The DECREE detailing some of the customs law on customs, inspection, customs surveillance the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Grounded customs law No. 29/2001/QH10 on 29 June 2001 and the law on amendments and supplements to some articles of the Customs Law No. 42/2005/QH11 on Jun. 14, 2005;
Considering the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Scope 1. This Decree detailing some of the Customs Law No. 29/2001/QH10 on June 29, 2001, the law on amendments and supplements to some articles of the Customs Law No. 42/2005/QH11 on 14 June 2005 (referred to as customs law) about the customs, inspection, customs supervision.
Electronic customs procedures, customs procedures for luggage, gifts made by separate regulations.
2. where the international treaties to which Vietnam is a member otherwise with this Decree shall follow the provisions of international treaties.
Article 2. Subject to customs procedures, subject to the checks, customs supervision 1. Export, import, transit; widgets on the means of transport, entry, transit; Forex, precious metal, Vietnam money, gems, food culture, relic, airmail, parcels, export and import; the baggage of the exit and entry; the other items of export, import, transit or stored in customs activities.
2. Means of transport by road, rail, air, sea, River Road exit and entry, transit, switch port.
3. customs records and other documents relating to the object specified in item 1, item 2 of this Article.
Article 3. The principle of conducting customs procedures, auditing, customs supervision 1. The principle of conducting customs procedures, customs supervision made under the provisions of article 15 customs law.
2. Customs examination guidelines: a) Customs checks are done during the making of customs procedures and after customs clearance;
b) Customs checks are limited to the level matching analysis results information, reviews the Executive law of shippers, the level of risk of violation of customs legislation;
c) heads of customs where the receiving customs records decided to form, the level of customs inspection.
Article 4. Location of customs procedures 1. Customs locations include: a) Headquarters Directorate of customs gate: international sea port, river port international, Harbor International Civil Aviation, international transport railway station, post office, international road border crossings;
b) Customs Bureau Office outside the gate: customs locations inland, customs locations outside the gate.
2. Minister of transportation planning and publication system of inland ports.
The Minister of Finance shall prescribe the conditions and decided to set up location make customs procedures specified in point b of paragraph 1 of this article.
Article 5. The customs 1. Home goods for export and import.
2. The organization was the owner of goods, import export mandate.
3. authorized legal Person (apply in the case of goods, the export items, imports of non-commercial purposes).
4. Who controls the means of transport, entry.
5. How do customs agents.
6. enterprises to provide postal services, international courier service.
Article 6. Customs procedures a priority for owners in good standing laws on customs 1. Owners in good standing customs legislation is shippers have export activities, import meet the condition: no contraband; no tax evasion; not owe delinquent taxes; prepare financial statements in accordance with the law.
The Minister of finance to specific provisions of this clause.
2. content: a priority) is registered, check the customs records as defined in Article 28 paragraph 1 point a customs law;
b) are exempt from the reality check of the goods.
Chapter II CUSTOMS PROCEDURES, CUSTOMS SURVEILLANCE, CHECKING for the TYPE of the EXPORT and import of GOODS 1 GOODS EXPORT and import TRADE in article 7. Customs records When making customs procedures, the customs must submit the following documents: 1. for goods exported: a) Customs Declaration of export goods (original); a detailed inventory of merchandise for many types of packaging or heterogeneous (original);
b) license by the competent State agencies for goods to export license under the provisions of the law (original); other documents prescribed by law for each specific item (copies);
c) purchase goods or valuable papers of equivalent legal contract (copies).
2. for imported goods: a customs declaration) imported goods (original); imports value Declaration (according to each case); a detailed inventory of the goods for shipment, there are many types or heterogeneous packing (original);
b) license by the competent State agencies for goods must have a permit to import under the provisions of the law (original); other documents prescribed by law for each specific item;
c) contract for the sale of goods or valuable papers of equivalent legal contract (copies); commercial invoice (original); single transport (a copy);
d) certificate of origin of goods (original);
DD) check the State registration certificate of quality of the goods or notification State inspection free of quality by the State administration authorities for goods exports, imports subject to State inspection on quality (original).
3. The papers is a copy of the provisions of paragraph 1, paragraph 2 of this Article by the head of the trader or the person who is the head of the authoritative traders confirm, sign, seal and is responsible before the law on the legality of the papers.
4. the Customs authorities must have text when asked who filed customs, to present the document in addition to the provisions in paragraph 1, item 2 of this Article.
Article 8. Customs 1. The customs declaration is made on the customs declaration form by Ministry of finance regulations.
2. The customs declaration full, accurate, clear about the name and the code number of the goods, unit, quantity, weight, quality, origin, price, customs value, the tax type and other criteria stipulated in the customs declarations; character count to determine the number of taxes, revenues must submit the State budget and be responsible before the law about the content.
Article 9. Registration of customs declaration 1. The deadline for registration of customs declarations a) time limit for registration of customs declarations for goods exports, imports are made in accordance with paragraph 1, paragraph 2 Article 18 customs law;
b) for goods exported through the gate to international waterways, road, air, the international post office, time registered the slowest customs declarations is 2 hours before the goods are exported across the border;
c) The customs registration customs declaration for imported goods before the goods arrive gate unloading prescribed in clause 1 Article 18 customs law;
d) cases do not accept registration of customs declarations, the Customs Agency reported reasons in writing to the customs people know.
2. where there is reason, customs chief decided to extend the time to submit the original documents accompanying customs declarations (except for the export and import permits for goods must have a permit for export, import) within a period of not more than 30 (thirty) days from the date of registration of customs declarations.

3. Prior to the actual inspection of the goods or the exemption fact check the goods, if the Customs have legitimate reasons, have suggested text and was the Chief Bureau of customs acceptance shall be supplemented, corrected declarations registered customs; the case changes the type of the export, import, the customs declarations were replaced.
4. export and import of goods in the period of customs declaration prescribed in paragraph 1, paragraph 2 Article 18 customs law applies the management policy to export and import goods; tax policy for goods exports, imports in effect at the time of registration of the Declaration.
5. for goods exported, imported to serve emergency requirements according to the provisions of article 35 customs law, the customs strategy customs papers are submitted to customs, then filed a formal declaration and certificate from the attached declarations within 15 (fifteen) days from the date of registration sheet manifest.
Customs strategy sheet contains the following: name, address, the export of goods, the importer of the goods; preliminary information about the item name, quantity of the goods; Enter the gate; time vehicles transporting export and import shipments.
Have tax applied to tax policy in effect at the time of registration and submission of customs manifest sheet.
Minister of finance specifies the other emergency cases in point c of paragraph 1 Article 35 customs law.
6. Registration of customs declarations.
a) Who regularly export customs, imports for certain items, for a certain period of time of the same goods purchase contracts, through the same gate registered declarations and filing of customs to customs export formalities, import the item several times during the delivery period specified in the contract for the sale of goods;
b) liquidity term declarations to customs register once at the latest 15 (fifteen) days from the date of export, the importer of the shipment in the end or the end of the contract.
Article 10. Checking customs records 1. Check the contents: check the contents of the Customs on customs declarations, collate the content with the certificate from the customs records in the provisions of article 7 of this Decree; check the fit between the content with the current provisions of the law.
2. check the level: a) for owners in good standing the customs legislation: customs officer examined the criteria on the Declaration, preliminary check of the content of the customs, tally enough number, type the certificate from the customs declaration attached. Cases detected there wrong then make test records as defined in point b of this paragraph.
b) for other shippers: customs officer examined the content of the customs, check the quantity, category of paperwork in customs records, computer synchronization between the certificate from the Customs record; check the compliance of export, import management, tax policy and other provisions of the law.
Article 11. Reality check of the goods 1. Check the contents: check every name, code number, quantity, weight, quality, type, origin of goods. Checked the fit between the fact of goods with customs records.
2. check the level: a) reality check for goods: a1) export and import of cargo owners in good standing customs legislation;
A2) export and import of the following: – goods exported (except export goods produced from imported raw materials and exported goods is conditional according to the regulations on the management policy of exporting goods);
-Machines and equipment create fixed assets in an exemption of foreign investment projects and investments in the country;
-Goods from abroad put in free trade zones, transit port, bonded warehouse; goods in transit; emergency relief goods in accordance with point b paragraph 1 Article 35 customs law; specialized goods served directly for the defence; humanitarian aid goods; temporary goods import-re-export the time limit stipulated in articles 30, 31, 32 and 37 of this Decree;
-The goods in the case of the other special Government decision by the Prime Minister;
-Other goods not belonging to the above cases are exempting reality check when the analysis results showed no information capable of violating customs laws (except commodities listed in point b1, item 2).
b) reality check to the entire shipment for: b1) export, import of the owners repeatedly violating customs law;
B2) goods exported, imported in an actual test exemption, but the Customs detected signs of violation of customs legislation;
B3) goods determined capable of violating customs laws through the results of analysis of the information of the customs.
c) test to assess the probability of the customs law of Executive owners must not exceed 5% of the total number of customs declarations.
