Law 54/2014/qh13: Customs

Original Language Title: Luật 54/2014/QH13: Hải quan

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Customs law _ _ _ _ _ pursuant to the Constitution of the Socialist Republic of Vietnam;
Congress enacted customs law.
Chapter I GENERAL PROVISIONS article 1. Scope this law stipulates the State management of customs for goods to be exported, imported, transit, transportation, transit, entry of individual organizations within the country and abroad in the customs territory; on the Organization and operation of customs.
Article 2. Application object 1. The Organization, individuals perform the export, import, transit, exit and entry, transit vehicles.
2. organizations and individuals who have rights and obligations related to export activities, import, transit, exit and entry, transit vehicles.
3. the customs authority, the customs officials.
4. Other organs of the State in the management of State coordination of customs.
Article 3. Customs policy 1. The State of Vietnam created favorable conditions customs on the exportation, importation, entry, exit, transit the territory of Vietnam.
2. Vietnam customs building clean, strong, modern, professional activity, transparency, effectiveness and efficiency.
Article 4. Explanation of terms In this law, the terms below are interpreted as follows: 1. Move the gate is the transfer of goods, means of transport are subject to customs supervision, inspection from customs locations to the locations of other customs procedures.
2. Transfer is the transfer of goods from means of Transport Inland Transport, means of transport and entry to the exit transport to export or from means of Transport Inland Transport, means of transport and entry down storing in the gate area, then lined up the other means of transport to export.
3. a national door mechanism is allowing the customs post information, electronic vouchers to make customs and procedures of State management agencies related to export and import goods through an integrated information system. State regulators decided to allow the goods to be exported, imported, transiting; Customs clearance, freeing decisive on the integrated information system.
4. place collecting retail warehouse area, is used to carry the active collectors, split, split cargo of more general public transportation shippers container.
5. customs supervision is a business measures by Customs authorities apply to ensure the status quo of the cargo, the compliance provisions of the law in maintaining, storing, handling, transportation, use of goods, entry, exit, transit transport is subject to customs management.
6. Goods includes property names and codes according to the category of goods export, Vietnam import export, import, transit or stored in customs activities.
7. Baggage of the exit and entry is essential for the student or the purpose of the entry, exit, including luggage carried, luggage sent ahead or after the trip.
8. customs records including customs declarations, the vouchers are filed or presented to the Customs authorities according to the provisions of this law.
9. the tax warehouse is used for the repository that contains the imported materials and means have been adopted but have not filed taxes to produce goods for export of the tax warehouse.
10. Bonded Warehouse area, the beach is kept the cargo customs procedures were sent to wait for export; goods brought in from abroad send to wait offshore for export or import into Vietnam.
11. Customs control measures to patrol, investigate, verify, or other professional measures by Customs authorities apply to prevention of smuggling, illegal transport of goods across the border and other acts of violation of customs legislation.
12. Check the Customs the customs check customs records, vouchers, documents and fact check of goods, means of transport.
13. customs territory includes the areas in the territory, exclusive economic zone, the continental shelf of the Republic of Vietnam where socialist customs law are applied.
14. The customs include: home goods; owners of means of transport; the driver of the means of transport; Customs agents, who are the owners of the goods, the means of transport authorised implementing customs procedures.
15. Customs sealing is the use of technical tools or signs to identify and ensure the status quo of the goods.
16. The classification of the goods is based on the characteristics, composition, structure, physical properties, chemical, uses, packing and other attributes of the goods to determine the name, codes of commodities according to the category of goods export, import of Vietnam.
17. Means of transport include transport by road, rail, air, sea, inland waterways exit and entry, transit.
18. Risk management is the customs authority to apply the system of measures, business processes to identify, assess and classify the level of risk, as the basis of the layout, sort of reasonable resources to inspect, monitor and support the other customs services effectively.
19. Risk is the risk of non-compliance with customs legislation in the implementation of the export, import, transit of goods; entry, exit, transit vehicles.
20. the scroll property is furnishings, domestic items, the work of the individual, the family, the Organization was carrying when the only residence, ended operations in Vietnam or abroad.
21. Customs clearance is the completion of the customs formalities for goods to be imported, exported or placed under other customs operations management.
22. customs information is the information, data on exports, imports, exit and entry, transit; the Organization, individuals involved in export activities, import, entry, exit, transit and other information related to customs operations.
23. Customs procedures is that the Customs and the customs officer to comply with the provisions of this Act in respect of goods, means of transport.
24. the customs value is the value of goods export, import service for the purpose of calculating tax, customs statistics.
25. The item on means of transport include: the property used on the means of transport; raw materials, fuel and service operation of means of transport; food, food and other supplies directly serving the living of working people and passengers on means of transport.
26. Predefined code, origin, the customs value as the customs identification code, place of origin, the customs value of the goods before the customs procedures.
Article 5. Application of international treaties, customs and international practices related to customs 1. In the case of international treaties to which the Socialist Republic of Vietnam is a member have other regulations with the provisions of this law shall apply to the provisions of international treaties.
2. for those cases in which this law, other laws of Vietnam, international treaties to which the Socialist Republic of Vietnam is not specified, then the Member may apply customs and international practices related to customs, if adopting international practices and behavior that is not contrary to the basic principles of the law of Vietnam.
Article 6. International cooperation on customs 1. International cooperation on customs include: a) negotiation, signing, implementation of international treaties and international agreements on Customs;
b) held mining, information exchange and collaboration with the customs of the country, the relevant international organizations;
c) Vietnam customs officer Elections abroad and receiving foreign customs officials in Vietnam to carry out the business activities of customs in accordance with the customs legislation, international treaties to which the Socialist Republic of Vietnam is a member or the international agreement signed;
d) make the rights, obligations and interests of the State of Vietnam in the World Customs Organization, the international organization concerned about customs, countries and territories.
2. Vietnam Customs is responsible for implementing the activities outlined in paragraph 1 of this article in accordance with the law.
Article 7. The area of customs activities 1. Customs operation areas include: a) Gates area, international transport railway station, the port of international civil aviation; the port, the harbour active indigenous marine export, import, exit and entry, transit; the area is kept the goods subject to customs supervision, export processing zones, preferential customs area; the location made customs, bonded warehouse, tax, international post office, headquarters of the customs when checking after customs clearance; the location check the goods, imported in the customs territory;
b) area, other venues meet the regulatory requirements of the State, are allowed to export, import, transit, exit and entry, transit transport means at the discretion of the Prime Minister.
2. in the area of customs operations, the customs authority responsible for inspection, monitoring, control over goods, means of transport and handle breach customs legislation consistent with the law of Vietnam, international treaties to which the Socialist Republic of Vietnam is a member.
3. The Government detailing the scope of activity of local customs.
Article 8. Modernization of Customs Administration 1. State investment priority to technical equipment, modern media, advanced technology to ensure efficient customs management; encourage organizations, individuals involved in developing the technology and advanced technical means to ensure the application of the method of management of modern customs. The Organization, the individual export and import activities are responsible for building, implementation of electronic transactions and electronic customs procedures.
2. technical standards for electronic data exchange, the legal value of electronic documents in the implementation of the electronic customs procedures in accordance with the legislation on electronic transactions.
Article 9. Coordinating the implementation of customs legislation

1. the customs authority has the responsibility of presiding, to coordinate closely with State authorities, relevant institutions, people's armed units implement customs legislation.
2. State bodies, relevant organizations, the people's armed unit within the mission, his powers have a responsibility to coordinate, create conditions for the Customs job.
Article 10. Prohibited acts in the field of customs 1. As for the customs officer: a) troubling, difficult customs procedures;
b) cover, collusion to smuggling, illegal transport of goods across the border, commercial fraud, tax fraud;
c) Receive bribes, misappropriation, embezzlement of cargo custody or other acts intended to advantage;
d) other acts violating customs legislation.
2. With respect to the customs, institutions, individuals have rights and obligations related to export activities, import, transit, exit and entry, transit vehicles: a) deceptive acts in the making of customs procedures;
b) smuggling, illegal transport of goods across the border;
c) commercial fraud, tax fraud;
d) Take bribes or other acts intended to benefit the nefarious plot;
DD) obstruct the customs officer on duty;
e) unauthorized access, falsifying, destroying the customs information system;
g) other acts of violation of customs legislation.
Article 11. Monitoring the implementation of the law on customs 1. The Congress of the people's Council, granted in the scope of the functions, duties, their powers to supervise the enforcement of the customs legislation.
2. the Vietnam Fatherland Front, the front's member organizations motivate people of strictly enforcing the customs legislation; to supervise the enforcement of the customs legislation.
3. When performing their duties, authority, customs authority, the customs officer must comply with the law, based on the people and subject to the supervision of the people.
Chapter II TASKS, organization of CUSTOMS article 12. The Mission of the Vietnam customs have the task done checking, monitoring of goods, means of transport; Prevention of smuggling, illegal transport of goods across the border; implementation of tax legislation for goods export and import; Statistics of goods exported, imported under the provisions of this law and other provisions of the relevant legislation; propose, state management measures on customs export activities, import, entry, exit, transit and tax policy for goods export, import.
Article 13. Principles of organization and activity of customs 1. Vietnam customs are organized and operate according to the principle of concentration, unity.
2. the General Director of the Bureau of customs unification administration, customs activity operating grants; Customs level under the management, direction of customs.
Article 14. Customs Organization system 1. Organization system of Vietnam customs include: a) General Department of customs;
b) the Customs Bureau, the province, the central cities;
c) Bureau of customs, customs control and equivalent units.
2. Government based on workload, scale, nature and activities of export, import, exit and entry, transit, particularities, social-economic conditions of each locality to prescribe criteria to establish the Bureau of customs; Specifies the Organization, duties, customs activity levels.
Article 15. Customs Officer 1. The customs officials who are eligible to be recruited, appointed to the overall volume, position, title in the customs authority; training, fostering and management, used in accordance with the law on public officials.
2. mode of service, position, salary, allowance, standard seniority, other remuneration regime for customs, customs officer badges, flags, insignia, costumes, customs identification specified by the Government.
Chapter III CUSTOMS PROCEDURES, INSPECTION REGIMES, CUSTOMS SUPERVISION section 1 GENERAL PROVISIONS article 16. The principle of conducting customs procedures, auditing, customs supervision 1. Goods and means of transport must be made, subject to customs inspection and customs supervision; the correct shipping routes, the right time through the gate or other locations as specified by law.
