Nghị định 167/2025/NĐ-CP sửa đổi Nghị định 08/2015/NĐ-CP hướng dẫn Luật Hải quan về thủ tục hải quan; kiểm tra, giám sát, kiểm soát hải quan

DECREE

AMENDMENTS TO GOVERNMENT’S DECREE NO. 08/2015/ND-CP DATED JANUARY 21, 2015 ON SPECIFIC REGULATIONS AND MEASURES FOR ENFORCEMENT OF CUSTOMS LAW ON CUSTOMS PROCEDURES, INSPECTION, SUPERVISION AND CONTROL PROCEDURES

Pursuant to the Law on Government Organization dated February 18, 2025;

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

Pursuant to the Commercial Law dated June 14, 2005;

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on Tax Administration dated June 13, 2019;

...

...

...

Pursuant to the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property dated June 25, 2025;

At the request of the Minister of Finance;

The Government promulgates Decree on amendments to Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on specific regulations and measures for enforcement of Customs Law on customs procedures, inspection, supervision and control procedures.

Article 1. Amendments to Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on specific regulations and measures for enforcement of Customs Law on customs procedures, inspection, supervision and control procedures

1. Clause 1 and clause 3 Article 4 shall be amended as follows:

a) Clause 1 shall be amended as follows:

“1. Venues for completing customs procedures shall be provided in accordance with Article 22 of the Law on Customs:

Customs procedures for exported or imported letters or parcels which are shipped by post; imported or exported goods which are shipped through express delivery services and included in the list of imported goods required to follow customs procedures at the entry checkpoint, promulgated by the Prime Minister in clause 2 of this Article, shall be completed at the Regional Customs Sub-department within the venues where inspection and supervision of goods shipped by post or though express delivery services are carried out.

Regarding the in-transit goods shipped by post or through express delivery services, the venues for completing customs procedures are those specified in Article 43 hereof.

...

...

...

b) Clause 3 shall be amended as follows:

“3. According to planning for and announcement about zoning for seaports, zoning for inland ports, international airports, land border checkpoints, inland container depot, international intermodal rail terminal, public postal networks providing international mail services and other zones within customs areas, the Minister of Finance shall decide organization structure and allocation of personnel to deal with customs procedures; customs authorities shall decide recognition of warehouses and locations which are inside seaports, inland ports, international airports, international intermodal rail terminal if they satisfy conditions for providing venues and processing customs inspection and supervision in accordance with regulations in the Government’s Decree No. 68/2016/ND-CP dated July 01, 2016 amended by the Government’s Decree No. 67/2020/ND-CP dated June 15, 2020.”

2. Clause 3 and clause 4 Article 5 shall be amended as follows:

a) Clause 3 shall be amended as follows:

“3. The person authorized by the consignor to complete customs procedures for:

a) Gifts from individuals;

b) Personal belongings;

c) Goods of individuals eligible for privileges and immunity;

d) Luggage shipped before or after the trips of outbound and inbound persons;

...

...

...

e) Goods imported for execution of an investment project exempted from tax.”

b) Clause 4 shall be amended as follows:

“4. The person in charge of rendering the in-transit cargo services.”

3. Article 6 shall be amended as follows:

“Article 6. Subjects of customs procedures, customs inspection and customs supervision

1. Subjects of customs procedures:

a) Exports, imports and in-transit goods; foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, national treasures, post, packages and parcels, used as imports or exports; luggage carried by outbound/inbound persons; other exported, imported and in-transit articles within the territory of customs authorities;

b) outbound, inbound and in-transit air, road, rail, inland waterway vehicles.

2. Subjects of customs inspection:

...

...

...

b) Items on outbound, inbound and in-transit vehicles;

c) Customs documents and relevant attached documents related to the subjects stipulated in clause 1 of this Article.

3. Subjects of customs supervision:

a) Subjects specified in clause 1 of this Article:

b) Items on outbound, inbound and in-transit vehicles;

c) Cargos and transports within the customs area; machinery, equipment and raw material commodities which are imported for export processing and manufacture and are stored at manufacturers of an organization or individual;

d) Cargos which are subject to specialized inspection and are stored while waiting for customs clearance;

dd) Cargos which are subject to customs supervision.”

4. Clause 4 shall be added to Article 9 as follows:

...

...

...

5. Clauses 1, 2, 3, 4 and 5 shall be amended and clause 7 shall be added to Article 10 as follows:

a) Clause 1 shall be amended as follows:

“1. Compliance with laws on customs and taxation:

Enterprises have not committed any of the following violations against the laws on taxation and customs to an extent that penalties shall be imposed:

a) Tax evasion; goods smuggling; production and trading of banned goods or illegal transport of goods and currencies across borders;

b) Any administrative violation for which the penalty or fine exceeds the jurisdiction of the Captain of customs team and any person who holds the equivalent title.

If the enterprise submits an application for the priority, these conditions must have been fulfilled for 24 consecutive months before the submission of the application.”

b) Clause 2 shall be amended as follows:

“2. Compliance with laws on accounting and auditing:

...

...

...

b) Annual financial statements must be audited by auditing companies that meet requirements for rendering auditing services according to regulations of law on independent audit. An audit opinion about a financial statement as expressed in an audit report must be an unqualified opinion in accordance with Vietnam’s Audit Standards.

If the enterprise submits an application for the priority, these conditions must have been fulfilled for 24 consecutive months before the submission of the application.”

If the enterprise specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property has not operated for long enough to have an audited annual financial statement, these conditions must have been fulfilled in accordance with point a clause 2 of this Article from the date of initial issuance of an enterprise registration certificate until the date of submission of the application for the priority.”

c) Clause 3 shall be amended as follows:

“3. Internal control system

a) The enterprise shall establish, operate and maintain an internal control system to supervise and control its actual operations, including:

a.1) Storage of dossiers, documents and data related to imported and exported goods according to regulations, which may be provided for a customs authority when requested;

a.2) Internal enterprise supervision: self-assessment and review of operations of departments and proposal for improvement measures; establishment of procedures for internal training related to security issues in accordance with point b of this clause and measures for dealing with security issues (if any);

a.3) Management and prevention of irregularities related to security of exported and imported goods; implementation of measures for removing irregularities; correction of errors and handling of violations committed by the enterprise after receipt of recommendations or conclusions from a state agency.

...

...

...

  At the time of assessment of the fulfillment of the conditions, the enterprise does not incur tax debt as per regulations.

b) The enterprise shall establish, operate and maintain an internal control system to ensure security and safety for its export and import supply chain, including:

b.1) Good security: implementation of measures for assurance of the integrity of goods and control of access to goods in conformity with its operations;

b.2) Transport security: implementation of measures for assurance of security of the good supply chain;

b.3) Security in the enterprise’s working areas: implementation of measures for dividing and separating working areas in accordance with the specific nature of the industry and requirements for security of goods; devolution of powers, restriction on access to goods, measures for prevention of illegal entry into the enterprise’s working areas; establishment of a camera system that can observe locations at the gate, exit and entrance and locations for storage of goods (24/24 hours, including weekends and holidays). Camera data shall be kept at the enterprise for at least 03 months;

b.4) IT system security control: implementation of measures for ensuring that the IT system is used for the intended purposes, storing, restoring and securing information and data of the enterprise;

b.5) Personnel security: Implementation of measures for making sure that General Director, Director, Chief Accountant, Heads of Departments of Export, Import, Warehouse and Security, when recruited, do not have previous convictions, including spent convictions as per law; measures for periodical inspection of basic information about such persons; measures for identification of employees of the enterprise and prevention of employees who have resigned from accessing the enterprise's information system and facilities.

b.6) Security for trading partners: Contracts signed with trading partners (purchase and sale of goods, domestic transport, international transport, customs brokerage agents, other service providers related to exported and imported goods) must contain security terms appropriate to forms, scale, nature, and business items in order to ensure the accuracy of information and the original condition of goods and services.”

d) Clause 4 shall be amended as follows:

...

...

...

a) Export and import enterprises must reach turnover of at least USD 100 million per year;

b) Enterprises that export made-in-Vietnam products must reach turnover of at least USD 40 million per year;

c) Enterprises that export agricultural or aquatic products manufactured or cultivated in Vietnam must reach turnover of at least USD 30 million per year;

The turnover stipulated at point a, b or c of this Clause is the average export and import turnover recorded over 02 consecutive years till the date on which the enterprise submits its application for the priority, or during the extension assessment period, exclusive of the turnover recorded from entrusted export and import.”

dd) Clause 5 shall be amended as follows:

“5. Other conditions shall be fulfilled in accordance with regulations in point c and point d clause 1 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property.”

e) Clause 7 shall be added as follows:

“7. In case the enterprise specified in clause 1 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property submits an application for the priority, the customs authority shall assess the enterprise’s fulfillment of conditions for eligibility for the priority according to clauses 1, 2, 3, 4 and 5 of this Article.

In case the enterprise specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property submits an application for the priority, the customs authority shall assess the enterprise’s fulfillment of conditions for eligibility for the priority according to clauses 2, 3 and 5 of this Article.

...

...

...

The enterprise recognized to be eligible for the priority specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property shall remain on the list of enterprises announced by the Ministry of Science and Technology as specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property and maintain fulfillment of the conditions specified in clauses 1, 2, 3, 4 and 5 of this Article from the date on which the enterprise is recognized.”

6. Article 11 shall be amended as follows:

“Article 11. Recognition, extension, suspension and cessation of priority given to an enterprise

1. An application for the priority includes:

a) An authentic copy of application form issued by the Minister of Finance;

b) An authentic copy of comprehensive and statistical report on export and import data within 02 latest years;

c) An authentic copy of report on compliance with Laws on Customs, Taxation and Accounting within 02 latest years;

d) A photocopy of financial statement that has been audited within 02 latest years;

dd) A photocopy of audit report that has been compiled within 02 latest years (if any);

...

...

...

g) A photocopy of full description of internal control system (enclosed with explanation documents), including:

g.1) Full description of procedures, measures or software or system for storage of dossiers, documents and data related to imported and exported goods; internal enterprise supervision; management and prevention of irregularities related to security of exported and imported goods; correction of errors and handling of violations committed by the enterprise after receipt of recommendations or conclusions from state agencies; financial capacity control for fulfillment of the tax obligations to state authorities in case the enterprise gets priority in the tax payment deadline;

g.2) Full description of procedures, measures or software or system for assurance of security for goods, transportation, and security at the enterprise’s working areas; control of security for IT system; personnel; trading partners.

If the enterprise’s application is not satisfactory or adequate in accordance with regulations, within 05 working days from the date of receipt of the application, the Customs Department shall notify the enterprise to complete and re-submit the application within 30 days from the date of receipt of the notification.  After the deadline, if the enterprise fails to submit the application, it is considered unsatisfactory.

The enterprise may request the customs authority to provide advice on regulations related to the priority before submission of the application.

2. An application for the priority prepared by the enterprise specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property includes:

a) An authentic copy of application form issued by the Minister of Finance;

b) A photocopy of financial statement that has been audited within 02 latest years (if any);

c) A photocopy of audit report that has been compiled within 02 latest years (if any);

...

...

...

dd) A photocopy of full description of internal control system (enclosed with explanation documents), including:

dd.1) Full description of procedures, measures or software or system for storage of dossiers, documents and data related to imported and exported goods; internal enterprise supervision; management and prevention of irregularities related to security of exported and imported goods; correction of errors and handling of violations committed by the enterprise after receipt of recommendations or conclusions from state agencies; financial capacity control for fulfillment of the tax obligations to state authorities in case the enterprise gets priority in the tax payment deadline;

dd.2) Full description of procedures, measures or software or system for assurance of security for goods, transportation, and security at the enterprise’s working areas; control of security for IT system; personnel; trading partners.

e) 01 photocopy of public announcement issued by the Ministry of Science and Technology about the enterprise specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property;

3. The Customs Department shall receive the application for the priority.

4. The enterprise is recognized to be eligible for the priority as follows:

a) Appraisal:

The Customs Department shall conduct appraisal and consider giving the priority to the enterprise from the date of receipt of the adequate application specified in clause 1 of this Article. To be specific:

a.1) Application appraisal: According to the enterprise’s application, the customs authority shall make assessment and compare information on the enterprise collected and provided by the enterprise with the conditions specified in Article 10 of this Decree. The appraisal period shall not exceed 05 working days from the date of receipt of the adequate application.

...

...

...

If the enterprise fulfils the conditions for eligibility for the priority according to the application appraisal result, the Customs Department shall organize on-site appraisal;

a.2) On-site appraisal:

The customs authority shall conduct post-customs clearance inspection at the customs declarant’s office according to clause 3 Article 78 of the Law on Customs. The period of post-customs clearance inspection shall comply with Article 80 of the Law on Customs.