3. Processing test results.
a) case of the Customs does not agree with the conclusion of the customs code, name, weight, types, the quality of the goods, the same customs agency selection, the specialized authorities for inspection. The Agency's conclusion, the Organization of specialized expertise valuable to the party done. The Agency held specialized examiners responsible for the conclusion of his inspection;
Case of customs and non-customs system in the selection of the authorities, the Customs authorities and selected based on the results of this assessment to the conclusion. If the Customs don't agree with this conclusion then made a complaint under the provisions of the law.
b) for imported goods subject to State inspection on quality, within a period of 30 (thirty) days from the date of grant of the registration paper of the State inspection for quality, the State administration of quality must be competent to conclude about the quality of goods imported to the customs clearance of goods completed.
For the goods exported, the Customs is responsible for the correct implementation of the provisions of the law on export quality.
Article 12. Customs clearance of goods 1. The customs clearance of goods based on: a) of the customs declaration or the conclusions of the State inspection bodies, authorities for the case of free goods reality check;
b) test results the fact of goods the Customs for the goods to be fact check;
c) test certificate on the quality of the goods or notification State inspection exemption due to State administration authorities for goods imported in an must check the State of quality;
d) results for the inspection of goods require examination;
DD), import export goods not subject to the taxes at the stage of import, the goods are tax free, machining, other special items was adopted immediately after confirmation of customs authority on the Declaration of the result of actual testing of the goods;
e) exports, imports in an tax was adopted after the Customs has filed taxes or have the guarantee of the credit organization or applicable tax period specified in point c, d, e article 15 paragraph 1 of export Taxes, import taxes.
2. export and import goods pending inspection results to determine have been exported, imported or not, if the owners have put goods requirements on preserving the Chief Bureau of customs only accepted in case meet the requirements of customs supervision.

3. The case of conditional clearances: a) the case prescribed in clause 2, clause 3 article 25 customs law;
b) allowed goods to export and import but must determine the price, referendum, analysis, classification of goods in order to determine the correct tax be adopted according to the provisions in clause 4 Article 25 customs law.
Article 13. Monitoring of exports, imports of 1. The goods subject to customs supervision are: a) the goods were finished customs procedures for export but have not actually exported;
b) commodities have done import customs procedures but have not yet been adopted;
c) export-import customs procedures have not yet been saved in the repository, in the scope of activities of local customs;
d) goods and means of transport in transit;
DD) of goods, means of transportation move the gate;
e) goods and means of transport to transfer port.
2. The customs monitoring method: a) sealed the customs, includes: sealed by Customs sealing paper, wire or by the dedicated key customs. Customs seal comply with the provisions of article 15 of this Decree;
b) direct monitoring of the customs officer;
c) monitoring by technical means;
Do not apply direct monitoring method of the customs officer with respect to the goods to be stored, transported outside the scope, activities of the Customs authorities, except where required by the General Director of the Bureau of customs regulations.
Article 14. Sealing the Customs for goods exports, imports the following cases are sealed Customs: 1. Imported goods moved the gate.
2. Imported goods moved to port was unloaded and entry gate over other means of transport to transport to the port of destination.
3. Goods exported was checked at the gate outside the shipping out the gate.
4. Goods exported by the Customs gate production reality check.
Article 15. Customs procedures for export and import goods in place 1. Goods exported in place considered as exports; goods imported on the spot considered as imported goods, must comply with the provisions of the law on the management of the goods for export, import and tax policy for goods export, import.
2. The grounds for determining the goods for export and import goods is to have two separate contracts: a) export contract, contract, lease contract has a clause stating the goods are delivered to the recipient in Vietnam;
b) import contract, contract, lease contract has a clause stating the goods received from the delivery person in Vietnam.
3. The specific guide financial customs procedures for goods exports, imports in place.
Category 2 GOODS SHIFTED, MOVED, the TRANSIT article 16. Customs management principles for the transfer, the transfer ports, transit port transfer, transfer, transit must ensure the following conditions: status quo, sealing goods; the correct shipping routes, locations, and registration time in customs records.
Article 17. Goods shipped to port 1. Imported goods shifted from foreign goods imported into Vietnam to enter the gate, but the man continued to transport being transported to the port of destination on a single transport contract for transport to import procedures.
Port is the port gate, gate international sea port of international civil aviation, gate international transport railway station, post office, gates, gate international the international river ports and inland ports.
Imported goods transferred by means of transport port of entry or by other means of transport to transport the shipment to the port of destination.
2. Goods exported port transfer is finished export goods at customs, the exporter has delivered the goods to transport people under the transport contract at the gate, the delivery of transport transport single player signed for the shipment, but the goods have not been exported in the gate delivery , which are the continuing transport transport to another gate for loading vehicles.
Delivery gate is the gate of the international sea port, the port gate international civil aviation, gate international transport railway station, the international post office, gate international river port and inland ports.
Goods exported by the port of switch one or more means of transport transport from the port of the first delivery to the port of exit and abroad.
3. Transfer ports: a) the liability of the transport:-customs procedures to transfer the port of goods;
-Customs record rotation between the Customs port, the port customs;
-Ensure the status quo of the goods, the Customs seal (if any), the sealing of the carriers during cargo transfer port.
b) responsibilities of Customs port:-Set the minutes delivered: 8 a;
-Sealed records of customs are: 01 minutes, handing a goods manifest (copy), 1 single transport (copy), the transport moved to customs ports;
-Save the 01 a goods manifest (copy), 1 single transport (copy), 1 minutes of delivery.
c) responsibilities of customs of the port to:-receive switch port records and perform surveillance until the goods are exported, imported goods are done import procedures;
-Save 7 a manifest of the goods, the transport unit 01 (copy), 1 minutes of delivery;
-Notify the customs ports go on receiving the goods, the record transfer port and cargo port transfer situation.
Article 18. The goods move the Gate 1. Export goods transfer gate is the goods exported are subject to customs inspection and monitoring, are shipped from locations outside the customs, commodities inspection locations inland to the gate.
2. Imported goods transfer gate is the imported goods are subject to customs inspection and monitoring, are transported from the entry gate to the Customs locations outside the gate, check the location of goods in inland.
3. Imported goods are moving the gate include: a) the equipment, machinery, and materials to build the plant, the work was taken on location to check the goods in the hinterland is construction or warehouse of works;
b) raw materials, supplies, components, spare parts production was taken to locations outside the Customs gate, check the location of the goods at the place where there indigenous plants, production facilities;
c) imported goods of many shippers have shared a single transport was put on location test in domestic goods;
d) goods temporarily imported for exhibition, the fair was moved from the entry gate gate of the venue for the fair, the exhibition; goods exhibition fair appeared to be turning the gate from the venue for the fair, the exhibition out of the gate;
DD) goods imported into the duty free shop was moved the gate about duty free shop;
e) imported goods brought into bonded warehouse be allowed to switch the gate from gate to enter on the bonded warehouse; the goods send bonded export was transferred from the gate bonded out of the gate;
g) imported goods of export processing enterprises in export processing zones are transferred from the gate input gate on export processing zones; export of goods export processing enterprises in export processing zones are shifting from export processing zone gate out of the gate.
4. Customs procedures for goods transfer gate: a) for imported goods moved the gate:

-Customs: have gate form the Customs Bureau to be sent outside the gate; filing of prescribed customs; rotation profile between the Bureau of customs entry gate to the Customs Bureau outside the gate; ensure the status quo of the goods, the Customs sealing, the sealing of the carriers in the process of transporting the goods from the entry gate to the Customs locations outside the gate;
-Customs Bureau outside the gate: receiving the record; registration of customs import declarations; write comments to confirm on the application moved the gate. Customs records sealed under the rules delivered the Customs moved to the Bureau of customs entry gate for gate transfer for shipment from entering the gate of the venue make customs procedures outside the gate; receiving of the goods is transferred from the gate to enter; collation of goods with delivery confirmation and record on the minutes delivered by the Bureau of customs entry gate; import procedures for goods in accordance with the regulations; notice in writing to the Bureau of customs entry gate to know test results about the information on the goods was spent on customs entry gate note;
-Bureau of customs entry gate: check the condition of the goods; set the minutes delivered and delivered the goods for the Customs moved to locations outside the Customs gate; seal the goods in the case prescribed in clause 1 of this Decree, article 14; inform the Customs Bureau outside the gate of the information note on goods.
b) for goods exported gate switch:-The Customs: filing of customs in accordance with the Customs Bureau outside the gate; bringing the goods to customs procedures outside the gate to the Customs fact check the goods (for the shipment to fact check); rotation between the Customs Bureau records outside the gate with the Bureau of customs gate; make sure the status quo of the goods, the Customs seal (if any) during the transport of goods from the points of fact check goods to the gate;
-Customs Bureau outside the gate: customs procedures for goods exported as prescribed; set the minutes delivered, delivery of goods and customs records for the Customs Bureau moved to the Customs gate;
-Bureau of customs gate: reception of goods; collation of goods with the minutes handed out by the Customs Bureau moved to gate; monitoring of the goods until the goods are exported.