2. check, customs monitoring is done on the basis of the application of risk management to ensure efficient, effective administration of customs and facilitate export activities, import, entry, exit, transit.
3. Goods are customs, transportation was the exit and entry after the completed customs procedures.
4. Customs procedures must be done openly, quickly, conveniently and in accordance with the provisions of the law.
5. The deployment of manpower, time, work must meet the requirements of the export and import operations, exit and entry, transit.
Article 17. Risk management in customs business activities 1. Customs authority apply risk management to determine the inspection, customs supervision of goods and means of transport; active support, anti smuggling and illegal transportation of goods across the border.
2. Risk management in customs operations activities include collecting, processing of customs information; construction criteria and the Organization reviews the compliance laws of the customs classification of the level of risk; implementation the customs management measures accordingly.
3. The customs management, information systems applications specialist to automatic integration, data processing service of applying risk management in customs services activities.
4. The Minister of finance prescribed evaluation criteria for compliance with the laws of the customs classification of the level of risk and the application of risk management in customs services activities.
Article 18. The rights and obligations of the customs 1. The Customs have the right to: a) Is the Customs to provide information relevant to the Customs for goods, means of transport, customs procedures guide, common customs legislation;
b) Customs requirements identified before the code, origin, the customs value of the goods when they have been providing full, accurate information to the Customs authorities;
c) preview the goods, sampling the goods under the supervision of the customs officer before the Customs to ensure the customs are accurate;
d) require customs check merchandise actually checked, if not agree with decision of the customs authority in cases where the goods have not yet been adopted;
DD) using customs records to customs clearance of goods, carriage of goods, implement the relevant procedure with other agencies as prescribed by law;
e) complaints, accusations of unlawful behaviour of Customs Agency, customs officer;
g) damage claim by customs, the customs officials caused under the provisions of the law on liability for compensation by the State.
2. The Customs is the owner of the goods, the means of transport obligated: a) Customs and customs procedures under the provisions of this law;
b) provides complete, accurate information to customs authorities perform pre-defined codes, origin, the customs value of goods;
c) responsible before the law about the accuracy of the content and the documents submitted, present; on the consistency between the information content of records stored in the enterprise with the save profile at the customs;
d) made the decision and the requirements of the customs authority, the customs officials in customs, inspection, customs supervision of goods and means of transport;
DD) document to customs for goods that have been adopted within a period of 5 years from the date of registration of customs declarations, unless otherwise specified by law; keeping the books, accounting and other documents related to export and import goods that have been adopted within the time limit prescribed by law; produce the records, provide information, related documents when the customs inspection requirements as specified in articles 32, 79 and 80 of this law;
e) arranged the means of performing the work related to the customs officials to check the fact of goods, means of transport;
g) pay taxes and perform other financial obligations prescribed by tax law, charges, fees and other provisions of the relevant laws.
3. The customs agents do customs, others are owners of the goods, the means of transport authorised service prescribed in points a, b, c, d, e and g of paragraph 2 of this Article to the extent authorized. The customs control vehicles make the obligation prescribed in points a, c, d, e and g of paragraph 2 of this Article.
Article 19. Duties and powers of customs officials 1. Strictly obey the laws, customs and business processes responsible for the implementation of the mission, of its powers.
2. Guide the customs, institutions, relevant individuals when required.
3. Perform the check, customs supervision; Open, close, monitoring the convey, unloading goods at the customs procedures and location check the merchandise export and import; in case of detecting signs of violation of the customs legislation shall require the owner of the goods, the transport means, the Commander, the driver of the means of transport or a person authorized to make the request to inspect, examine the goods, means of transport according to the provisions of this law and the law on the handling of administrative violations.
4. Take a sample of the goods in the presence of the Customs to Customs analysis or referendum examiner served the customs inspection.
5. Ask the Customs supply information, documents relating to the goods in order to determine the correct code number, origin, the customs value of the goods.
6. Asks the Commander, the driver of the means of transport on the right route, right time, right place stop regulations.
7. The other powers and duties prescribed by the law.
Article 20. How do customs agents 1. The condition that the customs agents:

a) Have a certificate of registration or a certificate of registration of business for business lines of service delivery or make customs agents;
b) have employees do customs agents;
c) to information technology infrastructure to meet the conditions to make the electronic customs declaration and other prescribed conditions.
2. Employees do customs agents is Vietnam citizens meet the following conditions: a) has a college degree in economics, law, engineering;
b) certificate customs services;
c) Is the customs code-level staff do customs agents.
3. the General Director of the Customs Bureau decided the recognition, pause, terminate the operation procedure of customs agents; certificate of customs services; grant and revoke employee codes do customs agents.
4. How do customs agents and agent employees do customs make the right and obligations of the customs provisions in Article 18 of this law.
5. Minister of finance detailing the procedures for recognition and activities of customs agents; professional certification procedures customs, grant, and revoke employee codes do customs agents.
Article 21. Customs procedures 1. When do the customs, the Customs is responsible for: a) Testimony and submission of customs declarations; submit or present documents in customs records as prescribed in article 24 of this law;
b) Bringing goods, means of transport to the location specified to check the fact of goods, means of transport;
c) tax and make other financial obligations prescribed by tax law, charges, fees and other provisions of the relevant laws.
2. When do the customs, the customs, the customs officer is responsible for: a) to receive and register the Customs record;
b) check the customs records and reality check of goods, means of transport;
c) Organization tax and other revenues prescribed by legislation on taxes, fees and other provisions of the relevant legislation;
d) decided the Customs goods, clearing the goods, the transport means confirmation has completing customs procedures.
Article 22. Location of customs procedures 1. Location where customs procedures Customs receive, register and check the customs records, check the fact of goods, means of transport.
2. Location of receiving, registering and checking customs records is the headquarters of the Bureau of customs, customs Bureau headquarters.
3. reality check locations of goods include: a) check locations in the area of road crossings, railway transport international, Harbor International Civil Aviation; international postal service; the port, the harbour active indigenous marine export, import, exit and entry, transit; the port of export, the importer of the goods is established in the hinterland;
b) Headquarters Department of customs;
c) location check the focus according to the decision of the General Director of the Bureau of customs;
d) locations checked at the factory, the works; hosts fairs, exhibitions;
the test location) in the tax warehouse, a bonded warehouse, cargo collection locations;
e) location check the shared Customs Customs with neighboring Vietnam in the area of gates;
g) places by the General Director of the Bureau of customs to decide in case of need.
4. Agencies, organizations, individuals with authority when planning, building design gates, international transport railway station, the port of international civil aviation; the port, the harbour active indigenous marine export, import, exit and entry, transit; the port of export, the importer of the goods is established in the hinterland; economic zones, industrial zones, the tax-free and other locations have active export, import, exit and entry, transit is responsible for arranging the venue do customs and where retention of goods, imported meet the requirements of customs supervision, inspection under the provisions of this law.
Article 23. The term Customs Customs procedures 1. The Customs receipt, registration, check the customs records as soon as the Customs filing, present the customs records under the provisions of this law.
2. after the Customs fulfill the requirements to make customs procedures specified in point a and point b paragraph 1 article 21 of this law, the time limit for the completion of customs officials checked the records and check the fact of goods, means of transport are defined as follows : a) completed the inspection of records the slowest is 2 hours from the moment the customs of receiving full customs records;
b) complete the reality check of the goods at the latest is 8 working hours since the time the customs export process full of goods for the Customs Agency. The case of the goods subject to the specialized examination of quality, health, culture, animal and plant quarantine, food safety in accordance with the relevant law, the time limit for completion of the actual inspection of the goods is calculated from the time of receiving the specialized test results according to the rules.
The case of the shipment there in large numbers, many types or complex inspection, the Customs heads where do Customs decides the extension of time to fact check the cargo, but the maximum grace period not exceeding 10 days;
c) examination of means of transport must ensure prompt unloading of goods for export, import, the exit and entry of passengers and to ensure the check, customs supervision pursuant to the provisions of this law.
3. The customs clearance of goods made under the provisions of article 37 of this law.
4. The Customs implementing customs procedures for goods on holidays, holidays and overtime work to ensure timely unloading goods for export, import, the exit and entry of passengers, vehicles or on the basis of the recommendation of the Customs and in accordance with the actual conditions of activities of local customs.
Article 24. Customs records 1. Customs records include: a) customs declaration or certificate from the customs declaration replacing;
b) relevant documents.
The case, the customs must submit or present sale of goods contract, commercial invoice, transport documents, certificate from the certification of origin of goods, export licence, import, text message or exempt test results test, the vouchers relating to the goods under the provisions of the relevant laws.
2. Certificate from the customs records in the record from paper or electronic documents. Electronic vouchers to ensure the integrity and the prescribed format of legislation on electronic transactions.
3. customs records are filed, presented to the Customs authorities at the Customs Office.
Cases of application of OSS, the national State management bodies specialized in sending the license to export, import, text message test results, check out specialized electronic format through integrated information system.
4. The Minister of finance prescribed customs declaration form, the use of customs declarations and customs declarations, replacement cases are filed, the relevant identification prescribed in paragraph 1 of this article.
Article 25. The time limit for the filing of customs 1. The time limit for submission of customs declarations are defined as follows: a) for goods exports, filed after the goods at the Customs notice and the latest is the 4 hour before exiting vehicles; for export goods delivered by courier service, the latest 2 hours before exiting vehicles;
b) for imported goods, filed before the date of the goods to the gate or within 30 days from the date of the goods to the gate;
c) the time limit for submission of customs declarations for vehicles to follow prescribed in clause 2 Article 69 of the Act.
2. customs declarations worth customs procedures within 15 days from the date of registration.
3. The time limit for the submission of the relevant documents in the customs records shall be as follows: a) the case of the electronic customs declaration, when the Customs authorities exercise control over customs records, reality check of the goods, the customs declaration filed the certificate from the customs records in the paper, except the documents already in the information system of the national one;
b) cases opened customs declarations, the customs declaration is lodged or the relevant identification when registering customs declaration.
Article 26. Classification of goods 1. Commodity classification to identify commodity codes as a basis for calculating the tax and policy management. When classifying goods must base the customs records, documentation and other information related to export and import goods to identify the names, codes of commodities according to the category of goods export, import of Vietnam.
