Decree No. 08/2015/ND-CP

DECREE

PROVIDING DETAILED REGULATIONS AND MEASURES FOR IMPLEMENTATION OF THE LAW ON CUSTOMS REGARDING CUSTOMS PROCEDURES, CUSTOMS INSPECTION, SUPERVISION AND CONTROL

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Customs dated June 23, 2014;

At the proposal of the Minister of Finance,

The Government promulgates the Decree providing detailed regulations and measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides in detail a number of articles and measures for implementation of the Law on Customs regarding customs procedures, customs inspection, customs supervision and customs control with respect to exported, imported and transited goods, means of transport on exit, entry and in transit, and information related to state management activities over customs.

Article 2. Subjects of application

1. Organizations and individuals carrying out the export, import or transit of goods, or the exit, entry or transit of means of transport.

2. Organizations and individuals having rights and obligations related to the export, import or transit of goods; the exit, entry or transit of means of transport.

3. The customs authority and customs officers.

4. Other State agencies in coordinating state management over customs.

Article 3. Interpretation of terms

In this Decree, the following terms shall be construed as follows:

1. “Electronic customs procedure” means a customs procedure in which the declaration, receipt and processing of customs declaration information and the exchange of other information in accordance with the law on customs procedures among the parties concerned are carried out through the customs electronic data processing system.

2. “Customs electronic data processing system” means the system managed by the General Department of Customs that enables the customs authority to carry out electronic customs procedures and to connect and exchange information on export and import activities with the relevant Ministries and sectors.

3. “Electronic customs declaration system” means the system that enables the customs declarant to make electronic customs declarations and to receive information and feedback results from the customs authority in the course of carrying out electronic customs procedures.

4. “Value consultation” means the exchange and provision of information between the customs authority and the customs declarant concerning the determination of the customs value declared by the customs declarant.

5. “Exported and imported goods subject to specialised inspection” means exported and imported goods that must undergo inspection of quality, health, culture, animal quarantine, plant quarantine or food safety as prescribed by law.

Article 4. Places for carrying out customs procedures

1. Places for carrying out customs procedures shall comply with Article 22 of the Law on Customs.

2. Based on the export and import situation in each period, the Prime Minister shall decide on the List of imported goods for which customs procedures must be carried out at the border gate of importation.

3. Based on the planning and announcement of the system of seaports, international airports, land border gates, international intermodal railway stations and public postal networks providing international services, the Minister of Finance shall decide on the organization of the apparatus and the deployment of forces to carry out customs procedures.

Based on the planning and announcement of the system of inland waterway ports engaged in export, import, exit, entry and transit activities; ports for the export and import of goods established inland; the planning of international airports and the turnover of exported and imported goods and the workload in areas engaged in export, import, exit, entry and transit activities, the Minister of Finance shall prescribe the conditions and procedures for the establishment and termination of operation of places for carrying out customs procedures and off-airport air cargo terminals.

Article 5. Customs declarants

Customs declarants include:

1. The owner of exported or imported goods. Where the goods owner is a foreign trader not present in Vietnam, customs procedures must be carried out through a customs brokerage agent.

2. The owner of the means of transport, the operator of the means of transport on exit, entry or in transit, or the person authorised by the owner of the means of transport on exit, entry or in transit.

3. The person authorised by the goods owner in cases where the goods are gifts or presents of individuals; luggage sent before or after the trip of a person on exit or entry.

4. The provider of goods transit services.

5. Customs brokerage agents.

6. Enterprises providing international postal services or international express delivery services, unless the goods owner requests otherwise.

Article 6. Subjects required to carry out customs procedures and subject to customs inspection and supervision

1. Subjects required to carry out customs procedures:

a) Exported, imported and transited goods; articles on means of transport on exit, entry or in transit; foreign currency in cash, Vietnamese dong in cash, negotiable instruments, gold, precious metals, gems, cultural products, relics, antiques, treasures, exported and imported postal items and postal parcels; luggage of persons on exit or entry; other articles exported, imported or transited within the operating areas of the customs authority;

b) Means of transport by road, rail, air, sea, inland waterway and river on exit, entry or in transit.

2. Subjects of customs inspection:

a) The subjects specified in Clause 1 of this Article;

b) The customs dossier and documents related to the subjects specified in Clause 1 of this Article.

3. Subjects of customs supervision:

a) The subjects specified in Clause 1 of this Article;

b) Goods and means of transport within customs operating areas; goods being machinery, equipment, raw materials and supplies imported for processing or for production of exported goods that are being stored at the production establishments of organizations or individuals;

c) Goods subject to specialised inspection that are brought to storage pending customs clearance;

d) Goods transported under customs supervision.

Article 7. Implementation of the National Single Window

1. The customs declarant shall declare information and submit electronic documents in order to carry out customs procedures and administrative procedures of State agencies related to exported and imported goods through an integrated information system (hereinafter referred to as the National Single Window Portal). The time of declaring information and submitting electronic documents shall comply with the specialised management Laws and the documents guiding the implementation of such specialised management Laws.

2. State agencies shall receive and process the information of the customs declarant; provide feedback on the processing results to the customs declarant; and exchange administrative procedure declaration information and the results of processing such information among themselves through the National Single Window Portal.

3. The customs declarant shall receive the processing results from State agencies through the National Single Window Portal.

4. Based on the processing results of State agencies, the customs authority shall issue the final decision on customs clearance of exported, imported and transited goods and provide feedback on the results to the customs declarant through the National Single Window Portal.

Article 8. Responsibilities of Ministries and sectors in implementing the National Single Window

1. The Ministry of Finance shall take the lead and coordinate with the relevant Ministries and sectors in:

a) Building and developing the National Single Window Portal;

b) Promulgating regulations on the management and operation of the National Single Window Portal;

c) Unifying the technical requirements for connecting the National Single Window Portal and specialised processing systems on the basis of national technical standards;

d) Building lists of data shared among Ministries and sectors on the National Single Window Portal;

đ) Amending and supplementing the regulations related to administrative procedures for implementation by electronic means under the National Single Window;

e) Formulating and implementing a financial mechanism to ensure the management, operation, maintenance and development of the National Single Window Portal, the ASEAN Single Window, and the mechanism for exchanging information on exported, imported and transited goods and means of transport on exit, entry and in transit on the basis of the international treaties to which the Socialist Republic of Vietnam is a party.

2. Ministries and sectors shall be responsible for promulgating administrative procedures for the implementation of the National Single Window; and for building the national administrative and commercial data set applicable to electronic documents exchanged and implemented under the National Single Window.

3. The General Department of Customs shall:

a) Be responsible for managing and operating the National Single Window Portal;

b) Participate in negotiating and implementing international treaties related to the exchange of information between the National Single Window Portal and other countries on the basis of the international treaties to which the Socialist Republic of Vietnam is a party.

Chapter II

PRIORITY TREATMENT FOR ENTERPRISES

Article 9. Priority treatment

1. Priority treatment shall be implemented in accordance with Article 43 of the Law on Customs.

2. Enterprises shall be given priority by the customs authority and by port and warehouse business entities in carrying out goods delivery and receipt procedures first and in inspection and supervision first.

3. Where goods are subject to specialised inspection, the enterprise may bring the imported goods to its own warehouse for storage pending the results of specialised inspection, except where the law on specialised inspection provides that the goods must be inspected at the border gate. Where goods must undergo specialised inspection at the border gate, they shall be given priority for inspection first.

Article 10. Conditions for the application of priority treatment

1. Compliance with the law on customs and the law on taxation

Within 02 consecutive years up to the time the enterprise submits its written request for recognition as a priority enterprise, the enterprise must not have violated the provisions of the law on taxation and customs to the extent of being sanctioned for the following acts:

a) Acts of tax evasion; tax fraud; smuggling and illegal transportation of goods across the border;

b) Acts of administrative violation for which the form and level of sanction exceed the competence of the Director of the Sub-department of Customs and equivalent titles.

2. Conditions on good observance of the law on accounting and auditing:

a) Applying the accounting standards prescribed by the Ministry of Finance;

b) The annual financial statements must be audited by an audit firm qualified to provide audit services in accordance with the law on independent audit. The audit opinion on the financial statements stated in the audit report must be an unqualified opinion in accordance with Vietnamese auditing standards.

3. Conditions on the internal control system:

The enterprise must implement and maintain systems and processes for managing, supervising and controlling actual operations throughout its entire supply chain of exported and imported goods.

4. Conditions on export and import turnover:

a) An enterprise engaged in export and import achieving a turnover of USD 100 million/year;

b) An enterprise exporting goods produced in Vietnam achieving a turnover of USD 40 million/year;

c) An enterprise exporting goods being agricultural or aquatic products produced, raised or cultivated in Vietnam achieving a turnover of USD 30 million/year;

d) A customs procedure agent: the number of declarations for which customs procedures are carried out during the year reaches 20,000 declarations/year.

The export and import turnover prescribed at Points a, b, c and d of this Clause is the average turnover over 02 consecutive years up to the date on which the enterprise submits its written request for consideration, excluding export and import turnover under entrustment.

5. The condition on export and import turnover prescribed in Clause 4 of this Article shall not apply to enterprises granted a certificate of high-tech enterprise by the Ministry of Science and Technology in accordance with the Law on High Technology.

6. The Ministry of Finance shall consider applying the priority treatment prescribed in Article 9 of this Decree to goods imported for the implementation of key investment projects directed by the Prime Minister before the grant of the investment licence and which are in the capital construction stage.

Article 11. Procedures for the recognition, extension, suspension and termination of the application of priority treatment

1. A dossier of request for recognition as a priority enterprise comprises:

a) A written request made according to the form promulgated by the Ministry of Finance: 01 original;

b) A report on the situation and statistics of the enterprise's export and import figures for the 02 most recent years, made according to the form promulgated by the Ministry of Finance: 01 original;

c) A report on compliance with the law on customs, the law on taxation and the law on accounting for the 02 most recent years, made according to the form promulgated by the Ministry of Finance: 01 original;

d) The audited financial statements for the 02 most recent years: 01 copy;

đ) The audit reports for the 02 most recent years: 01 copy;

e) The inspection conclusions for the 02 most recent years (if any): 01 copy;

g) A description of the enterprise's internal control system, fully describing the processes for managing, supervising and controlling actual operations throughout the enterprise's entire supply chain of exported and imported goods: 01 copy;

h) Certificates of commendation and quality certificates (if any): 01 copy.

2. Appraisal and recognition of priority enterprises

a) Within 30 days from the date of receipt of a complete dossier as prescribed in Clause 1 of this Article, the General Department of Customs shall appraise and issue a conclusion on the recognition of the priority enterprise.

For complicated cases requiring opinions from the relevant Ministries and sectors, the appraisal time may be extended but must not exceed 30 days;

b) Where the enterprise satisfies the conditions, the Director General of the General Department of Customs shall issue a decision recognising the priority enterprise.

A decision recognising a priority enterprise shall be effective for 03 years from the date of issuance of the decision and shall be automatically extended for another 03 years if the enterprise continues to fully satisfy the prescribed conditions.

3. Suspension of the application of priority treatment: Where an enterprise has not performed its responsibilities prescribed in Article 45 of the Law on Customs after having been notified by the customs authority, the customs authority shall suspend the application of priority treatment for a period of 60 days.

4. Termination of the application of priority treatment

An enterprise shall have the application of priority treatment terminated in the following cases:

a) The enterprise no longer satisfies one of the conditions for the application of priority treatment prescribed in Article 10 of this Decree;

b) Upon expiry of the period of suspension of the application of priority treatment, the enterprise fails to comply with the provisions of Article 45 of the Law on Customs;

c) The enterprise requests the discontinuation of the application of priority treatment.

Where an enterprise has had the application of priority treatment terminated, it shall not be considered and recognised as a priority enterprise by the General Department of Customs for the following 02 years.

Article 12. Management of priority enterprises

1. Responsibilities of the customs authority in implementing priority treatment:

a) Monitoring, collecting and analysing the enterprise's operating situation in order to guide the enterprise in enhancing its law compliance capacity and to detect errors early for timely remedy and for the maintenance of the conditions for the application of priority treatment;

b) Coordinating with the enterprise to immediately handle any problems arising;

c) Coordinating with port and warehouse business entities to give priority enterprises priority in carrying out goods delivery and receipt procedures and in inspection and supervision first.

2. Responsibilities of enterprises to which priority treatment is applied:

a) Well complying with the law on customs and the law on taxation, and well observing the law on accounting and auditing;

b) Implementing the reporting regime prescribed in Clauses 1 and 3 of Article 45 of the Law on Customs;

c) Exchanging information with the customs authority to report any problems arising (if any) and matters related to the maintenance of the conditions for the application of priority treatment;

d) Conducting review and self-inspection, detecting and remedying errors, and reporting to the customs authority on the errors detected and remedied.

Chapter III

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO EXPORTED AND IMPORTED GOODS

Section 1: APPLICATION OF RISK MANAGEMENT IN CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION

Article 13. Application of risk management in customs professional operations

1. The customs authority shall carry out customs inspection and supervision, post-clearance audit, inspection and other professional measures based on the consolidation and processing of the results of the assessment of the customs declarant's law compliance and of the classification of risk levels.

2. Based on the results of the consolidation and processing of the results of the assessment of the customs declarant's law compliance and of the classification of risk levels referred to in Clause 1 of this Article, according to the criteria promulgated by the Ministry of Finance, the Director General of the General Department of Customs shall decide, or decentralise the decision on, customs inspection and supervision, post-clearance audit, customs inspection and other customs professional measures on a basis consistent with human resources and the actual conditions of customs management.

Article 14. Assessment of law compliance of customs declarants

1. The assessment of the level of compliance of the customs declarant shall be based on a system of criteria and information on:

a) The frequency of violations of the law on customs and the law on taxation;

b) The nature and seriousness of violations of the law on customs and the law on taxation;

c) The cooperation with the customs authority in carrying out customs procedures, customs inspection and supervision, and compliance with other decisions of the customs authority.

2. The customs authority shall assess the level of law compliance of the customs declarant in order to apply customs management measures appropriate to each level of compliance.

Article 15. Classification of risk levels

1. The classification of risk levels in export, import, exit, entry and transit activities shall be carried out based on the level of law compliance of the customs declarant.

2. In the course of classifying risk levels, the customs authority shall consider the relevant factors, including:

a) Management policies and tax policies applicable to exported, imported and transited goods, means of transport on exit, entry and in transit, and luggage of passengers on exit, entry and in transit;

b) The nature and characteristics of the goods, luggage and means of transport;

c) The frequency, nature and seriousness of violations related to the goods, luggage and means of transport;

d) The origin of exported, imported and transited goods;

đ) The route and mode of transport of the goods and luggage;

e) Other factors related to the process of export, import, exit, entry and transit activities.

3. The customs authority shall carry out risk assessment and classification with respect to customs declarants and to export, import, exit, entry and transit activities at different levels in order to apply appropriate measures of customs inspection, customs supervision and inspection.

Section 2: CLASSIFICATION OF EXPORTED AND IMPORTED GOODS

Article 16. Classification of goods

1. Goods shall be classified in order to determine the denomination and the commodity code of goods according to Vietnam's List of Exports and Imports.

2. The classification of goods shall be based on the customs dossier, technical documents and information on the composition, physical and chemical properties, features and utility of the exported or imported goods.

3. Goods shall be classified in order to determine the commodity code serving as the basis for duty calculation and for the implementation of the goods management policy.

4. The Minister of Finance shall provide in detail for the classification of goods.

Article 17. Vietnam's List of Exports and Imports

1. Vietnam's List of Exports and Imports comprises the commodity codes, denominations, descriptions of goods, units of measurement and the accompanying explanatory contents, and is developed on the basis of full application of the International Convention on the Harmonized Commodity Description and Coding System as provided in Clause 1 of Article 26 of the Law on Customs.

2. The Minister of Finance shall promulgate Vietnam's List of Exports and Imports for nationwide application.

3. Vietnam's List of Exports and Imports shall be used to:

a) Develop the tariff schedules applicable to exported and imported goods;

b) Develop the lists of goods serving State management as prescribed by the Government;

c) Compile State statistics on exported and imported goods;

d) Serve State management of the export and import of goods and other fields.

Article 18. The database on Vietnam's List of Exports and Imports

1. The database on Vietnam's List of Exports and Imports is a collection of the relevant information on the classification of goods, with respect to exported and imported goods, comprising:

a) The database on Vietnam's List of Exports and Imports, the List of goods banned from export or suspended from export, the List of goods banned from import or suspended from import, the List of goods exported or imported under licences of competent State authorities; the List of goods subject to specialised inspection;

b) Documents of the Ministry of Finance guiding the classification of goods.

2. The Minister of Finance shall provide in detail for the development and use of the database on Vietnam's List of Exports and Imports.

Article 19. Responsibilities of ministries and sectors in performing the classification of exported and imported goods

1. The Ministry of Finance shall be responsible for promulgating Vietnam's List of Exports and Imports and the commodity codes of exported and imported goods.

2. Ministries and ministerial-level agencies shall, within the scope of their functions and powers, when promulgating regulations or considering and settling matters related to the classification of exported and imported goods, comply with Article 26 of the Law on Customs and the provisions of this Decree.

3. Ministries and ministerial-level agencies in charge of specialised management shall, in accordance with law, develop the List of goods banned from export or suspended from export; the List of goods banned from import or suspended from import; the List of goods exported or imported under licences; and the List of goods subject to specialised inspection, and send them to the Ministry of Finance. Within 10 working days at the latest, the Ministry of Finance shall determine the commodity codes conformable with Vietnam's List of Exports and Imports applicable to the export and import of such goods so that the ministries and ministerial-level agencies may announce and promulgate them.

With respect to the List of goods banned from export or suspended from export, the List of goods banned from import or suspended from import, the List of goods exported or imported under licences of competent State authorities and the List of goods subject to specialised inspection which were promulgated by the ministries and ministerial-level agencies in charge of specialised management before the effective date of this Decree but which do not yet bear commodity codes or which bear commodity codes that are not yet conformable, within 06 months from the effective date of this Decree, the ministries and ministerial-level agencies in charge of specialised management shall be responsible for reaching agreement with the Ministry of Finance in order to obtain commodity codes conformable with Vietnam's List of Exports and Imports for such lists of goods.

4. The Ministry of Finance shall be responsible for taking the lead and coordinating with the relevant ministries, agencies and organisations in deciding on the classification of goods in cases where there are discrepancies in the application of Vietnam's List of Exports and Imports or where there are discrepancies between the lists of goods promulgated by ministries and ministerial-level agencies before the effective date of this Decree and Vietnam's List of Exports and Imports.

Section 3: CUSTOMS VALUE

Article 20. Principles of and methods for determining customs value

1. For exported goods: The customs value of exported goods is the selling price of the goods up to the border gate of export, exclusive of international insurance charges and international freight charges. The selling price of the goods up to the border gate of export is the price stated in the goods sale and purchase contract or in the forms of legal validity equivalent to a contract, in the commercial invoice and in the relevant documents of the consignment conformable with the goods actually exported.