Article 19. Transit goods 1. Customs procedures for goods in transit must be made at the Customs Office of first entry gate and the gate.
2. Goods in transit through the territory of the Mainland are stored in the area of the gate.
3. Goods in transit are stored outside the gate or go through the land territory, they must ask permission.
4. Voucher payable when customs procedures for goods in transit: a) A goods declaration by a Customs transit or the Representative submitted to the Customs gate for goods in transit status quo to go straight; transit transfer to the same type of means of transport by road, rail, sea, River, air (except for goods in transit to go straight by air);
b) Customs Declaration of goods in transit and goods transit declaration by customs or the Representative submitted to the Customs gate for goods in transit must be stored or change the type of means of transport.
5. Responsibilities of the Customs: a) the Customs office where the goods entry gate to receive a goods declaration or transit customs declarations about the shipment transits, sealing where the goods and confirms the status quo on the goods declaration and customs declarations (for the case of customs) and delivered to the driver of vehicles the load transmitted to the Customs gate where exit goods;
b) where goods in transit in an not sealed, the transport, the customs, the customs officer went along (if any) is responsible for ensuring the raw goods from the gate where the entry gate to the goods where the goods exit;
c) the Customs gate where the goods exit the reception a declaration or customs declaration by the Customs authorities where the goods entry gate moved to, check the condition of the sealing or customs status of goods to compare with the contents of the Customs gate where the entry of goods on a cargo manifest or customs declarations the transit agency to do the procedure.
6. in case of accident, unforeseen problems as Customs sealed switch or change the status quo, then the goods transport, the customs, the customs officer went along (if any) to apply measures to limit losses and notify the Committee of the people's commune Ward, the town nearest to the minutes confirmed the status of the goods.
Category 3 GOODS put in, TAKE OUT, DELIVERY PORT FREE TRADE ZONE, the BONDED WAREHOUSE TAX, article 20. Customs procedures for goods from overseas, to the port of transit 1. Transit goods are goods from foreign countries put into transit port, then continue to be taken abroad. Goods in transit be taken abroad the whole or parts of the shipment moved into the port.
2. The goods to Customs transit, subject to customs supervision throughout the process kept at the port. The reality check of goods transit only applies in case of signs of breaking the law.
3. The liability of the business goods transit services: a) Customs procedures for goods put on, take off the port transshipment;
b) is responsible for ensuring the status quo of the goods during the goods stored at the port;
c) according to the authorisation of the owners, the business service of goods are made to strengthen services for packaging, packing, packing back to preserved goods and match your shipping requirements.
Article 21. Customs procedures for goods brought into, given free trade area in goods entered, giving free trade zones subject to customs surveillance, check as follows: 1. The goods from abroad put in free trade zones, bringing goods from free trade areas abroad to customs. Reality check of the goods applies only in case of signs of breaking the law.
2. The goods from free trade zones brought in to do the domestic procedures as for imported goods.
3. The goods from the Inland brought into free trade zones under commercial contracts to make goods for export.
4. Goods moved from free trade zones into free trade zones make customs procedures as every move the gate specified in article 18 of this Decree.
Minister of finance customs rules for goods put on, take out the free trade zones and other tax-free zones.
Article 22. Bonded warehouse 1. Bonded warehouse area, the beach is separated from the surrounding area to store, preserve or perform the services with respect to goods from abroad or from within the country put in the repository under the lease signed between bonded bonded warehouse owners and shippers.
2. Bonded are allowed to set up in the following areas: a the international sea port, the port) of civil aviation international, railway crossings and roads is international goods exchange hub between Vietnam with foreign, have favorable conditions for the transport of goods for export and import;
b) industrial, high-tech zones, export processing zones, special economic zones.
3. Conditions for establishing bonded warehouse: a) Is the business to be established in accordance with the law;

b) has the function of warehouse business, goods exports, imports recorded in the certificate of business registration;
c) Warehouse, the beach was established in the areas specified in paragraph 2 of this Article are separated from the surrounding area with fenced wall system, to meet the requirements of regular monitoring, inspection of the customs;
d) has the technical infrastructure, means of transport suitable retention requirements, storage of goods and checking, surveillance of the Customs authorities.
4. Bonded goods, means of transport, or kept, preserved in the bonded warehouse must make customs procedures, subject to the checking, monitoring of the customs.
5. the General Director of the Customs Bureau decisions established bonded.
Article 23. The service was made in the bonded goods Owners send bonded directly make or authorize home bonded perform the following services for goods sent bonded: 1. Reinforced, packing, packing; product level classification of goods, the maintenance of the goods.
2. Customs procedures for goods taken out, put in the bonded warehouse.
3. Transport of goods from the gate into the bonded warehouse, from bonded out of the gate, from bonded to another bonded warehouse.
4. transfer of ownership of the goods.
Article 24. Bonded rental 1. The audience was allowed to rent the bonded warehouse: a) trader Vietnam allowed the import-export business in the economic sectors;
b) foreign traders;
c) Organization, foreign individuals.
2. Lease bonded: contracts hired bonded by bonded and shippers agreed under the provisions of the law. The lease must specify bonded goods name, category of goods, the volume of the goods, the quality of goods, warehousing period, the services specified in article 23 of this decree if the owners request, the responsibility of the parties signed the lease bonded.
3. lease term bonded not exceeding 365 (three hundred sixty-five) days from the date the goods are delivered to the warehouse. Boss bonded is responsible for notification in writing to the customs bonded warehouse lease before expiration. Where has the form, the consent in writing of the Director of the customs warehouse lease term was renewed not more than 180 (one hundred eighty) days from the date the lease expired inventory.
4. the time limit of 90 (ninety) days from the expiration date of the contract that the shippers do not sign a contract extension or no order out of the bonded customs Bureau shall organize liquidation goods sent bonded under the provisions of the law.
5. within the lease bonded, if owners have put goods from the bonded warehouse shall send the Customs Bureau held liquidated goods.
6. The liquidation of goods sent bonded is conducted under the provisions of the law. Proceeds from disposals of goods is submitted to the State budget after deducting the cost of storage, other costs related to the liquidation of goods according to the provisions of the law.
Article 25. Retention management, preservation of the goods sent bonded 1. Goods from Vietnam are done the export Customs procedure, the goods from abroad like to transit, warehousing in Vietnam to export to third countries or import procedures on to Vietnam's objects are allowed to hire bonded prescribed in clause 1 article 24 of this Decree was put on hold in the bonded warehouse.
The following goods are not sent bonded warehouse: a) fake goods a trademark or appellation of origin Vietnam;
b) goods pose a risk to people or the environment;
c) goods the export prohibition, prohibition of importation, unless the Prime Minister allows.
2. Goods from foreign countries put into bonded warehouse including: a) of the foreign owners have yet to sign a contract for the sale of businesses in Vietnam;
b) Vietnam business goods imported from foreign countries waiting to enter the market in the country, has yet to pay the import tax;
c) foreign goods from transit, warehousing in Vietnam to export to third countries.
3. domestic goods from Vietnam brought into bonded warehouse including: a) export goods are done waiting for export Customs procedures;
b) expiry of goods temporarily imported must re-export;
c) commodities by the competent State Agency forcing re-export.
4. The goods are kept, preserved in the bonded warehouse must match the lease bonded. Goods brought in, bringing out bonded to make customs procedures as prescribed by law.
5. Owners of bonded warehouse must open output tracking ledger, enter the repository according to the regulations of the Ministry of finance. Six (six) a month, the owner of bonded warehouse shall report in writing to the Director of customs status of goods in stock and the operation of the repository.
6. In the case of wanting to destroy the shipment breakdown, damage or reduce the quality or duration of use arising in the course of storage, bonded warehouse must have a written agreement with the owner or legal representative of shippers on the agreed destruction of goods. The agreed text is sent to the Bureau of customs where the bonded warehouse. Procedures for destruction of the goods made in accordance with the law.
Article 26. Customs procedures for goods brought in, bringing out bonded 1. Goods brought into bonded warehouse: a) for goods from overseas: owners or legal representatives of shippers must submit the lease bonded import declarations, bonded, single transport;
b) for goods from Vietnam domestic: owners or legal representatives of shippers must submit the lease bonded warehouse, customs declaration of goods export Customs procedures are done.