If the enterprise has been eligible for post-customs clearance inspection according to clause 3 Article 78 of the Law on Customs within 02 consecutive years (24 months) up to the time on which the enterprise submits its application for the priority, the customs authority shall, according to the post-customs clearance inspection result conduct on-site appraisal at the enterprise to compare information declared on the enterprise’s application with its actual operations and assess the fulfillment of the conditions.  The on-site appraisal period shall not exceed 10 days from the first working day at the customs declarant's office.

Regarding the enterprise specified in clause 2 Article 42 of the Law on Customs, amended by clause 1 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property, if it has an interval between the initial issuance of the enterprise registration certificate and submission of the application for the priority of less than 02 years, the post-customs clearance inspection conducted by the customs authority is not required in accordance with clause 3 Article 78. The customs authority shall conduct on-site appraisal at the enterprise.  The on-site appraisal period shall not exceed 10 days from the first working day at the customs declarant's office.

b) The appraisal result shall be processed as follows:

Within 15 days from the end of the on-site appraisal or the processing of the post-customs clearance inspection result:

If the enterprise fulfils the conditions for eligibility for the priority according to regulations, the Director of Customs Department shall issue a decision to give the priority, using the form issued by the Minister of Finance.  This Decision takes effect within 03 years from the date on which it is issued.

If the enterprise fails to fulfill the conditions for eligibility for the priority according to regulations, the Customs Department shall give a written response to the enterprise, specifying reasons for failure to fulfill the conditions.

...

...

...

5. The period of priority shall be extended as follows:

a) The enterprise shall be entitled to extension of the priority period when maintaining fulfillment of the conditions specified in Article 10 of this Decree.

In 03 months before the deadline for extension of the priority period, the Customs Department, according to the collected information and the management result, shall carry out assessment for extension of the period of priority given to the enterprise;  

b) The assessment for extension of the priority period shall be carried out as follows:

b.1) The Customs Department shall organize self-assessment of maintenance of the fulfillment of the conditions by the enterprise as prescribed in Article 10 of this Decree;

b.2) If the information is insufficient to carry out assessment of maintenance of the fulfillment of the conditions, the Customs Department shall conduct on-site appraisal or post-customs clearance inspection at the customs declarant’s office in accordance with clause 3 Article 78 of the Law on Customs.

If the on-site appraisal at the customs declarant’s office cannot be conducted due to force majeure as prescribed by law, the customs authority shall conduct an online assessment of the maintenance of fulfillment of the conditions on the basis of information, data and documents provided and shared by the enterprise.

The on-site appraisal period shall not exceed 10 days from the first working day. The period of post-customs clearance inspection shall comply with Article 80 of the Law on Customs.

c) If the enterprise still maintains the fulfillment of the conditions for eligibility for the priority according to regulations, the Director of Customs Department shall issue a decision to extend the priority period in 03 years, using the form issued by the Minister of Finance.

...

...

...

7. The priority shall be ceased as follows:

The Director of Customs Department shall issue a Decision to cease the priority, using the form issued by the Minister of Finance in the following cases:

a) The enterprise fails to maintain fulfillment of one of the conditions specified in Article 10 of this Decree;

b) The period of suspension of the priority ends but the enterprise fails to take its responsibility in accordance with Article 45 of the Law on Customs.

c) The enterprise applies for the cessation of priority. In this case, the enterprise shall send an application for cessation of the priority, specifying reasons to the Customs Department.  Within 15 days from the date of receipt of the application, the Director of Customs Department shall issue a decision to cease the priority given to the enterprise.

8. The Minister of Finance shall elaborate forms and dossiers related to the priority."

7. Article 12 shall be amended as follows:

“Article 12. Management of priority-given enterprises

1. Each customs authority’s responsibility:

...

...

...

b) Cooperating with the enterprise in immediately handling any difficulty that may arise;

c) Cooperating with port/warehouse operators in prioritizing procedures for shipping and taking delivery of cargos as well as customs examination and supervision that the priority-given enterprise must follow.

d) The Customs Department shall conduct on-site appraisal at the head office of the enterprise, on a periodic basis, to extend the priority period, or on an ad hoc basis; take measures for supervision and assessment on the basis of application of risk management to maintenance of the fulfillment of the conditions for eligibility for the priority after the enterprise is recognized to be eligible; conduct post-customs clearance inspection at the customs declarant's office no more than once in 03 consecutive years from the date on which the enterprise is recognized by the Director of Customs Department or the priority period is extended (except for the case of any sign of violations);

dd) The Director of Customs Department shall decide to conduct random inspections to assess compliance with the law as prescribed in clause 1, Article 43 of the Law on Customs.

2. Each priority-given enterprise’s responsibility:

a) Strictly observing the laws on customs, taxation, accounting and audit;

b) Preparing quarterly reports on import-export activities and its compliance with customs, tax and accounting (according to the form issued by the Minister of Finance) and sending them by electronic means to the Customs Department within the first 15 (fifteen) days of the following quarter;

c) Sending financial statements and audit reports of the previous year by electronic means to the Customs Department within 90 days from the end of fiscal year.

d) Requesting in writing the Customs Department to issue a decision to handle violations committed by competent authorities against regulations of tax and accounting within 30 days from the date of receipt of the decision;

...

...

...

e) Checking, self-inspecting, identifying and correcting any fault, and submitting a report on identification and correction to the fault to the customs authority;

g) Conducting inspection and fully and promptly reporting issues as notified by the customs authority when the enterprise is notified of its faults or issues to be verified during the enterprise management;

h) Notifying the Customs Department of the list of customs brokerage agents providing services for the enterprise;

i) Monitoring, controlling, and managing exported and imported goods, managing the process of using imported raw materials, supplies, machinery, equipment, exported and imported goods that are exempted from or are not subject to taxes; establishing an information technology system connected or shared with the customs authority managing the enterprise in order to provide dossiers, vouchers, documents, data on the system, historical data, data by each period (within 05 years from the date of customs declaration registration) related to exported and imported goods as requested by the customs authority.

The enterprise shall be responsible for proving the adequacy and accuracy of the data provided for the customs authority.

3. Relevant authorities’ responsibilities

Relevant state authorities shall be responsible for cooperating with customs authorities to assess compliance with the law within their jurisdiction as requested by customs authorities.

Within 10 working days from the date of receipt of written requests from customs authorities, relevant state authorities shall give written responses.”

8. Clause 1 and clause 2 Article 20 shall be amended as follows:

...

...

...

“1. Regarding exported goods:

a) Customs value of exported goods is the selling price of such goods when they arrive at the exit checkpoint, exclusive of international insurance and transportation costs and is determined on the basis of the actual value of the goods at the exit checkpoint according to the following methods:

a.1) Selling price calculated at the customs exit checkpoint, including the selling price agreed in the sales contracts or commercial invoice and the exported good-related costs specified in the relevant documents in case these costs are not included in the selling price of such goods;

a.2) Selling price of the identical or similar exported goods on the customs value database after being converted to the selling price at the exit checkpoint at the nearest time from the date on which the customs declaration of the goods receiving customs valuation is registered;

a.3) Selling price of identical or similar exported goods, which are sold in the market of Vietnam, after being converted to the selling price at the exit checkpoint at the nearest time from the day on which the customs declaration of the goods receiving customs valuation is registered.

a.4) Selling price of the exported goods, which are collected, aggregated and classified by the customs authority in accordance with clause 1, Article 22 hereof, after being converted to the selling price at the exit checkpoint.”

b) The ports of exit shall be identified as follows:

b.1) As for the air and sea transportation, the ports of exit are locations where goods are loaded onto transportation means, which are specified in the customs declaration;

b.2) As for the rail transportation, the ports of exit are locations where goods are loaded at the international intermodal rail terminals, which are specified in the customs declaration;

...

...

...

In case goods are exported to free trade zones, the ports of exit are locations which separate free trade zones and other zones in inland Vietnam.”

b) Clause 2 shall be amended as follows:

“2. Regarding imported goods:

a) The customs value of imported goods is the actual buying price calculated at the first entry checkpoint and is determined by the following methods:

a.1) Transaction value of imported goods;

a.2) Transaction value of identical imported goods;

a.3) Transaction value of similar imported goods;

a.4) Deductible value;

a.5) Computed value;

...

...

...

If the customs declarant submits a written application, the method based on deductible value and the method based on computed value are interchangeable.

b) The first entry checkpoint shall be identified as follows:

b.1) As for the air and sea transportation, the first entry checkpoint is where goods are unloaded as specified in the bill of lading;

b.2) As for the rail transportation, the first entry checkpoint is the international intermodal rail terminal as specified in the customs declaration;

b.3) As for road, inland waterway transportation, the first entry checkpoint is the border checkpoint where goods are imported into the territory of Vietnam as specified in the customs declaration.

In case goods are imported from a free trade zone into inland Vietnam, the first entry checkpoint is location which separates the free trade zone and other zones in inland Vietnam.”

9. Article 21 shall be amended as follows:

“Article 21. Customs inspection and valuation

1. Customs inspection and valuation shall be based on customs documents, relevant documents and current status of goods.

...

...

...

3. In case where the customs authority has doubt about the declared customs value, it shall notify the declarant of the reasons for doubt, the price and methods to be determined, and shall release the goods in accordance with regulations; the customs declarant shall discuss with the customs authority to determine the accuracy of the customs value.

a) In case where the customs declarant agrees with the price and method to be determined by the customs authority, he/she shall makes additional declaration in accordance with regulations within a maximum duration of 05 workings days from the date he/she comes to the customs authority to ask for advice. The customs authority shall clear the goods according to regulations. In case where the declarant fails to make the additional declaration within the aforesaid duration, the customs authority shall carry out customs valuation and impose taxes according to regulations of the Law on Tax Administration to clear the goods;

b) In case where the customs authority rejects the declared customs value, it shall request the declarant to make additional declaration within a maximum duration of 05 working days from the date on which it finishes giving advice. If the customs declarant makes additional declaration within the aforesaid duration, the customs authority shall clear the goods in accordance with regulations. After the prescribed deadline, if the declarant still does not make additional declaration, the customs authority shall carry out the customs valuation and impose tax in accordance with the Law on Tax Administration to clear the goods according to regulations;

c) In case where the customs authority does not have reasonable grounds to reject the declared customs value, it shall clear the goods based on the aforesaid value.

4. Regarding cases which are not stipulated in clause 2, clause 3 of this Article, the customs authority shall accept the customs value to clear the goods according to regulations.

5. The exchange rate between Vietnamese dong and a foreign currency, used for determination of taxable value, is the rate of such foreign currency to be bought in the form of money transfer that takes place at the head office of the Joint stock Commercial Bank for Foreign Trade of Vietnam, which is identified at the end of the fifth working day of the preceding week, or the exchange rate identified at the end of the working day immediately preceding that fifth day in case such fifth day is the holiday or day off. The rate of this kind shall be used for determination of the rate of customs duty for customs declaration submitted within a week.

As for foreign currencies of which the exchange rate is not published by the Joint stock Commercial Bank for Foreign Trade of Vietnam, the exchange rate of these currencies shall be determined in the form of cross rate between Vietnamese dong and several foreign currencies published by the State Bank of Vietnam on its website. As for foreign currencies of which the cross rate is not published, the exchange rate of such foreign currencies shall be determined and published as proposed by the Ministry of Finance and SBV.

6. The Minister of Finance elaborates this Article.”

10. Article 22a shall be added as follows:

...

...

...

1. Customs value, used for stocktaking of imported and exported goods, shall be determined based on the principles and by the methods specified in Article 20 of this Decree, except for the cases specified in clause 2 of this Article.

2. The customs value used for stocktaking based on the information provided by the customs declarant shall be conformable to the following principles:

a) The customs value of a good manufactured in a foreign country and imported into Vietnam shall be calculated at the first entry checkpoint, including total value of components of good, consisting of the value of raw materials used for manufacturing such good, its pricing cost and other costs (if any) related to the determination of the good price;

b) The customs value of an exported good under an outward processing contract shall be calculated at the exit checkpoint, including total value of components of the good, consisting of the value of raw materials used for manufacturing such good, its pricing cost and other costs (if any) related to the determination of the good price;

c) The customs value of a good specified in a financial leasing contract is total value of the good, except the value of services provided in the contract.

3. The Minister of Finance shall provide detailed regulations on collection, processing, use and storage of information on the customs value used for stocktaking.”

11. Clauses 2, 3 and 7 Article 24 shall be amended as follows:

a) Clause 2 shall be amended as follows:

“2. Responsibility of an organization or individual that applies for pre-determination of code, origin and customs value:

...

...

