of the Bureau of Inspecs following the investigation of the decision to examine the following information in the nationwide scope;

b) The Director of the Bureau of Customs decides to check after the information in the bureau ' s management desk.

The case of a business test not part of the management of the management site was assigned, the Bureau of Customs reported that the Bureau of Customs review the unit division performed the test.

The examination of the evaluation of the law by the operator of the customs is carried out under the inspection plan after the annual information issued by the General Secretary General of the Customs Administration.

2. The following examination timeout:

a) The post-information examination deadline is specified in the test decision, but the maximum is 10 working days. Examination time is calculated from the date of the start of the test; the case of a large test range, complex content, the person who has signed the decision to check may extend once no more than 10 working days;

b) The decision to examine the following must be sent to the customs officer for a 3-day period of work since the date of the signing and slog of 5 days of work before the date of the examination, except for the specified case at 1 Article 78 of this Law.

3. Presentation, post-examination procedure:

a) The announcement of the following examination is decided upon the start of the examination;

b) Content screenings declare with accounting books, accounting from accounting, financial statements, relevant documents, the actual status of exporting goods, importing within range, the content of the following inspection decision;

c) Set up the post-agency examination in a 5-day period of work since the end of the examination;

d) In the 15-day period since the end of the examination, the person who decides to check must sign the examination and send it to the customs officer. The case of a test conclusion needs to have an opinion on the expertise of the competent authority, the deadline for the examination of the examination to be calculated from the date of the opinion of the competent authority. The specialist body has the authority to have an opinion within the 30-day period since the date of receiving the requirements of the customs authority;

) Processed by jurisdiction or transferred transfer authority according to the test results.

4. The customs enforcement case does not approve of the decision to test, do not process, provide the case, document on time for the customs agency, the records base customs agency, the document collected, verified to decide on the prescribed treatment of the law. Tax law, law on administrative breach of administrative law, or exercise of specialized inspection by law.

What? 81. The mission and authority of the customs civil service in the post-agency examination at the customs headquarters

1. Secretary General of the General Customs, Chief of the Bureau of the Bureau after the agency, the Bureau of Customs has a mandate, the following powers:

a) The decision to test, the founding of the Test Corps;

b) Limit the time of inspection in the case required;

c) The examination of the examination; the processing of the test results; the decision to process by the regulation of the law on taxes, the law on the processing of administrative violations by authority or the competent person's petition to decide on the rules of the law;

d) Resolve the complaint, denouncing the rule of law.

2. The chief of the inspection has a mandate, the following powers:

a) The organization, the director of the audit crew, performs the right content, the subject, the deadline for examination in the test decision;

b) The customs request for the operator to provide information, documents, report written reports on issues related to the examination, the export of goods for examination in the case of necessity and condition;

c) The set of copyrights and reports have jurisdiction over unapproved behavior, impede, delaying the implementation of the inspection decision of the customs affidavit;

d) Hold on, seal the document, the burial in the case of the customs affidavit, the destruction of the document, the burial of which is related to the breach of the law;

Set, sign the audit editor;

e) Report the test results with the board of the decision to examine and be responsible for the accuracy, honesty, objective of that report.

3. The audit member has a mandate, the following powers:

a) perform the task in accordance with the assignment of the Chief of the Examination;

b) The results of the results of the mission performed with the Chief of the Examination; held accountable to the law and the Chief of the examination of the accuracy, honesty, objective of the report;

c) Set up the audit editor according to the Chief of the Examination.

What? 82. Rights and obligations of the customs affidavit in the following examination

1. Implementiation of the rights and obligations under regulation at Article 18 of this Law.

2. Provided in time, full, accurate filing, evidence from the request and responsible for the accuracy, honesty of the profile, the evidence from there.

3. Reaction to provide information, documents that are not related to audit content, information, documents belonging to state secrets, except for other regulated law cases.

4. Realize the audit conclusion and ask for the interpretation of the test conclusion content; to preserve the opinion in the test conclusion.

5. Ask the Chief of the Department to check out the inspection decision, the customs certificate in the case of the following examination at the customs headquarters.

6. Accept the following of the following examination request, the electorate has the authority to work with the customs authority.