2. For imported goods: The customs value of imported goods is the price actually payable up to the first border gate of import, determined on the basis of application of the General Agreement on Tariffs and Trade or of the international commitments to which the Socialist Republic of Vietnam is a signatory. The first border gate of import shall be determined as follows:

a) For the sea and air modes of transport, the first border gate of import is the port of discharge stated in the bill of lading;

b) For the railway mode of transport, the first border gate of import is the international multimodal railway station at the border;

c) For the road and inland waterway modes of transport, the first border gate of import is the border gate at which the imported goods enter the territory of Vietnam.

3. The Minister of Finance shall provide in detail for Clause 1 and Clause 2 of this Article and for the principles of and methods for determining customs value in other cases.

Article 21. Inspection and determination of customs value

1. The inspection and determination of customs value shall be based on the customs dossier, the relevant documents and papers and the actual goods.

2. Handling of the results of the inspection and determination of customs value in the course of carrying out customs procedures:

a) Where the customs authority has sufficient grounds to reject the customs value declared by the customs declarant and the customs declarant accepts the grounds for rejection given by the customs authority, the customs authority shall notify the customs declarant for amendment and supplementation; the customs authority shall impose administrative sanctions and grant customs clearance of the goods in accordance with regulations; where the customs declarant does not accept, the customs authority shall grant customs clearance of the goods according to the declaration of the customs declarant and shall conduct a post-clearance audit;

b) Where the customs authority has doubts about the declared value but does not yet have sufficient grounds for rejection and the customs declarant requests consultation, the customs authority shall release the goods on the basis of the amount of duty paid by the customs declarant or guaranteed by a credit institution in respect of the amount of duty self-declared and self-assessed by the customs declarant, and shall conduct the value consultation. The time limit for conducting the consultation is 05 working days at the maximum;

c) Where the customs authority has doubts about the declared value but does not yet have sufficient grounds to reject the declared value and the customs declarant does not request consultation, the customs authority shall grant customs clearance on the basis of the amount of duty paid by the customs declarant or guaranteed by a credit institution in respect of the amount of duty self-declared and self-assessed by the customs declarant. A post-clearance audit shall be conducted in accordance with this Decree.

3. The exchange rate between the Vietnamese dong and a foreign currency used for determining the dutiable value is the foreign currency buying rate by wire transfer of the Head Office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam at the end of the day of the immediately preceding Thursday, or the end-of-day exchange rate of the working day immediately preceding Thursday where such Thursday is a public holiday or a day off. This exchange rate shall be used for determining the dutiable exchange rate for the customs declarations registered during the week.

For the foreign currencies for which the Head Office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam does not announce an exchange rate, the exchange rate shall be determined according to the cross exchange rate between the Vietnamese dong and a number of foreign currencies announced by the State Bank of Vietnam. For the foreign currencies for which no cross exchange rate has been announced, the exchange rate shall be determined according to the principle of cross-calculation between the exchange rate of the United States dollar (USD) against the Vietnamese dong and the exchange rate of the United States dollar against such foreign currencies as announced by the State Bank of Vietnam. The exchange rate announced by the State Bank of Vietnam is the exchange rate most recently posted on the website of the State Bank of Vietnam.

Article 22. The customs value database

1. The customs value database is the information related to the determination of the customs value of exported and imported goods which is collected, consolidated and classified by the customs authority in accordance with regulations of the Ministry of Finance. The customs value database shall be developed by the General Department of Customs in a centralised and uniform manner and shall be regularly updated.

2. The customs value database serves as the basis for assessing the value-related risks of exported and imported goods.

Section 4: ADVANCE RULINGS ON CODES, ORIGIN AND CUSTOMS VALUE FOR EXPORTED AND IMPORTED GOODS

Article 23. Advance rulings on codes, origin and customs value

1. Advance rulings on codes, origin and customs value shall be made at the request of the customs declarant. The customs authority shall issue advance rulings on codes, origin and customs value in accordance with Article 28 of the Law on Customs.

2. An advance ruling on customs value includes an advance ruling on the method and on the price level.

Article 24. Procedures for advance rulings on codes, origin and customs value

1. Conditions for an advance ruling on codes, origin and customs value

a) Organisations and individuals shall request the customs authority to issue an advance ruling on the codes, origin and customs value of the goods intended to be exported or imported and shall provide the necessary information, documents and dossiers related to the advance ruling on codes, origin and customs value;

b) The exported or imported goods requiring an advance ruling on customs value must be goods exported or imported for the first time, or goods having large or unusual changes compared with the customs value currently being applied by the customs declarant, or goods of a one-off nature, or goods that are not common, or goods for which there are no identical or similar goods on the market for comparison.

2. Responsibilities of organisations and individuals requesting an advance ruling on codes, origin and customs value:

a) To submit a complete dossier of request for an advance ruling on codes, origin and customs value to the General Department of Customs;

b) To participate in dialogue with the customs authority in order to clarify the contents of the request for an advance ruling on codes, origin and customs value at the request of the customs authority;

c) To notify the General Department of Customs in writing within 10 working days from the date of any change related to the goods for which an advance ruling on codes, origin and customs value has been requested, clearly stating the content and reason for, and the date, month and year of, the change.

3. Responsibilities of the General Department of Customs:

a) Within 05 working days from the date of receipt of the application, the General Department of Customs shall issue a written refusal of the advance ruling on codes, origin and customs value and send it to the organisation or individual in cases where the conditions or the dossier for the advance ruling on codes, origin and customs value are not satisfied;

b) The Director General of the General Department of Customs shall issue a written notification of the results of the advance ruling on codes, origin and customs value within 30 days from the date of receipt of a complete dossier (for ordinary cases) or within 60 days from the date of receipt of a complete dossier (for complicated cases requiring verification and clarification). The written notification of the results of the advance ruling on codes, origin and customs value shall be sent to the organisation or individual and shall at the same time be updated into the database of the customs authority and made public on the website of the General Department of Customs.

4. The written notification of the results of the advance ruling on codes, origin and customs value shall serve as the basis for customs declaration when carrying out customs procedures.

Where an organisation or individual does not agree with the contents of the advance ruling on codes, origin and customs value of the Director General of the General Department of Customs but such organisation or individual needs customs clearance of the goods, the organisation or individual shall pay duty according to the declared price or provide a guarantee in accordance with regulations in order to obtain customs clearance of the goods. The customs authority shall conduct a post-clearance audit at the office of the customs authority.

5. Where an organisation or individual does not agree with the contents of the advance ruling on codes, origin and customs value, the organisation or individual shall submit a written request to the General Department of Customs for reconsideration. Within 10 working days (for ordinary goods) or 30 days (for complicated cases requiring verification and clarification) from the date of receipt of the request of the customs declarant, the General Department of Customs shall issue a written reply on the results to the customs declarant.

6. Effect of the written notification of the results of the advance ruling on codes, origin and customs value:

a) The written notification of the results of the advance ruling on codes, origin and customs value is effective for a maximum period of not more than 03 years from the date on which it is signed and issued by the Director General of the General Department of Customs. Particularly, a written notification of the results of an advance ruling on the price level takes effect directly in respect of the consignment for which the price level is ruled in advance;

b) The written notification of the results of the advance ruling on codes, origin and customs value shall not be applicable where the goods or the dossier actually exported or imported differ from the goods sample or the dossier of request for the advance ruling on codes, origin and customs value;

c) The Director General of the General Department of Customs shall issue a written document annulling the written notification of the results of the advance ruling on codes, origin and customs value where it is detected that the dossier for the advance ruling on codes, origin and customs value provided by the organisation or individual is inaccurate or untruthful;

d) The written notification of the results of the advance ruling on codes, origin and customs value shall cease to be effective where the legal provisions serving as the basis for the issuance of the written notification of the results of the advance ruling on codes, origin and customs value are amended, supplemented or replaced.

7. The Minister of Finance shall provide for the dossier for advance rulings on codes, origin and customs value.

Section 5: CUSTOMS PROCEDURES FOR EXPORTED AND IMPORTED GOODS

Article 25. Customs declaration

1. Customs declaration shall be made by electronic means. The customs declarant shall register for the performance of electronic customs procedures in accordance with regulations of the Minister of Finance.

2. The following cases may be declared on paper customs declarations:

a) Goods exported or imported by border residents;

b) Goods exported or imported in excess of the duty-free allowance of persons on exit or entry;

c) Emergency relief goods and humanitarian aid goods;

d) Gifts, presents and movable assets of individuals;

đ) Goods being means of containing goods which are rotated by the mode of temporary import - re-export or temporary export - re-import as provided in Point a and Point b of Clause 1 of Article 49 of this Decree;

e) Goods temporarily imported for re-export or temporarily exported for re-import to serve work within a definite period of time, where they are carried by passengers on exit or entry;

g) Cases where the customs electronic data processing system and the electronic customs declaration system are unable to carry out electronic transactions with each other, whether due to one or both of the systems or for other reasons.

Where the customs electronic data processing system is unable to carry out electronic customs procedures, the customs authority shall be responsible for making an announcement on the customs website within 01 hour at the latest from the time at which electronic transactions cannot be carried out;

h) Other goods as prescribed by the Minister of Finance.

3. The customs declarant must declare the criteria on the customs declaration fully, accurately, truthfully and clearly; shall make its own assessment in order to determine the amount of duty and other amounts payable to the State budget; and shall be liable before the law for the contents declared.

4. When making a customs declaration, the customs declarant shall:

a) Create the customs declaration information on the electronic customs declaration system;

b) Send the customs declaration to the customs authority through the customs electronic data processing system;

c) Receive the feedback information and comply with the guidance of the customs authority.

For customs declaration on a paper customs declaration, the customs declarant shall fully complete the criteria on the customs declaration, sign it and affix a seal thereon (except where the customs declarant is an individual) for submission to the customs authority.

5. For exported or imported goods which are not subject to export duty, import duty, special consumption tax, value added tax or environmental protection tax, or which are exempted from or considered for exemption from export duty or import duty, or to which duty rates under tariff quotas are applied, and which have been released or granted customs clearance but in respect of which there is subsequently a change in the non-taxable status or in the purpose for which duty exemption or consideration for duty exemption was granted, or in the application of duty rates under tariff quotas; and for goods being raw materials and supplies imported for processing or for the production of exported goods and goods temporarily imported for re-export which have been released or granted customs clearance but which are subsequently subject to a change of use purpose or to domestic consumption, a new customs declaration must be made. The policy on the management of exported and imported goods and the duty policy applicable to exported and imported goods shall be implemented at the time of registration of the new customs declaration, except where the policy on the management of exported and imported goods was fully implemented at the time of registration of the initial declaration.

6. Where exported or imported goods fall under different types, they must be declared on different declarations of exported or imported goods according to each corresponding type.

7. Customs declaration for goods having multiple contracts or orders

a) Imported goods having multiple contracts or orders, with one or more invoices of a single seller, under the same delivery conditions, with the same payment method, delivered in a single shipment and with one bill of lading, may be declared on one or more customs declarations;

b) Exported goods having multiple contracts or orders, under the same delivery conditions, with the same payment method, sold to the same customer and delivered in a single shipment, may be declared on one or more customs declarations.

8. One-time declaration registration

A customs declarant that regularly exports or imports certain goods, within a certain period of time, under the same goods sale and purchase contract with the same buyer and seller and through the same border gate, may register a customs declaration once for a period not exceeding 01 year.

A one-time customs declaration shall cease to be valid for carrying out customs procedures upon any change in the duty policy or in the policy on the management of exported and imported goods.

9. The use of electronic customs declarations

An electronic customs declaration is valid for use in carrying out duty procedures, the issuance of certificates of origin of goods, payment procedures through banks and other administrative procedures; and in proving the lawfulness of goods circulated on the market. The relevant State management agencies shall use electronic customs declarations to serve management requirements and shall not require the customs declarant to provide paper customs declarations.

The customs authority shall be responsible for providing customs declaration information in the form of electronic data to the relevant State management agencies. The relevant agencies shall be responsible for equipping themselves with devices to look up the data on electronic customs declarations.

10. The Ministry of Finance shall provide detailed regulations on additional declaration, cancellation of customs declarations, one-time registration of customs declarations, and the making of new customs declarations for goods whose purpose of use is changed or which are transferred for domestic consumption.

Article 26. Receipt, inspection, registration and processing of customs declarations

1. The customs electronic data processing system shall receive, inspect, register and process customs declarations 24 hours a day and 7 days a week.

2. In case the registration of a customs declaration is not accepted, the customs authority shall notify the customs declarant through the customs electronic data processing system, clearly stating the reasons therefor.

3. In case the registration of a customs declaration is accepted, the customs electronic data processing system shall issue the customs declaration number, process the customs declaration and provide feedback information to the customs declarant.

4. The Director General of the General Department of Customs shall, based on the risk-level classification criteria prescribed by the Minister of Finance, decide on customs inspection and give notice thereof on the customs electronic data processing system in one of the following forms:

a) Accepting the information declared on the customs declaration and permitting customs clearance;

b) Inspecting the relevant documents in the customs dossier submitted or presented by the customs declarant, or the relevant documents available on the national single-window portal, in order to decide on the customs clearance of the goods, or conducting physical inspection of the goods in order to decide on customs clearance.

5. In the case of customs declaration on a paper customs declaration form

The registration of the customs declaration shall be carried out immediately after the customs declarant has made the declaration and submitted a complete customs dossier as prescribed and the customs authority has inspected the conditions for registration of the customs declaration, including:

a) Inspecting the completeness and validity of the customs declaration information and of the documents in the customs dossier;

b) Inspecting compliance with the management regimes and policies and the tax policies applicable to exports and imports;

c) Inspecting the application of the coercive measure of suspending the completion of customs procedures. The Director of the Sub-department of Customs where the dossier is received and processed shall, based on the customs dossier and the actual goods, decide on the carrying out of customs procedures.

Where the conditions for registration of the customs declaration are satisfied, the customs authority shall issue the registration number of the customs declaration and decide on customs inspection as prescribed.

Where the conditions for registration of the customs declaration are not satisfied, the customs authority shall immediately notify the customs declarant in writing of the reasons therefor.

6. Exports and imports within the period of validity of the customs declaration prescribed in Clause 2 of Article 25 of the Law on Customs shall be subject to the policies on management of exports and imports and the tax policies applicable to exports and imports that are in effect at the time of registration of the declaration.

7. An incomplete customs declaration for exports and imports serving urgent requirements or for goods exclusively used for national defence and security as prescribed in Article 50 of the Law on Customs, and an incomplete customs declaration for exports and imports of a priority enterprise as prescribed in Article 43 of the Law on Customs, shall comprise the following contents: the name and address of the exporter and of the importer of the goods; preliminary information on the name of the goods, the quantity of the goods and the value; the border gate of import; the time when the means of transport carries the exported or imported consignment.

Exports and imports subject to duty shall be subject to the tax policies in effect at the time of registration and submission of the incomplete customs declaration.

Article 27. Inspection of the customs dossier

1. The inspection of the customs dossier shall comply with Article 32 of the Law on Customs. The time limit for completing the inspection of the customs dossier shall comply with Point a of Clause 2 of Article 23 of the Law on Customs.

2. In the course of the detailed inspection of the dossier by a customs officer, if any inaccuracy, incompleteness or inconsistency between the contents of the customs declaration and the relevant documents in the customs dossier is detected, or if there are signs of non-compliance with the policies on goods management, the tax policies applicable to exports and imports or other relevant provisions of law, the Director of the Sub-department of Customs where the customs declaration is received and registered shall consider and decide on the physical inspection of the goods.

3. Where the inspection of the customs dossier is carried out by a customs officer, the Director of the Sub-department of Customs shall consider the request of the customs declarant and decide to extend the time limit for submitting the originals of certain documents accompanying the customs declaration by a period not exceeding 30 days from the date of registration of the customs declaration.

Article 28. Customs inspection during the loading and unloading of goods at seaports and airports

1. Based on the results of the analysis of risk management information and the cargo manifest for imports provided before the goods arrive at the border gate, the customs authority shall decide on the physical inspection of the goods by means of scanners and other technical devices.

2. Enterprises trading in ports, warehouses and yards shall be responsible for arranging locations for the installation of scanners and other technical devices for inspection by the customs authority in the areas where goods are loaded onto and unloaded from means of transport.

3. Where, upon inspecting goods by means of scanners or technical devices, the customs authority detects that a consignment is suspicious and requires physical inspection of the goods by a customs officer, the customs authority shall notify the enterprise trading in the port, warehouse or yard so as to coordinate in arranging a separate storage area.

Article 29. Physical inspection of goods

1. The inspection shall cover the following contents: inspection of the name of the goods, the code, the quantity, the weight, the volume, the type, the quality, the origin and the customs value of the goods; inspection and comparison of the conformity between the actual goods and the customs dossier.

2. Competence to decide on the form and level of physical inspection of goods

For exports and imports subject to physical inspection, the Director of the Sub-department of Customs where the customs dossier is received and processed shall, based on Clause 4 of Article 26 of this Decree and information relating to the goods, decide on the form and level of physical inspection of the goods.

The time limit for completing the physical inspection of goods shall comply with Point b of Clause 2 of Article 23 of the Law on Customs.

Where signs of violation of the customs law are detected, the Director of the Sub-department of Customs where the customs dossier is received and processed, the Director of the Sub-department of Customs where the goods are stored, or the head of the customs authority managing the centralised goods inspection location shall decide to change the level and form of physical inspection of the goods and shall be responsible for his or her decision.

3. Level of physical inspection of goods: the physical inspection of goods shall be carried out until there are sufficient grounds to determine the lawfulness and conformity of the entire consignment with the customs dossier.

Customs officers shall conduct the physical inspection of goods in accordance with the decision of the Director of the Sub-department of Customs and on the basis of information relating to the goods at the time of inspection; they shall be responsible for the inspection results in respect of the portion of the goods inspected.

4. The forms of physical inspection of goods are as follows:

a) Direct inspection by customs officers;

b) Inspection by technical means or other professional measures;

c) Inspection through the results of analysis or assessment of the goods.

In the course of the physical inspection of goods, if it is necessary to change the form of inspection of the goods, the Director of the Sub-department of Customs where the physical inspection of the goods is conducted shall so decide. The results of the physical inspection by scanners or screening devices in combination with electronic scales and other technical devices shall serve as the basis for the customs authority to decide on the customs clearance of the goods.

5. Where, with the machinery and technical devices available at the Sub-department of Customs or at the customs inspection location, the customs officer conducting the physical inspection of the goods does not have sufficient grounds to determine the accuracy of the contents declared by the customs declarant concerning the name of the goods, the code, the type, the quality, the volume or the weight, he or she shall request the specialised professional units of the customs authority to carry out analysis for classification or assessment in order to determine the aforesaid contents.