...

b) Discuss with the customs authority as required to clarify the information regarding the application for pre-determination of code, origin and customs value;

c) Notify the Department of Customs in writing within 10 working days from the date on which changes are made to the cargos of which the application for pre-determination of code, origin and customs value has been filed. The notification shall state clearly the modified contents, reasons for such changes and the date on which these changes are made.

b) Clause 3 shall be amended as follows:

“3. Responsibility of the Customs Department:

a) Within 05 working days from the date of receipt of the application, the Customs Department shall send a written refusal of the pre-determination of code, origin and customs value to the applicant who fails to meet the requirements or who is waiting for the result from the state authority, or who already receives guiding documents for the code from the state authority;

b) The Director of Customs Department shall issue a written announcement about the result of pre-determination of code, origin and customs value within 30 days from the date on which the application is fully received (for ordinary cases) or within 60 date from the date on which the application is fully received (for complicated cases that require verification). The written announcement about the result of pre-determination of code, origin and customs value shall be sent to the applicant, updated to the database of the customs authority and posted on the website of the Customs Department.

c) Clause 7 shall be amended as follows:

“7. The Minister of Finance shall prescribe the application for pre-determination of code, origin and customs value, and cases where the applicant is waiting for the result from the state authority.”

12. Clauses 2, 3, 4, 5 and 10 Article 25 shall be amended as follows:

...

...

...

“2. The customs declarant is entitled to choose between electronic customs declaration and physical customs declaration if:

a) Luggage exceeds the duty-free allowance;

b) Exported, imported, temporarily imported and re-exported goods are used for national defense and security purposes;

c) Goods of individuals are eligible for privileges and immunity;

d) The customs electronic data processing system or the electronic customs declaration system fails to carry out mutual electronic transactions which may be caused by the operational failure of one or both systems or due to other reasons.

In case where the customs electronic data processing system fails to carry out electronic customs procedures, the customs authority shall announce this problem on its website within 01 hour from the time such failure occurs.

In case where the electronic customs declaration system of the customs declarant fails to carry out procedures, the declarant shall notify in writing the regional customs Sub-department where he/she is expected to carry out customs procedures. In the notification, he/she shall specify his/her full name, the reasons of failure, the expected duration for fixing them and the methods for carrying out customs procedures through a customs brokerage agent or using physical customs declaration during the period of failure;

dd) Other goods as stipulated by the Minister of Finance.”

b) Clause 3 shall be amended as follows:

...

...

...

In case where the declarant must obtain a permit to export and import goods, he/she must receive the aforesaid permit before submitting the customs declaration and must provide sufficient information regarding the permit as instructed by the Minister of Finance.

If the customs authority examines the application and has reasonable grounds to determine that the applicant must have a permit for transporting his/her goods but he/she does not have it by the submission of the declaration, this action shall be handled in accordance with the law on handling administrative violations.”

c) Clause 4 shall be amended as follows:

“4. When carrying out customs declaration, the customs declarant shall:

a) Input his/her information declared on the electronic customs declaration system;

b) Send his/her customs declaration and documents included in the customs application in electronic or digital data form to the customs authority through customs electronic data processing system;

If such documents are available on the Vietnam National Single Window, the customs declarant is not required to submit them to the customs authority.  In case original copies of these documents are required, the customs declarant shall submit them to the customs authority in person or by post;

c) Receive feedback and follow instructions from the customs authority.

With regard to physical customs declaration, the customs declarant is required to provide sufficient information required in the customs declaration form, append his/her name and signature and seal (except when the customs declarant is individual) in the declaration and submit documents included in the customs application to the customs authority.”

...

...

...

“5. The customs declarant shall make a new customs declaration in the following cases:

a) Exported or imported goods are classified as regulated entities not subject to export and import duties, excise duties, value-added taxes, environmental taxes, or are exempted from duties/taxes or are liable to the tax rate and flat-rate duty according to the tariff quota, and goods are released or cleared but then there are changes in entities not subject to duties/taxes or in purposes for which exported or imported goods are exempted from duties/taxes; exported or imported goods are taxed for flat-rate duty or at the rate that conforms to the tariff quota;

b) Goods are imported raw materials or supplies used for processing or manufacturing exports and temporarily imported—exported goods that have been released or cleared but then are sold domestically.

Policies on management of exported or imported goods; and policies on duties/taxes levied on exported or imported goods shall be implemented at the time when new customs declarations are registered, except cases where all of polices on management of exported or imported goods have been fully implemented at the time when the initial customs declaration is registered.”

dd) Clause 10 shall be amended as follows:

“10. The Minister of Finance shall provide guidelines to make additional declaration or cancel the customs declaration or register the customs declaration once; or completion of a new customs declaration of any good sold domestically; or on handling of incidents in case the customs electronic data processing system or the electronic customs declaration system fails to operate.”

13. Clause 4 Article 26 shall be amended as follows:

“4.The Director of the Customs Department shall adhere to criteria for classifying risk levels set out by the Minister of Finance to make a decision on customs inspection and make an announcement through the customs electronic data processing system according to the following forms:

a) Approve the information declared in the customs declaration to make a decision on customs clearance.

...

...

...

The Minister of Finance shall provide detailed regulations on the time for announcing the customs inspection which is carried out by using the customs electronic data processing system.”

14. Article 28 shall be amended as follows:

“Article 28. Customs inspection to be conducted in the course of storage and handling of goods at customs areas

1. Based on the result of analysis of information about risk management, the customs authority shall make a decision to inspect goods by using scanning equipment and other technical devices.

2. Each port/warehouse operator shall be responsible for saving a space to install scanning equipment and other technical devices and transporting goods to be scanned to the inspection location at the request of the customs authority.

3.  In case the customs inspection is conducted by using scanning equipment or other technical devices, and the customs authority detects any sign of suspicion as well as the customs officer finds it is necessary to carry out this inspection, the customs authority shall notify the port/warehouse operator in order to call for its cooperation in arranging a separate storage area.

15. Clause 5 Article 29 shall be amended as follows:

“5. In case, when using technical equipment and devices provided by the customs authority, the customs officer who is assigned to conduct the physical inspection fails to verify the provided information by the customs declarant about good name, code, quality, quantity and weight:

a) Regarding goods included in the List of goods received at the customs inspection authority: the customs office where the physical inspection of goods is carried out shall request the customs inspection authority to conduct analysis and classification; inspect and assess technical criteria for goods by using machinery and equipment to determine the above contents and according to the result provided by the customs inspection authority to decide customs clearance.

...

...

...

b) Regarding goods not included in the List of goods received at the customs inspection authority: the customs office where the physical inspection of goods is carried out shall request the assessment from an assessment organization in accordance with laws, and shall use the result of such assessment as the basis for decision on customs clearance.”

16. Clause 1 Article 32 shall be amended as follows:

“1. The customs release shall conform to regulations laid down in Article 36 of the Customs Law.   Customs release of imported or exported goods shall be carried out in the following cases:

a) Imported or exported goods must be analyzed, classified or assessed in order to identify their codes, quantity, weight and volume, and customs declarants have already paid their duties/taxes or credit institutions provide guarantee for the payment of duties/taxes declared by such customs declarants.

Exported or imported goods are also considered as those that must be analyzed, classified or assessed in order to identify their codes but their samples are not required to be taken for such analysis, classification or assessment when they have the same name, composition, structure, physical and chemical properties, features, uses, packaging specifications and manufacturer as the goods of the same declarant that have been sampled and pending results of analysis, classification or assessment;

b) Official prices of imported or exported goods have not yet been set at the time customs declarations are registered, and customs declarants have already paid for duties/taxes or have their duties/taxes guaranteed by credit institutions on the basis of the prices temporarily calculated by such customs declarants.

c) Imported or exported goods are stipulated in clause 2 Article 21 hereof and customs declarants have already paid for the duties/taxes or credit institutions provide guarantee for the payment of duties/taxes declared by such customs declarants.

d) The customs declarant does not have sufficient information and/or documents to determine the customs value of his/her exported or imported goods, the customs release shall be permitted in this case if there is a credit institution that provides guarantee for the declarant's duties/taxes on the basis of the customs value determined by the customs authority.”

17. Title and clause 1 and clause 2 Article 33 shall be amended as follows:

...

...

...

“Article 33. Responsibilities of competent state authorities for and cooperation among such authorities in inspection of goods and vehicles”

b) Clause 1 shall be amended as follows:

“1. Exported or imported, in-transit goods, inbound, outbound or in-transit vehicles that are classified as goods/vehicles subject to quarantine inspection, must undergo such inspection at the border checkpoint before other customs procedures are completed, unless otherwise permitted by the law on quarantine inspection for transport of such goods/vehicles to areas intended for quarantine inspection across the nation. Regarding exported or imported, in-transit goods that are classified as those subject to quality inspection or food safety control, the inspection or control of such goods shall comply with regulations of laws on quality inspection and food safety control and the customs authority shall decide the customs clearance according to the conclusion drawn by a specialized management authority or inspection authority or organization or other documents in accordance with regulations of the law on specialized inspection and management.

Specialized management authorities and inspection authorities/organizations shall cooperate in inspecting exported or imported, in-transit goods at border checkpoints or at good inspection areas, except when the goods are required to be transported to specialized inspection areas to meet technical or professional requirements.

c) Clause 2 shall be amended as follows:

"2. Cooperation in taking samples for specialized inspection:

a)  If the exported or imported goods are required to undergo specialized inspection, their samples shall be taken in accordance with the law on specialized inspection;

b) The specialized inspection authority/organization shall take samples of the exported or imported goods at the venue notified by the customs declarant; in case where it takes samples of goods within the customs area, the customs authority shall carry out supervision;

c) Before taking such samples, the customs declarant shall notify the customs authority and the specialized inspection authority of the time and place to take the aforesaid samples.

...

...

...

d) During the sample-taking process, the representative of the customs declarant shall be present at the venue. The samples shall be sealed and a confirmation record shall be made and certified by the customs declarant and the specialized inspection authority/organization;

dd) The specialized inspection authority/organization shall conduct the inspection and notify the inspection result on the national single-window portal to the customs authority and the customs declarant within 02 working days from the date on which the inspection result is produced.

In case the specialized inspection authority/organization has not yet initiated inspection procedures and updated the inspection result on the national single-window portal, the customs authority shall receive the photocopy of the notification of the inspection result submitted by the customs declarant via the customs electronic data processing system.”

18. Point a clause 2 Article 34 shall be amended as follows:

“a) Set up a separate location for storage of exported or imported, in-transit goods and imported goods stored at the entry checkpoint for over 90 days as from the arrival date but not claimed by any person; goods against regulations of the law on customs;”

19. Article 35 shall be amended as follows:

“Article 35. Customs procedures and customs inspection and supervision procedures that must be followed by in-country exports and imports

1. In-country exports and imports are those specified in clause 1 Article 47a of the Law on Customs, amended by clause 3 Article 3 of the Law on amendments to Law on Bidding, Law on Public-Private Partnership Investment, Law on Customs, Law on Value-Added Tax, Law on Export and Import Duties, Law on Investment, Law on Public Investment, and Law on Management and Use of Public Property, including:

a) Those processed in Vietnam under contract manufacturing agreements with foreign traders, and sold to Vietnamese organizations or individuals;

...

...

...

2. In-country exports and imports shall be subject to customs procedures; may be delivered before initiation of customs procedures or vice versa; be subject to customs inspection and supervision from the delivery time until the completion of customs procedures or from the time of initiation of customs procedures until the delivery completion.

3. It will be considered that customs procedures for in-country exports and imports have been completed when all in-country export and import declarations have completed customs procedures.

4. The time, place and methods of delivery of exports and imports shall be designated by foreign traders and notified to customs authorities when customs procedures are followed or before the delivery time.

5. The Minister of Finance elaborates this Article.”

20. Clause 1 Article 37 shall be amended as follows:

"1. Notify a processing facility or manufacturer of goods for export; location where raw materials, supplies, machinery and equipment, products to be exported are store;

a) Before obtaining customs clearance for the first shipment of raw materials, supplies, machinery or equipment used for processing and production of exports, the organization/individual shall notify information on the processing facility or manufacturer of goods for export, the location where raw materials, supplies, machinery and equipment, products to be exported are stored according to information criteria issued by the Minister of Finance to the customs authority managing the area where the manufacturer is located through the customs electronic data processing system.

b) In case there is any change to the notification, resulting in changes in site, address, manufacture scale, legal representative of the trader, conditional business lines, re-processing, change of the storage location, the customs authority shall be notified before the shipment is imported and raw materials, supplies, machinery, equipment, semi-finished products, and products are transported to the re-processing facility and the new storage location. In case of any change to contents other than the aforesaid contents, the customs authority must be notified within the first 10 days of the first month of the next quarter from the date of change.

21. Article 39 shall be amended as follows:

...

...

...

1. The inspection shall be conducted in the following cases:

a) An organization or individual initially imports the commodities to process and manufacture exported goods.

b) There is any sign to determinate that the organization or individual change their address, scale, business lines, manufacture capability without notifying the customs authority;

c) The organization or individual imports the commodities for processing under a processing contract with a foreign trader but hires another organization or individual to execute the entirety of this processing contract;

d) There is any sign to determinate that the organization/individual stores the imported raw materials and supplies and products to be exported in a location other than that notified to the customs authority;

dd) Other inspections shall be conducted on the basis of application of risk management.