7. Address the relevant issues at the request of the customs authority.

8. Sign the audit.

9. Accept the handling decision of the customs agency and the competent authorities.

Chapter IV

TAX COLLECTION AND OTHER REVENUES FOR EXPORT GOODS, IMPORT AND EXPORT SALES.

What? 83. The responsibility of the customs operator in prescribation, taxation, taxes and other revenues.

1. Prescribe, exact, honest, full, timely, and accountable for the deadline and take responsibility for your account, tax.

2. Nlisters and other revenues are full, on time by the rule of law on taxes, fees, fees and other provisions of the relevant legislation.

3. Accept the decision of the customs agency on taxes and other revenues under the provisions of the law on taxes, fees, fees and other provisions of the relevant legislation.

What? 84. The responsibility of the customs agency in organizing tax collection and other revenues.

1. The Directorate General of the Customs Organization performs the unification of tax collection and other revenues for export goods, imports; the application of measures to secure the right collection, tax collection and other revenues under the rule of law on taxes, fees, rules, and taxes. fees and other provisions of the law are relevant.

2. Customs Enforcement for exporting procedures, importing goods by function and authority to be assigned to check on the account, tax; tax exemption, tax relief, tax refund, tax receipt, tax publication, extension, deletion of tax money, slow money filed, fines on customs officials; tax collection, other revenues, and tax filing.

What? 85. Identification of tax rates, time of tax calculation, tax filing deadline for export goods, import

Determining the tax rate for export goods, importing base to the number of goods and tax policy on export goods, imports came into effect at the time of the tax.

At the time of the tax calculation, the statute of limitations on the goods of exports, imports are made in accordance with the provisions of the tax law.

What? 86. Customs.

1. The customs price is used as the basis for the calculation of export taxes, import duties, and export of export goods, imports.

2. The customs price for export goods is the sale price of goods to the export store, which does not include premiums and international shipping fees.

3. The customs price for imported goods is the actual price of return to the first entry door, in accordance with the Vietnamese law and the international treaty that the Socialist Republic of Vietnam is a member.

4. The tax rate is the exchange rate between the Vietnamese currency with foreign currency announced by the State Bank of Vietnam at the time of the tax calculation. At the time of the tax rate where the Bank of Vietnam did not publish the exchange rate, the exchange rate imposed the exchange rate for the latest publication.

5. The government regulates this.

Chapter V.

ROOM, ANTI-SMUGGLING, ILLEGAL SHIPPING

BORDER CROSSING

What? 87. The mission of Customs in the room, anti-smuggling, illegal shipping across the border

1. Within the scope of the mission, its powers, the customs agencies that carry out the task of defense, anti-smuggling, transport of illicit goods across the border.

2. The customs authority established units dedicated to carrying out room duty, anti-smuggling, illegal shipping of goods across the border.

What? 88. Crime of prevention, anti-smuggling, illegal shipping of goods across the border.

1. Within the customs of customs operations, the customs authority is responsible for testing, monitoring, customs control over goods, transport vehicles to host defense, anti-smuggling, illegal shipping of goods across the border.

In case of cargo, transportation has not yet been released from the customs of customs, agencies, organizations, individuals discovered smuggling, transporting goods across borders, agencies, organizations, and individuals reporting to the customs. I mean, check it out, handle it.

Where there is a base for smuggling smuggling, illegal shipping across the border, transportation of contraband freight, unauthorized shipping across the border is moving from the customs site outside of the customs site. Customs continue to pursue, inform the public office, defense department, marine police, market management on the site to coordinate, and apply deterred, statutory treatment. The stop, pursuit of foreign transport is going in the waters of Vietnam to be carried out by the regulation of the Vietnam Sea Law.

2. The case of cargo, the transport vehicle that has taken outside the scope of the customs of customs that the state agency is based on has the grounds that there is smuggling, illegally transporting goods across the border, according to the authority, that agency does the operation. checked, processed under the rule of law; customs authorities are responsible for coordinating with the state agencies that carry out defense, anti-smuggling, illegal shipping of goods across the border.

3. For the goods subject to the customs supervision being transported on the routes, the customs authority is responsible for monitoring by customs duties; when the discovery has a violation of the law, the customs authority presiding, in coordination with the customs of the customs. The state agency is examining the rules of the law.