Where the customs authority does not have adequate conditions to determine the accuracy of the contents declared by the customs declarant, the customs authority shall solicit an assessment from an assessment organisation in accordance with law and shall, based on the assessment results, decide on the customs clearance of the goods.

Article 30. Handling of customs inspection results

1. Where the customs declarant agrees with the inspection conclusions of the customs authority concerning the name of the goods, the code, the origin, the weight, the type, the quality or the customs value of the goods, the customs declarant shall make an additional declaration of the contents as required by the customs authority, and the matter shall be handled in accordance with the law on taxation, the law on handling of administrative violations or other relevant provisions of law.

Where the customs declarant does not agree with the inspection conclusions of the customs authority concerning the name of the goods, the code, the origin, the weight, the type, the quality or the customs value, the customs declarant shall lodge a complaint or may select an assessment body or organisation to carry out the assessment of the goods in accordance with law. Where the customs declarant selects an assessment body or organisation, the customs authority shall, based on the conclusions of such assessment body or organisation, decide on customs clearance.

2. Where the customs authority does not agree with the assessment results provided by the customs declarant, the customs authority shall select an assessment body or organisation and shall, based on the results of such assessment, decide on customs clearance. If the customs declarant does not agree with the inspection conclusions of the customs authority, the customs declarant shall lodge a complaint or initiate a lawsuit in accordance with law.

Article 31. Collection and payment of fees for carrying out customs procedures

1. The customs declarant shall pay the fees for carrying out customs procedures in accordance with the law on charges and fees.

2. The Minister of Finance shall provide detailed regulations on the procedures for, and the forms of, collection and payment of customs fees.

Article 32. Release of goods and customs clearance of goods

1. The release of goods shall be carried out in accordance with Article 36 of the Law on Customs. The cases eligible for release of goods include:

a) Analysis, classification or assessment must be carried out to determine the commodity code (HS code), the quantity, the weight or the volume of the exports or imports, and the customs declarant has paid the duty or has had the duty amount guaranteed by a credit institution on the basis of the customs declarant's own declaration and calculation of duty;

b) The exports or imports have no official price at the time of registration of the declaration and the customs declarant pays the duty or has the duty amount guaranteed by a credit institution on the basis of the price provisionally calculated by the customs declarant;

c) The exports or imports fall under Point b of Clause 2 of Article 21 of this Decree;

d) Where the customs declarant does not yet have sufficient information and documents to determine the customs value of the exports or imports, the goods shall be released if the duty amount is guaranteed by a credit institution on the basis of the customs value determined by the customs authority.

2. The customs clearance of goods shall be carried out in accordance with Article 37 of the Law on Customs. For exports and imports that have been granted customs clearance but are still within the customs operation area, if the customs authority detects signs of violation, the Director of the Sub-department of Customs shall decide to inspect the customs dossier and to conduct physical inspection of the goods and to handle the matter in accordance with law, and shall bear the costs incurred where no violation is detected.

Article 33. Responsibilities and coordination relationships of competent State agencies at border gates in the inspection of goods and means of transport at border gates

1. For exports, imports, goods in transit and means of transport on exit, on entry or in transit that are subject to quarantine, quarantine must be carried out at the border gate before the completion of customs procedures, except where the law on quarantine permits the goods to be brought to inland locations for quarantine. For exports, imports, goods in transit and means of transport on exit, on entry or in transit that are subject to quality inspection or food safety inspection, the customs authority shall, based on the conditions and standards promulgated by the State management agencies, carry out the inspection as designated by the Ministries and ministerial-level agencies in charge of specialised management, or the customs authority shall, based on the conclusions of the specialised management agency, decide on customs clearance.

The State management agencies shall be responsible for coordinating in carrying out simultaneous inspection of exports, imports, goods in transit and means of transport on exit, on entry or in transit at border gates or at goods inspection locations, except where, due to technical or professional requirements, the goods must be brought to specialised inspection locations.

The customs authority shall preside over and coordinate the inspection activities of the State management agencies at border gates in respect of exports, imports, goods in transit and means of transport on exit, on entry or in transit. The coordination among the State management agencies at border gates shall comply with the Regulation on specialised inspection activities at border gates promulgated by the Prime Minister.

2. For exports and imports subject to specialised inspection before customs clearance, within a maximum time limit of 10 days from the date of issuance of the inspection registration certificate or the date of taking samples for specialised inspection, unless otherwise provided for by the law on specialised inspection, the competent specialised inspection body must issue the inspection conclusions and send them to the customs authority in accordance with Article 35 of the Law on Customs, or send them to the National Single-Window Portal where the inspection body has an information technology system connected to the National Single-Window Portal, so that the customs authority may decide on the customs clearance of the goods. Where the prescribed time limit has expired but the specialised inspection body has not yet issued the specialised inspection conclusions, it must send to the customs authority a written document clearly stating the reasons therefor and the date on which the inspection conclusions will be issued.

3. Exports and imports subject to specialised inspection must be stored at border gates, at export and import ports established inland, at bonded warehouses or at centralised inspection locations for exports and imports, and shall be subject to customs supervision until customs clearance. In addition to the above locations, the goods may be brought to the following locations:

a) Goods that must be brought to inland locations for quarantine in accordance with the law on quarantine;

b) Where the law permits the goods to be brought to another location for specialised inspection, or where the customs declarant makes a written request for the goods to be brought away for preservation, the customs authority shall permit the goods to be brought away for preservation if the goods storage location is a warehouse or yard with a clear address that is separated from the surrounding area so as to ensure the preservation of the goods in their original condition.

For certain imports from which samples cannot be taken for specialised inspection and in respect of which specialised inspection can only be carried out inland or at the construction site in accordance with the law on specialised inspection, the customs authority shall permit the customs declarant to bring the goods away for preservation; the customs declarant shall be liable before the law for the preservation of the goods until customs clearance.

4. The Ministry of Finance shall be responsible for coordinating with the Ministries, ministerial-level agencies and relevant agencies and organisations in building infrastructure and arranging machinery and equipment for the inspection of goods at border gates, including the physical inspection of goods by the customs authority and the specialised inspection by the specialised management agencies at international border gates with large volumes of exports and imports. The State management agencies and relevant organisations at border gates shall be responsible for arranging forces to coordinate in the inspection as prescribed in Clause 1 and Clause 2 of this Article.

Article 34. Customs supervision of exports, imports and goods in transit

1. Customs supervision of exports, imports and goods in transit shall be carried out in accordance with Articles 38, 39, 40 and 41 of the Law on Customs.

2. In order to implement the provisions on customs supervision in the Law on Customs, enterprises trading in ports, warehouses and yards shall be responsible for:

a) Arranging separate storage areas for exports, imports and goods in transit and for imports that have remained for more than 90 days from the date of arrival at the border gate without anyone coming to receive them;

b) Using an information technology system meeting the prescribed standards in order to manage and supervise exports and imports under customs supervision that are brought into storage in, and taken out of, the port, warehouse or yard area, and establishing a connection with the State management agencies at the border gate;

c) Inspecting the documents on which the customs authority has certified that the goods have been granted customs clearance, released, permitted to be brought away for preservation or brought to an inspection location, before permitting the goods to be loaded onto a means of transport for export or permitting imports to be taken out of the port, warehouse or yard area;

d) Keeping the information on the system confidential in accordance with law;

dd) Implementing the decisions of competent authorities on the handling of goods in violation of the storage time limit and of backlogged goods as prescribed in Article 58 of the Law on Customs.

3. In order to implement the provisions of Clause 2 and Clause 6 of Article 41 of the Law on Customs, the customs authority shall be responsible for:

a) Inspecting the performance of the responsibilities of enterprises trading in ports, warehouses and yards as prescribed in Article 41 of the Law on Customs and in Clause 2 of this Article. Where an enterprise trading in a port, warehouse or yard violates the provisions on customs supervision, it shall be dealt with in accordance with law and the customs authority shall intensify measures to closely inspect and supervise the goods brought into and out of the warehouse, yard and port area;

b) Sharing information on customs declarations in respect of which the goods have been granted customs clearance, released, brought away for preservation or brought to an inspection location, so that enterprises trading in ports, warehouses and yards may implement the provisions of Clause 2 and Clause 6 of Article 41 of the Law on Customs, in service of the connection and on the basis of ensuring the safety and security of the system;

c) Assigning officers to coordinate with enterprises trading in ports, warehouses and yards in inspecting the bringing of goods into the port area when a system failure occurs;

d) Inspecting the condition of the goods and the customs seals in respect of consignments of exports and imports subject to customs sealing as prescribed by the Ministry of Finance;

dd) Conducting patrols and control within the port, warehouse and yard area as prescribed.

4. In the course of carrying out customs supervision activities and patrols within the customs operation area, the Director of the Sub-department of Customs shall have the right to:

a) Decide to temporarily postpone the departure of, or to stop, a means of transport that is carrying exports, imports or goods in transit upon detecting signs of violation of the customs law.

In urgent cases, customs officers on duty shall have the right to temporarily stop the means of transport and shall immediately report to the Director of the Sub-department of Customs;

b) Decide on the inspection of the dossier and the physical inspection of exports, imports and goods in transit and of means of transport on exit, on entry or in transit upon detecting signs of violation of the customs law;

c) Decide on the pursuit of a means of transport carrying exports, imports or goods in transit that shows signs of violation of the customs law and that moves from the customs operation area to outside the customs operation area.

5. The Minister of Finance shall provide specific regulations on customs supervision.

Article 35. Customs procedures for goods exported or imported on the spot

1. Goods exported or imported on the spot include:

a) Goods placed for processing in Vietnam and sold by the foreign organisation or individual placing the processing order to an organisation or individual in Vietnam;

b) Goods traded between a domestic enterprise and an export processing enterprise or an enterprise located in a non-tariff zone;

c) Goods traded between a Vietnamese enterprise and a foreign organisation or individual having no presence in Vietnam, where the foreign trader designates another enterprise in Vietnam for the delivery or receipt of the goods.

2. The Minister of Finance shall provide in detail for customs procedures applicable to goods exported or imported on the spot.

Section 6: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO GOODS EXPORTED OR IMPORTED FOR PROCESSING; GOODS IMPORTED FOR THE PRODUCTION OF GOODS FOR EXPORT

Article 36. Customs procedures, customs inspection and supervision applicable to goods exported or imported for processing; goods imported for the production of goods for export

1. Before carrying out import procedures for the first consignment of raw materials and supplies for the performance of processing or production of goods for export, organisations and individuals shall notify their production establishments to the customs authority.

2. Organisations and individuals exporting or importing goods for processing or production of goods for export shall make final settlement reports on the management and use of imported raw materials, supplies, machinery and equipment and of exported goods.

3. The locations for storage of raw materials, supplies, machinery and equipment imported for processing or production of goods for export and of export products must be situated within the production area of the organisation or individual; in the case of storage outside the production area, the organisation or individual must send a written document to the customs authority for consideration and decision.

4. The Minister of Finance shall provide for customs procedures and for final settlement reporting with respect to raw materials, supplies, machinery and equipment exported or imported for processing or production of goods for export; and for the inspection of production establishments, production capacity and the situation of use and inventory of raw materials, supplies, machinery and equipment.

Article 37. Responsibilities of organisations and individuals importing goods for processing or production of goods for export

1. Before carrying out import procedures for the first consignment of raw materials, supplies, machinery and equipment for processing or production of goods for export, the organisation or individual shall submit the following documents to the Sub-department of Customs where the final settlement report is expected to be made:

a) The business registration certificate or the enterprise registration certificate or the investment licence or the investment certificate, in the case of a foreign-invested enterprise: 01 copy;

b) The written notification of the establishment for processing or production of goods for export and of the place of storage of raw materials, supplies, machinery, equipment and export products, made according to the form issued by the Ministry of Finance: 01 original.

In the case of any change in the contents of the written notification, the customs authority must be notified before implementation;

c) The contract for lease of the factory or production premises, in the case of lease of the factory or production premises: 01 copy.

Organisations and individuals shall not be required to submit the documents mentioned at Points a, b and c of Clause 1 of this Article when carrying out customs procedures for the import of raw materials, supplies, machinery and equipment for processing or production of goods for export.

2. To keep at the organisation or individual the processing contract and the appendices thereto, the norms for the use of raw materials and supplies for each product code, the product sample design diagram or the production process, and the marker layout diagram (if any), and to produce them upon inspection by the customs authority in accordance with law.

3. To make final settlement reports on inputs - outputs - inventory regarding the situation of use of raw materials, supplies, machinery, equipment and exported goods; to be liable before the law for the accuracy of the actual norms for the production of export products, of the data of the final settlement reports and of the situation of use of raw materials, supplies, machinery and equipment imported for processing or production of goods for export.

4. To provide complete dossiers, documents and materials relating to exported and imported goods, factories, machinery and equipment; to explain the data and production processes relating to the use and inventory of raw materials, supplies, machinery and equipment upon inspection by the customs authority in accordance with law.

Article 38. Responsibilities of the customs authority

1. To receive the written notification of the establishment for processing or production of goods for export and of the location for storage of raw materials, supplies, machinery, equipment and export products submitted by organisations and individuals.

2. To inspect the establishment for processing or production of goods for export and the processing and production capacity, and to inspect the situation of use and inventory of raw materials, supplies, machinery, equipment and export products in the cases subject to inspection as provided in Article 39 and Article 40 of this Decree.

3. To receive the final settlement reports on the situation of use of raw materials, supplies, machinery, equipment and exported goods submitted by organisations and individuals; to handle tax-related matters with respect to the type of import of raw materials and supplies for the production of goods for export.

4. Based on the results of customs information processing and on risk management criteria, the customs authority shall inspect the final settlement report dossiers; with respect to organisations and individuals in respect of which there is information giving rise to suspicion of signs of commercial fraud, the customs authority shall conduct a post-clearance audit and handle the matter in accordance with regulations.

5. To carry out tax imposition and to sanction administrative violations in respect of acts of violation of the law on customs and on taxation in accordance with the law on taxation and the law on the handling of administrative violations.

Article 39. Inspection of processing and production establishments and of processing and production capacity

1. Cases subject to inspection:

a) Organisations and individuals falling within the category showing signs of risk that perform processing contracts or are entitled to the duty payment time limit of 275 days for goods being raw materials and supplies imported for the production of goods for export;

b) Where signs are detected determining that the organisation or individual has no production establishment, or that its import of raw materials and supplies increases or decreases abnormally compared with its production capacity.

2. The inspection shall be carried out 05 working days after the date of issuance of the inspection decision. The inspection period shall not exceed 05 working days.

3. Handling of the results of the inspection of processing and production establishments and of processing and production capacity:

a) Where there is no processing or production establishment, the organisation or individual must fully pay the duties and late-payment interest from the date of registration of the import customs declaration to the date of actual payment of duty and shall be sanctioned for the violation in accordance with regulations with respect to the quantity of raw materials and supplies already imported that are not entitled to duty incentives as prescribed;

b) Where there are sufficient grounds to determine that the organisation or individual has imported raw materials, supplies, machinery and equipment in excess of its production capacity or inconsistent with the lines of business stated in its business licence, the organisation or individual shall be permitted to explain and prove; where the organisation or individual fails to explain, or the explanation and proof are unreasonable, a post-clearance audit or specialised inspection shall be carried out in accordance with regulations.

Article 40. Inspection of the situation of use and inventory of raw materials, supplies, machinery and equipment

1. Cases subject to inspection:

a) Organisations and individuals falling within the category showing signs of risk that have imported machinery, equipment, raw materials and supplies but have no export products beyond the production cycle;

b) Where there are signs determining that the organisation or individual imports raw materials, supplies, machinery and equipment, or exports products, with abnormal increases or decreases compared with its production capacity;

c) Where there are signs determining that the organisation or individual sells raw materials, supplies, machinery, equipment or products into the domestic market without making a customs declaration;

d) Where the organisation or individual is found to have declared export products contrary to regulations and inconsistently with the actual situation;

đ) Where the final settlement data on the situation of use of raw materials, supplies, machinery, equipment and exported goods show abnormal discrepancies compared with the data in the system of the customs authority.

2. The Director of the Sub-department of Customs shall conduct the post-clearance audit under a decision of the Director of the Customs Department of the province or city.

The inspection shall be carried out for no more than 05 working days at the production establishment or head office of the organisation or individual. In complicated cases, the Director of the Customs Department of the province or city shall issue a decision extending the inspection time limit, but for no more than 05 working days.

3. Contents of inspection:

a) Inspecting the customs dossier, the inputs - outputs - inventory report and the documents monitoring the entry into and release from warehouses of raw materials, supplies, machinery and equipment;

b) Inspecting the actual norms of export products;

c) Inspecting the conformity of raw materials and supplies with the export products;

d) Inspecting the raw materials, supplies, machinery and equipment on the production line;

đ) Inspecting the quantity of goods remaining in the warehouse;

e) Inspecting the quantity of finished products not yet exported.

4. Handling of inspection results

Where the inspection reveals that the goods remaining and being stored in the warehouse of the organisation or individual do not match the quantity stated in the dossiers, documents and final settlement report, the organisation or individual shall be requested to provide a written explanation.

Where the customs authority does not accept the explanation and there are sufficient grounds to prove that the organisation or individual has committed an act of violation of the law on customs or on taxation, the customs authority shall decide on tax imposition and on the handling of the violation in accordance with regulations.

Article 41. Regime of final settlement reporting; inspection of final settlement reports on the situation of use of raw materials, supplies, machinery and equipment

1. Principles of final settlement reporting

Organisations and individuals shall make final settlement reports on the situation of use of raw materials, supplies, machinery and equipment in the form of inputs - outputs - inventory.

2. Handling of final settlement reports

a) The customs authority shall inspect final settlement reports on the basis of the application of risk management;

b) Based on the results of the inspection of final settlement reports, the customs authority shall handle tax-related matters with respect to raw materials and supplies imported for the production of goods for export.

3. The Minister of Finance shall provide specific guidance on the procedures and the time for final settlement reporting and on the inspection of final settlement reports on the situation of use of raw materials, supplies, machinery and equipment imported for processing or production of goods for export.

Section 7: CUSTOMS PROCEDURES APPLICABLE TO GOODS IN TRANSHIPMENT, GOODS IN TRANSIT AND GOODS BROUGHT INTO OR OUT OF NON-TARIFF ZONES

Article 42. Customs procedures applicable to goods brought into or out of non-tariff zones

1. Goods brought from abroad into a non-tariff zone and goods brought from a non-tariff zone abroad must be declared to customs.

2. Goods brought from a non-tariff zone into the domestic market must undergo the procedures applicable to imported goods.

3. Goods brought from the domestic market into a non-tariff zone must undergo the procedures applicable to exported goods.

4. Goods transferred from one non-tariff zone to another non-tariff zone shall undergo customs procedures as for goods transported under customs supervision.

5. The Minister of Finance shall provide for customs procedures applicable to goods brought into or out of non-tariff zones.

Article 43. Customs procedures, customs inspection and supervision applicable to goods in transit

1. Customs procedures for goods in transit must be carried out at the offices of the customs authority at the first border gate of import and at the last border gate of export.

