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The Decree 101/2001/nd-Cp: Detailing The Implementation Of A Number Of Articles Of The Customs Law On Customs Procedures, Inspection Regimes, Customs Supervision

Original Language Title: Nghị định 101/2001/NĐ-CP: Quy định chi tiết thi hành một số điều của Luật Hải quan về thủ tục hải quan, chế độ kiểm tra, giám sát hải quan

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The DECREE detailing implementation of some articles of the customs law on customs procedures, inspection regimes, customs surveillance the GOVERNMENT pursuant to the law on Government Organization, 30 September 1992;
Customs Act base on June 29, 2001;
At the suggestion of the General Director of the Bureau of customs, DECREES: chapter I GENERAL PROVISIONS article 1. Scope of this Decree detailing implementation of some articles of the customs law on customs procedures, inspection regimes, customs supervision. The case of the international treaties to which Vietnam has signed or otherwise with this Decree shall follow the provisions of international treaties.
Article 2. The object of making 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, precious stones; food culture, artifacts, antiques, national treasures; airmail, parcels; 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, entry, transit.
Article 3. The customs 1. The customs include: a) the owner of the object do customs procedures;
b) Who was the owner of the object do customs legal authorization;
c) do customs agents.
2. The Customs have the authority and duties specified in article 23 customs law.
Article 4. Location of customs procedures 1. Locations where Customs performs the work of customs provisions in Customs Law article 17. Customs locations include: a) the Customs gate was established at the international sea port, river port international, Harbor International Civil Aviation, international transport railway station, post office, international road border crossings;
b) Customs office outside Gate was established in the area outside the gate due to the Prime Minister to decide.
2. Customs locations for means of transport, entry, transit is the Customs gate where the means of transport that exit and entry, transit.
Article 5. Location check the goods for export, import location check the export or import is where the Customs made the reality check of goods export, import, including: a) the venue gate customs procedures;
b) Customs locations outside the gate;
c) other locations due to the General Director of the Bureau of customs regulations in case of need.
Article 6. How do customs agents 1. Customs clearance agents (agents) are men who have the rights and obligations of the customs procedure in respect of goods, means of transport (cargo owners) Customs and perform the work as agreed in the contract agent of customs procedures (hereinafter referred to as a contract agent).
2. agent conditions: a) Is the registered business traders as defined by law;
b) Has business lines delivery the goods stated in the certificate of business registration.
3. Rights and obligations of agents: a) the implementation of rights and obligations stated in the contract agent;
b) and sign the customs declaration;
c) shippers request compensation for damage and the costs incurred by violation of contract agents of shippers cause;
d) require shippers to provide full, accurate, information documents necessary for the customs procedure of export shipment, import;
DD) perform the work of customs procedures under the authorization of the owners of the goods included in the contract agent;
e) is responsible before the law within the scope of the authorized person's customs service.
5. Rights and obligations of shippers in the authorized dealer: a) contracted agents (in which clearly defined the scope of authorization, the liability of the authorized agent's responsibility);
b) give full, accurate agent the voucher, the information necessary for the customs procedure of export shipment, import;
c) in damages and expenses incurred by the Agency for violations of the contract agent of shippers cause;
d) responsible before the law about the violations of the law or of his agent if the violations that are not in the dealer's fault.
Chapter II CUSTOMS PROCEDURES, INSPECTION REGIMES, CUSTOMS SUPERVISION 1. For GOODS exports, IMPORTS of article 7. Customs records, registration of customs records 1. When do the customs, the customs declaration is filed and present the customs records include the following documents: a) for goods exported:-customs declaration of goods for export;
-Detailed manifest of cargo for shipment, there are many types;
-License of State administration competent for goods export license must be prescribed by law;
-The contract for the sale of goods or documents of legal value equivalent to the contract in case of need by the General Director of the Bureau of customs regulation;
-The other documents prescribed by law for each of the specific items that the customs are filed or presented to the Customs authorities.
b) for imported goods:-customs declaration of goods;
-Commercial invoice;
-The contract for the sale of goods or valuable papers of equivalent legal contract;
-License of State administration competent for goods import license must be prescribed by law;
-Copy single transport;
-Detailed manifest of cargo for shipment, there are many types;
-The certificate of origin (c/o) prescribed in item 2 article 10 of this Decree;
-Certificate of registration of commodity quality inspection authorities goods or notification State inspection free of quality by the State administration authorities for goods exports, imports subject to State inspection on quality;
-Other documents as specified by the law for each specific item.
The papers on if is a copy of it must be the head of the business or organization who is the head of business organizations authorized to certify, sign, seal. The person confirmed, sign, seal is responsible before the law on the legality of the papers.
2. where are Bureau Chief Bureau of customs gate or customs Bureau Chief outside the gate (here written as Chief Bureau of customs) accepted, the customs are slowly following vouchers: filing a) certificate of origin (c/o). The time limit for submitting not too slow 60 (sixty) days from the date of registration of the customs declaration;
b) The other documents in the customs records (except customs declarations). The time limit for submitting not too slow-30 (thirty) days from the date of registration of customs declarations.
3. the customs officer before the actual inspection of the goods, if the Customs have suggested text, was the Chief Bureau of customs to accept, then the Customs customs declarations was retracted signed to supplement, repair or replacement of other customs declarations.