2. The list of goods for export, Vietnam imports include code, name, description of the goods, the unit and the attached explanatory content.
3. The list of goods export, import of Vietnam to be built on the basis of the full application of International Convention on the harmonized system coding and description of the goods.
The Minister of Finance issued the list of the goods for export, Vietnam imported in the country.
4. On the basis of the list of goods banned for export, import bans, the list of goods exported, imported under license by the competent State agencies, the list of goods subject to specialized test due to government regulations, the Minister of Finance issued the code of the goods consistent with code in the list of export goods Vietnam import.
5. When conducting customs inspections, customs commodity codes defined pursuant to customs records, actual test results or analysis results, inspection of cargo. In case of not accepting the code of the goods by the customs declaration, the Customs authorities have the right to sample the merchandise with the witness of the Customs to analysis, evaluation and referendum decided the code for goods; If the Customs don't agree with results classification of customs bodies shall have the right to complain or sue under the provisions of the law.

Article 27. Determining the origin of goods 1. For goods exports: a) the Customs office determined the origin of the goods for export on the basis of the content checking customs documents in customs records and test results to the fact the goods;
b) where there is doubt about the origin of exported goods, the Customs authorities require the Customs offer vouchers, documents related to the origin of the goods for export, inspect, verify the origin of goods in manufacturing goods for export. Pending test results, verify the origin of goods, export goods was adopted according to the provisions of article 37 of this law.
2. for imported goods: a) the customs check, determine the origin of goods imported on the basis of the content of the customs, the certificate from the certificate of origin, certificate from the Department of the customs records and actual test results. Certificate from the certification of origin of goods imported by the competent authority of the country of export or release by the producers, who export or import order certified under the international treaties to which the Socialist Republic of Vietnam is a Member;
b) where there is doubt about the origin of imported goods, the Customs authorities conduct checks, verify the origin of the goods in the country of production of the goods under the international treaties to which the Socialist Republic of Vietnam is a member. The test results, verify the origin of legal value to determine the origin of goods imported.
Pending test results, verify the origin of goods, goods imported to be adopted according to the provisions of article 37 of this law but does not enjoy a special tax. The official tax amount payable based on the test results, verify the origin of goods.
3. The Minister of finance prescribed procedures, the authority, the time limit for determining the origin of goods.
Article 28. Predefined code, origin, the customs value 1. In the case of the Customs Customs proposal predefined code, origin, the customs value of goods is expected to export, import, the Customs supply information, related documentation, sample goods expected to export or import for the Customs to customs codes predefined origin, the customs value.
The case may not provide the expected export cargo samples, import, the customs must provide technical documentation relating to the goods.
2. the Customs authorities pursuant to the provisions of the law on classification of goods, origin, the customs value and the related documentation, information by Customs to determine the previous code, origin, the customs value and have the text informs the Customs know predetermined results. The case of insufficient information or basis to determine at the request of the customs declaration, the Customs authorities notify the customs or suggest additional information, related documents.
3. Within a period of 60 days from the date of notification in writing previously defined results, if the Customs don't agree with predetermined results, then have the right to ask the Customs authorities to review the results. Customs authorities have the responsibility to consider and respond to the results for the customs within the prescribed time limit.
4. Written notice results pre-determined legal value to Customs Customs procedures when real goods export and import match information, related documents, samples of goods which the customs declaration has to offer.
5. Government regulations detail the conditions, procedures, predetermined duration, number of origin, the customs value; the deadline for resolving a request to review the results determined in advance; validity period of previously defined text specified in this article.
Article 29. Customs 1. The customs must confess fully, accurately, clearly the criteria of information declarations to customs.
2. the Customs Declaration is made by the electronic method, except the Customs is on customs declaration paper as specified by the Government.
3. customs declarations were registered valued customs procedures. Commodity management policy, tax policy for goods exports, imports are applied at the time of registration of customs declarations, except where the laws on export taxes, import duty otherwise.
4. The Customs has identified flaws in the customs declaration is made the additional declaration in the following cases: a) for goods are customs procedures: before the customs authority informed the examining customs records directly;
b) for goods that have been adopted: within a period of 60 days from the date of customs clearance and prior to customs inspection decision after customs clearance, inspection, except where additional mining content related to the export and import permits; check the quality of specialized goods, health, culture, quarantine of animals, plants, and food safety.
So the time limit specified in point a and point b of this paragraph, the new customs discovered flaws in the Customs shall implement additional stubs and processed under the provisions of tax legislation, the law on the handling of administrative violations.
5. The Customs customs declarations are submitted incomplete or substitute certificate from the customs declarations to customs and customs declaration within the time limit prescribed in article 43 and article 50 of this law, once to export and import many times in a certain period of time for certain items.
6. Goods being made of customs procedures or customs finished but still are under customs supervision, the customs are changing the type of the export or import in accordance with the customs legislation.
Article 30. Registration of customs declaration 1. The method of registering the customs declarations are defined as follows: a) the electronic customs declaration is registered under the electronic method;
b) customs declarations are registered directly in the Customs Agency.
2. customs declarations are registered after the Customs authorities accept the Declaration of the customs. Registration time is indicated on the customs declaration.
The case does not accept registration of customs declarations, the Customs Agency reported the reason in writing or via electronic method for customs people know.
Article 31. The base, the Authority decided to check customs based results analysis, risk assessment and the information related to the goods, the Customs heads where the handling of customs records decided to check the customs records, reality check.
Article 32. Check out the profile of customs When checking customs records, the customs check the accuracy, completeness, conformity of the content in documents with customs customs records, checking for compliance with the commodity management policy, tax policy for export goods , import and other provisions of the relevant laws.
Customs records check is done through a system of electronic data processing or directly by the customs officials.
Article 33. Reality check of the goods 1. The goods in one of the following cases are exempting reality check: a) the goods serve as emergency requests;
b) specialized goods serving defense, security;
c) goods in special cases by decision of the Prime Minister.
2. Goods specified in paragraph 1 of this article that detects signs of violation of laws must be checked.
3. Goods not subject to the provisions in clause 1 of this article, the reality check is done on the basis of applied risk management. 4. The goods are animals, plant life, difficult preservation, other special goods a priority check in advance.
5. The reality check of the goods by the customs officer made directly or by machinery, technical equipment, other business measures.
The reality check of the goods is of the customs or their legal representative after signing the Customs Declaration and the goods have been put to the test location, except in cases specified in article 34 of this law.
6. The reality check of the goods in the place check with neighbors are made by agreement between the parties.
7. Minister of finance detailing the reality check of the goods.
Article 34. Reality check of the goods in case of absence the customs 1. The reality check of goods customs people due to the absence of the heads of customs where the goods stored and responsible decision in the following cases: a) To protect the security;
b) to safeguard hygiene, the environment;
c) signs violate the law;
d) Too the time limit 30 days from the date of goods imported to the gate where the customs declaration is not to make customs procedures;
DD) other circumstances as stipulated by law.
2. actual checking absence customs people are conducted under the form: a) check does not penetrate through the shed;
b) tested by technical equipment, other professional measures of customs;
c) Open the cargo to check directly with the presence of representatives of State bodies in the area, representing the transport business, the business of ports, warehouses, parking. The examination must be made in writing signed by the parties concerned.
Article 35. Responsible for checking the goods, means of transport in the area of customs activities 1. Within the area of operation of customs, customs is responsible for checking the goods, means of transport.
The case under the provisions of the law are specialized test for quality, health, culture, animal and plant quarantine, food safety for goods, means of transport, the customs authority to base test results of the specialized agency to decide customs.

2. Goods in specialized test objects have to be kept at the gate before being adopted. The case of the provisions of the law take the goods of other locations to conduct the inspection of goods or majors are required to put the goods on preserving the location retained must meet the conditions of the customs surveillance and that goods subject to the supervision of the Customs until they were adopted.
The owner of the goods is responsible for preserving, storing goods in specialized testing location or locations of the home goods store until the customs clearance decisions.
3. The time limit for the specialized inspection for goods made in accordance with the relevant legislation. Specialized Inspection Agency has the responsibility to announce the test results for the customs authority within 10 working days from the date of the test results.
4. Bureau Chief Bureau of customs, in coordination with the specialized inspection agencies at the gate to ensure speedy clearance of goods and means of transport.
Article 36. Clearing of goods 1. Clearing the goods is the customs allows to export and import goods when they meet the following conditions: a) the goods are eligible to be exported, imported but have not identified the official tax amount payable;
b) The Customs has filed taxes or be credit guarantee organizations of tax on a basis of self declaration, tax calculation of the customs.
2. The time limit for determining the number of official tax are filed not more than 30 days from the day the goods; the case of the goods need to assess this period counted from the date of the inspection results.
3. where the customs declaration does not agree with the determination of the tax of the customs authority it shall be the right to complain. The complainant, complaints made under the provisions of the law on complaints.
Article 37. Customs clearance of goods 1. The cargo was adopted after the completion of customs procedures.
2. where the Customs had completed customs procedures but have not yet filed, filed incomplete tax within the time limit prescribed, the goods are adopted when credit institutions guarantee about the amount of tax payable or tax deadlines applicable under the provisions of tax legislation.
3. Where the goods sanctioned administrative offense of fine form by Customs and goods that are allowed to export, import, the goods may be adopted if already paid the fine or be credit institutions of guarantee about the amount to be paid to implementation of sanctions decided by the customs or competent State agencies.
4. For goods to examine, analyse, appraise to determine eligible for export, import, customs clearance of goods made only after identifying the goods to be exported, imported on the basis of conclusive testing, analysis, inspection or test free agency's specialized inspection under the provisions of the law.
5. Goods serve as emergency requests; specialized cargo security service, Defense; diplomatic bag, the bag, the baggage of agencies, organizations, individuals are entitled to privileges, immunities are adopted according to the provisions of article 50 and articles 57 of this law.
Article 38. The object, method and time of customs supervision 1. Customs supervision subjects consisting of goods, means of transport, means of transport and cargo under customs supervision.
2. customs supervision is performed by the following method: a Customs seal);
b) direct monitoring by the customs officer;
c) using the media, the technical equipment.
3. The base results analysis, risk assessment and other information relevant to the monitoring subject to customs, the Customs decide appropriate monitoring methods. The case could violate the law, customs authorities conduct the actual test.