2. The customs dossier for goods in transit:

a) The transport declaration made according to the form issued by the Ministry of Finance.

For goods in transit not passing through the mainland territory, the customs declarant shall not be required to make a transport declaration but shall make the declaration on the list of goods in transit according to the form issued by the Ministry of Finance: 01 original.

In the case of goods in transit under the Agreements on transit of goods between Vietnam and countries sharing a common border which provide for the use of transit documents, the customs declarant shall not be required to make a transport declaration but shall make the declaration on the transit document: 01 original;

b) The transport document: 01 copy;

c) The licence as prescribed by law: 01 original.

3. Responsibilities of the customs declarant:

a) To transport the goods along the correct route, through the correct border gates and within the time limit prescribed in Clause 1 and Clause 2 of Article 65 of the Law on Customs;

b) To ensure the customs seal, or to ensure the original state of the goods in cases where sealing is not possible, from the border gate where the goods enter to the border gate where the goods exit.

4. Responsibilities of the Sub-department of Customs of the border gate of import:

a) To receive and process the customs dossier provided in Clause 2 of this Article;

b) To apply customs seals to the means containing the goods in transit;

c) To assign customs officers to directly supervise the goods in transit in the case provided at Point c of Clause 6 of this Article.

5. Responsibilities of the Sub-department of Customs of the border gate of export:

a) To check the information on the transport declaration in the data system of the customs authority;

b) To check the transit document already certified by the Sub-department of Customs of the border gate of import, in the case of transit under the provisions of the Agreements on transit of goods between Vietnam and countries sharing a common border;

c) To check the condition of the customs seal or the original state of the goods in order to carry out exit procedures.

6. Customs supervision of goods in transit

a) Goods in transit must bear customs seals; where the goods cannot be sealed, the customs declarant shall be assigned responsibility for preserving the goods in their original state;

b) Goods in transit which are on the List of goods banned from trading, banned from export or suspended from export, goods banned from import or suspended from import; and goods exported or imported under licence must be supervised by technical means;

c) Goods in transit which are weapons, ammunition, explosive materials and goods of a high degree of danger must be supervised by technical means or directly supervised by customs officers;

d) During the period of transit through the territory of Vietnam, if the customs declarant carries out transhipment, transloading, warehousing, splitting of the consignment, change of the mode of transport or other work, it must notify and obtain the consent of the customs authority where the import procedures are carried out before implementation.

7. In a force majeure event in which the original state of the goods or the customs seal cannot be ensured, or the goods are not transported along the correct route or within the correct time, the customs declarant shall, after applying the necessary measures to limit and prevent the occurrence of losses, immediately notify the customs authority for handling; where it is impossible to notify the customs authority immediately, the police authority, the border guard or the coast guard shall, depending on the appropriate locality, be notified for certification and handling in accordance with law.

Article 44. Customs inspection and supervision of goods in transhipment

1. Goods in transhipment are goods brought from abroad into a transhipment area and then brought abroad directly from that transhipment area; they may not be transported within the territory of Vietnam for export through another border gate, except where carried out under a treaty to which Vietnam is a party or a decision of the Prime Minister. Goods in transhipment may be brought abroad in whole or in part of the consignment already moved into the port.

2. Goods in transhipment must be notified to the customs authority and shall be subject to customs supervision throughout the period of storage at the port. Physical inspection of goods in transhipment shall apply only where there are signs of violation of law.

3. Responsibilities of the provider of goods transhipment services:

a) To notify the goods in transhipment to the customs authority according to the form issued by the Ministry of Finance;

b) To be responsible for ensuring the original state of the goods throughout the period of storage of the goods at the port;

c) Under authorisation of the goods owner, the provider of goods transhipment services may perform the services of reinforcing packaging, dividing into packages and repacking in order to preserve the goods in conformity with transport requirements, or in cases where processing or manufacture is permitted under regulations of the Prime Minister;

d) Goods in transhipment may be consolidated with other goods for export.

Section 8: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION APPLICABLE TO OTHER EXPORTED AND IMPORTED GOODS

Article 45. Removable assets

1. A foreigner bringing removable assets into Vietnam shall, when carrying out customs procedures, submit:

a) The customs declaration: 02 originals;

b) The written certification of the arrival on mission or for work in Vietnam issued by the agency or organisation where the foreigner works, or the work permit in Vietnam issued by a competent authority: 01 copy;

c) The transport document, in the case where the assets are transported by sea, by air or by rail: 01 copy.

2. A foreigner taking removable assets out of Vietnam shall, when carrying out customs procedures, submit:

a) The customs declaration: 02 originals;

b) The document proving the expiry of the working period: 01 copy;

c) The import customs declaration certified by the customs authority, with respect to removable assets being automobiles or motorcycles, or the document on the change of the use purpose and the duty payment document with respect to goods subject to duty payment: 01 copy.

3. A Vietnamese organisation or citizen bringing removable assets back to the country shall, when carrying out customs procedures, submit:

a) The customs declaration: 02 originals;

b) The document proving the expiry of the period of business operation or work abroad or the return to Vietnam for residence: 01 copy;

c) The transport document, in the case where the assets are transported by sea, by air or by rail: 01 copy.

4. A Vietnamese organisation or citizen bringing removable assets abroad shall, when carrying out customs procedures, submit:

a) The customs declaration: 02 originals;

b) The document proving the mission, work or residence abroad: 01 copy.

5. The Prime Minister shall issue the list of goods being removable assets which are on the list of goods banned from import, the list of goods restricted from import or subject to conditional import that may be brought into Vietnam in each period, and the duty-free allowances for goods being removable assets.

Article 46. Exported and imported goods and checked baggage of persons entering or exiting the country that are lost or misdelivered

1. Exported and imported goods and checked baggage of persons exiting or entering the country that are lost or misdelivered shall be subject to inspection and supervision by the customs authority at the border gate of import and at the border gate of export.

2. With respect to lost or misdelivered checked baggage of persons exiting or entering the country by air:

The port operating enterprise or the representative of the transport enterprise shall be responsible for notifying the customs authority of the list of lost or misdelivered checked baggage. The customs authority shall preside over and coordinate with the Airports Authority and Aviation Security in carrying out inspection through the baggage scanner before the lost or misdelivered checked baggage is brought into the storage area.

a) Where the scanner inspection does not detect baggage in excess of the duty-free allowance prescribed or baggage in violation, the baggage shall be handed over to the port operating enterprise or the representative of the transport enterprise for return to the person exiting or entering the country;

b) Where the scanner inspection detects baggage in excess of the duty-free allowance prescribed or baggage in violation, the customs authority shall apply seals before the baggage is brought into the area of the port operating enterprise for the storage of lost or misdelivered baggage. When receiving back the lost or misdelivered baggage, the person exiting or entering the country shall carry out customs procedures as provided in Article 59 of this Decree.

The opening of lost or misdelivered baggage for inspection must be consented to and supervised by the customs authority.

3. The Ministry of Finance shall provide in detail for the handling of lost or misdelivered checked baggage for which the recipient cannot be identified.

Article 47. Customs procedures for the re-import of goods already exported

1. Forms of re-import of exported goods that have been returned (hereinafter referred to as re-import of returned goods) include:

a) Re-import of returned goods for repair or reprocessing (collectively referred to as reprocessing) and subsequent re-export;

b) Re-import of returned goods for domestic consumption;

c) Re-import of returned goods for destruction in Vietnam (not applicable to goods processed for foreign traders);

d) Re-import of returned goods for re-export to another foreign partner.

2. The customs dossier:

a) The customs declaration for imported goods;

b) The transport document, in the case of goods transported by sea, air or rail: submit 01 photocopy;

c) The foreign party's document notifying that the goods have been returned, or the document of the shipping line or shipping line agent notifying that there is no consignee: submit 01 photocopy.

3. Customs procedures shall be carried out in accordance with Section 5 of this Chapter (except for the import licence and the document notifying the results of specialised inspection).

4. The customs authority shall not collect duty on the re-imported goods specified in Clause 1 of this Article if, at the time of carrying out the re-import procedures, the customs declarant submits a complete dossier for non-collection of duty as prescribed.

5. For goods re-imported for reprocessing, the reprocessing time limit shall be registered by the enterprise with the customs authority but shall not exceed 275 days from the date of re-import; the customs declarant is not yet required to pay duty during the reprocessing time limit; if the registered reprocessing time limit expires and the goods have not been re-exported, the law on taxation shall apply.

6. Procedures for the re-export of reprocessed goods shall be carried out in accordance with Section 5 of this Chapter.

7. Handling of reprocessed goods that cannot be re-exported:

a) For reprocessed products that are processed goods: customs procedures shall be carried out for domestic consumption or destruction;

b) For reprocessed products that are not processed goods, they shall be transferred for domestic consumption in the same manner as goods re-imported for domestic consumption.

8. Where the re-imported goods are exported products manufactured from imported raw materials and supplies, or are trading goods eligible for a refund of import duty, the customs authority where the re-import procedures are carried out shall notify the customs authority where the import duty refund procedures are carried out (if these are two different customs authorities) of the cases referred to in Point b and Point c of Clause 1, the case of failure to re-export specified in Point d of Clause 1 of this Article, the case referred to in Clause 7 of this Article, or the case of expiry of the time limit referred to in Clause 5 of this Article, for duty handling as prescribed.

Article 48. Customs procedures and customs supervision applicable to imported goods that must be re-exported

1. Forms of re-export of imported goods for which customs procedures have been completed include:

a) Re-export for return to the foreign customer;

b) Re-export to a third country or re-export into a non-tariff zone.

2. The customs dossier:

a) The declaration of exported goods;

b) The foreign goods owner's written acceptance to take back the goods (if the goods are exported back to the goods owner that sold this consignment): submit 01 photocopy;

c) The competent authority's decision compelling re-export (if any): 01 photocopy.

3. Customs procedures shall be carried out in accordance with Section 5 of this Chapter (except for the import licence and the document notifying the results of specialised inspection).

Where the customs declarant submits a complete dossier for non-collection of duty when carrying out the export procedures, the customs authority shall not collect duty on the goods exported back, exported to a third country or exported into a non-tariff zone, and shall decide on customs clearance as prescribed.

4. Where goods (except narcotics, weapons, reactionary documents and Schedule I toxic chemicals under the Chemical Weapons Convention) for which import procedures have not yet been carried out are located in a customs supervision area but were consigned by mistake, lost, without a consignee or refused, if the carrier or the goods owner submits a written request for re-export (clearly stating the reason for the mistake, loss or refusal), the Director of the Sub-department of Customs where the goods are being stored shall organise the supervision of the goods until they are actually exported out of the territory of Vietnam right at the border gate of import.

Article 49. Customs procedures applicable to means of containing goods used on a rotating basis for temporary import or temporary export

1. Means of containing goods used on a rotating basis include:

a) Empty containers with or without hangers;

b) Flexitanks lined inside containers for carrying liquid goods;

c) Other means of containing goods used on a rotating basis.

2. The time limit for temporary import for re-export and temporary export for re-import shall be as agreed between the trader and its partner and shall be registered with the Sub-department of Customs where the procedures are carried out. Where the trader and its partner agree to extend the time limit for temporary import or temporary export, the customs declarant shall, before the expiry of the registered time limit, send a written notification enclosed with the written agreement on the extension of the temporary import or temporary export to the Sub-department of Customs where the procedures are carried out. Upon expiry of the registered time limit for temporary import or temporary export, if the trader has not re-exported or re-imported the goods, it shall be handled in accordance with law.

3. Customs procedures applicable to the means of containing goods used on a rotating basis specified in Point a and Point b of Clause 1 of this Article:

a) Upon import, the customs declarant shall submit 01 cargo manifest specifically listing the imported means of containing goods used on a rotating basis;

b) Upon export, the customs declarant shall submit 01 list of temporarily imported or temporarily exported empty containers, before they are loaded onto the means of transport, using the form issued by the Ministry of Finance, and 01 cargo manifest;

c) The Sub-department of Customs where the temporary import or temporary export procedures are carried out shall monitor, compare and certify the quantity of temporarily imported or temporarily exported means; and shall conduct physical inspection of goods where there is doubt.

The Minister of Finance shall provide guidance on electronic procedures for the means of containing goods used on a rotating basis specified in this Clause.

4. The customs dossier for other means of containing goods used on a rotating basis specified in Point c of Clause 1 of this Article that are temporarily imported for re-export:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The transport document, in the case of goods transported by sea, air or rail: 01 photocopy;

c) The import licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

5. The customs dossier for other means of containing goods used on a rotating basis specified in Point c of Clause 1 of this Article that are temporarily exported for re-import:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The export licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

6. Customs procedures applicable to other means of containing goods used on a rotating basis specified in Point c of Clause 1 of this Article shall be carried out in accordance with Section 5 of this Chapter.

7. Places for carrying out customs procedures:

a) For the means of containing goods used on a rotating basis specified in Point a and Point b of Clause 1 of this Article: at the border-gate Sub-department of Customs;

b) For other means of containing goods used on a rotating basis specified in Point c of Clause 1 of this Article: at the border-gate Sub-department of Customs or the Sub-department of Customs where the import procedures for goods serving processing or production for export are carried out.

8. Within the time limit for temporary import for re-export registered by the customs declarant with the customs authority, the means of containing goods used on a rotating basis that are temporarily imported for re-export are not yet subject to duty payment. Where the purpose of use of the means of containing goods used on a rotating basis is changed, customs procedures shall be carried out as follows:

a) The customs declarant shall send a written document to the Sub-department of Customs where the list of temporary imports was registered and the temporary import procedures were carried out, clearly explaining the reason for changing the purpose of use of the means of containing goods used on a rotating basis;

b) The Director of the Sub-department of Customs where the list was registered and the temporary import procedures were carried out shall be responsible for considering the reason and explanation of the customs declarant; if no sign of commercial fraud is detected, he or she shall accept the request of the customs declarant;

c) The customs declarant shall carry out import procedures in accordance with Section 5 of this Chapter at the Sub-department of Customs of temporary import. Where the temporary import was carried out at more than one Sub-department of Customs, the declarant shall select one Sub-department of Customs of temporary import to carry out the import customs procedures.

Article 50. Customs procedures applicable to equipment, machinery, construction vehicles, moulds and models temporarily imported for re-export or temporarily exported for re-import for production, construction of works, implementation of projects or testing

1. The customs dossier for equipment, machinery, construction vehicles, moulds and models temporarily imported for re-export:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The transport document, in the case of goods transported by sea, air or rail: 01 photocopy;

c) The import licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

2. The customs dossier for equipment, machinery, construction vehicles, moulds and models temporarily exported for re-import:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The export licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

3. Place for carrying out customs procedures: at the border-gate Sub-department of Customs or the Sub-department of Customs of the locality where the production facility or the project is located. For machinery, equipment, construction vehicles, moulds and models temporarily imported for re-export or temporarily exported for re-import to serve processing contracts, production for export or the operations of export processing enterprises, the procedures shall be carried out at the Sub-department of Customs where the import procedures for goods serving processing or production for export are carried out.

4. Customs procedures shall be carried out in accordance with Section 5 of this Chapter.

5. The time limit for temporary import for re-export and temporary export for re-import shall be as agreed between the trader and its partner and shall be registered with the customs authority. Where it is necessary to extend the time limit for temporary import or temporary export for production, construction of works, implementation of projects or testing as agreed with the partner, the customs declarant shall send a written notification to the Sub-department of Customs where the temporary import or temporary export procedures are carried out.

Where the time limit for temporary import or temporary export expires and the customs declarant has not re-exported or re-imported the goods, it shall be handled in accordance with law.

6. Where an enterprise carrying out temporary import or temporary export submits a written request to sell, give or donate machinery, equipment, construction vehicles, moulds and models temporarily imported for re-export or temporarily exported for re-import for production, construction of works, implementation of projects or testing, it must carry out customs procedures in accordance with Section 5 of this Chapter.

Article 51. Customs procedures applicable to foreign seagoing vessels and aircraft temporarily imported for re-export for repair or maintenance in Vietnam

1. The customs dossier:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The contract for the provision of seagoing vessel or aircraft repair and maintenance services with the foreign partner: 01 photocopy.

2. Place for carrying out customs procedures: at the border-gate Sub-department of Customs.

3. The time limit for temporary import for re-export shall be as provided in the contract for the provision of seagoing vessel or aircraft repair and maintenance services with the foreign partner and shall be registered with the border-gate Sub-department of Customs.

4. Customs procedures shall be carried out in accordance with Section 5 of this Chapter.

5. Customs inspection and supervision:

a) The border-gate Sub-department of Customs shall supervise the customs declarant's movement of the seagoing vessel or aircraft from its berthing position at the wharf or on the apron to the repair or maintenance area. When carrying out the re-export procedures, the Sub-department of Customs shall supervise the customs declarant's movement of the seagoing vessel or aircraft from the repair or maintenance area to its berthing position at the wharf or on the apron until it is actually exported abroad;

b) The customs declarant shall be responsible for managing the seagoing vessel or aircraft in the repair or maintenance area.

Article 52. Customs procedures applicable to components, spare parts and supplies temporarily imported to serve the replacement or repair of foreign seagoing vessels and aircraft

1. For components, spare parts and supplies temporarily imported that are carried by the aircraft or seagoing vessel itself upon entry, or that are sent before or after the time of entry of the aircraft or seagoing vessel:

a) The customs declarant is the operator of the aircraft or seagoing vessel, or the agent of the owner of the aircraft or seagoing vessel;

b) Customs procedures shall be carried out in accordance with Section 5 of this Chapter.

2. The customs dossier:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The transport document, in the case of goods transported by sea, air or rail (except where the goods are carried by the vessel or aircraft upon entry): 01 photocopy;

c) The import licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

3. Place for carrying out customs procedures: the border-gate Sub-department of Customs.

4. Where components, spare parts and supplies are temporarily imported for the repair of, or for use in the operation of, seagoing vessels or aircraft under a contract for the provision of seagoing vessel or aircraft repair and maintenance services signed with a foreign partner, customs procedures shall be carried out in the same manner as for the processing type under the guidance of the Minister of Finance.

Article 53. Customs procedures applicable to goods temporarily imported for re-export or temporarily exported for re-import for participation in fairs, exhibitions or product introduction

1. The customs dossier for goods temporarily imported for re-export:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The transport document, in the case of goods transported by sea, air or rail: 01 photocopy;

c) The competent authority's document certifying the organisation of the fair or exhibition (except for temporary import for re-export for product introduction): 01 photocopy;

d) The import licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

2. The customs dossier for goods temporarily exported for re-import:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The competent authority's document certifying the organisation of the fair or exhibition (except for temporary export for re-import for product introduction): 01 photocopy;

c) The export licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

3. Place for carrying out customs procedures: at the Sub-department of Customs of the locality where the fair, exhibition or product introduction is held, or at the border-gate Sub-department of Customs.