4. profile requirements of customs registration and customs with regard to the other cases: a) the customs registration customs declaration for imported goods before the goods to the gate within the time limit stipulated by tax legislation for import and export goods;

b) regular shippers export, import of the stable, in a certain period of time of the same purchase contract are allowed to use a customs declaration (Declaration registration once) to do the customs procedures for export and import item in the delivery time specified in the sale contract;
c) tax policy, import-export management policies implemented under the provisions of the law in force at the time of export, import of the fact of goods;
d) The customs are customs by khai on his computer has been connected to the computer network of the customs in accordance with the law.
5. When the registration procedures of customs, customs officials are responsible for: verifying certificate from the Department of the Customs record; check the content of the customs; Customs content of collation with the vouchers in customs records; registration under the provisions of customs legislation. The case does not accept registration of customs records must indicate the reasons for non-acceptance to the customs said.
Article 8. Reality check of the goods 1. The customs of the levels have a responsibility to the Organization to collect, to exchange information in order to build the database: the Executive process of law; import-export management policies; the nature, type, origin of goods export and import; information related to export and import goods.
2. Bureau Chief customs based on the database are built according to the provisions in clause 1 of this article, customs and other relevant information to decide on or change forms, rate the reality check the goods, specifying the percentage of the actual inspection of the goods for each export shipment specific import.
3. the customs officer on duty to check the fact of goods pursuant to decision of the Bureau of customs chief on the form, check the actual rate of goods to apply these measures, how to check the goods fit each specific shipments. During the test, if the sign violates the law, the Customs Chief Bureau report decide the change of form, proportion of reality check.
4. Free reality check export goods, imported a) conditions for home goods are exempt from the reality check: Home goods for export have the process 1 (one) year from the date of export Customs procedures are not dealt with administrative violations of customs or has been processed in violation of the customs administration with penalties in the authority sanction of the genus Bureau of customs chief.
Owners of imported goods have the process 2 (two) years from the date of import customs procedures are not dealt with administrative violations of customs or has been processed in violation of the customs administration with penalties in the authority sanction of the Chief Bureau of customs.
b) export and import of cargo owners meet the conditions specified in point a of this paragraph are waived reality check, including:-for export commodities: agricultural products, fishery products; textiles; natural rubber, footwear; fresh foods; food processing; the goods need to be preserved; mechanical electronics; liquid bulk cargo, goods; the items that determine the volume, quality, type of goods is based on the conclusions of the governing body of State authority or authorities; export goods of enterprises in export processing zones; export goods regularly; other goods due to government regulations.
-For goods: equipment, machines; fresh foods; goods need special preservation; the goods send bonded, tax warehouse; imported goods to include export processing zones, tax or customs incentives in other areas; liquid bulk goods and items that determine the volume, quality, categories are based on the conclusions of the governing body or of the competent State authorities; imported goods regularly; other goods due to government regulations.
c) customs records confirm the actual goods for goods free of reality check as follows:-for goods have test results, assessment of State management agencies have the authority or the authorities of the Customs record commodity export confirmation real imports, according to the conclusions of the Agency, this organization.
-For other goods, the Customs validation record exports, imports under the free practice of the customs declaration. The Customs is responsible before the law about the content of his declaration.
5. Check the actual probability of goods not exceeding 10% of each export shipment, import as defined in point b of paragraph 1 the Customs Law article 30. If the goods, then condition under close inspection rate is the ratio of the number of events is examined. If the goods are packed in the container, then the antenna test rate is the ratio of the antenna-the bow tie are checked or the rate of events in each of the antenna-the bow tie.
6. Check the fact the entire export shipment, import of shippers have repeatedly violating customs law; export shipment, import the signs violated customs laws as follows: a) shippers have repeatedly violating customs law is the shippers were on 3 (three) times dealt with administrative violations of customs within 2 (two) years from the date of the customs formalities for the import operation and 1 (one) year from the date of the customs procedures for export activities to the level of every penalty beyond the authority of the Chief sanction customs;
b) where within the time limit specified in point a of this paragraph, the shippers have 1 (one) time dealt with administrative violations of customs with the fine exceeded the authority sanction of the Director of the Customs Bureau, the province, the city of centrally (here written as customs Bureau Chief) then export goods import of shippers are applied form of reality check as to the cargo owners have repeatedly violating customs law;
c) cases detected signs of violation of customs legislation, the Customs examining the entire export shipment, import, as follows:-If the offending marks are signs of cheating on the amount of the goods, the customs officer tally or weight, measure the entire shipment;
-If the offending marks are signs cheaters about types of goods, the customs officer checked all package;
-If the offending marks are signs of fraud in the quality of the goods, the customs officer took a number of samples of any sample or have a question to test, analysis or referendum Examiner with the witness of the customs. The sampling is set thereon, signed confirmation of customs officials and the customs.
7. On the basis of the provisions of this Article, the specific information about the owners, export shipments, imported at the time of customs clearance, customs chief decided to change the form of the actual inspection rate for goods was spent on Customs Chief decided to form the actual inspection rate.
Article 9. Analysis, classification, evaluation and check the State of quality of goods 1. For goods not subject to State inspection on quality but the customs officials could not determine the name of the row, the row number, the quality, the handling is as follows: a) customs officer sampled the goods with the witness of the Customs to analyse or referendum examiner. The sampling of the goods must be established thereon, signed confirmation of customs officials and the customs;

b) where the Customs agreed not to test results, analysis or examination by Customs authorities to the conclusion (here written as first conclusion) then selected an agency, organization, discipline inspection and supervision fee examiner;
c) when no results managing the nail first conclusive, is the basis for the Customs base, make customs procedures. When the results of the assessment, the customs inspection results back to base to do the customs clearance of goods;
d) shippers are responsible before the law about the legitimacy of the results of the assessment if the goods are overseas inspection upon the request of shippers.