2. The goods taken out of the bonded warehouse: a) for goods brought from abroad: owners or legal representatives of shippers filed customs declarations of goods for export; the authoritative paper production (if not included in the lease warehouse); the votes follow the output form prescribed by the Ministry of finance;
b) for goods imported into Vietnam market:-goods from abroad send bonded transferred ownership of the delivered goods are customs bonded warehouse liquidation, if imported into the Vietnam market to make customs procedures as for other imported goods under the provisions;
-The time of the actual import of the goods is the time the customs registration of import customs declarations.
c) for goods sent bonded in an forced to re-export by the decision of the governing body of the competent State shall not be permitted to import back to Vietnam market.
Article 27. Established tax warehouse 1. The tax warehouse is the repository was established just to store imported materials but have not filed taxes to produce your own export business for the tax warehouse.
2. The conditions established in the tax warehouse: a) Is the business to be established in accordance with the law;
b non-tax debt subject to) the coercive;
c) have the book system, the certificate from the track the export, import, export, import the full repository in accordance with the law;
d) Warehouse was built in assurance areas require management, supervision of the Customs authorities.
3. the Director of the Customs decision established the tax warehouse.
4. Business for the tax warehouse is responsible for organizing the management of the tax warehouse; work closely with the Customs authorities in the implementation of the test mode, monitoring the tax warehouse. Customs does not directly monitor, sealing the tax warehouse.
Article 28. Customs procedures for goods brought into the tax warehouse 1. Customs procedures for importing raw materials brought in a tax warehouse made as customs procedures for importing goods, except tax procedure.

2. the imported raw materials brought in a tax warehouse to produce export goods, the Customs has not yet collect taxes but must clearly identify the name row, type, weight on the Customs Declaration and must be on the shared track in accordance with the law.
Article 29. Processed goods sent the tax warehouse damaged, reducing the quality and liquidity of the goods in the tax warehouse 1. The goods send in the tax warehouse damaged, reducing quality, does not meet the requirement of production made customs to re-export or destruction. The culling is done as follows: a) text Enterprise Bureau of customs tax warehouse management, stating the reason need to cancel the name, material, type, the number of raw materials, import customs declaration (number, date, month, year);
b) businesses and organizations responsible for the destruction. The culling is done under the supervision of the customs, tax authorities and environmental agencies;
c) results culled must be founded thereon. This record is testimony from the liquidity.
2. Liquidity in the tax warehouse.
The end of the plan year (31 December), at the latest on 31 January is next, business must set the aggregate table of the customs declaration of imports and the total amount of material imported under the security mode taxes, General Customs declarations of exports and total volume of export products must send the customs authority.
-If the rate is lower than the rate of export tax protected businesses must immediate tax for the difference between finished products products are exported and the amount of the actual product. The slow tax filing is processed according to the provisions of the law.
-If the rate is higher than the national export tax protected businesses are tax refund portion of the difference between the export and the part already paid tax.
-Business tax warehouse is responsible for the accuracy, completeness of the report stipulated in this article.
Section 4 GOODS EXPORTED, imported UNDER article 30 the OTHER TYPE. The temporary export goods, imported temporarily for participation in fairs, exhibitions, product introduction 1. Goods imported temporarily for participation in fairs, exhibitions, product launches (hereinafter referred to as the goods temporarily imported).
a temporary import of goods) is made of customs procedures at the entry gate or check in the fair venue, exhibitions;
b temporary goods in an import) ban the import, import the condition like to sell, donate, Exchange in Vietnam must permit the competent State bodies.
2. the temporary export goods in order to participate in fairs, exhibitions, introducing the goods abroad (hereinafter referred to as the temporary export goods).
a temporary export goods) are making customs procedures at the Customs gate or at locations outside the Customs gate;
b) temporary export goods in an export, the export conditions to sell, donate, Exchange in foreign markets must ask permission of State administration authorities.
3. the temporary import of goods subject to import bans, temporary export goods in an export Customs procedure to do the same at a gate.
Article 31. Machinery, equipment, tools for temporary occupation, temporarily enter time 1. Machinery, equipment, professional tools necessary for the work of the exit and entry was temporarily, temporarily imported in the given time limit, in accordance with work requirements of the exit and entry.
2. customs records include: a) customs declarations; a detailed inventory of goods;
b) text proposed by the customs;
c) single transport (for temporary import);
d) job confirmations have to use machines, equipment, tools for temporary jobs, temporary import of organs, the organization where people exit and entry.
Article 32. Accessories, spare parts to temporarily import, re-export to serve the replacement, repair of the ship at sea, the ship flew abroad 1. The sea freight, air, sea, train foreign ship to repair in Vietnam are allowed to send spare parts to service to repair.
2. Accessories, spare parts to temporarily import, re-export to serve the replacement, repair of the ship at sea, the ship fly by the foreign ship, the ship that brought the sea upon entry or sent in advance, send after the address of the carrier or agent of plant for repair.
3. The Customs is the driver of the train, the train of the sea or the train or airline agent repair factory. The Customs is responsible before the law on the use of accessories, spare parts to temporarily enter the correct aim has declared and liquidity.
4. customs records include: a) customs declarations; a detailed inventory of goods;
b) single transport;
c) text proposed by the customs.
Article 33. Goods exported, imported by mail, sent by international courier services 1. In the export type of goods, the importer would then apply customs rules for this kind of export and import.
2. enterprises to provide postal services, enterprise business services international courier is representative of shippers. When do the customs procedures for goods, the enterprise provides the postal service must implement the following rights and duties of the owners: a) Customs;
b) present the goods to customs inspection;
c) tax (if any);
d) to transfer the paid to shippers.
3. enterprises to provide postal services, enterprise business services international courier are the goods of many shippers on a customs declaration.
Article 34. Buy and sell goods, exchange of border residents 1. Residents in the area carry goods across the border back to the border according to the prescribed level, the customs, if not exceed prescribed customs and to implement the provisions of tax legislation, policy management, export and import.
2. Where no customs, the border guard made the management of the goods specified in paragraph 1 of this article.
Article 35. Moving property exports, imports of 1. Foreigners take the assets moves into Vietnam served for the work and living within in Vietnam, when customs procedures to submit and present the following documents: a) customs declarations; a detailed inventory of assets;
b) confirmation to the work, work in Vietnam due to State administration authorities of Vietnam;
c) single transport.
2. Foreigner moving assets to move away from Vietnam, when customs procedures to submit and present the following documents: a) customs declarations; a detailed inventory of assets;
b) confirmation time out of work, residences due to the Foreign Ministry or competent authority of Vietnam;
c) import declaration of the customs documents accompanying the liquidity of assets provisionally entered with the Customs and tax documents for goods subject to tax.
3. move the assets of organizations and individuals, Vietnam brought from Vietnam to work or buy abroad, when expiry moved about the country to make customs procedures. Customs records include: a) customs declarations;
b) the decision of the competent authorities to allow business and working abroad or allow return to Vietnam;
c) export Customs Declaration and the other documents of proof brought the goods abroad or overseas purchase bills.
4. move the Vietnam people's property and the family settled in foreign countries brings about water when allowed to return settled in Vietnam or carried out abroad as foreign residents are allowed to make customs procedures. Customs records include: a) customs declarations; a detailed inventory of assets;
b) decided to allow settling in Vietnam or the decision to allow the overseas settlement (if exit);

c) proof of ownership of the property, except for the gadgets, widgets served normal activities of families and individuals.
Article 36. Forex, precious metal, precious stones, the Vietnam export and import money 1. The exit and entry of goods carrying the gems, precious metal (except the international gold standard) must be done according to the regulations of the State administration authorities and customs to do.
2. The exit and entry has brought foreign currency in cash, and cash in Vietnam: a) the exit and entry has brought the number of foreign currency in cash (including coins and paper money, traveler's cheque), and Vietnam in cash, gold crossed the level of regulation of the State Bank to customs at the gate;
b) Who have the exit of foreign currency cash and cash exceeding Vietnam Council regulations or exceed the number of Exchange have customs when entering the scene, they must have the license of NBU;
c) Who have the exit of foreign currency cash and cash for Vietnam exceed regulations but does not exceed the number of Exchange have customs when entering the scene, they must present the customs declaration when the entry without having to ask permission by the State Bank.
3. The entry, exit has brought the international gold standard shall follow the provisions of the State Bank.
Article 37. Export and import goods to serve the emergency requirements; export, import of goods used directly serve the defense and security 1. Customs procedures for goods serve the emergency request: a) heads have written confirmation of the goods to be exported, imported to serve the emergency requirements and is responsible before the law for his confirmation;
b) export goods, import the required emergency service was adopted before the filing of the document in the customs records. The time limit for submitting not too slow-30 (thirty) days from the date the goods are adopted;
c) Bureau Chief customs based on the nature and type of goods, the urgency to the decision to form the reality check of the goods accordingly.