4. In the interior, territorial waters, territorial waters, customs enforcement, coordination of patrolling, control to prevent smuggling, transporting unauthorized goods across the border; implementing measures to prevent and dispose of violations of the country ' s supply and safety. according to the jurisdiction in the internal region, the territorial waters are consistent with the regulation of the Vietnam Sea Law.

5. The People ' s Committee of the High-level Committees is coordinating the activities of the customs authority and other local state agencies in the task of carrying out defense, anti-smuggling, illegal shipping across the border.

6. The government regulates the details of the customs control of customs; the coordination of the agencies with the customs of the defense, anti-smuggling, illegal shipping of goods across the border.

What? 89. The authority of the customs authority in the application of anti-smuggling, anti-smuggling, illegal shipping across the border.

1. The organization of force, building of the database, applies a career measure of customs control, gathering of domestic and foreign information related to customs activities to host defense, anti-smuggling, illegal shipping of goods across borders, and in other countries. serving the following information of goods and examination; in coordination with the secret protection agencies of the person providing information on the information of the smuggling, the illegal shipping of goods across the border by law.

2. Do customs control over cargo, transport; presiding, in coordination with the state agency that carried out room operations, anti-smuggling, illegal shipping of goods across the border in customs operations.

When conducting customs control over goods, transport in the customs of customs operations, the customs authority is applied to the patrol, investigation, verification, or other occupational measure under the rule of this Law, the law of the violation of the law. Of course, the law denouncing criminal justice and the law of the criminal investigation.

3. Request for agency, organization, individuals involved in providing information, documentation to serve the inspection, investigation, verification of smuggling, transporting unauthorized goods across the border.

4. Requied the business to provide postal service, quick transfer of the mail, goods exported, imported through the postal route, moving quickly to check when there is grounds that the mail, that commodity has material, goods associated with trafficking and other goods. Contraband, illegal shipping across the border.

5. Use the banner, beacon, flares, whistles, speakers; use of weapons and tools to assist in accordance with the laws of management, use of weapons, explosive materials, and support tools.

6. In addition to the customs office, the coordination customs authority, carrying out customs control activities for prevention, anti-smuggling, illegal shipping of goods across the border under the rule of law.

What? 90. The authority of the customs authority, the customs union in the handling of smuggling conduct, transporting unauthorized goods across the border and beyond.

1. Procsuring administrative breach, apply deterred and guarantee administrative violation by law on administrative breach processing.

In case of the grounds that there was smuggling, illegal shipping across the border, the Chief of the Customs Enforcement, Captain of the Customs Enforcement Team, Captain of the Anti-smuggling Control Team, and the Squadron Leader of the Squadron. The sea is under the Anti-smuggling Investigation Department, which has the authority to stop the transport, to suspend the people, to suppress the breach. The procedure, the procedure to hold on to the person, applies the violation by regulation of the Administrative Breach Disposal Law.

2. When the discovery of a violation of customs law to the point of a criminal responsibility to be in charge of the criminal body, customs authorities have the authority to prosecute the case, prosecute the defendant, carry out investigation activities under the rule of law proceedings. Criminal justice and criminal law.

3. Customs Enforcement, Customs Enforcement for the conduct of activities prescribed at this must be held accountable to the law of its decision.

What? 91. The rights and obligations of the organization and the individual involved in the chamber, against smuggling, illegally transporting goods across the border.

1. In the defense, anti-smuggling, illegal shipping of goods across borders, organizations and related individuals has the right:

a) Provide information, document records, and evidence related to the violation of the customs authority; offer the customs authority of the customs authority to protect the right, its legitimate interests;

b) Secrets protection, protection of life, and the use of legal practices by providing information, whistled, denouncing the acts of smuggling, illegal shipping of goods across the border.

2. In the defense, anti-smuggling, illegal shipping of goods across borders, organizations and individuals involved in the obligation:

a) The operator, who is present on the transport vehicle must accept the order to stop the vehicle, search and publish papers, certificates, documents at the request of the customs office. The driver of the transport vehicle is responsible for supplying the cargo of the vault, the instructions, opening where the suspect stored goods on the transport vehicle for customs duties.

b) The credit organization, the insurance organization, is obliged to provide records, documents related to payment transactions, the insurance transaction at the request of the customs authority to serve the operation, verify, and process smuggling acts, transport left to the left. It ' s a border crossing.

c) Organization and individuals are involved in the goods of exports, imports, transit, transit, entry, transit, and information provided to provide information, records, documents related to investigative work, verification, and disposal of smuggling, shipping unauthorized transport across the border; there is a presence at the customs headquarters to process relevant content when required.