4. Time limits for re-export and re-import:

a) Goods temporarily imported for participation in trade fairs or exhibitions in Vietnam must be re-exported within 30 days from the date of conclusion of the trade fair, exhibition or product introduction registered with the customs authority;

b) The time limit for temporary export of goods for participation in trade fairs, exhibitions or product introduction abroad is one year from the date on which the goods are temporarily exported; if the above time limit expires and the goods have not been re-imported, such goods shall be subject to duty and other financial obligations in accordance with Vietnamese law.

5. Customs procedures shall be carried out in accordance with Section 5 of this Chapter.

6. The sale or donation of goods at fairs, exhibitions or product introductions in accordance with Article 136 and Article 137 of the Commercial Law shall be subject to import customs procedures in accordance with law.

Article 54. Goods temporarily imported for re-export or temporarily exported for re-import to serve work within a definite time limit

1. Goods temporarily imported for re-export or temporarily exported for re-import to serve work within a definite time limit include those for: conferences, seminars, scientific research, education, sports competitions, cultural performances, artistic performances, medical examination and treatment, and product research and development.

2. The customs dossier for goods temporarily imported for re-export:

a) The customs declaration using the form issued by the Ministry of Finance;

Where the declaration is made on a paper customs declaration in accordance with Point e of Clause 2 of Article 25 of this Decree, the customs declarant must submit 02 originals of the customs declaration;

b) The transport document, in the case of goods transported by sea, air or rail (except where the goods are carried as baggage by a person on entry): 01 photocopy;

c) The document on participation in the work referred to in Clause 1 of this Article: 01 photocopy;

d) The import licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

3. The customs dossier for goods temporarily exported for re-import:

a) The customs declaration using the form issued by the Ministry of Finance;

Where the declaration is made on a paper customs declaration in accordance with Point e of Clause 2 of Article 25 of this Decree, the customs declarant must submit 02 originals of the customs declaration;

b) The document on participation in the work referred to in Clause 1 of this Article: 01 photocopy;

c) The export licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

4. Place for carrying out customs procedures: at the border-gate Sub-department of Customs.

5. The time limit for temporary import for re-export and temporary export for re-import must be registered with the customs authority.

6. Customs procedures shall be carried out in accordance with Section 5 of this Chapter.

Article 55. Goods temporarily imported for re-export or temporarily exported for re-import for warranty or repair

1. The customs dossier for goods temporarily imported for re-export:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The transport document, in the case of goods transported by sea, air or rail: 01 photocopy;

c) The import licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

2. The customs dossier for goods temporarily exported for re-import:

a) The customs declaration using the form issued by the Ministry of Finance;

b) The export licence and the document notifying the results of specialised inspection in accordance with relevant laws: 01 original.

3. Place for carrying out customs procedures: at the border-gate Sub-department of Customs.

4. The time limit for temporary import for re-export and temporary export for re-import: as agreed between the trader and its partner and registered with the Sub-department of Customs when carrying out the temporary import or temporary export procedures.

5. Customs procedures shall be carried out in accordance with Section 5 of this Chapter.

Article 56. Monitoring of customs declarations for temporary import for re-export and temporary export for re-import

1. The Sub-department of Customs where the temporary import or temporary export procedures are carried out shall be responsible for monitoring and managing the customs declarations for temporary import and temporary export of the goods specified in this Section.

2. The Minister of Finance shall provide for the monitoring of customs declarations for temporary import for re-export and temporary export for re-import of the goods specified in this Section.

Section 9: CUSTOMS PROCEDURES APPLICABLE TO THE BAGGAGE OF PERSONS ON EXIT AND ENTRY

Article 57. Subjects of application

Luggage of persons on exit or entry using a passport or a document in lieu of a passport issued by a competent State authority of Vietnam or of a foreign country.

Article 58. Duty-free luggage allowances

1. The duty-free luggage allowance for persons on entry shall comply with the Decision of the Prime Minister.

2. The duty-free luggage allowance for persons on entry is provided

a) For each entry;

b) The duty-free allowances of several entries shall not be aggregated to calculate the duty exemption for a single entry;

c) The duty-free luggage allowances of several persons on entry shall not be aggregated to grant duty exemption to one person on entry, except for the luggage of individuals of one family carried on the same trip.

3. Where the luggage of a person on entry exceeds the duty-free allowance, the excess portion shall be regarded as imported goods and shall be dealt with in accordance with the law on imported goods and the law on taxation. The person on entry may select the articles on which duty is to be paid where the luggage carried comprises several articles.

4. Where the portion of luggage of a person on entry exceeding the duty-free allowance is subject to duty, but the total amount of duty payable is less than VND 100,000, such amount shall also be exempt from duty.

5. Persons who enter the country on a regular basis by the nature of their work shall not be entitled to the duty-free luggage allowance for each entry, but shall be entitled to the duty-free allowance once every 90 days. Persons who enter the country on a regular basis by the nature of their work include:

a) Aircraft pilots and attendants serving on international flights;

b) Train drivers and attendants serving on international through trains;

c) Officers and seafarers working on seagoing vessels;

d) Drivers and Vietnamese workers working in neighbouring countries sharing a land border with Vietnam.

The entitlement to duty-free allowances of persons who enter the country on a regular basis shall comply with the Decision of the Prime Minister.

6. There shall be no limit on the duty-free luggage allowance of persons on exit. Persons on exit must not carry in their luggage articles on the List of goods banned from export, suspended from export or subject to conditional export as prescribed by law.

Article 59. Procedures for luggage of persons on exit or entry

1. Luggage of persons on exit or entry shall undergo customs procedures at the border gate.

2. Persons on exit or entry are not required to make a customs declaration if they have no luggage in excess of the duty-free allowance prescribed by the law on taxation and no luggage sent before or after the trip.

Persons on exit or entry who carry goods in excess of the duty-free luggage allowance through the customs inspection area without making a customs declaration shall all be regarded as illegally exporting or importing goods and shall be dealt with in accordance with law.

3. Luggage of persons on exit or entry shall be inspected through goods screening machines and other equipment. On the basis of information analysis and the process of supervising persons on exit or entry, the customs authority shall decide to select luggage posing risks for physical inspection.

4. Where there are grounds to determine that a person on exit or entry has committed smuggling or illegal cross-border transportation of goods, a body search shall be conducted in accordance with the law on handling of administrative violations.

5. Persons on exit or entry may temporarily deposit their luggage in the warehouse of the border-gate Customs and receive it back upon entry or exit. The period of temporary deposit of luggage shall not exceed 180 days from the date the luggage is deposited in the Customs warehouse.

6. Within the period of temporary deposit of luggage prescribed in Clause 5 of this Article, if the person on exit or entry submits a written abandonment of the temporarily deposited luggage, or if the period of temporary deposit expires and the person on exit or entry does not receive the luggage back, the luggage shall be dealt with in accordance with law. The proceeds from the liquidation of the goods shall be remitted into the state budget after deduction of the expenses incurred in accordance with law.

Article 60. Customs procedures for luggage of persons on entry in excess of the duty-free allowance; luggage of persons on exit or entry sent before or after the trip

1. Luggage of persons on entry in excess of the duty-free allowance and luggage of persons on exit or entry sent before or after the trip must undergo customs procedures as prescribed in Section 5 of this Chapter.

2. The customs dossier:

a) The customs declaration in the form issued by the Ministry of Finance: 02 originals;

b) The passport or document in lieu of a passport bearing the certification stamp of the immigration authority, in the case of a person on entry: 01 copy;

c) The entry-exit declaration bearing the certification of the Sub-department of Customs where entry procedures were carried out, in the case of a person on entry: 01 original;

d) The transport document, in the case of luggage of a person on entry sent before or after the trip: 01 copy.

3. The customs authority shall conduct physical inspection of the goods in order to apply the policy on management of exported and imported goods and the tax policy as prescribed by law

4. A person on entry shall carry out customs procedures for luggage sent before or after the trip within a time limit not exceeding 30 days from the date the luggage arrives at the border gate.

Chapter IV

CUSTOMS PROCEDURES FOR MEANS OF TRANSPORT ON EXIT, ON ENTRY OR IN TRANSIT

Section 1: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR AIRCRAFT ON EXIT, ON ENTRY OR IN TRANSIT

Article 61. Customs dossiers for aircraft on entry, on exit or in transit

1. The customs dossier for an aircraft on entry:

a) The declaration of goods imported by air, where the aircraft carries imported goods;

b) Information on house bills of lading, where the aircraft carries imported goods;

c) The passenger list, where the aircraft carries passengers;

d) The list of flight crew and staff working on the aircraft;

đ) The manifest of checked luggage, where the aircraft carries passengers.

2. The customs dossier for an aircraft on exit:

a) The declaration of goods exported by air, where the aircraft carries exported goods;

b) The passenger list, where the aircraft carries passengers;

c) The list of flight crew and staff working on the aircraft;

d) The manifest of checked luggage, where the aircraft carries passengers.

3. The customs dossier for an aircraft in transit

When carrying out entry procedures for an aircraft in transit, the customs declarant shall submit the customs dossier as prescribed in Clause 1 of this Article; when carrying out exit procedures, if there is any change to the documents submitted upon entry, the customs declarant must submit a customs dossier comprising the documents that have changed compared with those upon entry.

An aircraft in transit making a technical stop is not required to carry out customs declaration procedures, but shall be subject to customs supervision.

4. The customs dossiers prescribed in Clauses 1, 2 and Clause 3 of this Article shall be submitted to the customs authority in the form of electronic data.

Where the customs electronic data processing system or the electronic customs declaration system is unable to carry out electronic transactions, the customs declarant shall submit a paper dossier to the customs authority.

Article 62. Time limits for providing customs dossier information

1. For aircraft on entry:

a) At least 03 hours before the aircraft enters at the first airport in Vietnam, for flights with a flight time longer than 03 flight hours;

b) At least 30 minutes before the aircraft enters at the first airport in Vietnam, for flights with a flight time shorter than 03 flight hours.

2. For aircraft on exit: Immediately after the carrier completes the procedures for the exported goods and the passengers on exit.

3. For aircraft in transit

Upon entry, the provisions of Clause 1 of this Article shall apply; upon exit, if a customs declaration is required, the provisions of Clause 2 of this Article shall apply.

4. The customs declarant shall submit the documents prescribed in Points a, c, d and đ of Clause 1 and in Clause 2 of Article 61, and the issuer of the house bill of lading shall submit the document prescribed in Point b of Clause 1 of Article 61, within the time limits prescribed in this Article, through the customs electronic data processing system.

5. The amendment and supplementation of information and customs dossiers for aircraft on exit, on entry or in transit shall comply with the guidance of the Minister of Finance.

Article 63. Receipt and processing of customs dossiers

1. The customs authority shall carry out document inspection, physical inspection of the aircraft and certify the completion of customs procedures for aircraft on exit or on entry in accordance with the guidance of the Minister of Finance.

2. Time limit for carrying out customs procedures for aircraft on exit or on entry: not exceeding 01 hour from the time the customs declarant submits and produces a complete customs dossier as prescribed in Article 61 of this Decree.

3. The General Department of Customs shall be responsible for developing a system for receiving electronic information from customs declarants and sharing information with relevant agencies at the airport.

Article 64. Responsibilities of airport operating enterprises

1. At least twenty-four hours (or at least 01 hour in the case of non-scheduled flights) before the aircraft enters and before the carrier completes the aviation procedures for passengers on exit and for exported goods, the airport operating enterprise shall be responsible for providing the Sub-department of Customs of the international airport with the following information:

a) The nationality of the aircraft;

b) The type of aircraft;

c) The flight itinerary;

d) The arrival time and departure time of the aircraft;

đ) The parking position of the aircraft;

e) The passenger entrance gate;

g) The time of loading and unloading of goods onto and from the aircraft.

2. The airport operating enterprise shall be responsible for notifying the customs authority at least 01 hour before the aircraft exits or enters where there is any change to the information prescribed in Clause 1 of this Article.

Section 2: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR SEAGOING VESSELS ON EXIT, ON ENTRY OR IN TRANSIT

Article 65. Customs dossiers for seagoing vessels on exit, on entry or in transit

1. For seagoing vessels on entry:

a) The general declaration;

b) The declaration of goods imported by sea, where the vessel carries goods;

c) Information on house bills of lading, where the vessel carries goods;

d) The crew list;

đ) The declaration of effects of seafarers and staff working on the vessel;

e) The ship's stores declaration;

g) The passenger list, where the vessel carries passengers;

h) The dangerous goods declaration, where the vessel carries dangerous goods.

2. For seagoing vessels on exit:

a) The general declaration;

b) The declaration of goods exported by sea, where the vessel carries goods;

c) The crew list;

d) The declaration of effects of seafarers and staff working on the vessel;

đ) The ship's stores declaration;

e) The passenger list, where the vessel carries passengers.

When the vessel exits, if there is no change compared with the contents declared upon the vessel's entry, the customs declarant shall only be required to submit the general declaration prescribed in Point a of this Clause.

3. For seagoing vessels in transit

When carrying out entry procedures for a seagoing vessel in transit, the customs declarant shall submit the customs dossier as prescribed in Clause 1 of this Article; when carrying out exit procedures, if there is any change to the documents submitted upon entry, the customs declarant shall submit a customs dossier comprising the documents that have changed compared with those upon entry.

4. The customs dossiers prescribed in Clauses 1, 2 and Clause 3 of this Article shall be submitted to the customs authority in the form of electronic data.

Where the customs electronic data processing system or the electronic customs declaration system is unable to carry out electronic transactions, the customs declarant shall submit a paper dossier to the customs authority.

5. The Minister of Finance shall provide guidance on customs procedures for seagoing vessels on exit or on entry in special cases in accordance with the law on maritime navigation.

Article 66. Time limits for providing customs dossier information

1. For seagoing vessels on entry:

a) The declaration of imported goods and information on house bills of lading: At least 12 hours before the expected time of arrival at the port, for vessels with a voyage of less than 5 days; at least 24 hours before the expected time of arrival at the port, for vessels with other voyages;

b) The documents specified in Points c, d, đ, e, g and h of Clause 1 of Article 65 of this Decree: At least 08 hours before the expected time of arrival at the port.

2. For seagoing vessels on exit:

The time limit for providing information on the documents prescribed in Clause 2 of Article 65 of this Decree is at least 01 hour before exit.

3. For seagoing vessels in transit:

Upon entry, the provisions of Clause 1 of this Article shall apply; upon exit, if a customs declaration is required, the provisions of Clause 2 of this Article shall apply.

4. The customs declarant shall submit the documents prescribed in Points c, d and đ of Clause 1 and in Clause 2 of Article 65 of this Decree, and the issuer of the house bill of lading shall submit the document prescribed in Point b of Clause 1 of Article 65 of this Decree, within the time limit prescribed in Clause 1 of this Article, through the customs electronic data processing system.

5. The amendment and supplementation of information and customs dossiers for seagoing vessels on exit, on entry or in transit shall comply with the guidance of the Minister of Finance.

Article 67. Receipt and processing of customs dossiers

1. The customs authority shall carry out document inspection, physical inspection of the seagoing vessel and certify the completion of customs procedures for seagoing vessels on exit, on entry or in transit in accordance with the guidance of the Minister of Finance.

2. Time limit for the customs authority to carry out customs procedures for seagoing vessels on exit, on entry or in transit: Not exceeding 01 hour from the time the customs declarant submits and produces a complete customs dossier as prescribed in Article 65 of this Decree.

3. The General Department of Customs shall be responsible for developing a system for receiving information from customs declarants and sharing information with relevant agencies at the seaport.

Article 68. Responsibilities of the maritime port authority and seaport operating enterprises

1. Immediately upon receipt of confirmation of the vessel's time of arrival at the port and the vessel's expected time of departure from the port, the maritime port authority must immediately notify the customs authority and other management agencies at the seaport for coordination.

2. Immediately after deciding to direct a vessel on exit, on entry or in transit into the port, the maritime port authority must notify the customs authority and other management agencies at the seaport of the time and place designated for the ship or boat to anchor at the seaport.

3. Before unloading goods at the port, the port operating enterprise must notify the customs authority of the location of the warehouse or yard expected to store the imported goods.

Section 3: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR INTERNATIONAL THROUGH TRAINS ON ENTRY OR ON EXIT

Article 69. Customs dossiers for trains on entry

1. At an international through railway station at the border:

a) The goods handover note: 01 original;

b) The bill of lading: 01 copy;

c) The extract of the declaration of imported goods unloaded at each international through railway station, in the form issued by the Ministry of Finance: 02 originals;

d) The passenger list, for passenger trains and passengers carrying out procedures at the international through railway station at the border (if any): 01 original;

đ) The list of fuel, tools and food carried on the train (if any): 01 original.

2. At an inland international through railway station:

a) The documents specified in Point b and Point c of Clause 1 of this Article;

b) The passenger list, for passenger trains and passengers carrying out procedures at the inland international through railway station (if any): 01 original.

Article 70. Customs dossiers for trains on exit

1. At an inland international through railway station:

a) The confirmation of the train formation order, for passenger trains carrying out customs procedures at the inland international through railway station: 01 original;

b) The bill of lading: 01 copy;

c) The extract of the declaration of exported goods at the inland international through railway station, in the form issued by the Ministry of Finance: 02 originals;

d) The passenger list, for passenger trains and passengers carrying out procedures at the inland international through railway station (if any): 01 original.

2. At an international through railway station at the border:

a) The documents specified in Point b and Point c of Clause 1 of this Article;

b) The goods handover note: 01 original;

c) The bill of lading: 01 copy;

d) The confirmation of the train formation order: 01 original;

đ) The passenger list, for passenger trains and passengers carrying out customs procedures at the international through railway station at the border (if any): 01 original.

Article 71. Time limits for providing customs dossier information

1. For trains on entry: Immediately after the train on entry arrives at the international through railway station at the border or at the inland international through railway station, the station master, the train master or the lawful representative shall submit to the Customs the documents prescribed in Clause 1 or Clause 2 of Article 69 of this Decree.

2. For trains on exit: At least 30 minutes in the case of passenger trains and 01 hour in the case of freight trains before the train on exit departs from the inland international through railway station or the international through railway station at the border, the station master, the train master or the lawful representative shall submit to the Customs the documents prescribed in Clause 1 or Clause 2 of Article 70 of this Decree.

3. Before the completion of the document inspection for a train on entry or a train on exit, the station master, the train master or the lawful representative may make an additional declaration in the following cases:

a) The imported or exported goods show discrepancies, such as in the description, weight or quantity of the goods (whether increased or decreased), between the goods actually carried and the bill of lading, the extract of the declaration and the goods handover note that have been submitted to the Customs;

b) Other changes, compared with the documents submitted, in respect of the means of transport, goods or luggage occurring in the course of transportation, storage in warehouses or yards, and warehousing out or warehousing in.