2. Customs procedures for export and import goods that cater directly to the requirements of security, Defense: a) the export and import of goods containing the text of the Minister of public safety or the Defence Minister confirmed is served directly to the requirements of security, defense is through the goods before submitting the documents in customs records. Slow duration not more than 30 (thirty) days from the date the goods are adopted;
b) goods serve the direct requirements of security and defense have written confirmation of the Minister of public safety or the Defence Minister confirmed to be highly secure or have special security requirements (top-secret, secret) reality check exemption and exemption from customs.
The Minister of public security, the Minister of national defence is responsible to the Prime Minister about the content of their documents.
Article 38. Customs procedures under the preferential regime, immunity 1. Diplomatic bag, the bag was free of customs procedures.
2. the personal baggage, transportation of individuals, the following organizations are exempt from Customs examination: a) the means of transport, the items on the work of official bodies of the diplomatic representations, consular authorities abroad, representative offices of international organizations in Vietnam are entitled to preferential rights diplomatic immunity, in accordance with the law;
b) those carrying diplomatic passports due to the Foreign Ministry, the Embassy or Consulate of the country or abroad by the Foreign Ministry or the competent authorities of the country have recognized the Socialist Republic of Vietnam;
c) my wife (or husband), the child has not yet reached an age with the object specified in point b of this paragraph.
3. Other goods are free publicity, free of customs checks by the Prime Minister to decide.
4. When there are grounds for affirming the means of transport, goods, items of the objects specified in item 1, item 2 of this violation of preferential, exempt under the provisions of the law, General Director of the Bureau of customs inspection, decided to treat the object as defined in article 62 of law customs.
Article 39. Checked baggage the goods, export, import, confusion 1. When do the Customs to receive the cargo, baggage, import export drifting, lost, confused, the owner or the person authorized owner must submit the following documents: a) documents proving ownership of the goods, as checked baggage;
b) goods manifest as checked baggage (if available).
2. where does not identify the recipient of goods, baggage regulations at this then processed according to the provisions of article 45 customs law.
Chapter III CUSTOMS PROCEDURES, auditing, CUSTOMS SURVEILLANCE VEHICLES EXIT and entry, TRANSIT Article 40. General provisions 1. Means of transport when the exit and entry, transit the territory of Vietnam to make customs procedures at the gate where the means of transport that exit and entry, transit. When do customs procedures, if the Customs detected signs of breaking the law, then the transport operator must perform the requirements of the Customs to inspect, examine, according to the provisions of the law.
2. Port service, airports, seaports, railway stations in international transport are responsible to inform the Bureau of customs gate of the information specified in article 56 customs law. Transport organizations have a responsibility to provide for the Bureau of customs gate information about goods, passengers, crew, who work on the means of transport and other information relevant to the management of the means of transport, entry, transit of the customs.
3. The information specified in paragraph 2 of this Article are provided in writing or via the computer network is connected directly with the Customs Bureau.
4. Means of transport, entry, transit subject to customs supervision specified in article 13 of this Decree.
5. Means of transport carrying military passengers and civilian goods when the exit and entry, transit to do customs as the means of exit, entry, transit.
Article 41. The ship bay exit and entry, transit 1. Shortly after the train entry airport and aviation authority before the completion of the procedures for exiting passengers and goods for export, the driver of the train, airplane or a representative must be submitted to the Customs authorities at the airports of the following vouchers: a) A listed goods and luggage;
b) list of crew and staff working on the train;
c) list of passengers.
2. The train transit airport when stopping techniques do customs declaration procedures, but are subject to customs supervision.
Article 42. The train of the sea exit and entry, transit 1. Customs: a) at the latest 1 (one) hour prior to the train departure, entry of sea ready made customs, port authority or ship owners and representatives of the ship owner is responsible to notify the Customs authorities at the port of the information specified in paragraph 2, paragraph 3 Article 40 of this Decree;
b) Customs procedures for the train of the sea exit and entry at the specified position. The case of the State Agency has the authority to decide the ship moored at sea locations on the coast of Vietnam, the customs procedures for the train of the sea exit and entry will be made at that location.
2. Customs profile: Captain or representative when making customs procedures are presented to the Customs authorities at the port of cruise ship logs (for entry), a diagram of the line on the train, and filed the following: a) A declaration of goods transported on the ship at sea;

b) Declaration to the boat away, came to the exit and entry;
c) affidavit material, natural raw food, food of the train;
d) affidavit of explosive, flammable, poison, drug, weapons have on the train;
boat list);
e) list of passengers (if any) baggage;
g) declarations of goods, baggage of boatmen.
3. Not be retracted and corrected the vouchers in customs records have been submitted to the Customs authorities, except where there is good cause and repair the vouchers that do not affect the observance of the provisions of tax legislation, policies and management of export goods , import and customs chief Bureau are accepted.
43 things. The ship at sea, the ship shifted to port 1. The ship at sea, the ship shifted to port the ship is at sea, the ship is in the time switch from the port to a different port to unloading imported or exported goods under the supervision of the inspection, the Customs Agency.
2. Before turning to port, the driver of the means of transport or the legal representative must submit a declaration of goods to the customs.
3. the Customs authorities at the port area where the ship at sea, the ship shifted to go transfer port and delivery records for the driver of the train, moved to the Customs port where the ship online access area of the sea, the ship shifted to.
4. Goods moved the port, food warehouses, food of the sea port of transfer must be sealed to customs, except where imports still lay in the cargo hold, not yet moved out of the train.
Article 44. International transport on the main exit and entry, transit by rail 1. International transport on the main exit: exit the train station when the border, the head of the ship or his agent must submit to the customs authority at the station the following papers: a) the train component declarations, declarations, list of crew and people working on the train;
b) Declaration of export goods, including goods in transit, the communication paper wagon (if the ship is carrying goods);
c) list of passengers and luggage by persons not votes of passengers (if the passenger train);
d) declarations of fuel, materials, food, food of the train.
2. International Transport Ship of entry: when the train entry to the border station, head of the ship or his agent submitted to the customs authority at the station the following papers: a) the train component declarations, declarations, the baggage manifest of the crew and staff working on the train;
b) imported goods declaration, the communication paper wagon (if the ship is carrying goods);
c) list of passengers and the luggage did not vote according to who (if the passenger train);
d) declarations of fuel, materials, food, food of the train;
DD) A cargo manifest excerpt unloaded each inland transport station.
3. International Transport Ship in inland transport: railway station when the train reached the station, the train's Chief domestic transport or legal representative must be submitted to the customs at the Terminal: a) A manifest excerpt imported goods certified by the Customs authorities at the border transport station;
b) single transport;
c) Paper goods transit communication (if there are international transit).
4. The person in charge of international transport ship or cargo owner is responsible for ensuring the status quo of goods wagons in transit from lining up in the hinterland to the station exit (for export) and from the station of entry to the internal unload station (for import).
Article 45. Cars exit and entry, transit 1. Automotive regulations in this car including freight, passengers with commercial purposes.
2. Car entry, exit, transit to the border must do right place regulations to make customs procedures. The customs must be declared and submitted to the Customs gate the following papers: a) exit and entry permits under the provisions of the international treaty on road transport was signed between Vietnam and countries that share a border or international treaty on road transport between the countries in the region;
b) customs declarations for automotive use, entry, transit;
c) declarations of goods exported, imported (if transporting goods export, import);
d) baggage declarations for export, import of driving;
DD) list of passengers and passenger's luggage Declaration (if any) baggage.
Article 46. The means of transport for the primitive means of transportation when the exit and entry, transit, vehicle or who controls the media must declare and submit to the Customs the following documents: 1. The Declaration of goods for export and import (if there are export, import).
2. Declarations of who controls the means of transport and of those working on the means of transport and of passengers (if any).
Article 47. Transportation of individuals or agencies, held a temporary import-export, re-export-re-entering not commercial purposes 1. Transportation of individuals or organizations, agencies, not for the purposes of the trade provisions of this car include cargo, cargo freight car, motorcycle, boat, sea air and air is not available. When a temporary import, temporary export permit to the competent authorities under the provisions of the Convention on international road transport between Vietnam and countries that share a border.
2. Means of transport of individuals, organized the border areas frequently border not please license.
3. customs records include: a) customs declarations;
b) license (unless temporarily enter circulation in the area of the gate);
c) circulation registration certificate.
4. The Ministry of Finance shall guide the implementation of the provisions of paragraph 1, paragraph 2 of this Article.
Chapter IV CONTROL of INTELLECTUAL PROPERTY for EXPORT GOODS, imported 48 Articles. The pause procedure to do customs procedures 1. The owner of the intellectual property rights or legally authorized person (below referred to as applicant) has the right to apply long-term proposal or in each case is specific to Customs Agency halt customs procedures for export and import goods suspected of infringing intellectual property rights (hereinafter referred to as the proposed pause).