What? 92. Equipment and use of a technical equipment site, room service vehicle, anti-smuggling, freight unauthorized shipping across the border.

1. Customs, customs officials equipped, use of the technical, weapons, support tools, flags, flares, beacon, observation equipment, lighting equipment, biochemical technology, mechanical equipment, electricity, electronics, and other vehicles. Other than the rule of law to carry out a defense, anti-smuggling, illegal shipping across the border. The equipment, the use of weapons, the tools to support the laws of management, use weapons, explosives, and support tools.

2. In case of necessity, customs agency, customs officials directly on the anti-smuggling mission, transporting unauthorized goods across the border are required agency, organization, individual coordination force, vehicle support, provision of information; if necessary. The means of assistance is damaged, the customs authority is required to compensate by law.

Chapter VI

CUSTOMS AND STATISTICS INFORMATION

EXPORT, IMPORT

Item 1

CUSTOMS INFORMATION

What? 93. Customs information

Customs information is collected, stored, managed, used to serve the implementation of customs procedure; statistics of export goods, import; apply risk management in customs operations; post-agency inspection; prevention, anti-smuggling, transport, and other activities. transfer unauthorized goods across the border and other business activities of the customs office.

What? 94. Customs Information Systems

1. The customs information system includes:

a) The database of information systems;

b) The technical infrastructure of the information system.

2. Customs information databases include:

a) Information on exporting goods, imports, transit;

b) Information on arrival, entry, transit;

c) Information about organization, individual participation in export, import, export, entry, transit;

d) Other information related to the service activity of the customs agency.

3. The centralized, unified customs information database. The Directorate General is responsible for organizing construction, management and development of the database, technical infrastructure of the customs information system on an up-to-date basis, integration of information, customs of all customs; connectivity, information sharing, data with the system. The information of the organization, personally outside the customs industry, of the Customs of the States and the international organization by the rule of Vietnam law, the international treaty that the Socialist Republic of Vietnam is a member.

The customs authority applies information security measures, preventing unauthorized access to the customs information system.

What? 95. Gather, provide customs information in the country.

1. The organizing customs agency collects information from the following sources:

a) Customs service;

b) The ministry, the peer agency is involved;

c) Organization, individual engaged or related to the production and operation of export, import, appearance, entry, transit;

d) Other sources.

2. The responsibility and powers of the customs authority in the collection, provision of customs information:

a) Take it, provide information to the customs affidavit;

b) Construction, implementation of the exchange coordination mechanism, provides information with the local functional authorities, the relevant peer-to-peer agency;

c) Apply the measure, career engineering to gather information;

d) Required to organize, individuals provide information related to export, import, export, entry, transit, and more.

Extraction of other sources of information is relevant.

3. Rights and responsibilities of the agency, organization, individual in the provision of customs information:

a) The organization, the individual has the right to ask the customs authority to provide customs information related to its right, obligations;

b) The ministry, the relevant peer agency responsible for providing information concerning export, import, export, entry, transit for the customs authority;

c) Organization, individual participating or related to export activities, importation, entry, entry, transit, transit of responsibility for providing information to the customs authority under the provisions of this Law and other provisions of the relevant law.

4. The government regulates this.

What? 96. Collation of overseas customs information

1. The source of customs information collected abroad includes:

a) The information provided by the customs authority, the other agency of the State and the territories provided by the agreement to cooperate support of the exchange, provide information;

b) The information provided by the international organization is provided by the international treaty that the Socialist Republic of Vietnam is a member;

c) The information of the organization, the individual involved or is involved in the production of goods and export activities, imports of goods provided at the recommendation of the customs authority made in accordance with the regulation of Vietnam law and the international treaty that the Republic of Korea has. The Socialist Party of Vietnam is a member.

2. The organizing customs agency collects information abroad for the service of the following activities:

a) Identification of origin, transaction value, standard, quality of imported goods;

b) Identification of the legalization of the testimonies, the transaction associated with the export of export, import;

c) Verify that the conduct of smuggling, transporting unauthorized goods across borders or other acts violates the law of customs;

d) Verify other information concerning the participant or in relation to export, import, export, entry, transit; export goods, import, transit; transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit, transit.