Article 72. Responsibilities of the customs authority

1. Receiving and processing the customs dossiers submitted and produced by the declarant as prescribed in Article 69 and Article 70 of this Decree as follows:

a) Inspecting and comparing the information in the dossier concerning wagon numbers, quantities of goods, etc., against each wagon or container containing the goods or checked luggage, etc.; inspecting the seals of the transport organisation (if any) on each wagon or container containing the goods or checked luggage;

b) Affixing customs seals to each wagon containing goods and consigned luggage under customs supervision that are further transported to an international intermodal railway station at the border or to an inland international intermodal railway station; where the goods cannot be sealed, such as oversized, overweight or bulk goods, etc., the train master shall be responsible for maintaining the original condition of the goods, the consigned luggage and the wagons during transportation to the station of destination in accordance with regulations;

c) Handing over imported and exported goods to the customs authority at the inland or border international intermodal railway station where goods under customs supervision are transported to an inland international intermodal railway station in the case of an inbound train, or to a border station in the case of an outbound train, using the form prescribed by the Ministry of Finance;

d) Certifying and affixing stamps to the papers submitted by the station master, the train master or the lawful representative; sealing the customs dossier comprising the documents handed over to the station master, the train master or the lawful representative for delivery to the customs authority at the international intermodal railway station at the border or at the inland international intermodal railway station in accordance with regulations;

đ) Certifying and reporting back to the customs authority at the international intermodal railway station at the border or at the inland international intermodal railway station on the receipt of the goods and of the dossier of the consignment under customs supervision, and on the status of the goods delivered. Retaining the customs dossier, comprising the cargo manifest and related documents, in accordance with regulations.

2. Supervision and control of inbound and outbound trains within the area of operation of the customs authority shall be organised as follows:

a) Supervising the means of transport (including empty containers, empty wagons and empty vehicles) carrying exported and imported goods; supervising exported goods until the goods leave the area of operation of the customs authority, and supervising imported goods until customs clearance or release of goods and until they are taken out of the area of operation of the customs authority;

b) Supervising the luggage and goods of persons on entry, of the train crew and of the staff working on the train as soon as they leave the train to enter the entry area or the isolation area;

c) Supervising the luggage and goods of persons on exit, of the train crew and of the staff working on the train as soon as they leave the exit area or the isolation area to board the outbound train;

d) Supervising goods and consigned luggage transported from the storage warehouse or from the exit area to the train for loading onto the train, and goods and consigned luggage unloaded from the train and transported to the storage warehouse or to the entry area;

đ) Supervising diplomatic bags and consular bags if such bags are received or dispatched in the train parking yard area;

e) On the basis of the results of the collection and processing of information on inbound and outbound trains, deploying patrol and control forces appropriate to the characteristics of each train.

3. Time limit for the customs authority to carry out customs procedures for inbound and outbound intermodal trains: not more than 01 hour from the time the customs declarant submits and presents the customs dossier as prescribed in Article 69 and Article 70 of this Decree.

Article 73. Responsibilities of the station master and the train master of an international intermodal railway station

1. Responsibilities of the station master:

a) Giving advance notice, via the computer network, in writing or by fax, to the customs authority at the international intermodal railway station of information on the itinerary of inbound and outbound trains, including: the numbers of the locomotive and the wagons; the location and the time of arrival, stopping and departure of the train at the intermodal station; information on imported and exported goods and on the luggage of passengers on entry and exit, including: the location and time of loading onto and unloading from the train, and any changes in information relating to the train, the goods and the luggage;

b) Certifying and affixing stamps to the documents submitted by the train master for the completion of customs procedures;

c) Submitting and presenting the documents of the customs dossier and carrying out customs procedures in accordance with regulations;

d) Being responsible for the authenticity of the contents of the documents submitted to the customs authority;

đ) Cooperating with the customs authority in customs inspection, supervision and control in order to prevent and promptly detect acts of violation of the customs law on the train and at international intermodal railway stations.

2. Responsibilities of the train master:

a) Submitting and presenting, correctly and completely, the documents of the customs dossier and carrying out customs procedures in accordance with regulations;

b) Being responsible for the authenticity of the contents of the documents submitted to the station master and to the customs authority;

c) Cooperating with the station master in carrying out customs procedures (including the circulation of customs dossiers between the customs authority at the international intermodal railway station at the border and that at the inland international intermodal railway station) in accordance with regulations;

d) Maintaining the original condition of the goods, of the customs seals (if any) and of the carrier's seals during the transportation of goods under customs supervision.

Section 4: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND CUSTOMS SUPERVISION APPLICABLE TO OUTBOUND, INBOUND AND TRANSIT MOTOR VEHICLES

Article 74. Customs dossier for inbound motor vehicles

1. For inbound motor vehicles (foreign motor vehicles temporarily imported; Vietnamese motor vehicles re-imported), the customs declarant shall submit or present:

a) The intermodal transport permit issued by the competent authority: present the original;

b) The vehicle registration certificate, for foreign motor vehicles temporarily imported: present the original;

c) The passenger list, for motor vehicles carrying passengers: submit 01 original;

d) The declaration of road means of transport temporarily imported for re-export: present the original; or the declaration of road means of transport temporarily exported for re-import bearing the temporary export certification of the border-gate Sub-department of Customs that carried out the temporary export procedures: submit 01 original.

2. For inbound motor vehicles under the Agreement for the Facilitation of Cross-Border Transport of People and Goods among the Greater Mekong Subregion countries (the GMS Agreement), the provisions of that Agreement and its guiding documents shall apply.

Article 75. Customs dossier for outbound motor vehicles

1. For outbound motor vehicles (Vietnamese motor vehicles temporarily exported; foreign motor vehicles re-exported), the customs declarant shall submit or present:

a) The intermodal transport permit issued by the competent authority: present the original;

b) The vehicle registration certificate, for Vietnamese motor vehicles temporarily exported: present the original;

c) The passenger list, for motor vehicles carrying passengers: submit 01 original;

d) The declaration of road means of transport temporarily exported for re-import: present the original; or the declaration of road means of transport temporarily imported for re-export bearing the temporary import certification of the border-gate Sub-department of Customs that carried out the temporary import procedures: submit 01 original.

2. For outbound motor vehicles under the Agreement for the Facilitation of Cross-Border Transport of People and Goods among the Greater Mekong Subregion countries (the GMS Agreement), the provisions of that Agreement and its guiding documents shall apply.

Article 76. Time limit for submission of the customs dossier

1. For inbound motor vehicles: when the motor vehicle arrives at the border gate, the driver or the lawful representative shall submit or present to the border-gate Sub-department of Customs the papers specified in Article 74 of this Decree.

2. For outbound motor vehicles: when the motor vehicle arrives at the border gate, the driver or the lawful representative shall submit or present to the border-gate Sub-department of Customs the papers specified in Article 75 of this Decree.

Article 77. Procedures for customs inspection and customs supervision of outbound and inbound motor vehicles

1. Customs procedures for outbound and inbound motor vehicles

a) The customs authority shall receive the customs dossier;

b) The customs authority shall apply risk management in order to conduct document inspection and physical inspection and to certify the temporary import and re-export or the temporary export and re-import of inbound and outbound motor vehicles.

2. Customs supervision of outbound and inbound motor vehicles

a) Within the customs operation area, the customs authority shall take the lead and use technical devices to supervise inbound and outbound motor vehicles;

b) Outside the customs operation area, the police authority shall take the lead and coordinate with the relevant ministries and branches in organising the inspection and supervision of inbound and outbound motor vehicles.

3. Where single-window, single-stop inspection is carried out, the regulations on single-window, single-stop customs procedures or on the national single-window mechanism shall apply.

4. The Minister of Finance shall promulgate the form of the customs declaration and provide guidance on customs procedures for outbound and inbound road means of transport.

Article 78. Customs procedures for motor vehicles used for non-commercial purposes upon exit and entry

1. For the customs dossier for inbound motor vehicles (foreign motor vehicles temporarily imported, Vietnamese motor vehicles re-imported) under bilateral agreements between Vietnam and the countries sharing a common border, the customs declarant shall submit and present the following papers:

a) The intermodal transport permit issued by the competent authority: present the original;

b) The vehicle registration certificate, for foreign motor vehicles temporarily imported: present the original;

c) The declaration of road means of transport temporarily imported for re-export: present 01 original; or the declaration of road means of transport temporarily exported for re-import bearing the temporary export certification of the border-gate Sub-department of Customs that carried out the temporary export procedures: submit 01 original.

2. The customs dossier for foreign right-hand drive motor vehicles as provided for in the Government's Decree No. 80/2009/NĐ-CP of October 1, 2009 and for motorised vehicles brought into Vietnam by foreigners for tourism as provided for in the Government's Decree No. 152/2013/NĐ-CP of November 4, 2013:

a) The written approval of the Ministry of Transport: present the original;

b) The vehicle registration certificate: present the original;

c) The declaration of road means of transport temporarily imported for re-export: present the original.

3. For the customs dossier for outbound motor vehicles (Vietnamese motor vehicles temporarily exported, foreign motor vehicles re-exported), the customs declarant shall submit or present the following papers:

a) The written permission issued by the competent authority: present the original;

b) The vehicle registration certificate, for Vietnamese motor vehicles temporarily exported: present the original;

c) The declaration of road means of transport temporarily exported for re-import: present 01 original; or the declaration of road means of transport temporarily imported for re-export bearing the temporary import certification of the border-gate Sub-department of Customs that carried out the temporary import procedures: submit 01 original.

4. The customs authority shall carry out the customs inspection and customs supervision procedures as prescribed in Clause 1 and Clause 2 of Article 77 of this Decree.

Section 5: CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND CUSTOMS SUPERVISION APPLICABLE TO OTHER OUTBOUND, INBOUND AND TRANSIT MEANS OF TRANSPORT

Article 79. Customs procedures for waterway means of transport (boats, skiffs and motorboats) on exit and entry through river border gates

1. For the customs dossier for inbound waterway means of transport (foreign boats, skiffs and motorboats temporarily imported; Vietnamese boats, skiffs and motorboats re-imported), the customs declarant shall submit or present the following papers:

a) The cross-border waterway transport permit of the competent authority: present the original;

b) The registration certificate of the means of transport, for foreign waterway means of transport temporarily imported: present the original;

c) The declaration of inland waterway means of transport temporarily imported for re-export: present 01 original; or the declaration of inland waterway means of transport temporarily exported for re-import bearing the temporary import certification of the border-gate Sub-department of Customs that carried out the temporary export procedures: submit 01 original;

d) The list of persons on board the waterway means of transport (if any): submit 01 original;

đ) The list of raw materials and stores kept on board the vessel: submit 01 original.

2. For the customs dossier for outbound waterway means of transport (foreign boats, skiffs and motorboats re-exported; Vietnamese boats, skiffs and motorboats temporarily exported), the customs declarant shall submit or present the following papers:

a) The cross-border waterway transport permit of the competent authority: present the original;

b) The registration certificate of the means of transport, for Vietnamese waterway means of transport temporarily exported: present the original;

c) The declaration of inland waterway means of transport temporarily imported for re-export bearing the temporary import certification of the border-gate Sub-department of Customs that carried out the temporary import procedures: submit 01 original; or the declaration of inland waterway means of transport temporarily exported for re-import: present the original;

d) The list of persons on board the waterway means of transport (if any): submit 01 original;

đ) The list of raw materials and stores kept on board the vessel: submit the original.

3. The customs declarant shall present the dossier for outbound and inbound waterway means of transport (boats, skiffs and motorboats) as prescribed in Clause 1 and Clause 2 of this Article.

4. The customs authority shall receive the customs dossier and apply risk management in order to conduct document inspection and physical inspection and to certify the temporary import and re-export or the temporary export and re-import of inbound and outbound waterway means of transport.

5. Customs supervision of waterway means of transport

a) Within the customs operation area, the customs authority shall use technical devices to supervise inbound and outbound waterway means of transport;

b) Outside the customs operation area, the police authority shall take the lead and coordinate with the relevant ministries and branches in organising the inspection and supervision of inbound and outbound waterway means of transport.

6. The Minister of Finance shall promulgate the form of the customs declaration and provide guidance on electronic customs procedures for outbound and inbound inland waterway means of transport.

Article 80. Customs procedures for outbound and inbound motorcycles and mopeds

1. For the customs dossier for inbound motorcycles and mopeds (foreign motorcycles and mopeds temporarily imported; Vietnamese motorcycles and mopeds re-imported), the customs declarant shall submit or present the following papers:

a) The written permission of the competent authority (if any): present the original;

b) The vehicle registration certificate, for foreign motorcycles and mopeds temporarily imported: present the original;

c) The declaration of road means of transport temporarily imported for re-export: present the original; or the declaration of road means of transport temporarily exported for re-import bearing the temporary import certification of the border-gate Sub-department of Customs that carried out the temporary export procedures: submit 01 original.

2. For the customs dossier for outbound motorcycles and mopeds (foreign motorcycles and mopeds re-exported; Vietnamese motorcycles and mopeds temporarily exported), the customs declarant shall submit or present the following papers:

a) The written permission of the competent authority (if any): present the original;

b) The vehicle registration certificate, for Vietnamese motorcycles and mopeds temporarily exported: present the original;

c) The declaration of road means of transport temporarily imported for re-export bearing the temporary import certification of the border-gate Sub-department of Customs that carried out the temporary import procedures: submit 01 original; or the declaration of road means of transport temporarily exported for re-import: present 01 original.

3. The customs authority shall receive the customs dossier and apply risk management in order to conduct document inspection and physical inspection and to certify the temporary import and re-export or the temporary export and re-import of inbound and outbound motorcycles and mopeds.

4. Customs supervision of inbound and outbound motorcycles and mopeds

a) Within the customs operation area, the customs authority shall use technical devices to supervise inbound and outbound motorcycles and mopeds;

b) Outside the customs operation area, the police authority shall take the lead and coordinate with the relevant ministries and branches in organising the inspection and supervision of inbound and outbound motorcycles and mopeds.

Article 81. Customs inspection and customs supervision of means of transport of individuals and organisations travelling across the border area

1. Means of transport of organisations and individuals crossing the border to deliver and receive goods in the border area must satisfy the provisions of law concerning the export and import of goods and the exit and entry of means of transport, as well as the treaties between Vietnam and the countries sharing a common border with Vietnam.

2. Means of transport of individuals and organisations entering the border area to deliver and receive goods include:

a) Foreign lorries entering the Vietnamese border-gate area to deliver imported goods or to receive exported goods;

b) Vietnamese lorries crossing the border to deliver exported goods or to receive imported goods and then returning to Vietnam;

c) Foreign boats and skiffs entering the Vietnamese border-gate area to deliver imported goods or to receive exported goods;

d) Vietnamese boats and skiffs crossing the border to deliver exported goods or to receive imported goods and then returning to Vietnam.

The time allowed for the means of transport specified at Point a and Point b of Clause 2 of this Article to deliver and receive goods must not exceed 24 hours, and the time allowed for the means of transport specified at Point c and Point d of Clause 2 of this Article to deliver and receive goods must not exceed 72 hours.

3. Rudimentary means of transport are means of transport moved by human power (hand carts, pull carts). Rudimentary means of transport operate within the border-gate area and the border area. The customs declarant for a rudimentary means of transport shall submit to the customs authority the declaration of exported or imported goods in the case of transportation of exported or imported goods.

The customs authority shall be responsible for supervising rudimentary means of transport during the time they operate in the border-gate area.

4. For the means of transport specified in Clause 1 of this Article, if there are proper reasons for extending the time of stay in the border-gate area, the driver of the means of transport or the goods owner shall submit a written request and the Director of the Sub-department of Customs shall consider granting an extension; the extension must not exceed 48 hours.

5. Means of transport of individuals, agencies and organisations in the border area which regularly travel across the border area to meet daily living needs.

6. The means of transport specified in this Article may only be temporarily imported for re-export or temporarily exported for re-import through the same border gate. The border-gate customs authority shall discharge the supervision responsibility.

Chapter V

PROCEDURES FOR THE ESTABLISHMENT AND OPERATION OF BONDED WAREHOUSES, TAX SUSPENSION WAREHOUSES AND CONTAINER FREIGHT STATIONS

Section 1: BONDED WAREHOUSES

Article 82. Establishment of bonded warehouses

1. Conditions for the establishment of a bonded warehouse:

a) The area in respect of which the establishment of a bonded warehouse is requested must be established within the areas prescribed in Clause 1 of Article 62 of the Law on Customs, or in an area planned by the competent authority for the development of logistics services serving the export of agricultural, forestry and fishery products produced in concentrated areas. The bonded warehouse shall be separated from the surrounding area by a system of walls and fences meeting the requirements for regular inspection and supervision by the customs authority, except for a warehouse located in a border-gate or port area that already has walls and fences separating and isolating it from the surrounding area;

b) The bonded warehouse owner is an enterprise established in accordance with law and having the business lines of warehouse and yard services, forwarding of exported and imported goods, and customs brokerage agent services;

c) A bonded warehouse must have a minimum area of 5,000 m2 (including warehouses, yards and auxiliary works), of which the goods storage area must be 1,000 m2 or more. For a warehouse used exclusively for storing one or several types of goods requiring special preservation, the bonded warehouse must have a minimum area of 1,000 m2. For a specialised bonded yard in particular, the area must be at least 10,000 m2 and no warehouse area is required;

d) The bonded warehouse owner must have an accounting book system applying information technology that satisfies the criteria prescribed by the State management agency for monitoring and managing goods entering, leaving, being stored in and remaining in the warehouse, and that is directly networked with the customs authority managing the bonded warehouse. The bonded warehouse must be fitted with a surveillance camera system meeting the customs authority's standards for the supervision of goods entering, leaving and remaining in the warehouse.

2. The establishment dossier:

a) An application for establishment made using the form issued by the Ministry of Finance: 01 original;

b) The business registration certificate covering the warehouse and yard business line: 01 copy;

c) A design drawing of the warehouse and yard area clearly showing the boundary line separating it from the outside, the locations of the warehouses, the internal transport road system, the fire and explosion prevention system, the security system, the warehouse office and the customs working place;

d) Documents proving the land use right: 01 copy.

3. The establishment procedure:

a) The enterprise shall submit the dossier prescribed in Clause 2 of this Article to the Customs Department of the province, inter-province or city;

b) Within 10 working days from the date of receipt of the enterprise's complete dossier, the Customs Department of the province, inter-province or city shall complete the inspection of the dossier and the physical inspection of the warehouse and yard and, if the establishment conditions are satisfied, shall report and propose to the General Department of Customs for consideration and issuance of a decision on establishment;

c) Within 07 working days from the date of receipt of the report of the Customs Department of the province or city, together with the dossier requesting the establishment of the inspection place, the Director General of the General Department of Customs shall issue a decision on the establishment of the bonded warehouse, or shall reply in writing to the Customs Department of the province or city and to the enterprise if the prescribed conditions are not yet satisfied.