2. The customs authority that receives the notification of the processing facility/manufacturer shall decide inspection of the processing facility/manufacturer, processing and manufacture capability and the location where raw materials, supplies, machinery and equipment, products to be exported are stored.

The inspection shall be conducted not later than 05 working days from the date on which the organization/individual receives an inspection decision.  The inspection period shall not exceed within 05 working days.

3. Contents to be inspected include:

...

...

...

b) Business lines;

c) Factory, machinery and equipment;

d) Personnel engaged in production line;

dd) Procedures, capacity, scale of manufacture and processing;

e) Storage of the imported raw materials and supplies and products to be exported at locations as notified and supervision of raw materials, supplies, machinery and equipment, products to be exported through accounting books or inventory software program.

4. The inspection result shall be processed as follows:

a) In case the manufacturer is eligible to process and manufacture goods for export, it shall be provided with incentives in terms of export/import duties and other taxes (if any) from the date on which the organization/individual notifies the manufacturer to the customs authority;

b) In case the processing facility/manufacturer does not exit or is different from that in the notification or is not eligible to process and manufacture products for export, the organization/individual shall fully pay import/export duties and other taxes (if any). The late payment shall be charged from the date on which the customs declaration for import is registered to the date on which the duties/taxes are actually paid. It shall face a penalty for their violation regarding the number of imported raw materials or supplies that are not eligible for tax incentives according to regulations;

c) In case where there are sufficient grounds to verify that the organization/individual imports raw materials, machinery or equipment beyond their manufacture capability or those included in conditional business lines as per law and they do not present a license or certificate of eligibility for business or import of raw materials, machinery or equipment inappropriate to their scope of operation according to the notification sent to the customs authority, the organization/individual is permitted to provide explanation or proof; if the organization/individual does not provide explanation or reasonable proof, it shall face the penalty in accordance with regulations."

...

...

...

“1. The inspection shall be conducted in the following cases:

a) An organization or individual may pose the risk of importing machinery, equipment, raw materials and supplies of which the life cycle is ended but it still produces no product for export;

b) There is a reasonable ground to determine that the quantity of machinery, equipment, raw materials and supplies imported or products exported is abnormally higher than their manufacture capacity;

c) There is a reasonable ground to determine that the organization/individual has sold their raw materials, machinery, equipment or products at the domestic market without customs declaration;

d) The declaration of products to be exported carried out by the organization/individual is found to be in breach of regulations or inappropriate to the actual condition;

dd) The inspection shall be conducted on the basis of risk management in case where the organization/individual must immediately notify any change in site, address, manufacture scale, legal representative of the trader, conditional business lines, re-processing, change of the storage location specified in clause 1 Article 37 of this Decree.

Regarding the cases specified in point a and point b clause 1 of this Article, the organization/individual shall provide written explanation for the customs authority.  The inspection shall be only conducted after the organization/individual does not provide explanation or the customs authority claims that such explanation is unreasonable.”

23. Article 43 shall be amended as follows:

“Article 43. Customs procedures and customs inspection and supervision procedures that must be followed by in-transit goods

...

...

...

a) The first entry checkpoint shall be identified as follows:

a.1) As for the air and sea transportation, the first entry checkpoint is the port of destination written on the bill of lading.

If the port of destination written on the bill of lading is not a seaport or airport, the first entry checkpoint is the port where goods are unloaded when the seaship or aircraft enters Vietnam;

a.2) As for the rail transportation, the first entry checkpoint is the international intermodal rail terminal at the border area.

a.3) As for the land and inland waterway transportation, the first entry checkpoint is the international border checkpoint where goods are imported into Vietnam;

a.4) As for goods shipped by post or through express delivery services, the first entry checkpoint is the venue for completion of customs inspection and supervision.

b) The last exit checkpoint is the port where in-transit goods are transported out of Vietnam by a vehicle.

In-transit goods specified in the international multilateral agreements on the transit of goods to which Vietnam is a signatory, shall follow special regulations issued by the Government.

2. Customs application includes:

...

...

...

b) A photocopy of transportation document in case in-transit goods are transported by means of sea, air or rail transport;

c) An authentic copy of transit permit; written announcement of the specialized inspection result according to regulations of relevant laws.

3. The customs declarant shall:

a) Comply with regulations in clause 4 Article 25 of this Decree;

b) Transport goods along the route, to the border checkpoint and within the time limit as specified in clause 1 Article 65 of the Law on Customs;

c) Keep goods intact and ensure that the goods are protected by customs seal or the seal of transportation company.

In case the goods cannot be kept intact or protected by the customs seal or the seal of transportation company or transported along the route and within the time limit as prescribed due to force majeure, after taking necessary measures for minimizing and preventing losses, the customs declarant shall immediately notify the customs authority to take actions; in case the customs authority cannot be immediately notified, depending on each appropriate area, the customs declarant shall notify the police authority, border guard, coast guard or local government to take actions as per law;

d) Use a vehicle transporting in-transit goods that meet customs supervision conditions as specified in clause 2 Article 71 of the Law on Customs;

dd) Send an application to the customs office located at the first entry checkpoint, using the form issued by the Minister of Finance in case the in-transit goods undergo transshipment, are put into a warehouse, put into the same container with exported goods, or the mode of transport or vehicle is changed.

...

...

...

e) Put in-transit goods and exported goods into the same container. The in-transit goods put into the same container with exported goods shall meet the following conditions:

e.1) They must be packaged separately (packages or boxes);

e.2) The in-transit goods are not included in the list of Commodities within the Prime Minister’s jurisdiction to give permission for transit;

e.3) The in-transit goods shall be put into the same container with exported goods at the container freight station in the last exit checkpoint or the venue where inspection and supervision of goods shipped by post or though express delivery services are carried out.

g) Present the goods for on-site inspection at the request of the customs authority.

4. The customs office located at the entry checkpoint shall:

a) Receive and process the customs application specified in clause 2 of this Article;

b) Conduct customs supervision in accordance with clause 7 of this Article;

c) Carry out on-site inspection of the goods in case of any sign of violations;

...

...

...

dd) In case the in-transit goods undergo transshipment, are put into a warehouse, put into the same container with exported goods, or the mode of transport or vehicle is changed and the location meets the conditions specified in point dd clause 3 of this Article and is appropriate to the in-transit route registered with the customs authority, the customs authority where the application for inspection is received shall make a handover record enclosed with the approved application and submit them to the customs office at the location where the in-transit goods undergo transshipment, are put into a warehouse, put into the same container with exported goods, or the mode of transport or vehicle is changed.

5. The customs office which manages the location where the in-transit goods undergo transshipment, are put into a warehouse or the mode of transport or vehicle is changed shall:

a) Receive the shipment of goods and examine whether the seals are broken or not, or whether the goods are intact or not, and make comparison with that mentioned in the handover record;

b) Supervise acts of transshipping goods, putting goods into the warehouse or the same container with exported goods and changing the mode of transport or the vehicle;

c) Initiate procedures for customs seal in case of any change in the customs seal or the seal of the transportation company;

d) Make a record to hand over the goods to the customs office at the exit checkpoint or at the location where the in-transit goods undergo transshipment, are put into the warehouse or the same container with exported goods or the mode of transport or vehicle is changed.

6. The customs office located at the exit checkpoint shall:

a) Inspect information on the customs declaration or the document which replaces the declaration on the customs electronic data processing system;

b) Examine whether the seals are broken or not, or whether the cargos are intact or not.

...

...

...

c) Carry out on-site inspection of the goods in case of any sign of violations;

d) Receive the application for putting the goods into the same container with exported goods in accordance with point dd clause 4 of this Article;

dd) Supervise the goods until they are actually exported.

7. Customs supervision shall be conducted as follows:

a) In-transit goods shall have customs or transportation company seals or be supervised by using means of technical equipment.  In case where the goods cannot be sealed, the customs declarant shall take full responsibility for keeping the goods intact;

b) In-transit goods included in the list of Commodities prohibited from business, export or import or suspended from export/import; goods included in the list of exports or imports under permits, goods on which excise tax is imposed shall be supervised by using means of technical equipment;

c) In-transit goods which are weapons, bullets, explosive materials and highly dangerous goods shall be supervised by means of technical equipment or supervised directly by customs officers.

24. Article 44 shall be amended as follows:

“Article 44. Customs procedures and customs inspection and supervision procedures that must be followed by goods transshipped at seaports

...

...

...

2. Transshipment of the goods specified in this Article shall includes acts of loading and unloading, shipping and storing goods and changing containers as required by the transporter at the entry checkpoint or the exit checkpoint.

The duration of storage of the transshipped goods shall not exceed 30 days from the date on which customs procedures are completed at the entry checkpoint.

In case the transshipped goods while being stored at the Vietnam’s seaport are damaged or lost, thereby requiring additional time to implement remedial measures, the transshipment period shall be extended to correspond with the time required for implementation of such remedial measures. The extended period shall be approved by the customs authority where transshipment procedures are followed.

3. The transshipped goods shall be subject to customs supervision from the time they arrive at the Vietnam's seaport, during the period of storage and transport and until they are transported out of Vietnamese territory. The on-site inspection of the transshipped goods shall be only conducted in case of any sign of violations.

4. The customs declarant shall:

a) Make a customs declaration as specified in clause 4 Article 25 of this Decree or a document that can replace the customs declaration;

b) Be responsible for keeping the goods intact and ensuring that the goods are protected by the customs seal or the transportation company seal throughout the transport and storage at the port.

c) Present the goods for on-site inspection at the request of the customs authority;

d) Transport all the transshipped goods to the foreign country within the time limit stipulated in clause 2 of this Article.

...

...

...

a) Receive and process the customs declaration or the document which replaces the declaration;

b) Supervise the transshipped goods;

c) Initiate customs seal procedures for equipment used for containing the goods if the seal of the transportation company is broken;

d) Carry out on-site inspection of the goods in case of any sign of violations.

6. The customs office located at the exit checkpoint shall:

a) Inspect information on the customs declaration or the document which replaces the declaration;

b) Check the customs seal or the seal of the transportation company or the intactness of the goods that cannot be sealed;

c) Supervise the transshipped goods that are loaded onto the vehicle and transported out of the country;

d) Carry out on-site inspection of the goods in case of any sign of violations.

...

...

...

25. Article 47 shall be amended as follows:

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

1. A trader may re-import his/her goods that have not yet been used and are returned. Goods processed under contracts with foreign traders are prohibited from re-import for destruction.

2. Customs application includes:

a) A customs declaration;

b) A photocopy of transportation document in case the goods are transported by means of sea, air or rail transport.

3. Customs procedures shall be followed in accordance with Section 5 of this Chapter. The customs declarant is not required to submit the import license and the notification of the specialized inspection result, otherwise provided for by law on specialized inspection and management.

4. Tax policies applicable to exported goods that must be re-imported shall be implemented in accordance with regulations of the tax law.

5. Regarding goods re-imported for destruction, repair or recycling, and then re-exported or re-imported for re-export to a third country or exported to a free trade zone, the period of destruction/re-export shall not exceed 12 months from the date of registration of the re-import declaration. Regarding special goods of which the period for repair/recycling exceeds 12 months as required by the production cycle, the customs authority shall make a decision as agreed by the parties.

...

...

...

6. Procedures for re-exporting the repaired/recycled goods shall be followed according to Section 5 of this Chapter.

7. Goods that have been repaired/recycled but cannot be re-exported shall be disposed as follows:

a) With regard to repaired/recycled products that are goods processed/manufactured for export, customs procedures shall be followed to enable them to be sold domestically or destroyed.

Regarding raw materials or supplies (including those for manufacture of packages of exports), imported supplies or semi-finished products that are incorporated into exports; finished products imported to be packaged, labeled or attached, assembled into products to be exported or packaged with products as a whole for export, if they are sold domestically, the declaration shall be made and taxes shall be paid.  

b) With regard to repaired/recycled products that are not goods processed/manufactured for export, they shall be sold domestically as the re-imported goods. Tax-related issues shall be settled according to the tax law;

c) In case products are processed and manufactured for export and re-imported for repair or recycling but only part of the raw materials and supplies can be used to continue manufacturing products to be exported (same or different types of products), they must be monitored and separate norms for product codes must be established after the repair/recycling. Scraps, rejects and wastes produced from the repair/recycling process shall be monitored and disposed similarly to scraps, rejects and wastes from processing and manufacture of goods to be exported.

8. Regarding re-imported goods that are exported products made of imported raw materials or supplies exempted from the import duty; foreign-originating exports on which the import duty is refunded, the customs authority where customs procedures for re-import are completed shall notify the customs authority where final account procedures or tax refund procedures are completed (if both are different) of the case where the goods cannot be re-exported as mentioned in clause 7 of this Article or the period has expired as specified in clause 5 of this Article to deal with tax issues according to regulations.