2. The authorization to the applicant as follows: a) individual, entity and other entities of Vietnam, foreign individuals resident in Vietnam authorized for service organization industrial property representatives made the filing;
b foreign) France have representative offices in Vietnam, individuals or legal entities abroad have production facilities, business in Vietnam is authorized for offices, production and business establishments in Vietnam or service organization industrial property agent made the filing;
c) foreign individuals not resident in Vietnam and had no production facilities, business in Vietnam, foreign legal entities have no legal representation and no business manufacturing facility in Vietnam can only authorize a service organization industrial property agent made the filing.
3. When the proposal of suspension, the applicant must give customs the following documents: a) for cases of long-term recommendation:-application (according to the model regulations);
-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, related rights or other documents of proof of copyright and related rights;
-Certificate of authorisation the applicant (case);
-Detailed description of goods infringing intellectual property rights, including the snapshot (if available), the distinctive real goods with the goods infringing the rights;

-The list of 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 method of export, import and other information related to the export and import of goods infringing rights (if any);
-Pay pause do customs procedures for goods suspected of infringing intellectual property rights.
b) for cases of specific proposals:-application (according to the model regulations);
-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, related rights or other documents of proof of copyright and related rights;
-The authoritative Paper filing (filing case authorization);
-The name of the address of the exporter, the importer of the goods (if applicable);
-The anticipated information on time and location procedures for export and import;
-A detailed description or photographic goods infringing intellectual property rights;
-The results of the inspection authorities of the intellectual for the initial evidence;
-Secured payment vouchers in the interim accounts submitted by the customs authority at the level of the State Treasury, filed by 20% of the value of the shipment according to the price stated in the contract or a minimum of 20 million dong (unknown case suspect shipments worth violating) or certificate from the guarantees of credit institutions to ensure compensation for owners and payment of the fee due request a temporary stop to improper customs procedures to the Agency, organization or individuals involved;
-Pay pause do customs procedures for goods suspected of infringing intellectual property rights.
Article 49. The time limit, the request scope 1. Validity period of the long-term proposals is 1 (one) year from the date the Customs accept applications. The time limit can be extended to add 1 (one) years but not exceeding the duration of protection of objects of intellectual property concerned and the applicants are responsible for submitting renewal fee prescribed by the Ministry of finance.
2. Where to get the petition: a) the Bureau of Customs is where accepting if the required range is the gate in the scope of management of the Department of customs;
b) Bureau of Customs is where receipt if the request scope is the gate in the management of the Department of customs;
c) Directorate of Customs is where the receipt if the request scope is the gate in the management of the Customs Bureau from 02.
3. within 30 (thirty) days from the date of the petition for the long term or 24 hours, since the time of receiving petitions in each specific case, the customs authority has the responsibility to consider and accept the message menu and record the information in the application if the application is submitted in full as defined in paragraph 3 Article 48 decrees. The case refused to answer the application in writing and stating the reason.
Article 50. Procedures for enforcement of intellectual property rights 1. After accepting the petition, Of the Bureau of customs and Bureau of customs provide the Customs Bureau in the scope of the requirement stated in the single information was recorded about fake goods trademark or intellectual property right infringement and steer the implementation.
2. where the acceptance of the petition, based on record information stated in the petition and the direction of the General Department of customs, the Bureau of customs in the province, the city, the Bureau of customs are responsible for implementing the inspection to detect the goods suspected forged trademarks and goods infringing intellectual property rights. When discovered the shipment suspected forged trademarks or infringe the intellectual property rights, customs chief pause do customs and promptly notify in writing to the applicant, the request within a period of 3 (three) working days from the date of notification is an advance payment, or voucher guarantee (if not already submitted).
a) within a period of 3 (three) working days from the moment of pause, if the applicant does not propose further pause to do customs and do not advance or lodging vouchers guarantee the Customs Bureau continues to make customs procedures for the shipment;
b) where the applicant satisfies the requirements mentioned above, the Bureau of Customs Chief decision to pause to do customs procedures for shipment and send the right decision for the parties concerned.
The decision to pause the customs procedures must clearly paused shipment customs procedures; name, address, contact telephone and fax numbers, of the consignee and the applicant; owners of intellectual property rights; the reason to pause to do customs procedures and duration of pause made customs procedures.
Article 51. The pause period customs procedures and checks determine the legal status of intellectual property 1. The pause period do Customs is 10 (ten) working days from the date of the decision to pause the customs procedures.
In the pause duration make customs procedures, if the person who filed the petition to extend and apply additional money guaranteed rates specified in paragraph 3 Article 48 decrees, Chief Bureau of customs have decided to extend a pause make customs procedures more a maximum term of 10 (ten) working days.
2. Time for additional stakeholders evidence, arguments and documents on time or expertise at the State Agency on intellectual property at the request of the Bureau of customs are not calculated in the time limit mentioned in paragraph 1 of this article.
3. Identify the legal status of the intellectual property of the goods is temporarily stopped customs procedures a) content needs identified included:-contains elements infringing or not;
-Is it the goods due to owners of intellectual property rights, the permission of the owner or person having the lawful use rights (hereinafter referred to as the owner) brought to market.
b) Customs Bureau determined the legal status of intellectual goods is temporarily stopped customs procedures on the basis of the evidence, arguments and proofs of the consignee, the owner. The evidence, arguments and documents of applicants are only considered when offers for the Customs Bureau within a period of pause made customs procedures;
c) where the Customs Bureau to base the evidence, arguments and documents have been provided without defining the legal status of the intellectual property of the goods is temporarily stopped customs procedures, have the right to request the applicant to submit a written evaluation at the referendum authorities on intellectual property to give the opinion concluded.
Article 52. Continue to make customs procedures for goods is temporarily stopped customs procedures and the handling of related parties 1. Bureau of Customs Chief decision makers continue to make customs procedures for shipment paused making customs procedures for the following cases: a the end of the pause period) that customs Bureau received no petition to handle infringement of intellectual rights of the applicant or the text of State management agencies have the authority or the Court of the judgment confirmed receiving the petition to resolve disputes about intellectual property rights violations related to the shipment be paused making customs procedures;
b) results identify the legal status of intellectual property asserts that the shipment be halted do customs do not infringe intellectual property rights;
c) the decision of the body competent to settle disputes on intellectual property, which confirmed the shipment customs paused not found infringing intellectual property rights;

d) decided to pause the customs procedure is suspended or revoked by decision resolving the complaint;
DD) the applicant withdraws petition for suspension of customs procedures.
2. The Customs authorities a decision forcing the applicant to pay the expenses incurred for shipment home because the pauses do customs do not correct cause. Charges include storing, unloading, storage of the goods. Damage from the pauses do customs do the two sides agreed upon or determined by civil proceedings.
3. the refund guarantee is submitted to the interim account submitted by the customs authority or certificate from the guarantees of credit institutions to the applicant after the applicant has performed the obligation of paying the costs and damages incurred by the decision of the customs authority or competent authority.
4. Time limit for submission of tax (if any) from the date of the decision to continue to do the customs procedures for the shipment.
Article 53. Handle the parties concerned in cases pinpoint infringing intellectual property rights 1. In the case of goods concluded paused customs procedures goods infringing intellectual property rights, the owner of the goods and the goods being processed under the provisions of the law.
2. The owner of the goods for export, the importer is responsible before the law, implement the decisions of the governing body of the competent State, in damages to the owner and payment of the costs incurred by the pause caused.
3. The owner of the goods and the applicant has the right to appeal the decision, the conclusion of the customs authority on the application of border control measures on intellectual property under the provisions of the law.
Article 54. The responsibility of the owners of intellectual property rights owners intellectual property rights have a responsibility to proactively provide information related to the goods infringing intellectual property rights for customs; in collaboration with the Department of intellectual property, copyright Bureau, art and literature Of the Customs Bureau in fostering professional expertise relating to customs officials in order to enhance the ability to identify, proactively block, examination of goods infringing intellectual property rights at the gate.
Article 55. The responsibility of the competent authority 1. General Department of Customs is responsible for the Organization to implement border control measures on intellectual property right laws.
2. Intellectual property Bureau under the Ministry of science and technology and the Department of copyright of literary art of the Ministry of culture and information have a responsibility to provide for the General Department of customs information related to the objects of intellectual property are protected in Vietnam and in collaboration with the General Directorate of customs business direction and organization of professional training about intellectual property for customs units directly implement border control measures on intellectual property.
3. Intellectual property Bureau, Directorate of copyright of literary art, the governing body of the local intellectual property is responsible for performing inspections on intellectual property at the request of the Customs authorities and the parties concerned under the authority and the procedures prescribed by the law on intellectual property.