4. customs supervision time: a) imported goods subject to customs supervision from the time to the area of operations of customs clearance, before being freed and brought goods out of customs activity areas;
b) export goods free of reality check of goods subject to customs supervision from the time of customs clearance to leave the area of customs activities. The case is fact check, goods subject to customs supervision from the start of the actual goods to check when out of customs activity areas;
c) goods in transit subject to customs supervision from the time to the first entry gate to when out of the gate the last export;
d) customs supervision time for vehicles made under the provisions of article 68 of this law.
Article 39. The responsibility of the customs in the customs monitoring operation 1. Implementation of appropriate monitoring methods facilitate export activities, import, exit and entry, transit and customs management of guarantees for goods under the provisions of this law.
2. Use the media, technical equipment guarantee the customs supervision pursuant to the provisions of this law.
3. Guide to check compliance with the regulation on customs supervision of the customs, port business, storing, production base for export goods and the parties concerned.
Article 40. The responsibility of the customs, the Commander or the operator of transportation customs surveillance operations 1. Executive and create conditions for the Customs supervise the Customs according to the provisions of this law.
2. Ensure the status quo of goods and Customs sealed; carriage of goods in the correct routes, schedules, time was the Customs accept. The case of the goods lost, misplaced or damaged then the Customs shall bear responsibility according to the provisions of the law.
3. Use the correct goods declaration purposes with the customs.
4. Use the transport of the goods qualify pursuant to customs bodies apply the customs surveillance methods accordingly.
5. To present records and goods for customs inspection when requested.
6. In case of force majeure which are not guaranteed to be the status quo of the goods, the Customs seal or not according to the freight routes, route, time, then after you apply the necessary measures to limit and prevent loss occurs must immediately notify with customs to handle; the case could not be reported immediately to the Customs shall, depending on the appropriate areas to inform the police, border guard, the marine police to confirm.
Article 41. The responsibility of the port business, active in storing customs supervision 1. Venue layout to accommodate vehicles, technical equipment serving customs surveillance at the request of the Customs authorities.
2. Connect the management information system of the enterprise with the electronic customs systems of the customs authority to manage the goods are subject to customs supervision put into store, taken out of the port area, warehouse, Miami.
3. the full implementation of the management modes, statistics, store vouchers, books, figures put into store, taken out of the port area, warehouse, under the provisions of the law and the present, provides for customs authorities when required.
4. Provide information and cooperation with customs authorities in the monitoring, inspection, monitoring, goods in, kept at the port area, warehouse, Miami.
5. Preserving, arranging, retention of the status quo of cargo in the port area, storing the request monitor, the Manager of the Customs Office.
6. Allow only the cargo out, into the port area, warehouse, parking when there's evidence of the customs.
7. implementation of the decision of the competent authorities on the handling of the goods violate.
Section 2 PRIORITY MODE for BUSINESS Article 42. Conditions apply priority mode 1. The enterprise applies the priority mode when meet the following conditions: a) compliance with customs legislation, tax legislation in 2 consecutive years;
b) Have turnover, annual imports reaching specified level;
c) implementing e-customs procedures, tax procedures; information technology program manager, export-import operations of the business networking with the Customs authorities;
d) make the payment through the Bank;
DD) Has an internal control system;
e) good standing provisions of the law on accounting, auditing.
2. enterprises in priority countries, territories have signed a mutual recognition agreement on business priorities with Vietnam priority mode are applied according to the provisions of this law.
3. Government Regulation details conditions, recognition procedure, renewal, suspension, suspension, priority mode, the management for the enterprise applies the priority mode.
43 things. Priority mode for business 1. Inspection exemption certificate from the relevant Department of the customs records, reality check free goods in the process of implementing the customs procedure, unless there are signs violate the law or random inspections to assess compliance with the law.
2. Customs procedures by customs declarations are not yet complete or replacement certificate from the customs declaration. Within 30 days from the date of registration of customs declarations are not yet complete or since the date of submission of the certificate from the customs declarations, replace the customs must file a complete customs and related documents in customs records.
3. A priority when implementing the procedure of tax for goods under the provisions of tax legislation.
Article 44. The responsibility of the Customs authorities in the implementation of priority mode 1. General Director of the Bureau of customs, recognized, renewal, suspension, suspension of the application of priority mode for the business.
2. the customs authority levels are responsible for: a) check, supervise, assess the compliance of the business;
b) guide the business of policy, regulation of tax and customs legislation.
Article 45. The responsibility of the enterprise applies the priority mode 1. Recurring annually give the Customs audit reports, financial reports.
2. Observance of the regulations on inspection and supervision of customs.

3. Notify the Customs processing decisions violating the law on taxation, accounting of the competent agency for business.
Item 3 check, CUSTOMS SUPERVISION of goods and ASSETS MOVE LUGGAGE, Article 46. Check, customs supervision of goods temporary import, re-export trading 1. Temporary import customs formalities and customs procedures appeared to be made at the Bureau of customs gate.
2. Inspection and supervision of customs for goods imported temporarily, re-export business is regulated as follows: a the business goods temporarily imported), appeared to be kept at gate areas or places subject to inspection, customs supervision;
b) temporary business goods import, re-export subject to check, customs supervision from the time of temporary import customs procedures to when appeared out of the territory of Vietnam; the customs or temporary business entry, re-export of the goods is responsible for preserving the goods temporarily imported during Vietnam and kept at the main re-export of goods temporarily imported.
3. Goods imported temporarily must re-export within the prescribed time limit; cases not re-export that moved inland consumption to make customs procedures as for imported goods.
Article 47. Check, customs supervision of goods sold in the duty free shop 1. Goods sold at duty-free shops make customs procedures at the Bureau of customs duty free store management.
2. Inspection and supervision of customs for goods sold at duty-free shops are specified as follows: a) goods sold at duty-free shops must be kept at the duty free shop, storage of duty-free sales enterprise meet the requirements of customs supervision. Cargo retention period not exceeding 12 months from the date of completion of the customs formalities. Where there is good reason, Director of the Bureau of customs duty free store management renewal once no more than 12 months;
b) goods sold at duty-free shops are subject to customs supervision, inspection from customs procedure before being sold, exported or processed according to the provisions of the law.
3. Goods temporarily imported for sale in duty free shops if transferred to domestic consumption customs procedures as for imported goods.
Article 48. Check, customs supervision of goods temporarily imported, exported 1. The types of temporary imports, goods temporarily exported include: a) the media spin to contain goods;
b) machinery, equipment, professional tools to work within the given time limit;
c) machinery, equipment, means of implementation, the mold, the form according to the lease, borrow to manufacturing, construction;
d) components, spare parts of imported ship to alternative service, ship repairing, foreign aircraft;
DD) commodity fair, exhibitions, product launches;
e) other goods under the provisions of the law.
2. the temporary export goods are re imported, goods temporarily imported to re-export within the time limit specified and must be made to customs procedures.
3. the temporary export goods, temporary import of goods in a customs declaration be re import, re-export as more shipments of various customs declarations re import, re-export.
4. the temporary export goods without re importing the goods temporarily imported without re-export if sold, donated, exchanged to make customs procedures as for goods export, import.
5. Government detailing this.
Article 49. Check, customs supervision of goods as gifts 1. The cargo is gifts must be made to customs procedures; If the goods are for export, import conditions must comply with the provisions of the law on the export, import conditions.
Prohibits the export and import of goods as gifts in the list of goods banned for export, all imported.
2. The goods are tax exempt gifts made under the provisions of tax legislation.
Article 50. Check, customs supervision of the goods serve emergency requirements, specialized goods, Defense Security Service 1. Goods serve the emergency request is served the remedial of disaster, disease or goods serve the emergency relief requirements.
Goods serve the emergency requests are confirmed in writing by the competent State bodies.
The customs are using incomplete customs declaration or certificate from the customs declarations alternative to customs procedures. Customs cargo clearance decision on the basis of incomplete customs declarations or documents replacing customs declarations.
Within 30 days from the date of registration of customs declarations are not yet complete or since the date of submission of the certificate from the customs declarations, replace the customs must file a complete customs and related documents in customs records.
2. specialized cargo security service, Defense: a) specialized goods, Defense Security Service under the text confirmed by the Minister of national defence or the Minister of public security, the customs are using incomplete customs declarations to customs procedures. Customs cargo clearance decision on the basis of incomplete customs declarations.
Within 30 days from the date of registration of customs declarations, the customs must file a complete customs and related documents in customs records;
b) specialized goods, Defense Security Service has security requirements as certified by the Minister of national defence or the Minister of public security are exempt from customs and check out reality.
Article 51. Check, customs supervision of the goods traded, the exchange of border residents 1. Buy and sell goods, exchange of border residents are domestic goods, the normal production of border residents of Vietnam with border residents of the country shares a border with Vietnam.
2. purchase and sale of goods, exchange of border residents subjected to checks, customs supervision; where no customs authority shall be subject to the checks, monitoring of border guard according to the provisions of this law.
Article 52. Check, customs supervision of the goods exported, imported through the postal service, courier 1. Export and import goods through the postal service, courier to make customs procedures, subject to the checks, the customs supervision.
2. in case of authorized Customs is offering businesses postal services, enterprise business services international courier they must carry the responsibility of the Customs according to the provisions of article 18 of this law; just be moved, the goods after they are adopted.
Article 53. Check, customs surveillance assets move assets move of individuals, families, organizations must do, subject to the customs check, customs supervision.
Individuals, organizations, export and import of goods is property move must have proof of residency, the operations in Vietnam or abroad.
Article 54. Check, customs supervision of the exit and entry 1. The baggage of the exit and entry must be subject to the checks, the customs surveillance at the gate.
2. Baggage of the exit and entry beyond the norm to do duty free customs procedures as for goods export, import.
The exit and entry can send the baggage warehouse at the gate and get back as entry, exit.
3. standard baggage, the baggage limit tax exemption made under the provisions of tax legislation.
Article 55. Check, customs supervision of foreign exchange cash, and Vietnam assignment tool, cash, gold, precious metals, gems of the exit and entry 1. The exit and entry to bring foreign currency in cash, and Vietnam assignment tool, cash, gold, precious metals, gems and subjected to inspection, customs supervision.
2. The entry to bring foreign currency in cash, and Vietnam assignment tool, cash, gold, precious metals, gemstones exceeding the regulations of the State Bank of Vietnam to customs at the gate.