4. Where an enterprise wishes to reduce or expand the area, transfer the ownership or relocate a bonded warehouse, if the conditions prescribed in Clause 1 of this Article are satisfied, it shall prepare a dossier and send it to the Customs Department of the province or city; the dossier comprises:

a) An official letter requesting the relocation, expansion or reduction: 01 original;

b) A drawing of the warehouse and yard of the area to be relocated, expanded or reduced: 01 copy;

c) Documents on the right to use the warehouse and yard upon relocation or expansion: 01 copy.

The order of and procedures for relocation, expansion or reduction shall be carried out in the same manner as the procedure for the establishment of a bonded warehouse prescribed in Clause 3 of this Article. However, the expansion or reduction of the area of a bonded warehouse shall be decided by the Director of the Customs Department of the province or city.

5. Where the name of the owner of a bonded warehouse whose establishment has been decided by the General Department of Customs is changed under a written confirmation of a competent State agency, the enterprise shall send a written notice to the Sub-department of Customs managing the location for information and monitoring.

6. Cases of termination of operation of a bonded warehouse:

a) The Customs Department of the province or city requests in writing the termination of operation on the ground of failure to satisfy the conditions on customs inspection and supervision and the establishment conditions prescribed in Clause 1 of this Article;

b) The enterprise requests in writing the termination of operation;

c) Upon expiry of the time limit of 06 months from the issuance of the decision on establishment, the enterprise fails to put the warehouse into operation without a legitimate reason;

d) Within 01 year, the enterprise commits 03 administrative violations concerning bonded warehouse management and is administratively sanctioned by a fine, the level of which for each violation exceeds the sanctioning competence of the Director of the Sub-department of Customs.

Article 83. Services permitted to be performed in a bonded warehouse

The owner of goods deposited in a bonded warehouse shall directly perform, or authorise the bonded warehouse owner or a customs brokerage agent to perform, the following services in respect of the goods deposited in the bonded warehouse:

1. Reinforcement, division into packages and packaging; consolidation of goods; classification of the grades of goods and maintenance of goods.

2. Taking samples of goods to serve management work or the carrying out of customs procedures.

3. Transfer of the ownership of goods.

4. Particularly for bonded warehouses specialised in storing chemicals and petroleum, the blending and conversion of the categories of goods shall be permitted if the requirements of State management of customs and the relevant specialised State management requirements are satisfied.

Article 84. Lease of bonded warehouses

1. Entities permitted to lease bonded warehouses:

a) Vietnamese organisations and individuals of all economic sectors that are permitted to conduct export and import business;

b) Foreign organisations and individuals.

2. Bonded warehouse lease contracts:

a) A bonded warehouse lease contract shall be agreed upon by the bonded warehouse owner and the goods owner in accordance with law, except where the goods owner is at the same time the bonded warehouse owner;

b) The effective term and the bonded warehouse lease term shall be agreed upon by the goods owner and the bonded warehouse owner in the bonded warehouse lease contract, but must not exceed the time limit for which goods may be deposited in a bonded warehouse as prescribed in Clause 1 of Article 61 of the Law on Customs;

c) Upon expiry of the bonded warehouse lease term prescribed in Clause 1 of Article 61 of the Law on Customs, if the goods owner or the person authorised by the goods owner does not remove the goods from the bonded warehouse, or if within the bonded warehouse lease term the goods owner or the person authorised by the goods owner requests liquidation in writing, the Customs Department shall organise the liquidation of the goods deposited in the bonded warehouse in accordance with law.

Article 85. Goods deposited in bonded warehouses

1. Goods from Vietnam for which export customs procedures have been completed and goods from abroad awaiting the carrying out of import procedures into Vietnam or awaiting export to a third country, belonging to the entities permitted to lease bonded warehouses prescribed in Clause 1 of Article 84 of this Decree, may be brought into a bonded warehouse for storage.

2. Goods brought from abroad into a bonded warehouse comprise:

a) Goods of a foreign goods owner for which no sale contract has yet been signed with an enterprise in Vietnam;

b) Goods imported from abroad by a Vietnamese enterprise awaiting introduction into the domestic market or awaiting export to a third country;

c) Goods brought from abroad into a bonded warehouse to await export to a third country.

3. Goods brought from inland Vietnam into a bonded warehouse comprise:

a) Exports for which customs procedures have been completed and which await export;

b) Goods whose temporary import time limit has expired and which must be re-exported.

4. The following goods may not be deposited in a bonded warehouse:

a) Goods bearing counterfeit Vietnamese trademarks or appellations of origin;

b) Goods dangerous to human beings or polluting the environment;

c) Goods banned from export or import, or suspended from export or import, except where permitted by the Prime Minister.

In addition to the goods prescribed at Points a, b and c of Clause 4 of this Article, based on the export and import situation in each period, the Prime Minister shall decide on the List of imports that may not be deposited in bonded warehouses.

Article 86. Management of the storage and preservation of goods deposited in bonded warehouses

1. Goods stored and preserved in a bonded warehouse must conform to the bonded warehouse lease contract; a specialised bonded warehouse may only store goods items suitable to its preservation and storage conditions.

2. Goods brought into or out of a bonded warehouse must undergo customs procedures in accordance with law. Particularly for goods items being machinery and equipment or certain other goods supplied from inland into a bonded warehouse to serve packaging, classification and maintenance activities, the goods owner or the authorised person may choose not to carry out customs procedures but must give a specific notice to the Sub-department of Customs managing the bonded warehouse for monitoring.

3. Means and information technology shall be applied to manage goods brought into and out of the bonded warehouse and to provide the customs authority with information on the actual state of the goods in the warehouse and on the operating situation of the warehouse through an information technology system connected with the customs authority.

4. Where it is desired to destroy consignments that are broken, damaged, of reduced quality or beyond their expiry date arising in the course of warehousing, the bonded warehouse owner must have a written agreement with the goods owner or the lawful representative of the goods owner on the consent to the destruction of the goods. The written agreement shall be sent to the Customs Department of the locality where the bonded warehouse is located for monitoring. The goods owner or the bonded warehouse owner shall be responsible for carrying out the destruction of the goods and paying the expenses therefor in accordance with law.

Article 87. Customs supervision of bonded warehouses

1. Means of transport and goods brought into and out of a bonded warehouse and the services performed in the bonded warehouse shall be subject to the inspection and supervision of the customs authority. The customs authority shall, based on the categories of goods deposited in the bonded warehouse, the operating situation of the bonded warehouse and the law observance of the bonded warehouse owner, apply appropriate supervision measures.

2. For the performance in a bonded warehouse of the services of reinforcement, division into packages and packaging; consolidation of goods; classification of the grades of goods, maintenance of goods and taking of samples of goods, the goods owner or the bonded warehouse owner must give a written notice, before performance, to the Sub-department of Customs managing the bonded warehouse so that monitoring and supervision may be organised.

3. Goods transported from a border gate to a bonded warehouse and vice versa, or from a bonded warehouse to other places for carrying out customs procedures outside border gates and vice versa, must undergo customs procedures and be subject to the inspection and supervision of the customs authority.

Article 88. Customs procedures for goods brought into and out of bonded warehouses

1. For goods brought into a bonded warehouse from abroad, from inland or from a non-tariff zone, the goods owner or the person authorised by the goods owner must carry out the procedures for entry into the bonded warehouse at the Sub-department of Customs managing the bonded warehouse.

2. For goods brought from a bonded warehouse abroad or into inland Vietnam or into non-tariff zones, the goods owner or the person authorised by the goods owner must declare the information on the goods taken out of the bonded warehouse to the Sub-department of Customs managing the bonded warehouse. In the case of import into the Vietnamese market, customs procedures must be carried out as for goods imported from abroad under the corresponding type of import; the time of actual importation of the goods is the time when the customs authority certifies that the goods are taken out of the bonded warehouse.

Goods deposited in a bonded warehouse that are subject to compulsory re-export under a decision of a competent State management agency may not be imported back into the Vietnamese market.

3. Goods transported from the border gate of import to a bonded warehouse; goods from a bonded warehouse to the border gate of export; and goods brought from inland into a bonded warehouse and vice versa must undergo customs procedures as for goods being transported under customs supervision, except where export procedures have been completed inland or where a combined transport declaration has been opened upon carrying out the procedures for import into the domestic market.

4. The Minister of Finance shall provide guidance on customs procedures and customs inspection and supervision in respect of goods brought out of and into bonded warehouses and on the handling of goods left in stock beyond the time limit for deposit in bonded warehouses.

Section 2: CONTAINER FREIGHT STATIONS (CFS)

Article 89. Establishment of inland container freight stations

1. Conditions for the establishment of a container freight station

The area proposed for the establishment of a container freight station must satisfy the following conditions:

a) The warehouse or yard proposed for the establishment of the container freight station must be located within an area prescribed in Clause 1 of Article 62 of the Law on Customs;

b) The enterprise has registered the business lines of forwarding and transport of exports and imports and of warehouse and yard business;

c) The container freight station has a minimum warehouse area of 1,000 m2, excluding yards and auxiliary works;

d) Working conditions for the customs authority are ensured, such as a working office, a place for inspecting goods, a place for installing customs inspection equipment and a warehouse for storing exhibits of violations;

đ) The warehouse or yard must have a fence separating it from the surrounding area and be equipped with a surveillance camera system meeting the standards of the customs authority;

e) Goods entering and leaving the warehouse or yard must be managed by a computer system connected to the surveillance system of the customs authority.

2. The establishment dossier:

a) An application for establishment made using the form issued by the Ministry of Finance: 01 original;

b) The economic and technical construction justification: 01 copy;

c) Documents proving the land use right: 01 copy;

d) The business registration certificate covering the warehouse and yard business line: 01 copy.

3. The establishment procedure:

a) The enterprise shall submit the dossier prescribed in Clause 2 of this Article to the Customs Department of the province or city;

b) Within 10 working days from the date of receipt of the enterprise's complete dossier, the Customs Department of the province or city shall complete the inspection of the dossier and the physical inspection of the warehouse and yard and, if the establishment conditions are satisfied, shall report and propose to the General Department of Customs for consideration and issuance of a decision on establishment;

c) Within 07 working days from the date of receipt of the report of the Customs Department of the province or city, together with the dossier requesting the establishment of the inspection place, the Director General of the General Department of Customs shall issue a decision on the establishment of the container freight station, or shall reply in writing to the Customs Department of the province or city and to the enterprise if the prescribed conditions are not yet satisfied.

For a container freight station located within the area of a seaport or of a port for the export and import of goods established inland, the enterprise is not required to carry out the establishment procedure prescribed in Clauses 2 and 3 of this Article. Before putting it into operation, the enterprise must notify the Sub-department of Customs of the seaport or of the port for the export and import of goods established inland.

4. Where an enterprise wishes to reduce or expand the area, transfer the ownership or relocate a container freight station, if the conditions prescribed in Clause 1 of this Article are satisfied, it shall prepare a dossier and send it to the Customs Department of the province or city; the dossier comprises:

a) An official letter requesting the relocation, expansion or reduction: 01 original;

b) A drawing of the warehouse and yard of the area to be relocated, expanded or reduced: 01 copy;

c) Documents on the right to use the warehouse and yard upon relocation or expansion: 01 copy.

The order of and procedures for relocation, expansion or reduction shall be carried out in the same manner as the procedure for the establishment of a container freight station prescribed in Clause 3 of this Article. However, the expansion or reduction of the area of a container freight station shall be decided by the Director of the Customs Department of the province or city.

5. Where the name of the owner of a container freight station whose establishment has been decided by the General Department of Customs is changed under a written confirmation of a competent State agency, the enterprise shall send a written notice to the Sub-department of Customs managing the location for information and monitoring.

6. Cases of termination of operation of a container freight station:

a) The Customs Department of the province or city requests in writing the termination of operation on the ground of failure to satisfy the conditions on customs inspection and supervision and the establishment conditions prescribed in Clause 1 of this Article;

b) The enterprise requests in writing the termination of operation;

c) Upon expiry of the time limit of 06 months from the issuance of the decision on establishment, the enterprise fails to put it into operation without a legitimate reason;

d) Within 01 year, the enterprise commits 03 administrative violations concerning the management of the container freight station and is administratively sanctioned by a fine, the level of which for each violation exceeds the sanctioning competence of the Director of the Sub-department of Customs.

Article 90. Services permitted to be performed in a container freight station

1. Packing, repacking, arranging and rearranging goods awaiting export.

2. Goods in transit and transhipped goods brought into container freight stations within ports for separation and consolidation into the same export container or consolidation with Vietnam's exports.

3. Separation of import consignments to await the carrying out of import procedures, or consolidation into containers with other export consignments for export to a third country.

4. Transfer of the ownership of goods during the period of storage.

Article 91. Customs management and supervision

1. Where exports and imports are stored in a container freight station beyond the time limit prescribed in Clause 3 of Article 61 of the Law on Customs and the goods are not removed from the container freight station, they shall be handled in accordance with Article 57 of the Law on Customs.

2. The container freight station, the goods stored at the container freight station and the activities and services performed at the container freight station shall be subject to customs inspection and supervision.

3. Goods transported from a border gate to a container freight station located outside the border gate and vice versa, or goods transported from a container freight station to other places for carrying out customs procedures outside border gates and vice versa, must undergo customs procedures and be subject to customs inspection and supervision.

4. Customs supervision of goods stored at a container freight station shall be carried out in accordance with Section 3 of Chapter III of the Law on Customs.

Section 3: TAX SUSPENSION WAREHOUSES

Article 92. Procedure for the establishment of a tax suspension warehouse

1. An enterprise recognised as a priority enterprise may establish a tax suspension warehouse if it satisfies the following conditions:

a) Having a system of accounting books and information technology applications meeting the standards of the State management agency in order to monitor and manage goods entered into, taken out of, stored in and remaining in the warehouse;

b) Being located within the area of the enterprise's production establishment, separated from the area storing raw materials and supplies not subject to tax suspension, and equipped with a surveillance camera system meeting the standards of the customs authority in order to supervise goods entering and leaving the tax suspension warehouse.

2. An enterprise producing exports with an export turnover of USD 40 million or more may establish a tax suspension warehouse; in addition to the conditions prescribed at Point a of Clause 1 of this Article, it must also satisfy the following conditions:

a) Having conducted export activities for at least 02 consecutive years without violating the law on customs and the law on taxation;

b) Complying with the law on accounting and statistics;

c) Making payments via banks in accordance with law.

3. Dossier requesting the establishment of a tax suspension warehouse

An enterprise producing exports that wishes to establish a tax suspension warehouse shall prepare a dossier and send it to the Customs Department of the locality where its production establishment is located. The dossier comprises:

a) An official letter requesting the establishment of the tax suspension warehouse;

b) A design drawing of the tax suspension warehouse area: 01 copy.

4. Within 05 working days from the date of receipt of the enterprise's complete and valid dossier, the Customs Department of the province or city shall:

a) Inspect the establishment conditions and the dossier requesting the establishment of the tax suspension warehouse;

b) Conduct a field survey of the warehouse and yard;

c) Report, make proposals and send the entire dossier to the General Department of Customs.

5. Within 07 working days from the date of receipt of the complete dossier requesting the establishment of a tax suspension warehouse from the Customs Department of the province or city, the Director General of the General Department of Customs shall decide on the establishment of the tax suspension warehouse if the conditions prescribed in Clauses 1 and 2 of this Article are satisfied.

Article 93. Customs procedures for raw materials and supplies brought into and out of tax suspension warehouses

1. Customs procedures for imported raw materials and supplies brought into a tax suspension warehouse shall be carried out in the same manner as customs procedures for goods imported for the production of exports, except for the duty payment procedure.

2. Goods brought into a tax suspension warehouse may only be used for the production of exports of the tax suspension warehouse owner.

3. When putting raw materials and supplies into production, the enterprise must manage and monitor them in accordance with the law on accounting and statistics.

Article 94. Inspection and supervision of tax suspension warehouses

1. Once every 01 year, the customs authority shall inspect the enterprise's organisation of the management of the tax suspension warehouse. The inspection contents are:

a) Inspecting the implementation of the provisions of Clause 1 of Article 92 of this Decree;

b) Physically inspect the quantity of goods in stock, comparing the actual inventory figures with the inventory recorded in the accounting book system, the documents monitoring the tax suspension warehouse, and the enterprise's report on the use of raw materials and supplies.

2. Handling of inspection results:

a) Where the enterprise fails to satisfy the conditions prescribed in Clause 1 of Article 92 of this Decree, or where the goods stored in the tax suspension warehouse are not intended to serve the production of exports, the matter shall be handled in accordance with law;

b) Where the enterprise fails to properly comply with the accounting regime and with the documents monitoring exportation and importation, warehousing and ex-warehousing, it shall be handled in accordance with law, depending on the severity of the violation;

c) Where the inspection reveals that the actual quantity of goods in stock does not match the quantity of goods in stock recorded in the accounting book system, the documents monitoring the tax suspension warehouse or the enterprise's report on the use of raw materials and supplies, the matter shall be handled in accordance with law, depending on the severity of the violation.

3. Unscheduled inspection of raw materials and supplies in stock:

In the course of monitoring the use of raw materials and supplies deposited in a tax suspension warehouse, where the customs authority finds that the enterprise has imported large quantities of raw materials and supplies under tax suspension but the quantity of products exported is smaller than the registered plan, or where there is sufficient information that the enterprise has sold raw materials and supplies under tax suspension into the domestic market, the customs authority shall inspect the quantity of raw materials and supplies remaining in stock in order to determine the enterprise's violation and handle it in accordance with law.

4. An enterprise having a tax suspension warehouse shall be responsible for organising the management of the tax suspension warehouse and for closely cooperating with the customs authority in implementing the regime of inspection and supervision of the tax suspension warehouse.

Article 95. Regime of reporting on the use of raw materials and supplies at tax suspension warehouses

1. The owner of a tax suspension warehouse shall, on a quarterly basis, report to the customs authority in direct charge on the management and use of the goods deposited in the tax suspension warehouse and on the expected plan for putting such goods into production in the following period, using the form issued by the Ministry of Finance.

2. At the end of the plan year (December 31 each year), and no later than January 31 of the following year, the enterprise shall prepare a report in accordance with Point đ of Clause 2 of Article 63 of the Law on Customs and using the form issued by the Ministry of Finance.

An enterprise having a tax suspension warehouse shall be responsible for the accuracy and completeness of the report on the use of raw materials and supplies deposited in the tax suspension warehouse.

Article 96. Handling of raw materials and supplies deposited in a tax suspension warehouse that are damaged or degraded in quality while in the warehouse

Raw materials and supplies deposited in a tax suspension warehouse that are damaged or degraded in quality and no longer meet production requirements shall be subject to customs procedures for re-export or destruction. The re-export procedures shall be carried out in the same manner as the customs procedures applicable to imported goods that must be re-exported. The destruction procedures shall be carried out as follows:

1. The enterprise shall send a written document to the Customs Department managing the tax suspension warehouse, clearly stating the reason why destruction is necessary, the names, types and quantities of the raw materials and supplies, and the import customs declaration (number and date).