2. for goods subject to State inspection on quality, then the Customs customs records base and the registration certificate of the State inspection of the quality of the goods or the exemption of the State inspection of the quality of the goods of the State Agency for the quality of the goods to customs formalities for goods.
3. The Customs have the right to complain to the customs agency or State agency or authority in the Court of the decision of the customs authority, agency, organization, analysis, classification, examination of the goods under the provisions of the law.
Article 10. Check the origin of goods 1. Checking of origin of goods are based on actual test results of goods and customs records.
2. Rules for certificate of origin (c/o) a) for goods exported, the customs declaration is not filed C/O;
b) for imported goods, if the owners have demanded be entitled to preferential origin in accordance with the agreement, the commitment of the State of the Socialist Republic of Vietnam with other countries, international organizations, they must submit the C/O or vouchers of equivalent legal value and be responsible before the law on the legality of the C/O;
c) for goods that Vietnam or international organizations reported are in the time of danger dangerous to public health, production, environmental hygiene, when imported, the customs must submit C/O of that commodity.
Article 11. Customs clearance of goods 1. Pursuant to the customs clearance of goods, including: a) of the customs declaration or the conclusions of the inspection agency, the State authorities for goods free of reality check;
b) test results the fact of goods the Customs for goods have to fact check;
c) registration certificate State examination on the quality of the inspection organisation or testing exemption notice State of quality of goods by State administration authorities for goods imported in an have to check on the quality of the goods;
d) results for the inspection of the goods require inspection.
2. export and import goods not subject to the taxes collected by Customs authorities, 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.
3. the export and import of goods in an tax was adopted after the Customs has filed taxes. Commodity tax grace period have been adopted after the Customs out tax notices.
Article 12. Monitoring of exports, imports of 1. The goods subject to customs supervision of goods subject to customs supervision are: a) the goods were finished customs procedures for export but have not exported;
b) the goods are done the 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, transit transport media;
DD) of goods, means of transport moved the gate.
2. The customs monitoring method a) customs supervision is performed by the following method:-Customs sealing, includes: sealed with paper seal sealing wire, customs or customs dedicated key;
-Direct supervision of customs officer;
-Monitoring by technical means.
b) do not apply in 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 13. The cargo transfer Gate 1. The cargo transfer gate must be transported in accordance with the route, come to the right place the provisions recorded in the customs records.
2. The transport and customs officer comes along (if any) is responsible for ensuring the status quo of goods or customs sealed in the process of moving gate.
3. In the process of moving the gate, if an accident or other unforeseen circumstances do ponder move to seal customs or lost goods, then condition in the shortest time possible, transport people, shippers, customs officer went along (if any) must report to the customs authority or town Committee Ward, the town nearest to the minutes confirmed the status of the goods.
4. Customs procedures move the gate: a) for goods imported have single locations to transport is making customs procedures outside the gate: customs-gate have a responsibility to check the status of the goods; set the minutes delivered and delivered the goods for transport who moved to locations outside the Customs gate; inform the Customs authorities at the customs procedures outside the gate of the information note on goods.
-The Customs authorities at the customs procedures outside the gate to receive the goods be moved to; compare the goods and confirmed in the minutes of the transfer of the Customs gate; do customs import goods; inform the Customs gate test results about the information that has to be the Customs gate note on import shipments.
b) with respect to goods imported have single locations to transport is doing the gate: Customs-Customs must have the application move the gate. On the basis of an application for transfer of the gate of the customs declaration, the Customs authorities at the customs procedures in addition to gate check receiving records; registration of customs import declarations; write confirmed on application for transfer gate and sent to the Customs gate to transfer items from the gate of the venue make customs procedures outside the gate.
-Upon receipt of the request of the Customs authorities at the customs procedures outside the gate in the transfer application, Customs Agency and customs at the customs procedures outside the gate do customs procedures as defined in point a of this paragraph 4.
c) for goods exported:-the Customs Office at the customs procedures outside the gate making export Customs procedures; set the minutes delivered, delivery of the goods and the profile for the Customs transfers to the Customs gate.
-The customs export gate to receive the goods; compare the actual goods with a handover of customs at the customs procedures outside the gate; monitoring of the goods until the goods are exported; the real confirmation under the regulations.

d) Customs Office at the customs procedures outside the gate is responsible for the customs procedures for export and import shipments. The Customs gate has the responsibility to coordinate, provide information to note about goods exported, imported to the Customs authorities at the customs procedures outside the gate. When receiving the information note on goods for export, import, customs authorities at the customs procedures outside the gate, gate to check that information and report the test results to the Director General of customs and the Bureau of customs are related.