9. In case the exported goods that have been already used are re-imported for recycling or warranty at the request of the foreign trader, and then they are re-exported, customs procedures shall be followed in accordance with regulations of Article 50 of this Decree.”

26. Article 48 shall be amended as follows:

...

...

...

1. Customs application includes:

a) A customs declaration;

b) A photocopy of commercial invoice in case the goods are exported to the foreign country or bill of sale or VAT invoice in case the goods are exported to the free trade zone.

2. Customs procedures shall be followed in accordance with Section 5 of this Chapter.

3. In case the goods (except for those prohibited or suspended from import) are subject to customs supervision but are misdelivered, lost, abandoned or rejected due to non-compliance with contracts, if the transporter or consignor send an application for re-export (in which reasons for such events are clearly stated) or the goods must be re-exported according to the competent authority's decision, they shall be transported out of the territory of Vietnam across the entry checkpoint or the international border checkpoint.”

27. Article 49 shall be amended as follows:

“Article 49. Customs procedures for equipment used for containing goods by the temporary import – temporary export rotation method

1. Equipment used for containing goods by the rotation method of temporary import – re-export or temporary export – re-import, includes:

a) Container with or without suspension hooks;

...

...

...

c) Flexible tanks inside containers for liquid storage;

d) Other types of equipment which can be used multiple times for containing or packaging exported and imported goods.

2. The time limit for temporary import – re-export or temporary export – re-import shall be agreed under the contract between the trader and his/her partner, and registered with the customs authority where customs procedures are completed. In case the extension of the time limit for temporary import – re-export is required, the customs declarant shall make an additional customs declaration or send an application for such extension in case of declaration of Manifest and submit 01 photocopy of written agreement with the partner on extension of the time limit for temporary import – re-export or temporary export – re-import to the Customs Sub-department where temporary import – temporary export procedures are followed before  the temporary import – temporary export time limit registered with the customs authority has expired.

Regarding equipment containing goods by the rotation method specified in point a, point b clause 1 of this Article, the time limit for temporary import – re-export or temporary export – re-import shall not exceed 24 months, except for the case where such equipment is containing unclaimed goods at the customs supervision area.

3. In the cases specified in point a, point b clause 1 of this Article, customs procedures shall be followed as follows:

a) The customs declarant shall make declaration and submit an application at the customs office located in the border checkpoint.  The application includes:

a.1) 02 authentic copies of Manifest of goods temporarily imported or temporarily exported or re-exported or re-imported, using the form promulgated by the Minister of Finance;

a.2) A photocopy of transportation document in case the equipment does not contain the goods;

a.3) An authentic copy of written announcement of the specialized inspection result according to regulations of the law on specialized inspection and management.

...

...

...

c) By January 15, the customs declarant shall send annual reports on use and locations for storage of equipment containing the goods to the customs authority.

4. In the cases specified in point c, point d clause 1 of this Article, customs application and procedures shall be regulated as follows:

a) The customs declarant shall make declaration and submit an application at the customs office located in the border checkpoint or the customs office where procedures for exporting/importing goods contained by equipment by the rotation method are completed.  The application includes:

a.1) A customs declaration;

a.2) A photocopy of transportation document in case the goods are transported by means of sea, air or rail transport and the equipment does not contain exported/imported goods;

a.3) An authentic copy of license or written announcement of the specialized inspection result according to regulations of the law on specialized inspection and management.

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

5. Storage locations shall be regulated as follows:

Equipment containing goods by the rotation method shall be stored at locations notified by the customs declarant to the customs authority when temporary import procedures are followed.

...

...

...

6. Equipment containing goods by the rotation method shall be repurposed in accordance with clause 5 Article 25 of this Decree.

7. In case the goods are exported or imported under a sales contract, financial lease contract or another method, customs procedures for equipment containing such goods as specified in clause 1 of this Article shall be the same as that for exported or imported goods specified in Section 5 of this Chapter.”

28. Article 50 shall be amended as follows:

“Article 50. Customs procedures for goods temporarily exported for re-import and temporarily imported for re-export

1. Cases of temporary export - re-import, temporary import - re-export include:

a) Equipment, machinery, heavy equipment, means of transportation, moulds or models temporarily exported for re-import or temporarily imported for re-export for execution of investment projects, manufacture, construction and installation of works, experimentation, research and development of products;

b) Seaships and aircrafts temporarily exported for re-import or temporarily imported for re-export for repair and maintenance;

c) Machinery, equipment, components, spare parts or items temporarily exported for re-import or temporarily imported for re-export for replacement or repair of Vietnam’s seaships and aircrafts in foreign countries or foreign seaships and aircrafts anchored at Vietnamese ports;

d) Goods temporarily exported for re-import or temporarily imported for re-export for organization or participation in fairs, exhibitions or product introduction;

...

...

...

e) Goods temporarily exported for re-import or temporarily imported for re-export for warranty, repair or replacement;

g) Other goods temporarily exported for re-import or temporarily imported for re-export.

2. Regarding goods temporarily imported for re-export, a customs application includes:

a) A customs declaration;

b) Regarding goods temporarily imported, the following documents are required:

b.1) A photocopy of transportation document in case the goods are transported by means of sea, air or rail transport (if any);

b.2) An authentic copy of license for temporary import for re-export as per law; written announcement of the specialized inspection result according to regulations of the law;

b.3) A photocopy of contract to supply repair and maintenance services for seaship and aircraft in the case specified in point b clause 1 of this Article;

b.4) A photocopy of document certified by a competent authority on organization or participation in fairs or exhibitions (except for product introduction) in the case specified in point d clause 1 of this Article;

...

...

...

3. Regarding goods temporarily exported for re-import, a customs application includes:

a) A customs declaration;

b) Regarding goods temporarily exported, the following documents are required:

b.1) An authentic copy of license for temporary export for re-import as per law; written announcement of the specialized inspection result according to regulations of the law;

b.2) A photocopy of document certified by a competent authority on organization or participation in fairs or exhibitions (except for product introduction).

c) Regarding goods re-imported, a photocopy of transportation document in case the goods are transported by means of sea, air or rail transport (if any).

4. Customs authorities where customs procedures are followed shall be regulated as follows:

The customs declarant is entitled to select a customs authority located at a convenient place to follow customs procedures for temporary export - re-import, temporary import - re-export.

5. Customs procedures shall be followed as follows:

...

...

...

b) Regarding machinery, equipment, components, spare parts or items temporarily exported for re-import or temporarily imported for re-export for replacement or repair of Vietnam’s seaships and aircrafts under contracts to supply repair and maintenance services, customs procedures shall be followed according to regulations on processing as instructed by the Minister of Finance. 

6. Time limit for temporary export - re-import, temporary import - re-export shall be regulated as follows:

a) Regarding the cases specified in points a, b, c, e and g clause 1 of this Article, the time limit shall be agreed by the trader and his/her partner and registered with the customs authority.

In case the extension of the time limit for temporary import – temporary export as agreed with the partner is required, before the temporary import – temporary export time limit registered and specified in the customs declaration has expired, the customs declarant shall make an additional customs declaration and submit 01 photocopy of written agreement with the partner on extension of the time limit for temporary import – re-export or temporary export – re-import to the customs authority where temporary import – temporary export procedures are followed. In case of temporary import – temporary export of goods for execution of a project; the time limit must not be extended beyond the deadline for execution of such project;

b) Regarding the case specified in point d clause 1 of this Article, the time limit for re-export/re-import shall be regulated as follows:

b.1) Goods temporarily imported for organization or participation in a fair, exhibition or introduction of products in Vietnam shall be re-exported within 30 days from the ending date of the fair, exhibition or introduction of products registered with the customs authority;

b.2) The time limit for temporary export of goods for participation in the fair, exhibition or introduction of products in a foreign country is 01 year from the date on which the goods are temporarily exported; After the time limit has expired, if the goods have not yet been re-imported, they shall be subject to tax and other financial obligations as per Vietnamese law.

c) Regarding the case specified in point dd clause 1 of this Article, the time limit for temporary import – re-export or temporary export – re-import shall be consistent with the actual time on which the work arises and registered with the customs authority. In case the extension of the time limit for temporary import – temporary export is required, before the temporary import – temporary export time limit registered and specified in the customs declaration has expired, the customs declarant shall make an additional customs declaration and submit 01 photocopy of document proving that the time limit during which the work arises is extended to the customs authority where temporary import – temporary export procedures are followed.

7. In case the temporarily imported or exported goods are sold domestically, customs procedures for import/export shall be followed in accordance with Section 5 of this Chapter.

...

...

...

29. Clauses 2, 5 and 6 shall be amended and clause 7 shall be added to Article 59 as follows:

a) Clause 2 shall be amended as follows:

“2. Outbound/inbound persons are not required to complete customs declaration if they do not keep luggage that exceeds the duty-free allowance according to the tax law, or do not have luggage shipped before or after their trips.

Any good carried by the inbound/outbound person and exceeding the duty-free limit allowance through the customs-controlled area without making a customs declaration shall be considered as an illegal import or export and shall be handled in accordance with the law.

While making the customs declaration, the customs declarant must not combine duty-free allowances for different inbound persons to declare the duty-free allowance for one inbound person only, except the case where he/she makes declaration for luggage of different persons in his/her family who are on the same trip.  The customs declaration of duty-free allowance shall be made for each entry.”

b) Clause 5 shall be amended as follows:

“5. Inbound or outbound persons are allowed to have their luggage temporarily safe-kept at the warehouse of the port/warehouse operator at the border checkpoint and to receive their luggage back after their entry or exit.  The duration during which the luggage is temporarily safe-kept shall not exceed 180 days from the date on which it is safe-kept at the warehouse.

Before the end of the working day, the port/warehouse operator shall send information on luggage safe-kept at the warehouse to the customs office at the checkpoint according to the form enclosed with this Decree.”

c) Clause 6 shall be amended as follows:

...

...

...

d) Clause 7 shall be added as follows:

“7. In case luggage is transported by air without luggage tag and the luggage owner cannot be identified, the airline shall be responsible for cooperating with the customs authority to dispose the luggage in accordance with regulations of law.”

30. Clauses 4, 5, 6 and 7 Article 60 shall be amended as follows:

a) Clause 4 shall be amended as follows:

“4. Each inbound person shall follow customs procedures for his/her luggage before or after his/her trip within 30 days from the date on which it is shipped to the entry checkpoint. If the luggage exceeds the duty-free allowance, customs procedures shall be followed right after the entry.

b) Clause 5 shall be amended as follows:

“5. In case the inbound person’s luggage has total customs value that exceeds the duty-free allowance stipulated in point d, clause 1, Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, is included in the list of commodities that require an import license as per law, has total customs value that does not exceed 20 million Vietnam-dong or is a completed product with total customs value that exceeds 20 million Vietnam-dong, an import license is not required when import procedures are followed.”

c) Clause 6 shall be amended as follows:

  “6. In case the inbound person’s luggage which is included in the list of commodities that require an import license as per law has total customs value that exceeds the duty-free allowance stipulated in clause 5 of this Article, at the time of initiation of import procedures, the inbound person shall present a license to import goods. In case the import license is not available, the customs authority shall take actions according to regulations.

...

...

...

“7. When following customs procedures for importing the luggage stipulated in clause 1 of this Article, if the inbound person does not have a customs declaration for outbound/inbound persons as stipulated in point c, clause 2 of this Article, the aforesaid person’s luggage shall not be eligible for the duty-free allowance according to clause 1, Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, and the inbound person shall implement policies on management of imports in accordance with clause 5 of this Article.”

31. Article 60a shall be added as follows:

 “Article 60a. Customs procedures and customs inspection and supervision procedures that must be followed by goods provided for outbound aircrafts or foreign seaships anchored at Vietnamese seaports

1. Goods imported to be provided for outbound aircrafts or foreign seaships anchored at Vietnamese seaports shall be stored at:

a) Bonded warehouses;

b) Border-checkpoint areas where inbound/outbound aircrafts and seaships exit;

c) Food processing and manufacturing facilities.

2.  Goods provided for outbound aircrafts and seaships shall undergo customs procedures and customs inspection and supervision procedures corresponding to the form of export/import and shall be registered under the same declaration and delivered/received in multiple times.”

32. Article 61 shall be amended as follows:

...

...

...

1. Regarding an inbound aircraft:

a) Customs application:

a.1) A customs declaration of the goods imported by air transport in case the aircraft carries the imported goods;

a.2) Information about the master bill of lading and house bill of lading for the imported goods in case the aircraft carries the imported goods;

a.3) A list of passengers which is applicable to a passenger aircraft;

a.4)  List of pilot team members;

a.5) Manifest of checked luggage which is applicable to a passenger aircraft;

a.6) Passenger Name Record;

a.7) Information about the flight, including air route, flight number, name of the airline, checkpoint, number of passengers and arrival time.