3. exit People bring foreign currency in cash, and Vietnam assignment tool, cash, gold, precious metals, gemstones exceeding the regulations of the State Bank of Vietnam to customs and license under the provisions of the State Bank of Vietnam at the gate.
Article 56. Check, customs supervision of the goods on the means of transport 1. The goods on the means of transport do not have to do customs but subjected to checks, customs supervision.
2. The goods purchased from the transport means of entry must be Customs procedures for goods imported.
3. supply of goods transport service, must transit customs procedures as for goods exports.
Article 57. Check, customs monitoring diplomatic consular bags, bags, luggage, vehicles of agencies, organizations, individuals are entitled to privileges, immunities 1. Preferential, exempt from the provisions of this law includes incentives, waivers of customs, customs inspection.
2. diplomatic Bags, the bags are free, the free customs checks.
Baggage, transportation of the audience enjoying the privileges, exemptions under the provisions of the law of privileges, immunities for diplomatic missions, consular and representative bodies of international organizations in Vietnam are exempt from Customs examination.
3. When you have confirmed the diplomatic bag base, consular bag be abused on purpose contrary to international treaties on diplomatic consular relations, to which the Socialist Republic of Vietnam is a member or in luggage, cargo transport in the list of goods banned for export , all imported, goods not enjoy preferential, exempt, the General Director of the Customs Bureau decided the processing according to the provisions of international treaties.
Article 58. Check, customs surveillance, handle the cargo backlog of 1. The cargo backlog is stored in the port area, storing in customs activities include: a) the home goods that the goods declared abandoned or perform acts demonstrate the abandonment.

Do not admit the cargo owners from abandoning or perform acts demonstrate the waiver for goods signs violate the law;
b) imported goods too 90 days from the arrival date the gate but no people;
c) commodities by enterprises trading port, warehouse, Miami collectors during the unloading of the goods;
d) goods imported in addition to invoices, statements of goods but not people to receive.
2. where the Customs authorities have grounds for identifying goods specified in paragraph 1 of this article is smuggling goods then processed according to the provisions of the law.
3. Goods specified at points b, c and d of paragraph 1 of this article without the recipient, then the Customs public notice on the mass media. Within a period of 60 days from the date of the notice, if the owner of the goods to the recipient shall be Customs procedures and sanctioned under the provisions of the law on handling administrative violations; If there is no person to receive the handle according to the provisions in paragraph 6 of this Article.
4. Goods specified in paragraph 1 of this article in an perishable, frozen, toxic chemicals, dangerous goods, expire the use they must promptly under the provisions of this law and other provisions of the relevant laws.
5. The business of the port are responsible for storing layout location port, warehouse, Miami met the conditions the customs supervision to keep the cargo backlog; coordinate handling cargo backlog as specified in paragraph 6 of this Article.
6. The handling of the cargo backlog is made as follows: a) for cargo backlog, the Customs handled according to the provisions of the law. Sale of goods case backlog, the sales proceeds are remitted to the State budget after deducting the expenses of sale and costs saving storing port in the port business, warehouse, Miami;
b) for goods to pollute the environment, means of transport, the transport operator or the person authorized to transport means owners are responsible for the transport of goods out of the territory of Vietnam. The case did not identify the owners of means of transport, means of transport or who are owners of means of transport, customs, in coordination with the business of ports, warehouses, parking, local authorities and relevant agencies perform destruction.
Item 4 CHECK, CUSTOMS SUPERVISION OF GOODS IMPORTED to WORK, PRODUCE GOODS for EXPORT to article 59. The responsibility of the customs control, customs supervision of goods imported to work, produce goods exported 1. The goods are raw materials imported for processing, the production of goods for export are subject to inspection, customs supervision from the time of importation, in the process of producing the products until the product is exported or change the purpose of use.
2. the customs authority is responsible for: a) check processing facility, production; machining capacity, production of individual organizations to import raw materials, materials, machining to produce goods for export;
b) test using imported raw materials, in process of fabrication, production of export goods, check the amount of inventory of goods held for personal, work, produce goods for export;
c) examine the management, settlement, using raw materials of the Organization, the individual importing raw materials, materials for production and processing of goods for export.
3. The inspection, customs supervision as defined in this Article follow the principles of risk management. Article 60. The liability of the Organization, the individual machining, production of export goods 1. Notice the base work, produce goods for export to the customs authority.
2. Using raw materials imported to the purpose of processing, the production of export goods. Case change to use customs procedures under the provisions of this law.
3. Retention of goods, raw materials, materials used to produce goods for export, in the production area; the case kept outside the manufacturing sector must be the consent of the customs authority.
4. Fully implementing the mode of management, accounting, statistics, store vouchers, books, figures to put on, take off the base machining, production; to produce books, documents, goods when the customs check.
5. Implement report management, use of raw materials, materials, import, export goods under the provisions of customs legislation.
Section 5 inspection, CUSTOMS SUPERVISION OF GOODS in bonded WAREHOUSE TAX COLLECTORS RETAIL LOCATIONS, Articles 61. The goods send in bonded warehouse tax collectors retail location, 1. The goods send bonded are kept in time not exceeding 12 months from the date sent to the repository; where there is reason then was Director of the Bureau of customs bonded warehouse management are renewed once no more than 12 months.
2. Raw materials are kept in a tax warehouse to produce goods for export in the period not exceeding 12 months from the date sent to the repository; the case of reason according to the requirements of the production cycle, is the Chief Bureau Bureau of customs are a tax warehouse management renewal. Time of renewal consistent with the production cycle.
3. The goods are put in place to collect the goods travellers consisting of imported goods not yet made customs, commodity export has completed customs procedures or customs declarations registered but the reality check of the goods will be made at every collection location.
Goods are stored at locations collecting retail in time not exceeding 90 days from the date of putting into place the odd rows collection; where there is reason then was Bureau Chief of the Customs Bureau is managing collection retail locations renewed once no more than 90 days.
Article 62. Conditions established bonded warehouse tax collectors retail location, 1. Bonded warehouse, cargo collection locations are established in the following areas: a) the seaport of international civil aviation, port of export, the importer of the goods is established in the hinterland, gates, railway international transport;
b) industrial, high-tech zone, the tax-free and other areas under the provisions of the law.
2. the tax warehouse was established in the area of enterprise factory produce goods for export.
3. the General Director of the Customs Bureau decided to establish, extend operating time, pausing and termination of the operation, bonded warehouse, tax collectors retail locations.
4. Government Regulation details the establishment and operation of the bonded warehouse, location, tax collectors found odd.
Article 63. The rights and obligations of business enterprises in bonded warehouse, business location retail collection, enterprise business services retail, the owner of the goods, the tax warehouse 1. Business Enterprise bonded warehouse, cargo owners send bonded warehouse has the following rights and obligations: a) business enterprise bonded warehouse made the contract goods sent bonded; moving goods in the bonded warehouse under the agreement with the owner of the goods.
Business Enterprise bonded warehouse are responsible for performing the test requirements of the Customs authorities. Periodically 3 months, business enterprise bonded warehouse must be notified in writing to the Department of customs bonded warehouse management about the status of the goods and the operation of the bonded warehouse;
b) Home goods reinforced packaging, classification of the goods, sampling the goods and perform other work under the supervision of a customs officer; transferred ownership of the goods. The transfer of goods from the bonded warehouse to another bonded warehouse must be agreed in writing by the Director of the Bureau of customs are to manage the bonded cargo hold.
2. the tax warehouse Owner has the following rights and obligations: a) the retention of goods is imported materials and means used to produce exported goods;
b in) sorted, packaged, moving goods in the tax warehouse;
c) inform the Customs Office of the plan is expected to put the raw materials, materials in the tax warehouse to production;
d) periodically 3 months notice in writing to the Department of customs tax warehouse management about the status of goods and operational situation of the tax warehouse;
DD) at the latest on 31 January of every year is, to set the aggregate table of the Customs Import Declaration and the quantities of raw materials, supplies have taken on the tax warehouse, customs declarations of exports and the number of commodities exported in the previous year sent the Bureau of customs are a tax warehouse management.
3. the cargo Owner, the business gathering place retail and business services retail has the following rights and obligations: a) the owner of the goods is transferred ownership of the goods, packaging, repackaging, reinforced, repair, storage of the goods;
b) business services retail are separated, close the shipment of general cargo owners in a container, arrange, rearrange the cargo hold;
c) periodically 3 months, business location LCL collectors must notify in writing to the Customs Bureau is managing retail collection locations on the status and activities of the business gathering retail locations.
4. Business Enterprise bonded warehouse, business location retail collection, tax warehouse owners are responsible for performing accounting, statistics mode, media equipment, technical equipment management by electronic methods and networking with the Customs authorities to perform the check. Customs supervision under the provisions of this law.
5. Business Enterprise bonded warehouse, business location retail collection, enterprise business services retail, tax warehouse owners, cargo owners are responsible for the correct implementation of the provisions of the legislation on the operation of the bonded warehouse, location, tax collectors found odd.
Item 6 CUSTOMS, inspection, CUSTOMS SUPERVISION OF GOODS TRANSPORT SUBJECT to CUSTOMS SUPERVISION Article 64. Customs procedures for goods transport subject to customs supervision

1. transport of goods subject to customs supervision including goods in transit and goods moved the gate.
2. When the carriage of goods subject to customs supervision, the customs declarations to cargo; submit or present documents as defined in point b of paragraph 1 of article 24 of this Law.
3. The Customs received freight Declaration, examine the goods and documents by the customs people present to decide to allow carriage of goods subject to customs supervision.
4. During the carriage of goods under customs supervision, if the person making the Customs transit, transfer, storage, split shipment, change the mode of transportation or other work must inform and be the consent of the customs authority prior to implementation. Customs authorities have a responsibility to answer within 12 hours from the receipt of the notification of the customs.
Article 65. Routes, shipping time 1. The goods are subject to customs supervision must be transported right route, right, on time.
2. Route of transit cargo as specified by the Minister of transport.
3. freight lines move the gate due to the customs registration and customs where the receiving and handling resumes accepted.
Item 7 CUSTOMS, inspection, CUSTOMS SUPERVISION MEANS of TRANSPORT Article 66. Information message transport means owners of means of transport, transport operators, who are owners of means of transport or the authorized release certificate from transport to notify the information directly to the customs information system or through a country of export goods import and export the entry on the means of transport before entry, exit.