Article 14. The pause procedure do the customs procedures for export and import goods that require protection of intellectual property rights 1. When the Customs authorities require a pause for the customs procedures for export and import goods, the owner of the intellectual property rights or the person who is the owner of the intellectual property right authorization (hereinafter referred to as the required pause) are: a) has a petition to halt the procedure of Customs Chief sent to customs where goods exported import;
b) Filed an advance equal to 20% of the value of the consignment notes in the contract on the interim accounts submitted by the customs authority at the State Treasury or submit the certificate from the guarantees of credit institutions to ensure the compensation of the damage to the owner of the goods and the payment of the costs incurred by the requested pause improper customs procedures cause for the agencies, organizations, individuals involved;
c) presented to the Customs Office by protectionism or documents to prove rightful ownership of intellectual property rights;
d) give evidence of the suspected goods, imported in violation of his intellectual property rights;
DD) power of attorney to file the request to pause under the provisions of the law (authorized cases).
2. pause: a procedure) When the requested pause has to meet the conditions of the proposal of suspension provided for in paragraph 1 of this Article, the Bureau of customs chief decided to pause the customs procedures (hereinafter referred to as pause) for the shipment. The decision to pause was sent to owners of goods, import and export the required pause. The decision of suspension must specify the reasons and duration of pause to the parties concerned to know the shipment, made;
b the pause period is 10) (ten) days from the date of the decision of suspension was issued;
c) Bureau of customs chief decided to extended the duration of the pause in the pause request has limited application to pause before deciding to pause expires. In this case, the person required to pay an additional pause account advances as defined in paragraph 1 of this article. The deadline was extended by not more than 10 (ten) days from the date the decision of suspension expires;
d) end time limits specified in point b, c of this paragraph, if the requested pause does not give evidence or conclusions of the Agency, the competent organization to prove the shipments violate the intellectual rights or no State Agency has the authority or the courts have written request customs agencies delivered goods are paused Customs procedures to resolve, the Chief Customs Bureau decided:-procedures for customs clearance for the shipment;
-Force the pause request must reimburse the person exporting, importing any direct damage due to improper pause request causes, pay the cost of storing, storage of goods and the costs incurred for customs and other agencies, organizations and individuals concerned according to the provisions of the law.
-The procedure for the refund request to halt advance remaining after the pause request had compensation, payment to the exporter, the importer and the costs incurred in relation to the request to pause. Cases of advance payment is not enough to pay the cost stated on the request to pause is responsible for submitting additional balance.
DD) where people request a pause proved to be the owner of goods exports, imports has violated intellectual property rights, the owner of the goods and the goods to be processed under the provisions of the law. Home goods export and import is responsible before the law; implementation of the decisions of competent State agencies; compensation for owners of intellectual property rights; the payment of the costs incurred by the pause caused. The Customs returned to the person requesting the advance of funds pause.
Section 2. For OTHER TYPES of GOODS export, IMPORT OTHER article 15. Transit goods 1. Customs procedures for goods in transit is made at the Customs gate where imported goods for export. Goods in transit are imported, export the right gate; the correct shipping routes from time to time prescribed burn in customs records; subject to customs supervision.
2. Goods in transit are not to be sold, donated, exchanged in Vietnam, unless Vietnam State agencies have the authority to allow and to do the import customs formalities prescribed by law.
3. Goods in transit through the territory of the Mainland are stored in the area of the gate.
4. transit goods are stored outside the gate or pass through the territory of the Mainland or other transit goods according to the provisions of the law of Vietnam must transit permit must then please allow competent State agencies.
5. Vouchers are filed when making 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 to storage or to change the means of transport.
6. The responsibility of the Customs authorities: 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 manifest or customs declaration by the Customs authorities where the goods entry gate moved to; check the status quo or customs sealed goods to compare with the contents of the Customs gate where the goods entered the scene on a brief goods declaration or transit customs declarations to do the procedure.
7. 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 social people's Committee Ward, the town nearest to the minutes confirmed the status of the goods.
Article 16. The temporary export goods, imported temporarily for participation in fairs, exhibitions, product launches

1. Goods imported temporarily for participation in fairs, exhibitions, product launches (hereinafter referred to as the goods temporarily imported).
a) customs records including:-customs declarations;
-Copy single transport;
-Detailed statement of goods;
-License of State administration authorities (for the goods must ask permission).
b temporary import) are making customs procedures at the Customs gate or at customs headquarters outside the gate where the Organization of fairs, exhibitions;
c temporary entry period) made under the provisions of the law of Vietnam;
d temporary Row in an input) prohibit the importation, import the condition like to sell, donate, Exchange in Vietnam must ask permission Vietnam State agencies have the authority.
2. The goods of the organization or individual temporarily exports of Vietnam to participate in fairs, exhibitions, introducing the goods abroad (hereinafter referred to as the temporary export goods).
a) customs records including:-customs declarations;
-Detailed statement of goods;
-License of State administration competent Vietnam (for goods must ask permission).
b temporary export Goods) are making customs procedures at the Customs gate or at locations outside the Customs gate;
the time limit for temporary export) follow the prescribed by law.
d temporary export Goods) in an import prohibition, conditional imports would like to sell, donate, Zhao change in foreign markets must ask permission of the State authority competent Vietnam.
Article 17. Machinery, equipment, tools for temporary occupation, temporarily enter time 1. Machinery, equipment, professional instrument (hereinafter referred to as the temporary export goods, temporary import) required 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;
b) proposed text;
c) A detailed inventory of goods;
d) single transport copies (for temporary import);
DD) job confirmations have used temporary export goods, temporary import of organs, organizations where the owners work.