Chapter V ORGANIZATION COLLECT TAXES and OTHER REVENUES for GOODS exports, IMPORTS of Article 56. The rights and obligations of the Customs upon declaring tax calculation and payment 1. The Customs have the right to: a) Are asking state authorities to explain, guide on tax policy, other revenues for goods export and import;
b) requested customs authority kept secret under the provisions of the law on Declaration and information provided to customs;
c) asked the Customs and other related agencies tax free; tax exemption; tax breaks, tax refund, do not collect taxes and other revenues for export goods, imported in accordance with the law;
d) requires State agencies notice of inspection conclusions, check or have comments on the conclusions, the Ombudsman examined the implementation of the Declaration, calculate, pay tax and other accounts receivable for goods export and import; was right to ask the Customs and other related agencies to explain what the content inspection, tax inspection, other than the tax content have declared;
DD) requesting customs authority, another agency involved compensation of the damage caused by slow reimbursement decisions, wrong decisions about taxes or other revenues for export goods, imported in accordance with the law;
e) complaints, claims, accusations as prescribed by law.
2. The customs duty: a) the self declared full, clear the tax base, tax amount, other revenues on customs declarations and self responsible of contents Declaration;
b) Self, self tax, penalties, and other revenues remitted in full, on time according to the instructions of the Customs authorities.
The case of the customs are not authorized under the tax liability, the tax liability in home goods export and import;
c) provide truthful information and the necessary documents related to the tax base, calculation of the tax and other revenues at the request of the Customs authorities;
d) notes, accounting, accounting report; organize customs records, invoices and related documents; provide this documentation at the request of the customs authority as prescribed by law;
DD) observance of the decision of the customs authority for tax processing and other revenues for goods export and import;
e) explain when the Customs and other relevant agencies have doubts about the tax base, calculation of the tax and other revenues for goods export and import; about the unknown content in the process of Declaration, calculate, pay tax.
Article 57. The responsibilities and powers of the Customs authorities in the course of the Organization collect taxes and other revenues for the export, import, Customs has the following powers and responsibilities: 1. Explain, guide and support create favorable conditions for the customs declaration, tax calculation tax, fine, and other revenues for the export and import goods.
2. test, inspection Declaration, tax calculation and payment of the customs.
3. unified tax administration, tax; make tax free, tax free, tax refund, tax rebate, no tax and other accounts receivable for goods exported, imported under the provisions of the law.
4. Information security of customs who have declared and provided.
5. Ask the Customs provides full, timely records, documents, vouchers, accounting books to examine the Declaration, calculate, pay tax and other revenues when there are questionable basis of tax base, calculation of the tax and other revenues for export goods import; about the unknown content in the process of Declaration, calculate, pay tax.
6. the fixed tax collection and other revenues for export goods, imported in the necessary cases under the provisions of the law.
7. Apply the measures prescribed by law to ensure the sufficient tax revenue.
8. Handling of administrative violations and complaints about the tax according to the provisions of the law.
9. Paid interest tax due under the provisions of the law.
Article 58. Assign tax and other revenues for goods export and import customs authority assigns the tax and other revenues for export goods, imported in the following cases:

1. The customs based on illegal documents to declare tax bases, and tax declaration; do not declare or incomplete declaration, correct tax bases as the basis for the calculation of the tax and other revenues for the export and import of goods under the provisions of the law.
2. The Customs refuse or delay, extend beyond the prescribed time limit providing the relevant documents for customs authorities to determine the exact number of taxes and other revenues for the export and import goods.
3. The customs based on the declared value is not true to the actual purchase price.
4. The fixed tax base on current tax policy, customs and principles define the tax value specified in article 4 of the Decree regulates the determination of customs value of goods export, import.
Article 59. Tax and tax deductions 1. The tax, penalties, and other revenues filed for goods exports, imports are made at the State Treasury.
2. The tax, penalties, and other revenues filing is done according to the following sequence: a) Filed the account debit are: penalty tax debt, debt and other debts (if any);
b) Filed taxes and other receivables.
3. Taxes, penalties, and other revenues if already paid is greater than the number of payable shall be handled according to the following sequence: a) deducted taxes, fines, other revenues that the Customs owed to the budget;
b) offset on tax money, the proceeds of the export shipment, import the next adjacent as suggested by the customs;
c) reimbursed from the State budget.
4. Minister of finance specified on the form, record, sequence, procedure, filed and deducted taxes, fines, other revenues.
Article 60. Certificate from tax and other revenues 1. Tax vouchers, forfeit and other revenues due to the Ministry of Finance released. The customs tax forfeit, and when the other revenues must clear each specific account records filed and the number of customs declarations.
2. State Treasury agency or customs authority when collecting money taxes, fines, other revenues are given from the collection or signed, stamped, confirming the tax vouchers.
Article 61. Tax imported goods are entitled to preferential tax under the provisions of tax legislation to the customs people settlement to settlement with customs.
Use imported goods not right for tax incentives the purpose will result in enough taxes and penalties under the provisions of tax legislation.
Article 62. Responsibility in case of legal changes and address 1. The Organization, individuals have the registration code, export import to export and import operations; the process of production and business operations if there is a change in legal personality in the event of a merger, dissolution, bankruptcy and change of address, to notify the Office in writing to the Customs know and must pay the debts to the State budget.
2. the competent authorities decide on the dissolution, bankruptcy, merger is responsible for notification in writing to the Customs authorities and coordinate resolution of tax debt, debt and penalties other revenues before the decision on the dissolution, bankruptcy, merger.
Article 63. Adopt measures to ensure the sufficient income tax 1. Adopting measures to ensure the proper collection, collecting enough taxes and other revenues are made for home goods for export, import or export goods owners, import authorisation.
2. The measures applied: a) requires banks, State Treasury, other credit organizations to extract money from the deposit account of tax payers to file taxes, fine;
b) Not do the procedure import for the next shipment of tax payers until enough tax debt collection and other revenues. In the case of the Customs really have financial difficulty, the customs were allowed for this object, export-import operations to file tax debt gradually according to the plan and not to the new debt incurred;
c) the custody of goods or levy of property tax payers under the provisions of the law to ensure enough tax revenue. So the time limit prescribed by law from the date of the Customs have decided to detain the goods or levy property tax payers yet filed tax fine, enough money, the Customs Agency was auctioning the goods, property in accordance with the law to collect enough tax money , fine. The remaining amount after deductions to pay tax, the penalty for switching filing tax payers;
d) apply measures to other business under the provisions of the law.
3. Minister of finance specifies jurisdiction, procedure, order and adopt measures to ensure the implementation of the obligation to pay tax and other revenues for the export and import goods.
Chapter VI the FOLLOWING CUSTOMS INSPECTION Article 64. The following test cases through the following Customs inspection was made after goods exports, imports have been adopted in the following cases: 1. check when there are signs of violation of customs law or determine likely violating customs laws based on results of analysis of the information of the customs.
2. check under plans to assess the extent of compliance with customs legislation of the Customs (hereinafter called the unit be checked) for the cases not specified in clause 1 of this article.
Article 65. The following test content through 1. Checking customs records: a) check the legitimacy, accuracy of the vouchers in the customs records, the fit of the vouchers attached declarations with the content in the Declaration and the provisions of the law on the export, import and export of goods;
b) test the determination of the value; tax base, calculation of the tax and other revenues; compliance with the regulations on the management of export policy, import goods, enforcement of intellectual property rights, international treaties provisions on the management of export-import goods;
c) check the accounting, accounting, financial statements and other documents related to goods that have been adopted in the enterprise.
2. Fact check imported goods of the unit be checked in case of need and eligibility.
Article 66. Test methods of Customs made the following test methods adopted are as follows: 1. Require the unit to be checked to produce books, records, accounting and other documents related to export and import goods that have been adopted in the business, explain to the Customs authorities at the Customs Office.
2. Verify the accuracy and honesty of the vouchers in the customs records in the bodies, related institutions.
3. check directly at the unit be checked after customs clearance in case of need.
4. The Customs examination, reviewing for the shipment have been adopted for the accuracy, truthfulness of the content of the customs, tax, tax. Cases detected are erroneous, notify the Customs authorities, remedial voluntarily within the time limit prescribed by law are exempt from the sanctions.
Article 67. The Authority decided to test the 1. Director of the Customs Bureau, the province, the city of centrally decided to check in case: a) the check prescribed in clause 1 Article 64 of this Decree. The Bureau of Customs would detect signs, identify likely violate then decided to check out at the same time report the General Director of the Bureau of customs;
b) scheduled inspections prescribed in clause 2 of this Decree for 64 units, based on the area of management.

2. the General Director of the Bureau of customs inspection after the decision adopted with regard to the case of the test content, test range complex involving many provinces and cities under central.
Article 68. Test duration 1. The time limit for check of each decided to check at the headquarters unit is to check a maximum of 5 (five) working days for the case prescribed in clause 1 Article 64 of this Decree; a maximum of 15 (fifteen) working days for the case prescribed in clause 2 Article 64 of this Decree.