Article 67. Customs locations for means of transport vehicles when the exit and entry is through gate.
Transport means of entry must be Customs procedures at the entry gate first. Exit transport must be made at the Customs exit gate.
Article 68. Routes, times, subject to the supervision of customs with regard to means of transport 1. Transportation foreign trade entry, exit, transit must move according to the prescribed route, subject to customs supervision from the time of local activities to customs, the process of moving until out of the territory of Vietnam.
2. Means of transport Vietnam trade entry subject to customs supervision from the time to the area of customs activities until the whole of goods carried on means of transport be scrapped off from the means to do the import procedure.
Vietnam commercial transport vehicles exiting the customs supervision from the start showing until exports out of the territory of Vietnam.
3. Means of transport for commercial purposes not for entry, exit, transit subject to customs inspection and supervision when making customs procedures at the entry gate, exit or other location as specified by law.
4. When there is evidence that on the means of transport have hiding unauthorized merchandise, there are other signs violate the law, the Customs heads where customs formalities for means of transport, customs control captain decided to postpone the departure or stop means of transport to examine. The police must follow the rule of law; decision makers must be responsible before the law for his decision.
Article 69. Customs procedures for means of transport 1. When the customs formalities for means of transport, means of transport, the transport operator or the person authorized to transport home to customs; lodging, transportation vouchers presented to customs procedures; providing information, documents on goods and on means of transport.
The case of the vouchers concerned have met the requirements of the customs inspection, the owners of means of transport, means of transport or the transport owners not authorized Customs, except baggage, goods export, import of the exit and entry on the means of transport.
2. The time limit for submission of customs declarations and documents relate are specified as follows: a) for means of transport in transit was made immediately upon first entry gate and before the transportation through the exit gate at last;
b) for sea transport and entry is made at the latest within 2 hours after the port service transport message entry has to position the Shuttle Navigator; for the media and sea exit be done slowly for 1 hour before exiting vehicles;
c) for transport by air exit and entry is made as soon as the means of transport and entry to the gate and before the Organization of transport termination procedure export goods, passenger exit;
d) for rail transport, road and River Road exit, entry was made right after the means of transport to the first entry gate and before the transportation through the exit gate.
3. Means of transport, means of transport used in the the purpose of Defense, security, customs procedures to do the check, customs supervision.
4. Government regulations customs, inspection, customs surveillance vehicles.
Article 70. Convey, to prescription, cutting trailers, cargo, luggage transport on the transfer, to prescription, cutting trailers, cargo, baggage, on the means of transport are subject to customs inspection and supervision to be conducted only when the consent of the customs authority.
Goods conveyed, to prescription, prescription must be cut to keep the status quo of packaging, boxes and accessories.
Article 71. International combined transport inland shipping, inland shipping combined shipping goods for export, importing 1. Means of transport when shipping internationally, if allowed by the competent State authorities and meet the conditions of the customs supervision pursuant to the Minister of Finance shall be the combination of domestic freight.
2. Means of Transport Inland Transport, if allowed by the competent State authorities and meet the conditions of the customs supervision pursuant to the Minister of Finance shall be combined carriage of goods exports, imports are subject to customs supervision.
Article 72. The responsibility of the head of the airport, sea port, international transport railway station is the head of the Agency, the competent organizations in the airport, sea port, international transport rail has a responsibility to inform the customs information relates to the time came and went, and the nearby location of ships at sea , ships, trains, international transport; time unloading the cargo ship up, down, train, trains in international transport.
Item 8 CHECK, monitor, PAUSE to DO CUSTOMS PROCEDURES for IMPORT, EXPORT CARGO that REQUIRES the PROTECTION OF INTELLECTUAL PROPERTY RIGHTS Article 73. The rule checks, monitor, pause to do customs procedures 1. The subject of intellectual property rights had to be protected under the provisions of the law on intellectual property has the right to propose the Customs apply the measures examined, monitored or halted customs procedures for export and import goods signs infringe intellectual property rights.
2. the Customs authorities only decided to pause the customs procedures for export and import goods when the intellectual property rights owner or person authorized to legally have the form, proof of legal ownership of intellectual property rights, evidence of violation of intellectual property rights and have submitted a deposit or certificate from the guarantees of credit institutions to ensure compensation for damage and expenses incurred under the provisions of the law because the proposed pause made improper customs procedures.
3. The regulation on pause made customs procedures for export and import goods signs infringe the intellectual property rights provisions in this law does not apply to humanitarian aid goods, property moving, goods are entitled to the privileges, immunities, the luggage , gifts, gift tax free in the standard and the transit of goods.
Article 74. The recommended procedure to check, monitor, pause to do customs procedures 1. The subject of intellectual property rights directly or through authorized legitimate applicant customs authority to check, monitor, pause the customs procedures for export and import goods signs infringe intellectual property rights.
2. where the proposed inspection, supervision, intellectual property right owner or person authorized to pay legal fees in accordance with the law on fees and charges and provide full customs authority the following documents: a) form; authorized text in case of authorised applicant;
b) a copy of the degree of protection of industrial property rights or other documents proving ownership of the industry being protected in Vietnam or a copy of the certificate of registration of the contract of transfer of the right to use industrial property subject; a copy of the certificate of registration of copyright, rights related to copyright, rights to plant varieties or other documents of proof of copyright, rights related to copyright, rights to plant varieties;
c) detailed description of the goods infringing intellectual property rights, snapshot, the distinctive real goods with the goods infringing intellectual property rights;
d) list those who export, import of goods legal monitoring requirements; list of people who have the ability to export and import of goods infringing intellectual property rights.

The deadline to apply measures to check, customs supervision of goods requiring protection of intellectual property rights is 2 years from the date the Customs authorities accept the request of the subject of intellectual property rights. This time limit can be extended additional 2 years but not exceeding the duration of protection of objects of intellectual rights concerned under the provisions of intellectual property Law.
3. where the proposed pause customs procedures, intellectual property right owner or authorized person must give the Customs authorities the documents prescribed in paragraph 2 of this Article and submit the funds or vouchers guarantee by credit institutions in 20% of the value of the shipment according to the price stated in the contract or a minimum of 20 million if the unknown values the price of the shipment suspected infringement to compensation for damage and expenses incurred under the provisions of the law because the proposed pause made improper customs procedures.
Article 75. Reception, processing the application check, monitor, pause to do customs procedures 1. Where to get the form: a) Customs Bureau accepting proposals to pause to do customs procedures;
b) Customs Administration accepting the suggestion check, customs supervision.
2. the customs authority has the responsibility to inform in writing the applicant of acceptance or non-acceptance of application according to the following time limits: .2A) at the latest 20 days from receipt of the documents specified in clause 2 Article 74 of this law;
b) Slowly for 2 hours from the time of receiving the documents specified in paragraph 3 Article 74 of this law.
The case refused to answer the application in writing and stating the reason.
Article 76. The pause procedure to do customs procedures 1. The pause procedure to do customs procedures for the request was the Customs accept the suggested single check, monitoring is done as follows: a) When shipment detected signs of infringing intellectual property rights, the Customs Agency halt do customs and promptly notify in writing the person who asks to know;
b) within 3 working days from the date of notification of the Customs authorities, the request form does not have the required pause do customs procedures, the Customs Authority continued to make customs procedures according to regulations.
The case of the applicant requests in writing the proposal, at the same time filed a sum of money or documents of guarantee as defined in paragraph 3 Article 74 of this law, the Customs authorities decide to pause the customs procedures.
2. where the intellectual property right holder may be asked to pause to do customs procedures for goods signs infringe the intellectual property rights but no petition to examine, supervise the Customs authorities decide to pause to do customs if satisfies the provisions of paragraph 3 of this Law 74 Thing.
3. Duration of pause made customs is 10 working days from the date of the Customs decision. In case the requested pause there is reason then this time limit may be extended, but not more than 20 working days with the condition that the requested pause making customs procedures more monies to be paid or the guarantee certificate from the provisions in paragraph 3 Article 74 of this law.
4. End of time pause prescribed in clause 3 of this article where the request pauses do not sue the Customs and the Customs does not decide the case according to the procedures of handling administrative violations, the Customs Authority continued to make customs procedures for the shipment.
The case of the requested pause do customs procedures to withdraw the petition and the customs authority does not decide the case according to the procedures of handling administrative violations before the end of the pause period, the Customs authorities continue to make customs right for shipment.
5. intellectual property rights owner or person authorized to pay legal expenses incurred including storage fees, parking, unloading, storage of goods for shippers by pausing the incorrect customs procedures.
6. the Customs authorities repay the funds secured for the intellectual property rights owner or person authorized to legally after the intellectual property right owner or authorized person has legal service in payment of the costs and damages incurred by the decision of the customs authority or competent authority.
7. Time limit for submission of tax (if any) are calculated from the day the Customs decided to continue making customs clearance for the shipment.
Item 9 CHECK AFTER CUSTOMS Article 77. Following Customs inspection 1. Check the following Customs inspection activities is of the Customs for customs records, accounting books, accounting documents and the other documents, documented data, having regard to the goods; reality check of the goods in case of need and also the following conditions when goods have been adopted.
Following Customs inspection to assess the accuracy and honesty of the content of the documents, records that the Customs has opened, filed, present to the Customs authorities; Reviews for compliance with the customs law and the other provisions of the law relating to the management of the export and import of the customs.
2. Check the following Customs clearance is done at the Customs Office, the headquarters of the customs.
The Customs Headquarters, including the headquarters, branch, the store where the produce, where retention of goods.
3. The time limit for check after customs clearance is 5 years from the date of registration of customs declarations.
Article 78. The following test cases through 1. Check when there are signs of violation of customs law and other provisions of law relating to export and import management.
2. for cases not subject to the provisions in clause 1 of this article, the following Customs inspection is made on the basis of applied risk management. 3. Check for compliance with the laws of the customs.
Article 79. Following Customs inspection at Customs Headquarters 1. Director of the Bureau of customs, Bureau Chief of the Customs Bureau issued the decision after a customs inspection, ask the customs provided commercial invoice, transport documents, contracts for the sale of goods, the certificate from the certificate of origin of goods, payment vouchers, records, technical documentation of goods related to the records are being checked and explain the content the view.
The test of time to be determined in the decision to test, but a maximum of 5 working days.
2. check clearance decision must send the customs within 3 working days from the date of signing and the slowest is 5 working days prior to the date of conducting the test.