...

...

...

b.1) At least 03 hours prior to the expected arrival time of the aircraft if the flight duration is longer than 03 hours;

b.2) At least 30 minutes prior to the expected arrival time of the aircraft if the flight duration is shorter than 03 hours;

b.3) At least 24 hours prior to the expected arrival time of the aircraft regarding Passenger Name Record (PNR).

c) Deadline for amendments to the customs application: 

c.1) Documents specified in point a.1, a.2 clause 1 of this Article shall be amended before customs procedures for goods are completed and the goods have not yet been transported out of the customs-controlled area;

c.2) Documents specified in point a.3, a.4, a.5, a.7 clause 1 of this Article shall be amended before or right after the aircraft lands and stops at the specified location.

c.3) Documents specified in point a.6 clause 1 of this Article shall be amended at least 08 hours prior to the expected arrival time of the aircraft.

2. Regarding an outbound aircraft:

a) Customs application:

...

...

...

a.2) A list of passengers which is applicable to a passenger aircraft;

a.3)  List of pilot team members;

a.4) Manifest of checked luggage which is applicable to a passenger aircraft;

a.5) Passenger Name Record;

a.6) Information about the flight, including air route, flight number, name of the airline, checkpoint, number of passengers and departure time.

b) Deadline for submission of customs application:

b.1) Before the departure time of the aircraft regarding the documents specified in points a.2, a.3, a.4 and a.6 of this clause;

b.2) Within 01 hour from the departure time of the aircraft regarding the document specified in points a.1 of this clause;

b.3) At least 24 hours prior to the expected departure time of the aircraft regarding the document specified in points a.5 of this clause;

...

...

...

c.1) Before the departure time of the aircraft regarding the documents specified in points a.2, a.3, a.4 and a.6 of this clause;

c.2) Within 24 hours from the departure time of the aircraft regarding the document specified in points a.1 of this clause;

c.3) At least 08 hours prior to the departure time of the aircraft regarding the document specified in points a.5 of this clause;

3. Regarding an in-transit aircraft:

The customs declarant shall follow entry procedures in accordance with clause 1 of this Article; when exit procedures are followed, if there is any change to documents, the customs declarant shall submit a customs application, including documents that are changed after entry by the deadline prescribed in clause 2 of this Article.

Regarding any aircraft which is landed for technical reasons, customs declaration procedures are not required but such aircraft must be subject to customs supervision.”

33. Article 63 shall be amended as follows:

 “Article 63. Customs procedures for inbound/outbound/in-transit aircraft

1. Declaration and submission of customs application

...

...

...

b) Regarding an inbound/outbound aircraft, if there is any amendment to its customs application that has been submitted, the customs declarant shall make declaration according to information criteria prescribed by the Minister of Finance and submit explanation documents and proof to the Vietnam National Single Window;

c) If the application has been submitted but the aircraft does not enter or exit the country, the customs declarant shall make declaration and send a request to cancel the customs application according to the information criteria prescribed by the Minister of Finance on the Vietnam National Single Window;

d) In case the Vietnam National Single Window fails to operate, the customs declarant shall declare 01 authentic copy of each document specified in clause 1 and clause 2 Article 61 of this Decree according to the form issued by the Minister of Finance and submit them to the customs authority where customs procedures for the inbound/outbound aircraft are completed.

In the cases specified in point b and point c of this clause, the customs declarant shall submit a written request for amendments or cancellation to the customs authority where customs procedures for the inbound/outbound aircraft are completed.

When errors in the Vietnam National Single Window are corrected, the customs declarant shall re-update information on electronic documents on the Vietnam National Single Window

2. Receipt and inspection of customs application:

a) The Vietnam National Single Window shall receive and inspect the declared information and respond to the customs declarant with reference number within 30 minutes from the time of receipt of the valid and full information.  If the declared information is not full or valid, the Vietnam National Single Window shall respond to the customs declarant with refusal to receive the application (clearly stating reasons) within 01 hour from the time of receipt of the application;

b) In case the Vietnam National Single Window fails to operate, the customs authority where customs procedures for the inbound/outbound aircraft are completed shall receive the physical application, inspect the fullness and validity of documents within 30 minutes from the time of receipt of the application and issue reference number.

3. Customs application inspection result processing

...

...

...

If the aircraft carries goods prohibited or suspended from import or goods against regulations of the law on environmental protection, the customs authority shall notify the customs declarant, the port/warehouse operator, the Airport Authority so that the goods are not unloaded at the port, except for the case where a license is issued by a competent authority.

Regarding an aircraft included in the list of aircrafts rejected or suspended from entry, exit or transit by the competent authority, the customs authority shall notify the customs declarant that the aircraft is not eligible for customs procedures;

b) In case the Vietnam National Single Window fails to operate, the customs authority shall send a written notification of the result of processing the application to the customs declarant;

c)  If the Airport Authority, Court, Police Authority and other competent authorities submit a written request for suspension of customs procedures for the inbound/outbound aircraft, the customs authority where such procedures are followed shall cooperate with functional authorities to take actions as per law.

4. Receipt, inspection and processing of the declared amendments to or cancellation of the customs application

a) The Vietnam National Single Window shall receive the declared information on amendments or cancellation and respond to the customs declarant within 30 minutes from the time of receipt of the full and valid information.

If the information is not full or valid, the Vietnam National Single Window shall respond to the customs declarant with refusal to receive the application (clearly stating reasons) within 30 minutes from the time of receipt;

b) The customs authority where such procedures are followed shall, according to explanation and proof provided by the customs declarant, inspect contents required to be amended or cancelled to give updates to the system or clearly state reasons in case of refusal and provide the result on the Vietnam National Single Window;

c) In case the Vietnam National Single Window fails to operate, the customs authority where customs procedures for the inbound/outbound aircraft are followed shall receive the physical application, inspect the fullness and validity of documents within 30 minutes from the time of receipt of the application.

...

...

...

The customs authority shall conduct customs supervision of the inbound/outbound/in-transit aircraft throughout the period of which the aircraft lands and stops at the airport.

On the basis of the declared information on the customs application for the inbound/outbound aircraft, the information provided by the airport operator as specified in Article 61 of this Decree and other relevant information (if any), the customs authority shall apply risk management to decide inspection forms and customs supervision measures appropriate to goods and vehicle.

During the supervision, if any sign of smuggling or illegally transporting goods or currencies is detected, the customs authority shall implement inspection and prevention measures as per law.”

34. Article 64 shall be amended as follows:

“Article 64. Responsibilities of airport operators, airlines or persons authorized by airlines

1. Responsibility of an airport operator:

a) At least 24 hours with regard to a scheduled flight or 01 hour with regard to a charter flight before the arrival time of an aircraft and before an airline completes airway procedures for outbound passengers and exported goods on the outbound/in-transit aircraft, the airport operator shall provide the following information for a customs office managing the airport:

a.1) Aircraft nationality;

a.2) Aircraft type;

...

...

...

a.4) Arrival and departure schedule;

a.5) Aircraft apron;

a.6) Passenger entrance gates;

a.7) Duration of loading and unloading goods onto or off the aircraft.

b) At least 01 hour before the arrival/departure time of the aircraft, the airport operator shall notify the customs authority when there is any change to the information specified in point a clause 1 of this Article;

c) The airport operator shall share data from cameras and X-ray scanners at international terminal with the customs authority to serve customs supervision and inspection of each inbound/outbound/in-transit aircraft, imported/exported/in-transit goods and luggage of inbound/outbound/in-transit passengers.

2. Responsibility of an airline or person authorized by the airline:

a) Declare the customs application with regard to the inbound/outbound/in-transit aircraft in a full, accurate and clear manner as required and within the prescribed time limit;

b) Take full responsibility to the law for the authenticity of the declared information and documents submitted, presented or sent to the Vietnam National Single Window; and for the information consistency between the application kept at the airline and that kept at the customs authority;

...

...

...

d) Only load exported goods onto the outbound aircraft if the aircraft is scheduled for an international flight following completion of a domestic flight when there is no good on board.

35. Article 65 shall be amended as follows:

“Article 65. Customs application and deadline for submission of customs application for inbound/outbound/in-transit seaship or seaship changing its destination

1. Regarding an inbound seaship:

a) Customs application:

a.1) General declaration;

a.2) List of seaship crew;

a.3)  Manifest of personal luggage carried by seaship crew or seaship employees;

a.4) Declaration of ship’s stores;

...

...

...

a.6) Manifest of goods in case the seaship carries goods;

a.7) Information about the master bill of lading and house bill of lading for the imported goods in case the seaship carries goods;

a.8) Manifest of dangerous goods in case the seaship carries dangerous goods.

b) Deadline for submission of customs application:

b.1) Regarding the documents specified in points a.2, a.3, a.4 and a.5 clause 1 of this Article: At least 08 hours prior to the expected arrival time of the seaship;

b.2) Regarding the documents specified in points a.1, a.6, a.7, a.8 clause 1 of this Article: At least 12 hours prior to the expected arrival time of the seaship if the ship’s journey duration is shorter than 05 days or at least 24 hours prior to the expected arrival time of the seaship in case of other journeys.

c) Deadline for amendments to the customs application: 

c.1) The documents specified in points a.1, a.2, a.3, a.4 and a.5 clause 1 of this Article shall be amended before or after the expected arrival time of the seaship;

c.2) The documents specified in point a.6, a.7, a.8 clause 1 of this Article shall be amended before the goods are transported out of the customs-controlled area.

...

...

...

a) Customs application:

a.1) General declaration;

a.2) List of ship crew;

a.3)  Manifest of personal luggage carried by seaship crew or seaship employees;

a.4) Declaration of ship’s stores;

a.5) List of passengers on board in case the seaship carries passengers;

a.6) Manifest of goods in case the seaship carries goods;

a.7) Manifest of dangerous goods in case the seaship carries dangerous goods.

When the seaship exits, if there is no change in the declared information after entry, the customs declarant only has to submit the general declaration specified in point a.1, clause 2 of this Article.

...

...

...

c) Deadline for amendments to the customs application:  Within 24 hours from the departure time of the seaship.

3. Regarding an in-transit seaship:

The customs declarant shall follow entry procedures in accordance with clause 1 of this Article; when exit procedures are followed, if there is any change to documents, the customs declarant shall submit a customs application, including documents that are changed after entry by the deadline prescribed in clause 2 of this Article.

4. Regarding a seaship changing its destination:

The COD  – Change Of Destination dossier and relevant documents specified in clause 1 of this Article shall be prepared before the seaship is expected to arrive at the next port of destination.”

36. Article 67 shall be amended as follows:

“Article 67. Customs procedures for inbound/outbound/in-transit seaship or seaship changing its destination

1. Declaration and submission of customs application with regard to an inbound/outbound seaship:

a) The customs declarant shall declare relevant documents specified in clause 1 and clause 2, Article 65 of this Decree according to information criteria prescribed by the Minister of Finance and submit them to the Vietnam National Single Window. In case the customs declarant does not have information on house bill of lading, he/she shall provide reference number of a dossier on the inbound seaship for the issuer of house bill of lading to declare full information on house bill of lading by the prescribed deadline and submit it to the Vietnam National Single Window;

...

...

...

c) If the application has been submitted but the seaship does not arrive or depart, the customs declarant shall make declaration and send a request to cancel the customs application according to the information criteria prescribed by the Minister of Finance on the Vietnam National Single Window;

d) In case the Vietnam National Single Window fails to operate, the customs declarant shall submit 01 physical application in accordance with regulations in the Government’s Decree No. 58/2017/ND-CP dated May 10, 2017 to the customs authority where customs procedures for the inbound/outbound seaship are completed.

When errors in the Vietnam National Single Window are corrected, the customs declarant shall re-update information on electronic documents on the Vietnam National Single Window.

In the cases specified in point b and point c of this clause, the customs declarant shall submit a written request for amendments or cancellation to the customs authority where customs procedures for the inbound/outbound seaship are completed;

dd) In case the outbound or inbound seaship engages in transshipment or ship-to-ship transfer at an anchorage or transshipment area announced by a competent authority, before the seaship arrives at the anchorage or transshipment area, the customs declarant shall notify a transshipment or ship-to-ship transfer plan to the customs authority managing such anchorage or transshipment area for supervision according to regulations.

2. Receipt and inspection of customs application with regard to an inbound/outbound seaship:

a) The Vietnam National Single Window shall receive and inspect the declared information and respond to the customs declarant with reference number within 01 hour from the time of receipt of the valid and full information.  If the declared information is not full and valid, the Vietnam National Single Window shall respond to the customs declarant with refusal to receive the application (clearly stating reasons) within 01 hour from the time of receipt of the application;

b) In case the Vietnam National Single Window fails to operate, the customs authority where customs procedures for the inbound/outbound seaship are followed shall receive the physical application, inspect the fullness and validity of documents within 01 hour from the time of receipt of the application and issue reference number.