Article 18. Accessories, spare parts to serve as temporary replacement, repair vessels, foreign aircraft 1. The sea freight, air shipping, foreign aircraft to fix in Vietnam are allowed to send spare parts to service to repair.
2. Accessories, spare parts to serve as temporary replacement, repair of ships, foreign aircraft by aircraft, ships that carry when entering 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, ship or airline agent or ship repair plant. The Customs is responsible before the law on the use of accessories, spare parts to temporarily enter the correct aim has reported.
4. customs records including:-customs declarations;
-A detailed stats;
-The text suggested by the customs;
-Copy single transport.
Article 19. The goods are exported, imported by mail 1. In the export type of goods, the importer would then apply customs rules for this kind of export and import.
2. The customs declaration for the goods to be exported, imported by mail is the owner of goods or enterprises providing postal services. The business provides postal services is of course legitimate 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 are goods of many shippers on a customs declaration.
Article 20. Purchase and sale of goods on the means of transport, entry in the port area of the sea, river port of Vietnam 1. Traders buy and sell goods with those on means of transport, entry must be Customs procedures, the full implementation of tax obligations and policy management of the goods according to the provisions of the law.
2. customs records include: a) customs declarations;
b) A detailed (if the goods include many items);
c) business registration certificate.
Article 21. 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, import-export management policies.
2. Where no customs, the border guard made the management of the goods specified in paragraph 1 of this article.
Article 22. 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;
b) confirmation to the work, work in Vietnam due to State administration authorities of Vietnam;
c) copies the single transport;
d) A detailed inventory of assets.
2. the alien who brought the property to move away from Vietnam, when customs procedures to submit and present the following documents: a) customs declarations;
b) confirmation time out of work, residences due to the Foreign Ministry or competent authority of Vietnam;
c) A detailed inventory of assets;
d) 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;
b) decided to allow settling in Vietnam or the decision to allow the overseas settlement (if exit);
c) A detailed inventory of assets;
d) proof of ownership of the property, except for the gadgets, widgets served normal activities of families and individuals.
Article 23. Luggage, Forex, precious metal, precious stones, the Vietnam export and import money 1. Shortly after reaching the gate, the exit and entry to the opening and carrying baggage (including hand luggage and checked baggage along trip) for customs inspection when required. With respect to the baggage sent ahead, send later, when the owner of the baggage to check in baggage must present passport, customs declarations, transport.
2. The entry there is a temporary goods declaration widgets enter then exit must bring out the right item. The exit has widgets wear off, the temporary export goods, when implementation is the entry to bring about the right item. The case of the goods imported temporarily lost, misplaced, they must have the certificate of the police authority.
3. exit the entry, People carry goods as gem, precious metal (except the international gold standard) must be done according to the regulations of the State administration authorities and customs to do.
4. People who have the exit of foreign currency in cash, and cash in Vietnam, the international gold standard goes beyond the level of regulation, they must have a licence of the Governor of the State Bank of Vietnam and customs at the gate.

5. The entry has brought the international gold standard in excess of the level prescribed by the Governor of the State Bank of Vietnam, they must send in the warehouse of the customs of gold exceed regulations and must carry out when exiting or selling according to regulations of the State Bank of Vietnam.
Article 24. Export and import goods to serve the requirements of emergency, security and defense.
1. export and import goods to serve emergency requirements include: a) the goods specified in paragraph 1 to article 35 customs law;
b) exports imports serves other emergency requirements due to the Prime Minister to decide.
2. Customs procedures: a) for goods serve the emergency request:-heads or heads of the business have written confirmation of the goods to be exported, imported to serve the emergency requirements and is responsible before the law for his confirmation.
-Export and import goods to serve the requirements of emergency 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 were adopted.
-Customs Bureau Chief based on the nature and type of goods, the urgency to the decision to form the reality check of the goods accordingly.
b) with respect to goods serve the requirements of security, Defense:-the goods export, import the text of Minister of public safety or the Defence Minister confirmed as serving the requirements of security, defense is through the goods before submitting the documents in customs records. The time limit for submitting not too slow-30 (thirty) days from the date the goods were adopted.
-The goods serve the requirements of security, defence has a certificate 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.
-Minister of public security, the Minister of national defence is responsible to the Prime Minister about the content of their documents.
Article 25. Incentives, waivers of customs and customs inspection 1. Diplomatic bag, consular bag be free publicity, free of customs checks.
2. personal luggage and personal means of transport, 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 these countries have recognized the State of 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. The goods are free of 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 the preferential regime, diplomatic immunity 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 26. Checked baggage the goods, export, import of drifting, lost, confused 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 the ownership of goods, baggage;
b) goods manifest as checked baggage (if available).
2. where does not identify the recipient of goods, baggage regulations in this then processed according to the provisions of article 45 customs law.
Category 3. For GOODS in bonded WAREHOUSE TAX article 27. Bonded warehouse bonded warehouses, the beach area is established on the territory of Vietnam, separated from the surrounding area to store, preserve or perform certain services for goods from overseas, or from the water brought into the repository according to the lease signed between bonded bonded and shippers.
Article 28. Check, customs supervision bonded bonded warehouse, of goods, means of transport, or kept, preserved in the bonded warehouse must make customs procedures, subject to the checking, monitoring of the customs.
Article 29. The area was established bonded bonded warehouse be allowed to set up in the following areas: 1. The provinces and cities under central is the clue in goods exchanges between Vietnam with foreign, have favorable conditions for the transport of goods for export and import.