The Customs have accountability, provide records, documents relating to the records being examined at the request of the Customs authorities.
During the inspection, the Customs has the right explanation, additional information and documents related to customs records.
3. The processing of test results shall be as follows: a) case information, documents, materials and contents for the proven customs content is true then the accepted customs records;
b) case does not prove to be Customs content is true or the Customs does not provide records, vouchers, documents, no explanation required to check the Customs authorities decide to handle under the provisions of tax legislation, the law on the handling of administrative violations.
4. within 10 working days from the end of the test, the test decision must sign the notice of inspection results and send it to the customs.
Article 80. Following Customs inspection at the headquarters of the customs 1. The Authority decided to check through the following: a) General Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau decided the following Customs inspection in the country;
b) Director customs inspection after the decision adopted in the management of the Directorate. business test cases not in geographical range was assigned to the Bureau of customs, the report Of the Bureau of customs to review assigned units to perform the check.
The inspection reviews of law abiding people Customs made according to the following test plan adopted annually by the General Director of the Bureau of customs.
2. The time limit for check after customs clearance: a) the time limit for check after the clearance specified in the decision to test, but a maximum of 10 working days. Test time is calculated from the start date to conduct the test; case of large test range complex content, then the person who signed the decision to check can renew once no more than 10 working days;
b) decide to check after the customs must send the customs within 3 working days from the date of signing and the slowest is 5 working days prior to the date of conducting the check, except in the case prescribed in clause 1 Article 78 of this law.
3. The sequence, the following Customs inspection procedures: a) announced the decision after checking customs when conducting checks;
b) collate the content declarations with the accounting books, accounting documents, financial statements, related documents, the actual status of the export goods, imported in the scope, the content of the decision the following Customs inspection;
c) Set the minutes checked after customs clearance within 5 working days from the date of the end of the test;
d) within 15 days of the end of the inspection, the inspection decision should conclude the check and send it to the customs. The conclusion should check the comments on the expertise of the competent authority, the time limit for signing comment check is calculated from the date of the opinion of the competent authorities. The competent professional bodies have comments within 30 days from the date of the request of the Customs authorities;
DD) processed under the authority or the authorized transfer of processing according to the test results.
4. where the customs declaration does not accept the decision to check, no explanation, provided records, documents on time for the customs, the customs agency profile base, collected documents, verify to determine the handle under the provisions of tax legislation, the law on the handling of administrative violations or perform specialized inspections under the provisions of the law.

Article 81. Duties and powers of customs officials in the following Customs inspection at the headquarters of the customs 1. General Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the Bureau of customs duty, the following powers: a) issued the decision to test, check the Union;
b) extend the time check in case of need;
c) issued conclusion check; processing of test results; the decision to handle under the provisions of tax legislation, the law on the handling of administrative violations under the authority or the recommendations of competent person decides to treat as prescribed by law;
d) complaints, accusations as prescribed by law.
2. the head of delegation had the task, check the following powers: a) the organisation, steering group members check done the right content, the object, the time limit for check out in the deciding test;
b) ask the Customs supply information, document, report in writing the explanation about the issues related to content check, present the goods for inspection in case of need and conditions;
c) Set the minutes and report the Authority dealt with acts of the Executive, not hindered, delayed implementation of the decision of the customs inspection;
d) custody, sealing material, exhibits in case Customs have manifested a pipe, destruction of documents and exhibits related to the violations of the law;
DD), sign checks;
e) report the test results to the person who issued the check and take responsibility for the accuracy, truthfulness, objectivity of that report.
3. test group members have the following duties and powers: a) perform duties as assigned by the head of the delegation test;
b) reported the results of the mission assigned to the head of the delegation test; responsible before the law and head of the delegation to check on accuracy, honesty, objectivity of the report;
c), check the sign as assigned by the head of the test group.
Article 82. The rights and obligations of the customs in the following Customs inspection 1. Implementation of rights and obligations under the provisions of article 18 of this law.
2. Provide timely, complete, accurate records, vouchers on request and is responsible for the accuracy, the integrity of the record, evidence from that.
3. Refuse to provide the information, the document is not relevant to the test content, information, documents in the State secrets law, except where otherwise stated.
4. get a conclusive test and asked to explain the content of a test conclusion; reserve the comments in a conclusive test.
5. Request the Minister to present the inspection group decided to check, customs identification in case of following check clearance at the Customs Headquarters.
6. test requirements observance after the customs, someone competent to work with customs.
7. Explanation of related issues at the request of the Customs authorities.
8. Sign the check.
9. the executor to decide handling of customs and other competent authorities.
Chapter IV the ORGANIZATION COLLECT TAXES and OTHER REVENUES for GOODS exports, IMPORTS of Article 83. The responsibility of the customs in the Declaration, tax calculation, tax and other revenues 1. Declaration, tax calculation correctly, honestly, in full, on time and responsible for the Declaration, tax calculation.
2. Tax and other revenues in full, on time as prescribed by the law on taxes, fees, charges and provisions of relevant laws.
3. Accept the decision of the customs authority of taxes and other revenues prescribed by legislation on taxes, fees and other provisions of the relevant laws.
Article 84. The responsibility of the Customs Agency in organizing tax and other revenues 1. General Department of customs organizations make unified tax and other revenues for goods export and import; adopting measures to ensure the proper collection, collecting enough taxes and other revenues prescribed by legislation on taxes, fees and other provisions of the relevant laws.
2. the Customs office where the export formalities, import of goods according to the functions and authority was decentralized to check the Declaration, tax calculation; make tax free, tax breaks, tax refund, do not collect taxes, assessments, tax debt relief, tax renewals, slow money filed, fines for the customs declaration; other revenues, tax collectors and tax management.
Article 85. Define tax rates, tax time, the time limit for payment for the goods export, import of the determination of tariffs for goods exports, imports based on the commodity code and tax policy for goods exports, imports in effect at the time of the tax calculation.
The time of tax calculation, tax deadlines for goods exports, imports made under the provisions of tax legislation.
Article 86. Customs value 1. The customs value is used as the basis for the calculation of the export taxes, import and export statistics, import.
2. the customs value of goods export is the sale price of the goods as of the gate, not including insurance premiums and the cost of international transport.
3. the customs value of imported goods is the actual price is charged to enter the first gate, in accordance with the law of Vietnam and the international treaties to which the Socialist Republic of Vietnam is a member.
4. tax rate is the exchange rate between coins Vietnam with foreign currencies by the State Bank of Vietnam announced at the time of the tax calculation. The case at the time of the tax that the State Bank of Vietnam does not publish rates shall apply the exchange rate of the time of publication.
5. Government detailing this.
Chapter V prevention of smuggling, ILLEGAL TRANSPORT of GOODS ACROSS BORDERS Article 87. The Mission of customs in the prevention of smuggling, illegal transport of goods across the border 1. Within the scope of its powers, duties, customs agency level implementation tasks, against the smuggling, illegal transport of goods across the border.
2. the customs authority levels were established dedicated units to perform the mission, against the smuggling, illegal transport of goods across the border.
Article 88. The scope of responsibility, fight against smuggling, illegal transport of goods across the border 1. Within the area of operation of customs, customs is responsible for checking, monitoring, customs control of goods and means of transport to proactive prevention of smuggling, illegal transport of goods across the border.
The case of the goods, the means of transport has not taken out of the scope of local customs activities that the Agency, organization or individual that acts of smuggling, illegal transport of goods across the border, the organs, organizations and individuals that notify the Customs to check handling.
Determine the base case goods smuggling, illegal transport across the border, the means of transport carrying goods smuggling, illegal transport across the border are moving from the area of customs operations outside the area of customs operations, the Customs authorities continue to pursue , notify the police, border guard, Coast Guard, local market management to coordinate, at the same time adopt measures to prevent, treat as prescribed by law. The stop, chased foreign means of transport are going in Vietnam waters are made according to the provisions of the law of the sea of Vietnam.
2. where the goods and means of transport were taken out of the scope of activities of local customs that relevant State agencies have evidence that there are acts of smuggling, illegal transport of goods across the border, according to the authority, the agency that conducted the testing, processing in accordance with the law; the customs are responsible for coordinating with the relevant State agencies implementing measures for prevention of smuggling, illegal transport of goods across the border.
3. For goods subject to customs supervision are transported on the route, the customs authority is responsible for monitoring the measures taken by the customs services; When there are violations of the law, the customs authority, in coordination with the relevant State agencies examined, processed according to the provisions of the law.
4. In the internal waters, territorial sea, contiguous zone, the Customs perform, patrol coordination, control aimed at preventing acts of smuggling, illegal transport of goods across the border; implement measures to prevent and handle breach under the jurisdiction of the internal waters, the territorial accord with the provisions of the law of the sea of Vietnam.
5. the people's committees of all levels and directing activities of customs authorities and other relevant State agencies locally in the mission, against the smuggling, illegal transport of goods across the border.
6. The Government detailing the measures the customs control services; responsible for coordination of the agencies with the Customs authorities in the prevention of smuggling, illegal transport of goods across the border.
Article 89. Customs authorities in the application of the preventive measures, the fight against smuggling, illegal transport of goods across the border 1. Force organization, build the database, applying business methods to control customs, collect domestic and foreign information related to customs activities to proactive prevention of smuggling, illegal transport of goods across the border, serving Customs cargo and checked after customs clearance; coordinating with the authorities to protect the secret of who provides the service information of smuggling, illegal transport of goods across borders under the provisions of the law.
2. Perform customs control of goods, means of transport; hosted, in cooperation with relevant State agencies implement prevention activities, smuggling, illegal transport of goods across the border in the area of customs activities.

When conducting customs control of goods, means of transport in the area of customs operations, the customs are measures to patrol, investigate, verify, or other professional measures according to the provisions of this law, the law of handling administrative violations, criminal law and law of criminal investigation organizations.
3. request the Agency individual organization concerned to provide information and documents to serve the inspection, investigation, verification of the behavior of smuggling, illegal transport of goods across the border.
4. Require the enterprise to provide postal services, courier mail, opening the goods are exported, imported via mail, courier to check when there is evidence that the parcels, goods that have documents, goods related to the smuggling, illegal transport of goods across the border.
5. Use flags, flares, beacons, sirens, speakers; use weapons and support tool under the provisions of the law on management, use of weapons, explosives and supportive tools.