3. Customs application inspection result processing with regard to an inbound/outbound seaship:

...

...

...

If the inbound seaship carries goods prohibited or suspended from import or goods against regulations of the law on environmental protection, the customs authority shall notify the customs declarant, the port/warehouse operator, the Maritime Administration so that the goods are not unloaded at the port, except for the case where a license is issued by a competent authority.

Regarding a seaship included in the list of seaships rejected or suspended from entry, exit or transit by the competent authority, the customs authority shall notify the customs declarant that the seaship is not eligible for customs procedures;

b) In case the Vietnam National Single Window fails to operate, the customs authority shall send a written notification of the result of processing the application to the Maritime Administration to initiate procedures for the inbound/outbound seaship;

c) The customs authority shall suspend customs procedures for seaships carrying goods which cause environmental pollution of shipping companies that fail to comply with regulations in point c clause 3 or point c clause 4 Article 68 of this Decree.

If a written request for suspension of customs procedures is granted by any of the functional authorities, including the Maritime Administration, Court, Police Authority, border guard, quarantine authority and another competent authority, the customs authority where customs procedures for the inbound/outbound seaship are followed shall cooperate with such functional authorities to take actions according to regulations.

4. Receipt, inspection and processing of customs application with regard to an in-transit seaship or seaship changing its destination:

a) Regarding an in-transit seaship:

Customs procedures for the in-transit seaship shall be followed in accordance with clause 3, clause 4 of this Article at the customs authority located in the port where the seaship arrives.

In case the in-transit seaship passes through the territorial waters, it shall meet the conditions prescribed in Article 23 of the 2012 Law on Vietnamese Sea; entry procedures shall be followed at the customs authority located at the first entry checkpoint, exit procedures shall be followed at the customs authority located at the last exit checkpoint;

...

...

...

b.1) In case the seaship is diverted to another seaport in Vietnam, the customs authority at the port where it departs shall receive information on change Of destination sent by the Maritime Administration, shipping company/shipping agent, prepare a COD dossier according to information criteria issued by the Minister of Finance and submit them to the customs authority at the port where the seaship is expected to arrive;

b.2) The customs authority at the port where the seaship arrives shall receive the COD dossier, respond to the COD dossier-preparing customs office and initiate customs procedures for the outbound seaship in accordance with clause 3,clause 4 of this Article;

b.3) If the system fails to operate, the customs authority at the port where the seaship departs shall prepare a COD dossier according to the form issued by the Minister of Finance; seal and attach it to the customs application specified in clause 3 Article 65 of this Decree, and send them to the customs declarant that will submit them to the customs authority at the port where the seaship arrives.

The customs authority at the port where the seaship arrives shall receive the sealed application from the customs authority at the port where the seaship departs, and respond to the COD dossier-preparing customs office.

5. Receipt, inspection and processing of the declared information on amendments to or cancellation of the customs application with regard to an inbound/outbound/in-transit seaship or seaship changing its destination:

a) The Vietnam National Single Window shall receive the declared information on amendments or cancellation and respond to the customs declarant within 01 hour from the time of receipt of the full and valid information.

If the information is not full or valid, the Vietnam National Single Window shall respond to the customs declarant with refusal to receive the application (clearly stating reasons) within 01 hour from the time of receipt;

b) The customs authority where such procedures are followed shall, according to explanation and proof provided by the customs declarant, inspect contents required to be amended or cancelled to give updates to the system or clearly state reasons in case of refusal and provide the result on the Vietnam National Single Window;

c) In case the Vietnam National Single Window fails to operate, the customs authority where customs procedures for the inbound/outbound/in-transit seaship or seaship changing its destination are followed shall receive the physical application, and inspect the fullness and validity of documents within 01 hour from the time of receipt of the application.

...

...

...

a) On the basis of the declared information on the customs application for the inbound/outbound/in-transit seaship or seaship changing its destination and other relevant information (if any), the customs authority shall apply risk management to decide inspection forms and customs supervision measures appropriate to goods and vehicle;

b) During supervision of acts of anchoring the seaship, loading/unloading goods, and moving within the customs area, if there is any ground to confirm that the goods are smuggled or illegally transported, the Captain of the Customs Team managing the supervision area, the Captain of the Customs Team in charge of customs procedures for the inbound/outbound/in-transit seaship or seaship changing its destination, the Captain of the Customs Control Team under the Regional Customs Sub-Department, the Captain of the Smuggling Prevention and Control Team under the Smuggling Investigation and Prevention Sub-Department or the deputy captain when authorized shall decide to conduct on-site inspection of the seaship, handle violations according to regulations of relevant laws or cease or postpone the departure of the seaship as per law;

c) On the basis of notification of the transshipment or ship-to-ship transfer plan, the customs authority shall conduct supervision according to risk management principles.”

37. Article 68 shall be amended as follows:

“Article 68. Responsibilities of Maritime Administration, seaport operators, captains and shipping companies or persons authorized by shipping companies

1. Responsibility of the Maritime Administration:

a) After receiving confirmation of the arrival time or the expected departure time of the seaship, the Maritime Administration shall immediately notify the customs authority and other specialized state management authorities at the seaport for cooperation;

b) After deciding to dispatch ships to exit, enter or transit to the port, or change the anchorage area designated for ships and boats (if any), the Maritime Administration shall notify the customs authority and other specialized state management authorities at the seaport of the time and location designated for ships and boats to anchor at the seaport.

c) The Maritime Administration where arrival/departure procedures are followed shall give a port departure permit or dispatch order to the customs authority at that port via the Vietnam National Single Window. In case the Maritime Administration has not yet connected to the Vietnam National Single Window, after the port departure permit or dispatch order at that port is given, it shall send 01 photocopy to the customs authority;

...

...

...

2. Responsibility of a seaport operator:

a) Share camera data with the customs authority in order to serve customs supervision of seaships and exported and imported goods which are stored at the seaport;

b) Notify the customs authority of the location of the expected warehouse where imported goods are stored before unloading the goods at the seaport;

c) Cooperate in customs supervision and inspection of the exported or imported goods that are transported to, stored at or transported out of the seaport according to the Law on customs and guidelines provided by the Minister of Finance.

3. Responsibility of a captain:

a) Operate an inbound seaship from the time it arrives at Vietnam's territory until it arrives at the customs area, and an outbound seaship from the time it exits the customs area until it exits Vietnam's territory along the right route and anchor the seaship in the anchorage area prescribed by the competent authority.  The competent authority shall give permission for change of the route or anchorage area if such change is required;

b) Only be entitled to transshipment or ship-to-ship transfer of goods or items on board when the consent is granted by the customs authority at the anchorage area licensed by the competent authority;

c) Transport goods stored at the seaport and causing environmental pollution and goods not eligible to be gathered at the port as declared by the shipping company or the person authorized by the shipping company when the seaship enters and exits Vietnam's territory at the request of the customs authority.

4. Responsibility of a shipping company or person authorized by the shipping company:

...

...

...

b) Take full responsibility to the law for the authenticity of the declared information and documents submitted, presented or sent to the Vietnam National Single Window; and for the information consistency between the application kept at the shipping company and that kept at the customs authority;

c) Transport goods stored at the seaport and causing environmental pollution and goods not eligible to be gathered at the port as declared by the shipping company or the person authorized by the shipping company when the seaship enters and exits Vietnam's territory at the request of the customs authority.”

38. Article 70 shall be amended as follows:

“Article 70. Customs application for outbound train

1. At inland international intermodal rail terminal:

a) An authentic copy of written confirmation of the order of trains in case customs procedures for the train are followed at the inland international intermodal rail terminal;

b) A photocopy of bill of lading (if any);

c) An authentic copy of manifest of the goods transported at the above terminal according to the form issued by the Ministry of Finance;

d) An authentic copy of list of passengers on board and passengers who follow customs procedures at the inland international intermodal rail terminal (if any).

...

...

...

a) Documents specified in point b, point clause 1 of this Article;

b) An authentic copy of intermodal freight transport document;

c) An authentic copy of written confirmation of the order of trains;

d) An authentic copy of list of passengers on board and passengers who follow customs procedures at the international intermodal rail terminal at the border area (if any).”

39. Article 71 shall be amended as follows:

“Article 71. Deadline for provision of information and receipt of customs application

1. Deadline for provision of information on customs application:

a) Regarding an inbound train:

a.1) At international intermodal rail terminal at a border area: the customs declarant shall submit the documents specified in point c clause 1, Article 69 of this Decree according to information criteria prescribed by the Minister of Finance and the attached copies of the documents specified in points a, b, d and dd clause 1 Article 69 of this Decree through the customs electronic data processing system before the train arrives at the international intermodal rail terminal at the border area;

...

...

...

In case the customs electronic data processing system fails to operate or is not capable, the customs declarant shall submit the physical documents specified in clause 1 Article 69 of this Decree to the customs office at the international intermodal rail terminal at the border area when the train arrives at the international intermodal rail terminal at the border area and the physical documents specified in clause 2 Article 69 of this Decree to the customs office at the inland international intermodal rail terminal when the train arrives at the inland international intermodal rail terminal.

b) Regarding an outbound train:

b.1) At inland international intermodal rail terminal: the customs declarant shall submit the documents specified in point c clause 1, Article 70 of this Decree according to information criteria prescribed by the Minister of Finance and the attached copies of the documents specified in points a, b and d clause 1 Article 70 of this Decree through the customs electronic data processing system 30 minutes before the passenger train departs and 01 hour before the goods train departs;

b.2) At international intermodal rail terminal at the border area: the documents specified in clause 2 Article 70 of this Decree shall be submitted through the customs electronic data processing system 30 minutes before the passenger train departs and 01 hour before the goods train departs;

In case the customs electronic data processing system fails to operate or is not capable, the customs declarant shall submit the physical documents specified in clause 1 Article 70 of this Decree to the customs office at the inland international intermodal rail terminal 30 minutes before the passenger train departs and 01 hour before the goods train departs. The documents specified in clause 2 Article 70 of this Decree shall be submitted or presented to the custom office at the international intermodal rail terminal at the border area 30 minutes before the passenger train departs and 01 hour before the goods train departs;

c) When the IT system is capable of electronic declaration, the customs declarant shall make declaration on the system according to regulations.

2. Deadline for amendments to the customs application: 

The customs declarant shall amend the documents and information before and after completion of inspection of the customs application with regard to the inbound/outbound train by the deadline prescribed in clause 1 of this Article and before the goods are transported out of the customs-controlled area.

3. Receipt of customs application with regard to an inbound/outbound international intermodal train:

...

...

...

If the information on the customs application is not full, the customs electronic data processing system will respond and request the customs declarant to amend the application in according to regulations;

b) In case the customs electronic data processing system fails to operate, the customs office at the international intermodal rail terminal at the border area and the inland international intermodal rail terminal shall receive the physical documents submitted or presented by the customs declarant according to Articles 69, 70 and 71 of this Decree.”

40. Clause 1 and clause 3 Article 72 shall be amended as follows:

a) Clause 1 shall be amended as follows:

“1. The customs application submitted and presented by the customs declarant according to Article 69, 70 or 71 of this Decree shall be processed as follows:

a) Check and collate information written on the customs application about railway car codes, quantity of railway cars or containers, seal number (if any) for each railway car or container containing checked luggage or goods; check customs seal provided by the transport organization (if any) for each railway car or container containing checked luggage or goods;

b) Issue a customs seal to each railway car containing checked luggage or goods subject to customs supervisions and transported to the international intermodal rail terminal at the border area or the inland international intermodal rail terminal; regarding overweight, oversize or break-bulk goods that cannot be sealed, the train captain shall be responsible for keeping checked luggage, goods and railway car during the process of transportation to the destination terminal according to regulations;

c) Hand over imported/exported goods subject to customs supervision to the customs office at the international intermodal rail terminal at the border area if such goods are transported by the outbound train or to the customs office at the inland international intermodal rail terminal if such goods are transported by the inbound train according to the form prescribed in the Minister of Finance;

d) Verify and stamp documents submitted by the station master or the train captain or his/her legal representative; issue customs seals to documents handed over to the station master or the train captain or his/her legal representative to send them to the customs office at the international intermodal rail terminal at the border area or inland international intermodal rail terminal in accordance with regulations;

...

...

...

e) If there is any sign of transportation of goods against the law on customs, the Captain of customs team at the international intermodal rail terminal shall decide to conduct on-site inspection of the train or implement other professional measures as per law."

b) Clause 3 shall be amended as follows:

“3. The customs authority shall initiate customs procedures for the inbound/outbound intermodal train within 01 hour from the time on which the customs declarant fully submits or presents the customs application in accordance with Articles 69, 70 and 71 of this Decree."