2. The enterprise shall itself organise and be responsible for the destruction. The destruction shall be carried out under the supervision of the customs authority and of the environmental authority in respect of goods subject to management under the law on environmental protection.

3. After the destruction, a certifying record shall be made, bearing the full names and signatures of the persons supervising the destruction.

4. Imported raw materials and supplies to which the tax suspension regime applies shall, upon destruction, not be subject to import duty or value-added tax on imported goods.

Chapter VI

POST-CLEARANCE AUDIT

Article 97. Post-clearance audit at the premises of the customs authority

1. With regard to customs dossiers prescribed in Clauses 1 and 2 of Article 78 of the Law on Customs, the Director of the Customs Department of a province, inter-province or centrally-run city and the Director of the Sub-department of Customs shall issue decisions on post-clearance audit at the premises of the customs authority. Where the volume of goods is large, the types of goods are complicated, or there is a duty risk, the Director of the Customs Department of the province or city shall issue a decision on post-clearance audit at the premises of the customs declarant.

2. The Ministry of Finance shall provide detailed guidance on the conduct of post-clearance audits at the premises of the customs authority.

Article 98. Post-clearance audit at the premises of the customs declarant

1. A post-clearance audit at the premises of the customs declarant shall be conducted in the cases prescribed in Article 78 of the Law on Customs, except for customs dossiers that have already been audited under Clause 1 of Article 97 of this Decree.

2. Competence to decide on post-clearance audits for the purpose of assessing the customs declarant's compliance with law:

a) The Director General of the General Department of Customs shall decide on post-clearance audits to assess compliance with law in respect of priority enterprises, enterprises implementing national key projects, and groups and corporations having establishments producing exports or branches engaged in export and import activities in many localities;

b) The Director of the Customs Department of a province, inter-province or centrally-run city shall conduct post-clearance audits to assess compliance in respect of enterprises whose head offices are located within the locality under its management;

c) The Director of the Post-Clearance Audit Department shall decide on audits to assess compliance in respect of enterprises, except for the cases prescribed in Points a and b of this Clause.

3. Competence to decide on post-clearance audits in the cases prescribed in Clauses 1 and 2 of Article 78 of the Law on Customs:

a) The Director of the Customs Department of a province, inter-province or centrally-run city shall decide on audits of customs declarants that carry out customs procedures within the locality under the management of that provincial, inter-provincial or municipal Customs Department;

b) The Director of the Post-Clearance Audit Department shall decide on audits nationwide.

4. Within 05 working days from the date on which the audit ends, the head of the audit team shall sign the audit record. Within 05 days from the date of signing the record, the customs declarant shall complete its explanation (if any).

5. Within 15 days from the date on which the audit ends, the person who decided on the audit shall sign the audit conclusion and send it to the customs declarant.

6. Where the audit conclusion requires a professional opinion from a competent authority and the customs authority does not yet have sufficient grounds to draw a conclusion, the time limit for signing and issuing the audit conclusion shall be 15 days from the date of receipt of the written opinion of the competent authority. The competent professional authority shall give its opinion within 30 days from the date of receipt of the customs authority's request.

Where the 30-day time limit expires and the competent professional authority has not given a written opinion, the customs authority shall issue the audit conclusion.

Article 99. Amendment, supplementation, suspension and cancellation of decisions on post-clearance audit

1. A decision on post-clearance audit shall be considered for amendment and supplementation by the person who issued the audit decision in the following cases:

a) A change in the members of the audit team, a change in the time, or a change in the scope or content of the audit;

b) The decision on post-clearance audit contains errors in form, content or document presentation technique.

2. A decision on post-clearance audit shall be considered for suspension by the person who issued the audit decision in the following cases:

a) The customs declarant is undergoing an examination, inspection or investigation by the tax authority, the inspection authority, the State audit authority or the police;

b) Owing to a force majeure event, the customs declarant is unable to comply with the audit decision.

3. A decision on post-clearance audit shall be cancelled by the person who issued the audit decision where the customs declarant has absconded, been dissolved, gone bankrupt, gone missing or ceased operations, and in other cases in which the customs authority is unable to carry out the audit decision. A decision cancelling a decision on post-clearance audit must clearly state the reason for the cancellation.

Article 100. Handling of post-clearance audit results

1. Where the Director of the Sub-department of Customs issues the decision on post-clearance audit, the Director of the Sub-department of Customs shall:

a) Issue a decision on tax imposition;

b) Issue administrative decisions on taxation and customs as prescribed;

c) Collect duties and urge the customs declarant to pay duties in accordance with the tax imposition decisions, together with late-payment interest (if any), in accordance with law;

d) Issue decisions on, and organise the implementation of, coercive measures in accordance with law;

đ) Institute criminal proceedings in accordance with the law on criminal procedure;

e) Monitor and enter data into the accounting programme.

2. Where the Director of the Customs Department of a province, inter-province or centrally-run city issues the decision on post-clearance audit, the Director of the Customs Department of the province, inter-province or city shall:

a) Issue a decision on tax imposition;

b) Issue administrative decisions on taxation and customs as prescribed;

c) Issue decisions on, and organise the implementation of, coercive measures in accordance with law;

d) Institute criminal proceedings in accordance with the law on criminal procedure;

đ) Organise the collection of duties and urge the customs declarant to pay duties in accordance with the tax imposition decisions, together with late-payment interest (if any), in accordance with law;

e) Organise the monitoring and the entry of data into the accounting programme.

3. Where the Director General of the General Department of Customs issues the audit decision, the Director General of the General Department of Customs shall:

a) Issue a decision on tax imposition;

b) Issue administrative decisions on taxation and customs as prescribed;

c) Issue decisions on, and organise the implementation of, coercive measures in accordance with law;

d) Organise the collection of duties and urge the customs declarant to pay duties in accordance with the tax imposition decisions, together with late-payment interest (if any), in accordance with law;

đ) Transfer the case to the competent person for the institution of criminal proceedings in accordance with the law on criminal procedure;

e) Organise the monitoring and the entry of data into the accounting programme.

4. Where the Director of the Post-Clearance Audit Department issues the audit decision, the Director of the Post-Clearance Audit Department shall:

a) Issue administrative decisions on taxation and customs as prescribed;

b) Collect duties and urge the customs declarant to pay duties in accordance with the tax imposition decisions, together with late-payment interest (if any), in accordance with law;

c) Issue decisions on, and organise the implementation of, coercive measures in accordance with law;

d) Institute criminal proceedings in accordance with the law on criminal procedure;

đ) Monitor and enter data into the accounting programme;

e) Propose that the Director General of the General Department of Customs issue a decision on tax imposition.

Chapter VII

PROFESSIONAL MEASURES OF CUSTOMS CONTROL

Article 101. Professional measures of customs control

1. Professional measures of customs control comprise:

a) Mobilising the public to participate in the prevention and combating of smuggling and illegal cross-border transportation of goods;

b) Customs patrol;

c) Collecting and studying information on localities, goods transport routes, cases, phenomena, means of transport on exit, entry or in transit, and related persons;

d) Collecting and studying information on individuals showing signs of activities related to smuggling and illegal cross-border transportation of goods;

đ) Collecting and processing domestic and foreign information related to customs activities. Assigning customs officials and officers to go abroad to verify and collect information and documents in accordance with the law of Vietnam and the international treaties to which the Socialist Republic of Vietnam is a party;

e) Selecting, developing and using persons who are not on the payroll of the customs authority to perform the tasks of preventing and combating smuggling and illegal cross-border transportation of goods;

g) Assigning customs officers to inspect, supervise and monitor the developments and activities of subjects engaged in smuggling and illegal cross-border transportation of goods;

h) Using specialised professional means and techniques in accordance with law to perform the tasks of inspecting, supervising and monitoring the developments and activities of subjects engaged in smuggling and illegal cross-border transportation of goods.

2. The customs authority shall use professional measures of customs control, means and technical equipment in combination in its activities of preventing and combating smuggling and illegal cross-border transportation of goods.

3. The Ministry of Finance shall prescribe the regime for ensuring the implementation of the professional measures of customs control prescribed in this Article.

Article 102. Customs patrol

1. The customs authority shall be responsible for organising forces and means to carry out patrol measures within customs operation areas in order to prevent and combat smuggling and illegal cross-border transportation of goods.

2. In the course of patrolling, the customs authority shall have the right to:

a) Use signal lights, signal flags, signal flares, loudspeakers and whistles to give orders;

b) Temporarily stop a means of transport in order to search the means of transport and the goods contained thereon where there are signs of violation of the customs law;

c) Search persons, means of transport and articles in accordance with the law on handling of administrative violations;

d) Detain persons and temporarily seize exhibits and means involved in the violation in accordance with the law on handling of administrative violations;

đ) Where a control force performing patrol duties in internal waters or the territorial sea detects a means of transport showing signs of violation of law, it shall give a signal for the means of transport to stop for inspection in accordance with the Law on the Sea of Vietnam. If the inspection reveals a violation of law requiring a search to be conducted, the means of transport must be brought to a port or an anchorage position ensuring the safety of the search. The search shall be conducted in strict accordance with the law on handling of administrative violations.

Upon completion of the inspection, the customs authority shall make a record. One copy of the record shall be given to the owner of the means of transport or to the operator of the means of transport.

Article 103. Postponement of departure and stopping of means of transport

1. Cases in which departure may be postponed and a means of transport may be stopped:

a) The customs authority receives a denunciation of an act of smuggling or illegal cross-border transportation of goods and determines that such information is well founded;

b) The customs authority receives information from competent authorities on an act of smuggling or illegal cross-border transportation of goods, or a request from such authorities to stop a means of transport or to postpone its departure;

c) The customs authority receives information from the customs authorities of other countries on an act of smuggling or illegal cross-border transportation of goods;

d) In the course of a customs patrol or customs control, the customs authority detects a means of transport showing signs of smuggling or illegal cross-border transportation of goods;

đ) A means of transport carrying goods for which customs procedures are being carried out, or goods that have not yet been granted customs clearance or release of goods, is deliberately taken out of the customs control area;

e) Where there are grounds to believe that goods are illegally concealed on the means of transport, or that there are other signs of violation of the customs law.

2. Competence to postpone departure and to stop means of transport

a) The Director of the Sub-department of Customs, the Head of the Customs Control Team of the Customs Department of a province, inter-province or city, and the Head of the Anti-Smuggling Control Team of the Anti-Smuggling Investigation Department may stop a means of transport or postpone its departure within the customs operation area.

Where there are grounds to believe that, unless the means of transport is stopped immediately, the exhibits, documents or means of transport may be dispersed or destroyed, the customs officer on duty may stop the means of transport for a search and shall immediately report to the competent person referred to in this Clause;

b) The Commander of the Maritime Control Flotilla of the Anti-Smuggling Investigation Department and the Head of the Customs Control Team of the Customs Department of a province, inter-province or city may stop a means of transport or postpone its departure in internal waters or the territorial sea in conformity with the Law on the Sea of Vietnam.

3. When stopping a means of transport, customs officers may use signal lights, signal flags, signal flares, loudspeakers and whistles to stop the means of transport.

The postponement of the departure of a means of transport must be effected by a decision of the competent person prescribed in Clause 2 of this Article. In the case of postponement of departure of an inland waterway or seagoing means of transport, the customs authority shall notify the maritime port authority.

4. The person issuing a decision to postpone departure or to stop a means of transport shall be responsible before the law for his or her decision.

Article 104. Pursuit of means of transport and goods smuggled or illegally transported across the border

1. Where there are grounds to determine that goods smuggled or illegally transported across the border, or a means of transport carrying goods smuggled or illegally transported across the border, are moving from a customs operation area to outside the customs operation area, the customs authority shall continue the pursuit in order to prevent and handle the matter in accordance with law.

2. The Director of the Sub-department of Customs, the Head of the Customs Control Team of the Customs Department of a province, inter-province or centrally-run city, the Head of the Anti-Smuggling Control Team and the Commander of the Maritime Control Flotilla of the Anti-Smuggling Investigation Department may decide on the pursuit.

Where there are grounds to believe that, unless the pursuit is carried out immediately, the means of transport or the goods smuggled or illegally transported across the border may be dispersed or destroyed, the customs officer on duty may carry out the pursuit and shall immediately report to the competent person referred to in this Clause.

3. When pursuing means of transport or goods smuggled or illegally transported across the border, the customs officers prescribed in Clause 2 of this Article may stop the means of transport.

4. The pursuit and stopping of means of transport and goods smuggled or illegally transported across the border must be notified to the police, the border guard, the coast guard and the market surveillance authority in the locality for coordination, and preventive and handling measures shall at the same time be applied in accordance with law.

Chapter VIII

CUSTOMS INFORMATION

Article 105. Customs information

Customs information comprises:

1. Information from customs professional activities:

a) Information contained in the customs dossier for goods and means of transport that are exported, imported, or on exit, entry or in transit;

b) Customs professional information generated in the course of customs inspection, customs supervision and customs control of goods and means of transport that are exported, imported, or on exit, entry or in transit.

2. Information from relevant Ministries and Ministerial-level agencies:

a) Information on policies for the management of goods produced, exported, imported or in transit and of means of transport on exit, entry or in transit that fall under specialised management;

b) Information on the licensing of exported and imported goods and of means of transport on exit, entry or in transit;

c) Information on the handling of violations committed by organisations and individuals involved in export and import activities.

3. Information on organisations and individuals participating in or related to production and to export, import, exit, entry and transit activities:

a) Information on registration, establishment, dissolution, bankruptcy and financial status;

b) Information on the conduct of production, business, export, import, exit, entry and transit activities;

c) Information on the record of law compliance in the fields of customs, taxation, accounting and statistics;

d) Other information related to export, import, exit, entry and transit activities carried out by organisations and individuals.

4. Other information related to the state management of customs.

Article 106. Responsibility of the customs authority to collect and provide information

1. The customs authority shall organise the collection of customs information, including:

a) Receiving and processing customs information through the provision, exchange, connection and sharing of information with state management agencies and with organisations and individuals involved in the customs field;

b) Taking other necessary professional measures to collect relevant information on goods, means of transport, and organisations and individuals involved in export, import, exit, entry and transit activities.

2. The customs authority shall provide customs information, including:

a) Providing information on customs regimes, policies and guidance to organisations and individuals participating in or related to production and to export, import, exit, entry and transit activities;

b) Providing the customs declarant with information related to the rights and obligations of the customs declarant;

c) Providing customs information to judicial agencies and other state management agencies;

d) Providing customs statistical information in accordance with the law on statistics;

đ) In force majeure cases where the data of the customs dossier of the customs declarant must be restored, the customs authority shall provide the customs declarant with information on the customs dossier.

Article 107. Responsibility of state management agencies to provide information

1. Ministries, ministerial-level agencies and judicial agencies shall, within the scope of their functions and tasks, provide the customs authority with:

a) Information related to management policies applicable to exported, imported and transited goods and to means of transport on exit, entry or in transit, and information on goods subject to specialised management;

b) Information on the licensing of exported, imported and transited goods and of means of transport on exit, entry or in transit;

c) Information on organisations and individuals sanctioned for violations and the results of the handling of violations in management fields related to export and import activities;

d) Information on seaports, border river ports, inland waterway ports, international airports and international intermodal railway stations where exported and imported goods are handled;

đ) Information on organisations and individuals engaged in the export and import of goods;

e) Information on persons on exit and entry and information on means of transport on exit, entry or in transit.

2. The Ministry of Finance shall take the lead and coordinate with ministries, ministerial-level agencies and judicial agencies in formulating specific regulations on the exchange and provision of customs information.

Article 108. Responsibility to provide information of organisations and individuals related to the state management of customs

1. Credit institutions as provided for in the Law on Credit Institutions shall provide information to the customs authority in order to serve the collection and processing of information, customs inspection, inspection activities, and the investigation, verification and handling of acts of smuggling and illegal transportation of goods across the border:

a) Dossiers and information on transactions for the payment of exported and imported goods and for the payment of duties related to exported and imported goods through the bank accounts of the customs declarant; information on the amount guaranteed by the bank for the taxpayer, at the request of the customs authority;

b) Dossiers, documents and information on payment account numbers, copies of the detailed accounting books of payment accounts, copies of sets of international payment documents, sets of domestic payment documents and border-trade payment documents effected through banks by organisations and individuals, at the request of the customs authority.

2. Insurance organisations are obliged to provide dossiers and documents related to insurance transactions at the request of the customs authority in order to serve customs inspection, inspection activities, and the investigation, verification and handling by the customs authority of acts of smuggling and illegal transportation of goods across the border.

3. Organisations and individuals that are business partners or customers of the customs declarant shall provide information related to the export and import activities of the customs declarant at the request of the customs authority.

4. The Vietnam Chamber of Commerce and Industry shall provide information related to the issuance of certificates of origin for goods exported from Vietnam to foreign countries; and information on the registration and protection of intellectual property rights and on technology transfer in Vietnam and abroad, at the request of the customs authority.

5. Trade associations shall provide information on the export contracts of the customs declarant, at the request of the customs authority, in cases where the law requires trade associations to certify export contracts before customs procedures for the export of goods are carried out.

Article 109. Forms of information provision

1. Customs information shall be provided and exchanged in written form or in the form of electronic data. The legal validity of customs information in electronic form is provided for in the Law on Electronic Transactions.

2. The exchange and provision of customs information in electronic form shall be effected through computer network connections or through mobile networks in the form of e-mails or text messages from the addresses and telephone numbers officially announced by the customs authority.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 110. Effect of the Decree

1. This Decree takes effect from March 15, 2015.

2. This Decree replaces the following Decrees: No. 154/2005/NĐ-CP dated December 15, 2005 detailing a number of articles of the Law on Customs regarding customs procedures and customs inspection and supervision; No. 87/2012/NĐ-CP dated October 23, 2012 detailing a number of articles of the Law on Customs regarding electronic customs procedures for commercial exported and imported goods; No. 66/2002/NĐ-CP dated July 1, 2002 providing for the luggage allowances of persons on exit and entry and for duty-free imported gifts and presents; No. 06/2003/NĐ-CP dated January 22, 2003 providing for the classification of exported and imported goods; No. 40/2007/NĐ-CP dated March 16, 2007 providing for the determination of the customs value of exported and imported goods.

3. To annul Clause 2 of Article 4, Article 6, Article 7, Clause 5 of Article 25 and Article 50 of the Government's Decree No. 83/2013/NĐ-CP dated July 22, 2013 detailing the implementation of a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; to annul the Prime Minister's Decision No. 65/2004/QĐ-TTg dated April 19, 2004 promulgating the Regulation on the operation of the specialised customs force for the prevention and combat of smuggling and illegal transportation of goods across the border, and the Prime Minister's Decision No. 19/2011/QĐ-TTg dated March 23, 2011 providing for the pilot implementation of the receipt of cargo declarations and related documents and of electronic clearance for seagoing vessels on entry and exit.

Article 111. Responsibility for implementation

1. The Ministry of Finance shall guide the implementation of the articles and clauses assigned in this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of the People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decree./.