2. Industrial, high-tech zones, export processing zones, special economic zones (hereinafter referred to as the Industrial Zone).
Article 30. Established bonded 1. Conditions established bonded warehouse: a) Is the business to be established in accordance with the law;
b) has the function of warehouse business, goods in, import and export business registration certificate;
c) Warehouse, Miami was established in regions defined in Article 29 of this Decree; are separated from the surrounding area with fenced wall system, ensure the check, regular monitoring of the customs;
d) has the technical infrastructure, means of transport suitable retention requirements, storage of goods and checking, surveillance of the Customs authorities.
2. the application for establishment of bonded warehouse including: a) application established bonded according to the form of the General Department of customs;
b) business registration certificate;
c) schematic design, warehouse areas clear lines separating to the outside, the location of the warehouse, transit systems, fire prevention systems, explosion protection, Office, warehouse, and customs of the place of work;
d) legal documents on the right to use the repository, Miami.
Article 31. Licensing review procedure established bonded 1. Application to establish bonded are sent to the Customs Bureau, the province, the central cities (hereafter abbreviated as customs Bureau) where permission is established business bonded.
a) within 15 (fifteen) days from the date of receipt of a valid application of the Customs Bureau, business conduct:-check the records;
-Actual survey of the repository;
Report-results and recommendations with the General Director of the Bureau of customs.
b) within 15 (fifteen) days from the date of the report, the recommendations of the Bureau of customs, the application for establishment of bonded, General Director of the Customs Bureau, the decision to license the establishment of bonded or have written answer if the business does not qualify the provisions of article 30 of this Decree.
2. Periodically once a year, the Bureau of customs to conduct check operation of bonded warehouse and the customs law observance of business licensed. Cases detected signs of breaking the law, the Bureau of customs to conduct unscheduled checks bonded.
3. the General Director of the Customs Bureau, the decision to withdraw the license to operate bonded warehouse in the following cases:-businesses have suggested text stop bonded;
-In 1 (one) year, bonded has 3 (three) times the administrative violations of customs, dealt with administrative violations by the fine form with fines for once exceed the jurisdiction of administrative sanction of the Customs Bureau's Customs Chief; or 1 (a) the administrative violation of customs, sanctioned with penalties that exceed the authority sanctioning administrative violations of the customs of customs or being prejudice to criminal responsibility.

-Within a period of 6 (six) months, businesses do not put into operation, bonded without good reason.
4. Based on the business needs, recommendations of the business suit and the geographical position and the conditions of operation of the bonded warehouse, customs chief decided to allow businesses to expand, shrink, move location bonded, but must guarantee the conditions for the Customs Administration closely.
Article 32. The service is made for goods sent bonded if the agreement or authorized in writing by the shippers, the bonded warehouse are allowed to perform the following services for goods sent bonded: 1. Reinforced packaging, classification of goods, sampling the goods are made in the bonded warehouse under the direct supervision of a customs officer;
2. On behalf of shippers do customs procedures for goods taken out, put into 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 according to the provisions of the law.
Article 33. 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 32 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. When the lease expired inventory that shippers who do not renew the lease bonded shall be treated as follows: a) within a period of 90 (ninety) days from the date the lease expired bonded, if owners sign the contract renewal of the lease, the Bureau of customs bonded warehouse handling administrative violations in accordance with the law and accept the receive contract renewals;
b) Too 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. The proceeds from the liquidation 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 34. Goods put in, take out and kept, preserved in the bonded warehouse 1. Goods from Vietnam are done the export Customs procedure, the goods from abroad like to transit, warehousing in Vietnam to wait to exit third country or import procedures on to Vietnam's objects are allowed to hire bonded prescribed in clause 1 Article 33 of this Decree is put into stored in bonded warehouse , except for the following goods: a) fake goods a trademark or appellation of origin Vietnam;
b) dangerous goods public or environmental pollution;
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.
3. domestic goods from Vietnam brought into bonded warehouse including: a) the export customs formalities are done waiting for export;
b) expiry of temporary import Goods have to re-export;
c) Found by the competent State agencies forced to 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. The transport of goods from the gate or from the file location the goods after customs procedures are done (for export goods brought into bonded warehouse) to bonded warehouse or from a bonded warehouse to the gate are subject to customs supervision.
Article 35. Customs procedures for goods brought into bonded warehouse 1. For foreign goods brought into bonded warehouse: owners or legal representatives of shippers must submit to customs bonded warehouse bonded rental contracts, customs declarations and other documentation required by the General Director of the Bureau of customs regulations.
2. for goods from Vietnam brought into bonded warehouse: owners or legal representatives of shippers must complete customs procedures for goods exported under the provisions of the law before sending goods into bonded warehouse; submitted to customs bonded warehouse bonded rental contracts, customs declarations of goods export customs formalities are done, the Declaration include bonded warehouse and the other necessary documents to the repository entry procedures as prescribed by law.