Item 2

EXPORT OF EXPORT GOODS, IMPORT

What? 97. Import of export goods export, import and export

1. Statistical export of export goods, imports are the process of collecting, processing, aggregation, analysis, forecasting, reporting, disseminization, information storage of export of export goods, imported by the Directorate General of Customs.

2. Information for export of export goods, imports are products of statistical activity, including export of export goods, imports, and analysis of those statistics.

3. The Directorate General of the Customs Organization publishes publications which governs export of export goods, imports.

What? 98. Statistical export of export goods, import

The Bureau of Finance reports the Ministry of Finance, the Government Information Administration, which governs export goods, imports periodically monthly in accordance with the prescribed pattern system and report analysis of the export situation, imports of goods.

Chapter VII.

STATE MANAGEMENT OF CUSTOMS

What? 99. State management content on customs.

The state management content of the customs included:

1. Build and direct the strategic implementation, planning, development plan for the Vietnam Customs;

2. Board and organization implementing the law of the law of customs;

3. Guide, implementation and declaration of law on customs;

4. Regulation of the organization and operation of Customs;

5. Training, fostering, construction of the customs civil service;

6. The research organization, the application of science and technology, modern customs management methods;

7. State Statistics for Customs;

8. Inspector, test, resolve the complaint, denounce and process the violation of the customs law;

9. International cooperation on customs.

What? 100. State Administration of Customs

1. The government unified the state on customs.

2. The Ministry of Finance is responsible to the Government to implement the unification of the state management of the customs.

3. The ministry, the peer agency within the scope of the mission, its powers are responsible for coordinating with the Ministry of Finance in the management of the state on customs.

4. The People ' s Committee is in the scope of the mandate, whose powers are responsible for organizing law enforcement on the local customs.

Chapter VIII

EXECUTION CLAUSE

What? 101. Edit, add some of the provisions of the Digital Tax Management Law 78 /2006/QH11 modified, added to some things under the Law No. 21 /2012/QH13

1. Fix 5 Article 4 as follows:

" 5. Apply the priority mode when making tax procedures for export goods, importing if the taxpayer meets enough conditions that apply the priority regime under the provisions of the Customs Law. "

2. Fix 4 Article 32 as follows:

" 4. For export goods, importation is the deadline for filing tax evacuation by customs law. "

3. Corrects 2 Article 34 as follows:

" 2. For export goods, importation, the addition of the tax filing implementation according to the regulation of the Customs Law. "

4. Fix 1 Article 78 as follows:

" b) The following examination cases according to the regulation of the Customs Law.

When the post-examination is concerned if there are signs of tax evasion, tax fraud then the Director of the Bureau of Inspector after the information, the Bureau of Customs, the Chief Detail of the Office of the Inspector, after the competent authority to decide to apply the prescribed measures. Section 4 Chapter X of this Law; "

5. Repeal d 3 Article 77; remove the phrase "and point d" at the point a 1 Article 78; drop the phrase "at the office of the taxpayer under regulation at paragraph 2 Article 34 of this Law" at a point of 2 Article 107.

6. Edit the phrase "since the day of registration" at a point a 2 Article 107 into the phrase "since the day of the announcement".

What? 102. Edit, add some of the provisions of the Digital Administrative Processing Act. 15 /2012/QH13

1. Fix 1 Article 122 as follows:

" 1. The temporary administrative holder is applied only in case of prevention, suspension of public order disorder, injury to others, or whether there is smuggling, illegal shipping of goods. Across the border. "

2. Fix the first paragraph 1 Article 123 as follows:

" 1. In the case of a public order of disorder, injury to others or whether there is a smuggling behavior, transporting goods across the prescribed border at 1 Article 122 of this Law, then the following have the right to do so. decision to suspend the person according to administrative procedure: "

What? 103. Performance Performance

The law came into effect on 1 January 2015.

Customs Law. 29 /2001/QH10 and Law Number 42 /2005/QH11 amended, the addition of some of the provisions of the customs law expires since the date of the Law is in effect.

What? 104. Detailed rules

The government provides details of the provisions, which are assigned to the Law.

The law was held by the National Socialist Republic of Vietnam XIII, the 7th session through June 23, 2014.