6. In addition to the activity of local customs, the Customs Agency to coordinate, implement customs control activities for prevention of smuggling, illegal transport of goods across borders under the provisions of the law.
Article 90. The authority of the customs authority, the customs officials in handling acts of smuggling, illegal transport of goods across the border 1. Handling of administrative violations, apply preventive measures and ensure the handling of administrative violations in accordance with the law on handling administrative violations.
Where there is evidence that there is smuggling behavior, improper transportation of goods across the border, the Director of the Customs Bureau, the captain of the control in the Bureau of customs, the captain of the anti-smuggling and control Sea control squadron on the captain of the anti-smuggling Bureau of investigation have authority to stop vehicles the custody, prizes, violators. The order, the custody procedures, award violated the provisions of Law handling administrative violations.
2. When there are violations of customs legislation to the extent that prejudice to criminal liability, the customs authority, the customs officer has the authority to prosecute the case, the prosecution accused the investigative activities conducted under the provisions of criminal law and law of criminal investigation organizations.
3. the customs authority, the customs officer when conducting the activities specified in this Article be responsible before the law for his decision.
Article 91. The rights and obligations of organizations and individuals involved in the prevention of smuggling, illegal transport of goods across the border 1. In the prevention of smuggling, illegal transport of goods across the border, the Organization and the individuals concerned have the right to: a) to provide the information, documents and records of evidence related to the incident for violation of the customs; suggested customs examiner referendum to protect the rights, legitimate interests;
b) protected secrets, protect and be entitled to the remuneration specified by law when providing information, responsible, denounce the acts of smuggling, illegal transport of goods across the border.
2. in the prevention of smuggling, illegal transport of goods across the border, the Organization and the individuals concerned have the obligation to: a) who controls, who are present on the means of transport must approve the order to stop vehicles, examine and present papers, vouchers, documents required by the customs officials. The driver of the means of transport has the responsibility to provide every tunnel diagram, instruction, opened the place in question store the goods on the means of transport to the customs officer conducting the examination review;
b) credit institutions, insurance organizations are obliged to provide the records and documents relating to payment transactions, the transaction of insurance as required by the customs service to investigate activities, verify and handle the acts of smuggling, illegal transport of goods across the border;
c) organizations and individuals related to export, import, transit, transportation, immigration, transit is obliged to provide the information, records, documents that serve active investigation, verification and processing behaviour of smuggling, illegal transport of goods across the border; be present at the Customs Headquarters to explain the related content when requested.
Article 92. And use of technical equipment, the media serve the prevention of smuggling, illegal transport of goods across the border 1. The customs, the customs officer is equipped, use the medium technical services, support tools, weapons, flags, flares, beacons, devices, observation, screening, biochemical technology, mechanical equipment, electric, electronic and other media under the provisions of the law to perform tasks in the room , against the smuggling, illegal transport of goods across the border. The equipment, use of weapons, the tool must support under the provisions of the law on management, use of weapons, explosives and supportive tools.
2. where necessary, the customs, the customs officer on duty directly against the smuggling, illegal transport of goods across the border are required the Agency, organization, coordination, force individuals to support the media, to provide information; If the media is supported victims then the customs authority must compensate according to the provisions of the law.
Chapter VI STATISTICAL and CUSTOMS INFORMATION GOODS EXPORT and import CUSTOMS INFORMATION section 1 Article 93. Customs information the customs information is collected, stored, managed, used to serve the implementation of customs procedures; Statistics of goods export and import; application of risk management in customs service operations; following Customs inspection; Prevention of smuggling, illegal transport of goods across the border and other professional activities of customs authorities.
Article 94. Customs information system 1. Customs information system including: a) the database of system information;
b) technical infrastructure of information systems.
2. The database information to customs include: a) information on the export, import, transit;
b) information on the means of exit, entry, transit;
c) information about the Organization, individuals involved in export activities, import, exit and entry, transit;
d) other information related to the business activities of customs authorities.
3. The database information to customs to be centralized management, unified. General Department of Customs is responsible for the Organization of construction, management and development of the database, the technical infrastructure of the customs information system on the basis of updated, integrated information, full customs data; connect, share information and data with the information system of the Organization, individuals in addition to customs, the customs of the countries and international organizations in accordance with the law of Vietnam, international treaties to which the Socialist Republic of Vietnam is a member.
Customs Agency apply information security measures, preventing unauthorized access to the customs information system.
Article 95. Collect, deliver information to customs in the country of 1. Customs organizations to collect information from the following sources: a) professional activities of customs;
b), ministerial agencies concerned;
c) Organization, individuals involved in or related to the production and export activities, import, exit and entry, transit;
d) The sources of information.
2. The responsibilities and powers of the Customs authorities in collecting, to provide information to Customs: a) the reception, provide information for the customs declaration;
b) build, implement coordination mechanisms of Exchange, provide the information with the relevant authorities in the ministries, ministerial agencies concerned;
c) apply measures, professional techniques to collect information;
d) requires organizations and individuals to provide information related to export activities, import, exit and entry, transit;
DD) other relevant information sources.
3. The rights and responsibilities of the agencies, organizations, individuals in the provision of customs information: a) the Organization, individuals have the right to request customs agencies provide customs information related to rights, obligations;
b), ministerial agencies concerned have the responsibility to provide information related to export activities, import, exit and entry, transit to the customs authority;
c) Organization, individuals involved in or related to export activities, import, exit and entry, transit is responsible for providing information to the Customs authorities according to the provisions of this law and other provisions of the relevant laws.
4. Government detailing this.
Article 96. Gathering information overseas Customs 1. Customs information resources collected abroad include: a) information by the Customs authorities, other agencies of the State and territory offered under the agreement supports the Exchange and provision of information;
b) information by relevant international organizations provided under international treaties to which the Socialist Republic of Vietnam is a Member;
c) information of the Organization, individuals involved in or related to goods production and export activities, imports of goods provided upon request of the Customs authorities is made according to the provisions of the law of Vietnam and the international treaties to which the Socialist Republic of Vietnam is a member.
2. the Customs authorities held to collect information abroad to serve the following activities: a) determines the origin, the value of the transaction, standards, the quality of the imported goods;
b) determine the legality of the transaction, documents relating to the export and import of goods;
c) to verify the behavior of smuggling, illegal transport of goods across the border or other acts of violation of customs legislation;
d) verify information relating to participants or activities related to export, import, exit and entry, transit; export, import, transit; means of transport, entry, transit.
Category 2 GOODS EXPORTED STATISTICS, the IMPORT of Article 97. Statistical activities of export and import cargo

1. statistical activities of export and import goods is the process of collecting, processing, compilation, analysis, forecasting, reporting, dissemination of statistical information, storage of goods exported, imported by the General Department of customs implementation.
2. the statistical information of goods export, import is the product of statistical activities, including statistics of goods for export, import and a statistical data analysis.
3. The General Department of Customs Organization published the statistical publication of the goods for export and import.
Article 98. Cargo statistics report export, import Of the Customs Bureau reported the Ministry of finance, the Government statistical information of goods exports, monthly imports according to the prescribed schedule form and system analysis report reviews the situation of exports, imports of goods.
Chapter VII ADMINISTRATION of CUSTOMS Article 99. Content management for content management of customs on customs include: 1. building and directing the implementation of the strategy, planning, plan to develop Vietnam's customs;
2. Enact and implement the legal text of the customs;
3. Guidance, implementation and advocacy of customs legislation;
4. the regulation on organization and operation of customs;
5. training, fostering team building customs officer;
6. research organizations, the application of science and technology, management methods in modern Customs;
7. State statistics on Customs;
8. Inspection, testing, solving complaints, accusations and handle breach of customs legislation;
9. International cooperation on customs.
Article 100. The State administration of customs 1. The unified government administration of customs.
2. The Ministry of finance is responsible before the Government made unification the State management of customs.
3. The ministerial-level agencies, within the scope of the task, their powers are responsible for coordination with the Ministry of finance in the administration of customs.
4. the people's committees of all levels within the mission, his powers have a responsibility to implement the laws on local customs.
Chapter VIII TERMS of ENFORCEMENT of Article 101. Amendments and supplements to some articles of the law on tax administration of 78/2006/QH11 was amended, adding some articles of law No. 21/2012/QH13 1. Modify paragraph 5 to article 4 as follows: "5. the apply priority mode when performing the procedure on taxation for goods exports, imports if taxpayers meet the conditions for applying the priority mode according to the provisions of the customs law."
2. Amend paragraph 4 to article 32 as follows: "4. For goods exports, imports, the time limit for filing tax returns made under the provisions of the customs law."
3. Modify item 2 Article 34 as follows: "2. For goods exporters, importers, the additional tax records declaration made under the provisions of the customs law."
4. Modify Article 78 paragraph 1 point b as follows: "b The following test cases) adopted under the provisions of the customs law.
When examined after the customs if discovered signs of tax evasion, tax fraud, the Director checked after customs clearance, Director of the Bureau of customs, Bureau Chief of Bureau check after the Customs authorities decide to apply the measures specified in section 4 of chapter X of this law; "
5. Repeal of Article 77 paragraph 3 d; remove the phrase "and d" in art. 78 Thing; remove the phrase "at the headquarters of the taxpayer as defined in paragraph 2 of this Law 34 Thing" in art. 2 107.
6. Edit the phrase "since the date of registration of the Declaration" in art. 2 107 into the phrase "since the customs".
Article 102. Amendments and supplements to some articles of law handling administrative violations number 15/2012/QH13 1. Amendment 122 Article 1, clause as follows: "1. The detention of people according to the administrative procedure only applies in case of need to block, suspend immediately the disturbing public order, causing injury to other people or to base that acts of smuggling, illegal transport of goods across the border."
2. first amendment 123 Article 1, clause as follows: "1. in the case of disturbing public order, causing injury to other people or to base that acts of smuggling, illegal transport of goods across the border to the provisions in clause 1 Article 122 of this Act, the following persons have the right to decide the custody under administrative procedures : "article 103. Effect of this Law has effect from January 1, 2015.
Customs Law No. 29/2001/QH10 and Act No. 42/2005/QH11 amendments and supplements to some articles of the customs law expire from the date this law takes effect.
Article 104. Detailing the Government detailing the article, account was given in the law.
This law was the National Assembly of the Socialist Republic of Vietnam locked XIII, session 7 through June 23, 2014.