Article 36. Customs take the goods out of the bonded warehouse 1. Goods brought from abroad: a) the owners or representatives of shippers take goods out of the bonded warehouse to be exported to foreign customs and filed with the customs bonded warehouse the following documents:-customs declaration of goods for export;
-Power production (if not included in the lease warehouse);
-Slip the output form of the Ministry of finance.
b) customs bonded warehouse for the projection of the document when exporting the repository with vouchers upon entering the shed and the fact the shipment, if appropriate, the procedures, the implementation of customs monitoring mode as defined in article 12 of this Decree;
c) If goods of a contract is exported once and yet is subtracted back for the remainder of the quantity of goods stated in the contract;
d) case of the expiration of the lease bonded but shippers have difficulty in delivery of the goods shall be permitted to retain in border areas where the bonded warehouse under the provisions of the following:-the goods to be delivered to the bonded area in the gate;
-The time limit for retention of goods in bonded warehouse in the area of the gate no more than 180 (one hundred eighty) days from the day the goods are brought into the repository. Exceeding the time limit 180 (one hundred eighty) days, if the goods have not been put off out of Vietnam, the Bureau of customs liquidated organizations such goods as defined in paragraph 6 to article 33 of this Decree.
2. Goods imported into Vietnam market: a) foreign goods sent bonded goods from abroad send bonded transferred ownership of the goods delivered, bonded warehouse Customs Department want to put into liquidation, the consumption market in Vietnam to make customs , made the provisions of tax legislation, import-export management policies such as for imported goods;
b) time of actual import of goods is the time the customs registration customs import declarations;

c) goods sent bonded in an forced re-export goods as determined by the State administration authorities are not allowed to import back to Vietnam market.
Article 37. Manage the retention, preservation of the goods sent bonded 1. Boss bonded must inform in writing to customs bonded warehouse know before implementation of the service for goods sent bonded prescribed in clause 1 of this Decree 32 Things.
2. The movement of goods from the bonded warehouse to another bonded warehouse must be agreed in writing by the Director of customs. The term of the lease bonded will be counted from the day the goods are brought into the bonded first.
3. Owners of bonded warehouse must open accounting to track the repository, enter the repository as defined by the competent State bodies.
4. Periodically 45 (forty five) days, owner of bonded shall report in writing to the Director of customs status of goods in stock and the operation of the repository.
5. 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 38. Tax is tax warehouse warehouse warehouse was established to store imported materials used to provide for their own production business for the tax warehouse. Imported raw materials brought in a tax warehouse has not yet had to pay import duty and other taxes.
Article 39. Conditions established in the tax warehouse 1. The business is established under the provisions of the law.
2. export rate at least 50% of the products manufactured by enterprises from raw materials imports posted the tax warehouse.
3. Non-tax debt subject to coercion.
4. the system of the books and vouchers to track the export, import, export, import, warehouse inventory full, tight under the provisions of the law.
5. Warehouse built in the area convenient for the management and supervision of the Customs authorities.
Article 40. For establishing the tax warehouse 1. Businesses wishing to establish storage tariffs filed with the Bureau of customs where the business operates two sets of records include the following documents: a) the application for the establishment of a tax warehouse (according to the model of the General Department of customs);
b) business registration certificate (certified copy);
c) tax warehouse design diagram;
d) rules of the tax warehouse activities.
2. At the latest 15 (fifteen) days from the date of receipt of full application for establishment of a tax warehouse, customs chief out licensing text established the tax warehouse or have written reply stating the reason not agree if the business does not qualify for tax warehouse established under the provisions of article 39 of this Decree.
3. The Bureau of Customs Chief decision to withdraw the tax warehouse activity licence in the following cases: a) business for the text send customs chief suggested decommissioning the tax warehouse;
b) business does not meet the requirements specified in article 39 of this Decree.
4. The processing of outstanding materials section in the tax warehouse after warehouse's operating license expired tax are as follows: a) where the goods are no longer needs to use and have suggested text, then the customs procedures for re-export or destruction in accordance with the law;
b) where shippers have the text please switch to another type of business must register and new customs declarations. The customs tax, tax message out. The time of registration of customs declarations, tax calculation is the moment the tax warehouse activity licence expired.
Article 41. Customs procedures for goods brought into, given the tax customs warehouse for imported raw materials brought in a tax warehouse made as customs procedures for imported goods, excluding tax, tax calculation procedure is performed as follows: 1. The business register, and 2 (two) separate customs declaration for imported raw materials were part of the tax and the raw materials imported for the production of the products consumed in the domestic market.
2. The grounds for determining the rate of imported raw materials for tax-protected product export rate is recorded in the investment license (if the business performs in accordance with the national export regulations of the investment license) or by enterprises percentage of self-determination, but not below 50% of the products are produced from imported raw materials posted the tax warehouse. In both cases above, the enterprise must have the registration documents submitted to customs warehouse management Bureau taxes before January 1 of each year.
3. Based on the percentage of products consumed in the domestic market due to business registration, customs authorities perform the registration of declarations, tax calculation, tax revenues to import the raw material component used for the manufacture of products consumed in the domestic market.
4. the imported raw materials brought in a tax warehouse to produce export goods, the Customs authorities have not yet calculated tax on declarations but must clearly identify the name row, type, this amount on the Customs Declaration and must be on the shared track in accordance with the law.
Article 42. Processed goods sent the tax warehouse damaged, reducing the quality of the goods delivered damaged tax warehouse, reduced quality, does not meet the requirement of production made customs to re-export or destruction. The destruction is done as follows: 1. submit in writing Business Bureau of customs tax warehouse management, stating the reason need to cancel, the material name, type, the number of raw materials, import customs declaration (number, date, month, year).
2. enterprises organized the destruction under the supervision of the customs, tax authorities and environmental agencies as prescribed by law.