2. Complex cases who decided to check the test period not exceeding the time limits prescribed in clause 1 Article 68 of this Decree. Renewal time, the reason for the extension is notified in writing to the unit test.
3. the customs authority has the responsibility to inform in writing the unit test of test after the decision adopted at the latest is 5 (five) working days prior to conducting the test (unless the test prescribed in paragraph 1 of this Decree 64 Articles).
Article 69. Processing test results 1. The updated test results into the customs information system to analyze, evaluate the observance of laws, the level of risk violating the law, as a basis for checking when making customs procedures, identify the business executive process good customs law and serve for the operation of the customs in combating smuggling.
2. The conclusion of the process, the inspection unit is checked (if available), a violation of the law for the unit test is grounds for the Customs decide the tax, tax refund, processed in violation of tax legislation according to the provisions of the law.
3. The tax collection, tax refund, processed in violation of tax legislation made under the provisions of the law on tax and related legislation.
Article 70. The rights and obligations of the auditor 1. Obligations of the Auditor: a) present decided to test and demonstrate customs mail;
b) make the right principles, contents and procedures for checking;
c) do not give the required contrary to law; not intentionally false conclusions; responsible before the law about a test conclusion;
d) reported the decision to examine and propose measures to handle the test results;
DD) observance of security rules; manage and properly use the purpose of the document, the document is provided.
2. Rights of inspection: a) Are checked at the Customs Headquarters, at the headquarters unit is checked;
b) requires the unit to be examined to answer the relevant content;
c) check, copy and custody records, vouchers, accounting, financial reporting, records other related documents of the unit be checked;
d) test, backup, custody of the computer systems and other equipment are stored data, data on production and business activities of the unit are checked;
DD) reality check imported goods that have been adopted;
e) use of the equipment necessary to support the inspection;
g) received the support of experts in the field;
h) Established a working conclusion, check;
I) Formed thereon and to apply the measures for handling administrative violations of customs in accordance with the law;
k) apply coercive measures, customs procedures and other handling measures prescribed by law in which case the unit test does not approve the request in writing of the customs.
Article 71. Rights and obligations of the unit be checked 1. The right of the unit to be checked: a) requires the auditor to present decided to check, proof of customs;
b) refuse the check if the decision is not the correct test with the rule of law;
c) Receive a test conclusion;
d) be on a test conclusions, recommendations about measures of the auditor;
DD) requesting customs authority for compensation of damage caused by the handling of the test results is not lawful cause;
e) complaints, accusations of violations of the laws of the people examined in the process of checking and handling decisions following Customs inspection results;
g) to enjoy the priority in the process of making customs if in good standing of the law and customs regulations on clearance after the test.
2. obligations of the unit be checked: a) the elections authority working with the check;
b) create conditions for people to check the duty; do not obstruct the inspection activities in any form;
c) keep records of customs for goods exports, imports have been adopted within a period of 5 (five) years from the date of registration of the customs declaration; Store vouchers, accounting, financial reporting and records other documents related to export and import have been adopted within the time limit prescribed by law;
d) answered the relevant content at the request of the auditor;
DD) provide accurate, complete, timely customs records, vouchers, accounting, financial reporting and records other related documents at the request of the auditor;
e) create the conditions for the examination of imported goods;
g) observance of the provisions of the following Customs inspection, decided to test, a test conclusion and the decision process.
Chapter VII Article 72 CUSTOMS INFORMATION. Customs information system 1. Customs information is gathered the information on the export, import, transit, transportation, immigration, transit; about the Organization, the individual directly or indirectly perform the export operation, import, transit of goods, entry, exit, transit vehicles; other information related to customs operations.
2. customs information is the basis to make statistics goods export and import; reviews the Executive levels of the customs law, the degree of risk of violating customs laws serve for clearance operations, the following Customs inspection and prevention of the violations of the law during operations related to customs.
3. Prohibition of unauthorized access behavior, falsify, destroy the customs information system.
Article 73. Build, collect, process, exploit the customs information system 1. 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 and unity from the General Department of customs agencies to base unit; organizational unit dedicated to the task of collecting, processing information, specializes in data base management and ensure the maintenance, operation of the customs information system; in collaboration with agencies, organizations and individuals outside the Customs to networking the exchange of relevant information.
2. the customs authority levels are responsible to collect, process, update the information of customs into the system according to the objectives and requirements of each stage.
Customs information is collected and processed from the following sources: records of documents kept by the General Department of customs; works in progress customs procedures, customs surveillance, inspection, analysis, classification of goods; results of operations of the customs control forces; denounces the violation of the customs legislation bodies, organizations and citizens; agencies, units, organizations related to customs operations; the mass media in the country and abroad; Exchange with the customs of the country, the World Customs Organization; other sources of information.
3. The unit, customs officials, State agencies, businesses, organizations, individuals have the right to exploit the information to customs.
4. Minister of finance specifies the build, collect, process, the scope and the level of customs information extraction.
Article 74. The responsibility to provide information 1. The responsibility of the customs

Customs authorities have the responsibility to provide information and documents to the Agency, organization or individual has the authority under the provisions of the law on mining, use information to customs.
2. The responsibilities of the Agency, organization, individual a) Organization, individuals have the responsibility to provide information and documents to the Customs authorities in accordance with the law.
b) ministries, ministerial agencies, government agencies, people's committees of the levels have a responsibility to provide, Exchange information related to customs activities as follows:-Ministry of Commerce: provides information about the management policies of the goods for export, import, transit of Vietnam and foreign countries; information on the management of the market;
-Ministry of public security: offers, Exchange information related to the fight against crime, on the order of economic management and national security related to state management of customs; provides information about the individual entry, exit and information about registration, transportation management;
-DoD: provide, Exchange information on the management of the State borders, seas, Islands and information on individual exit and entry related to state management of customs;
-Postal and telecommunications Ministry: direction, guiding the enterprises to do telecommunication services provided for the customs information on parcel export and import conditions; the information about the consignee, the shipper; information network construction coordination;
-The Ministry of planning and investment: steer, instruct the Department of planning and investment to the province, the City provides information on business registration, investment, establishment, merger, dissolution of the business functioning export/import;
Ministry of transportation: directing, guiding the State administration, enterprises, shipping agents, air has a responsibility to provide information on the cargo manifest (manifest), single transport, transport routes and other information about the types of goods, passengers, means of transport involved export activities import, exit and entry, transit;
-Banks and credit organizations: providing information on payment activities related to export, import, transit of individuals, organizations and enterprises;
-Ministry of industry, Ministry of agriculture and rural development, the Ministry of health, other ministries in the scope of his duties, function is responsible for providing, exchanging with the customs information relates to the specialized management of commodities for export and import.
3. The information provided, the Exchange is done in writing or electronic data through computer networks connected directly between the customs authority and the agencies, organizations, individuals mentioned above.
4. The Ministry of finance, in cooperation with the Ministry of construction, the specific rules of the Exchange, to provide information to customs.
Chapter VIII COMPLAINTS, accusations, reward and HANDLE breach of article 75. The complaint, report 1. The Organization, individuals have the right to appeal administrative decisions, administrative acts of the customs authority, the customs officer when there is a base for that decision, behavior that is against the law, infringe the rights, legitimate interests.
Individuals have the right to denounce the violations of law officers, the customs officer with the heads of the customs authority.
2. The Heads of the customs agency level when receiving a complaint, the report must have the responsibility to consider, resolve and respond to complaints, accusations as prescribed by the law on complaints and denunciation.
3. organizations and individuals have the right to sue in administrative cases in administrative court with respect to the administrative decisions, administrative acts of the customs authority, the customs officer under the provisions of the law.
Article 76. Reward, treat infringement 1. The customs, the customs officials, organizations, individual export, import and other private organizations have achievements in implementing, coordinating the implementation of the rules on customs procedures, customs inspection and monitoring are rewarded according to the provisions of the law.
2. The Customs and institutions of the relevant individual, if violating the provisions of this Decree, depending on the nature and extent of the violation will be dealt administrative violations, the compensation (if any) or arrested save for criminal liability in accordance with the law.
3. Officers, customs officials and the Organization, the individual concerned if there are abuses the position, left the regulation-making powers in this Decree, then depending on the extent the violation would be punished, compensation for physical damage (if any) or arrested save for criminal liability in accordance with the law.
Chapter IX Enacted PROVISIONS 77. Effect of the Decree the Decree has effect after 15 days from the date The quote and replace the Decree No. 101/2001/ND-CP dated 31 December 2001 from the Government detailing the implementation of a number of articles of the customs law on customs procedures , test mode, customs supervision; Decree No. 102/2001/ND-CP dated 31 December 2001 of the Government details about the check after customs clearance for goods export, import.
The previous provisions contrary to this Decree are repealed.
Article 78. Responsible for enforcement of the Decree of the Ministry of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's committees of provinces and cities under central authority responsible for the implementation of this Decree.