3. Results the destruction must be founded thereon signed confirmation of the tax warehouse and representative of the monitoring bodies. The minutes of the destruction is certified from the liquidity of the goods sent the tax warehouse.
43 things. Liquidity of the goods at the warehouse ended in tax planning (on December 31), 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. After checking the accuracy of reports and reconciled with the profile stored in the customs; based on the ratio of registered business products are exported, the customs tax for the enterprises as follows: 1. If the export rate is lower than the rate of 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.
2. If the actual export rate is higher than the rate of tax-protected businesses are tax refund portion of the difference between the actual export and the part already paid tax.
3. Business for the tax warehouse is responsible before the law for the accuracy, completeness of the report stipulated in this article.
Article 44. Check, customs supervision warehouse tax 1. The inspection, supervision of the customs authority for the tax warehouse is mainly done when making customs procedures for goods on the import, export, send the tax warehouse, when the liquidity of the goods sending tax warehouse, when checked after customs clearance of goods sent the tax warehouse. Customs does not directly monitor, sealing the tax warehouse.

2. The enterprise 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.
Item 4. With RESPECT to MEANS of TRANSPORT, entry, TRANSIT Article 45. General provisions 1. Means of transport when the exit and entry, transit through 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 to customs gate of the information specified in article 56 customs law. Transport organizations have a responsibility to provide to the Agency the Customs Bureau 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 surveillance provided for in article 12 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 46. The ship bay exit and entry, transit 1. Shortly after the train entry aircraft and aviation authorities complete procedures for exiting passengers and goods for export, the driver of the train, airplane or legal representative must be submitted to the Customs authorities at the airports of the following vouchers: a) A declaration of 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 47. The train of the sea exit and entry, transit 1. Customs: a) 1 (a) hours prior to the train departure, entry of sea ready made customs, port authorities and transport organizations are responsible to inform the Customs authorities at the port of the information prescribed in item 2, 3 Article 45 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 other 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 records include: Captain or legal 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 documents: a) A declaration of goods transported on the ship at sea;
b) Declaration to the boat to for 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, policy management of import and export goods and was the Chief Bureau of customs approved.
Article 48. 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. When the ship at sea, the ship shifted 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 moved to fly records and confirmation given to the driver of the train, moved to the customs authority at the port area where the ship at sea, the ship shifted to.
4. transfer cargo 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 49. International transport on the main exit and entry, transit by rail 1. International transport on the main exit: exit to the station when the train to the border, the head of the train or the legal representative must be submitted 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) abstract declaration of cargo unloaded every 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) The single transport;
c) Paper goods transit communication (if there are international transit).
4. The person in charge of international transport ship or cargo owner (if any) 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 50. Cars exit and entry, transit Cars, and entry 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: 1. customs declarations for automotive use, entry, transit.
2. Declarations of goods exported, imported (if transporting goods for export or import).
3. the baggage Declaration for export, import of the drive.
4. The list of passengers and passenger's luggage Declaration (if any) baggage.
Article 51. 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 52. Means of transport temporarily imported-export, re-export-re-enter one. Means of transport specified in this tourist cars, motorcycles, boats and air is not available.
2. Means of transport temporarily import, re-export due to customs, the customs inspection and monitoring.

3. Means of transport temporarily imported to circulate within the gate area, within a period not exceeding 48 (four) hours or circulation within the border districts there, within a period not exceeding 12 (twelve) hours to permit heads of public security gate area.
4. Means of transport temporarily imported to circulate within the province, the city gate, within a period of not more than 5 (five) days must be allowed by the Director of Public Security Department, the city where the means of transport temporarily imported.
5. Means of transport temporarily imported circulating outside the province, the city gate must be permitted by the Minister of public safety. 6. Vehicles in temporary import to circulate in Vietnam in an forbidden means of transport in Vietnam must seek permission from the Prime Minister.
7. Means of transport temporarily export term if re-enter through the same gate must be allowed by the Chief Bureau of customs; If re-entering through another gate in the same province, the city gate with the export must be allowed by the Director of customs; If re-enter through the gate in the other cities, they must be allowed by the General Director of the Bureau of customs.
8. customs records include: a) customs declarations;
b) license (unless temporarily enter circulation in the area of the gate);
c) circulation registration certificate.
Chapter III breach of article 53 PROCESSING. Handle violation 1. The Customs and the Organization, the individual concerned if the violation of 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.
2. Officers, customs officials and the Organization, the individual concerned if there are abuses the position, left the regulation-making powers in this Decree shall, depending on the level of violation would be punished, compensation for physical damage (if any) or arrested save for criminal liability in accordance with the law.
Article 54. The complaint, report 1. The Organization, individuals have the right to complain to the Customs authorities of the Customs Agency's decision under a grant. The Organization, individuals have the right to appeal, denouncing 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 against the administrative decision, violations of administrative law of the customs authority, the customs officer under the provisions of the law.
Chapter IV the TERMS OF IMPLEMENTATION of Article 55. Effect of the Decree the decree to take effect from January 1, 2002.
Decree No. 16/1999/ND-CP dated 27 March 1999 by the Government regulations on customs procedures, customs supervision and customs fees, decision No. 212/1998/QD-TTg dated November 2, 1998 of the Prime Minister issued the regulation bonded expired from the date of this Decree takes effect.
The provisions of this Decree are left before removal.
Article 56. Responsible for enforcing the Decree the Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this Decree.