41. Title and clause 1 Article 73 shall be amended as follows:

a) Title of Article 73 shall be amended as follows:

“Article 73. Responsibilities of station masters and captains of international intermodal trains”

b) Clause 1 shall be amended as follows:

“1. Responsibility of a station master:

a) Notify, in advance, the customs office at the international intermodal rail terminal online, in writing or by fax of information about the inbound/outbound train’s itinerary, including locomotive head or railway car codes; location, time of arrival, stop or departure; information about imported/exported goods, or luggage of inbound or outbound passengers, including location, time of loading or unloading goods into/from the train and any change to information concerning the train, goods or luggage;

...

...

...

c) Submit or present documents included in the customs application and initiate customs procedures according to regulations;

d) Take responsibility for the authenticity of documents submitted to the customs authority;

dd) Arrange warehouses for storage of imported/exported goods separately from domestic goods areas, thereby ensuring customs supervision of the international intermodal train and imported/exported goods. Cooperate with the customs authority in inspection, supervision and control in order to prevent and promptly detect violations against regulations of the law on customs, occurring on the train and at international intermodal rail terminals.”

42. Title of Section 4 Chapter IV shall be amended as follows:

“Section 4. CUSTOMS PROCEDURES AND CUSTOMS INSPECTION AND SUPERVISION PROCEDURES FOR INBOUND/OUTBOUND/IN-TRANSIT MOTOR VEHICLES, MOTORCYCLES AND MOPEDS”

43. Article 74 shall be amended as follows:

“Article 74. Customs application and deadline for customs declaration of inbound motor vehicle/motorcycle/moped that is motor vehicle/motorcycle/moped temporarily imported from a foreign country or Vietnamese motor vehicle/motorcycle/moped re-imported

1. Customs application with regard to an inbound motor vehicle/motorcycle/moped:

a)  Intermodal transportation permit or transport permit or written consent granted by a competent authority: 01 photocopy is submitted or authentic copy is presented;

...

...

...

c) An authentic copy of customs declaration of temporarily imported - re-exported road vehicle; or temporarily exported - re-imported road vehicle, which is certified by the customs office at the border checkpoint where customs procedures for temporary export are completed.

d) An authentic copy of declaration of information on imported goods with regard to a vehicle carrying imported goods.

Documents specified in points b, c and d of this clause shall be prepared according to the forms issued by the Minister of Finance.

2. Deadline for submission of the customs application:

a) The customs declarant shall submit the customs application specified in clause 1 of this Article to the customs authority when the vehicle arrives at the border checkpoint;

b) The customs declarant is entitled to amend the documents specified in clause 1 of this Article before the goods are transported out of the customs-controlled area;

c) When the IT system is capable of electronic declaration, the customs declarant shall make declaration on the system according to regulations.

3. Regarding an inbound motor vehicle under the Agreement on Facilitation of Greater Mekong Subregion Cross-Border Transport of Goods and People (GMS Agreement), regulations in such Agreement and guiding documents shall prevail.”

44. Article 75 shall be amended as follows:

...

...

...

1. Customs application with regard to an outbound motor vehicle/motorcycle/moped:

a)  Intermodal transportation permit or transport permit or written consent granted by a competent authority: 01 photocopy is submitted or authentic copy is presented;

b) An authentic copy of list of passengers with regard to a passenger motor vehicle;

c) An authentic copy of customs declaration of temporarily exported - re-imported road vehicle; or temporarily imported - re-exported road vehicle, which is certified by the customs office at the border checkpoint where customs procedures for temporary import are completed.

Documents specified in points b and c of this clause shall be prepared according to the forms issued by the Minister of Finance.

2. Deadline for submission of the customs application:

a) The customs declarant shall submit the customs application specified in clause 1 of this Article to the customs authority when the vehicle arrives at the border checkpoint;

b) The customs declarant is entitled to amend the documents specified in clause 1 of this Article before the vehicle exits the country;

c) When the IT system is capable of electronic declaration, the customs declarant shall make declaration on the system according to regulations.

...

...

...

45. Article 77 shall be amended as follows:

“Article 77. Customs procedures for inbound/outbound motor vehicle, motorcycle or moped

1. Responsibility of the customs declarant:

a) Write and sign a customs declaration of temporarily imported – re-exported, temporarily exported – re-imported vehicle, using the form issued by the Ministry of Finance; submit and present the customs application stipulated in Article 74, 75 hereof.  Bring the vehicle to the inspection area as required by the customs authority;

b) In case of re-export or re-import, if the customs declarant cannot present the customs declaration of temporarily imported - re-exported or temporarily exported - re-imported of road vehicle, which is certified by the customs office at the border checkpoint, the aforesaid declarant shall provide explanation in writing and rewrite the customs declaration.

2. Responsibility of the customs authority:

a) Receive the customs application submitted/presented by the customs declarant, and put information into the road vehicle management software;

b) Inspect the application and documents included in the customs application according to the Article 74, 75 hereof and the Government’s regulations on management of foreign vehicles which are imported into Vietnam;

c) Refuse to receive the application and documents which are insufficient and invalid, and provide explanation of the refusal and contents to be amended for the customs declarant;

...

...

...

dd) Provide free customs declaration of the vehicle for the customs declarant when the management software fails to operate; and provide guidance on declaration of information for the customs declarant.

e) Apply the risk management method to inspection of the customs application, physical verification and confirmation of temporary import - re-export or temporary export – re-import of the inbound/outbound motor vehicle, motorcycle or moped.

3. Customs inspection of an outbound/inbound vehicle:

The Captain of customs team, on the basis of the risk management method or in case there is any reasonable ground to verify that the goods carried by the vehicle are smuggled or illegally transported, shall make a decision on on-site inspection of the aforesaid vehicle or implementation of other professional measures according to laws.

4. Customs supervision of an outbound/inbound motor vehicle, motorcycle or moped:

a) Within the customs area, the customs authority shall preside over and use technical equipment to carry out supervision the outbound/inbound motor vehicle, motorcycle or moped;

b) Outside the customs area, the police authority shall preside over and cooperate with relevant ministries and authorities in inspection and supervision of the outbound/inbound motor vehicle, motorcycle or moped.

5. If inspection is carried out in the form of "single-window, single-stop", regulations on single-window, single-stop customs procedures or national single-window mechanism shall be complied with.

46. Title of Section 5 Chapter IV shall be amended as follows:

...

...

...

47. Article 79 shall be amended as follows:

“Article 79. Customs application, deadline for submission of customs application; receipt and processing of customs application with regard to inbound/outbound inland waterway vessel crossing inland waterway border checkpoint

1. Customs application with regard to an inbound inland waterway vessel temporarily imported from a foreign country or Vietnamese inland waterway vessel re-imported:

a) A cross-border waterway transportation permit issued by a competent authority: 01 photocopy is submitted, 01 authentic copy is presented;

b) 01 authentic copy of customs declaration of temporarily imported – re-exported inland waterway vessel, or customs declaration of temporarily exported – re-imported inland waterway vessel, certified by the customs office at the border checkpoint where customs procedures for temporary export are completed;

c) 01 authentic copy of manifest of materials and articles stored on board;

d) 01 authentic copy of list of crew or employees (if any);

dd) 01 authentic copy of manifest of personal luggage carried by crew or employees;

e) 01 authentic copy of manifest of goods in case the vessel carries goods;

...

...

...

Documents specified in points b, c, d, dd, e and g of this clause shall be prepared according to the forms issued by the Minister of Finance.

2. Customs application with regard to an outbound foreign inland waterway vessel re-exported or Vietnamese inland waterway vessel temporarily exported:

a) A cross-border waterway transportation permit issued by a competent authority: 01 photocopy is submitted, 01 authentic copy is presented;

b) 01 authentic copy of customs declaration of temporarily imported – re-exported inland waterway vessel, or customs declaration of temporarily exported – re-imported inland waterway vessel, certified by the customs office at the border checkpoint where customs procedures for temporary import are completed;

c) 01 authentic copy of list of crew or employees (if any);

d) 01 authentic copy of manifest of materials and articles stored on board;

dd) 01 authentic copy of manifest of personal luggage carried by crew or employees;

e) 01 authentic copy of manifest of goods in case the vessel carries goods;

g) 01 authentic copy of list of passengers in case the vessel carries passengers.

...

...

...

3. The customs declarant shall write and sign the customs declaration of temporarily imported – re-exported inland waterway vessel, or the customs declaration of temporarily exported – re-imported inland waterway vessel according to the form issued by the Minister of Finance; present the customs application for the inbound/outbound inland waterway vessel (boat or canoe) according to clause 1, clause 2 of this Article; take full responsibility for the authenticity of the information provided for the customs authority.

In case of re-export or re-import, if the customs declarant cannot present the customs declaration of temporarily imported – re-exported inland waterway vessel or the customs declaration of temporarily exported - re-imported inland waterway vessel, certified by the customs office at the border checkpoint, he/she shall provide explanation in writing and rewrite either of the above customs declaration.

When the IT system is capable of electronic declaration, the customs declarant shall make declaration on the system according to regulations.

4. Receipt and processing of the customs application:

a) The customs authority shall receive the customs application and apply the risk management method to inspection of the customs application, physical verification and confirmation of temporary import - re-export or temporary export – re-import of the inbound/outbound inland waterway vessel.

It shall refuse to receive the application and documents which are insufficient and invalid, and provide explanation of the refusal and contents to be amended for the customs declarant.

The customs authority shall print out the customs declaration of temporarily imported – re-exported or temporarily exported—re-imported inland waterway vessel from the system when the application is sufficient and valid, append the customs officer’s seal and the "VIETNAM CUSTOMS" seal promulgated by the Director of the Department of Customs on the declaration and give the aforesaid declaration to the customs declarant to complete customs procedures upon re-import or re-export; and keep the aforesaid declaration when re-import or re-export procedures are followed;

b) During the supervision, if any sign of smuggling or illegally transporting goods is detected, the customs authority shall implement inspection, prevention, temporary seizure and examination measures as per law.

5. As for a foreign vessel transiting through Vietnam to Cambodia, foreign vessel from Cambodia transiting through Vietnam to another country; or Vietnamese or Cambodian vessel with (IMO) number that enters or exits Vietnam through the Tien or Hau river, customs procedures for the aforesaid vessel shall be followed in accordance with Articles 65, 67 and 68 hereof.

...

...

...

a) Within the customs area, the customs authority shall use technical equipment to carry out supervision the outbound/inbound inland waterway vessel;

b) Outside the customs area, outbound/inbound inland waterway vessels shall be subject to customs inspection and supervision by authorities and customs forces as per law.”

48. Article 81 shall be amended as follows:

“Article 81. Customs procedures and customs inspection and supervision procedures in some special cases

1. Regarding a fixed-route passenger vehicle or goods vehicle that regular enters or exits through the same border checkpoint under an intermodal transportation permit or transport permit, the vehicle operator shall only make customs declaration of the vehicle once within 30 days. The next entries and exits shall be updated to the book or the system by the customs authority and it shall also liquidate the customs declaration for the last re-export or re-import.

2. If the inbound/outbound vehicle is an ambulance, fire truck, or a vehicle used for rescue, humanitarian aid or emergency case as required by a state authority, customs procedures shall be followed as follows:

a) The inbound/outbound vehicle operator shall write information in the customs declaration and present the documents related to the vehicle and his/her ID documents;

b)  The customs authority shall receive the documents submitted or presented by the customs declarant, conduct on-site inspection of the vehicle, update information to the road vehicle management software and notify relevant units or organizations for cooperation, supervision and handling.

3. Upon entry or exit, customs procedures for in-transit vehicles shall be followed according to Articles 74, 75 and 77 of this Decree.

...

...

...

5. In case the goods are transported through a land border checkpoint by other means of transport as agreed by Vietnam and neighboring countries (automatic goods vehicle without an operator, crossing the land border checkpoint within a defined scope, conveyor belt, pipeline, transmission line or other forms according to regulations of law or as agreed by the competent authority of Vietnam and the competent authority of the neighboring country), the organization or individual shall be responsible for providing information on goods and transport duration for the customs authority in advance to carry out supervision in accordance with regulations.

The vehicle owner shall provide the customs authority with a list of vehicles crossing the border checkpoint and is not required to follow customs procedures for the inbound/outbound vehicle.  The customs authority shall update the list of vehicles to the book and supervise such vehicles from the time they arrive at Vietnam until they enter the inspection area at the border checkpoint and exit Vietnam.

6. Non-motorized vehicles and other vehicles as prescribed in the Law on Inland Waterway Traffic and the Law on Road Traffic Safety and Order (except for motorized vehicles) crossing the border checkpoint for delivery of goods within the scope of cross-border trade are only allowed to operate in the land border checkpoint area and are subject to inspection and supervision by the customs authority.

When crossing the border checkpoint, the vehicle owner or operator shall present their ID documents and vehicle documents (if any) to the customs authority . In case the vehicle carries imported/exported goods, the customs declaration of such goods (or documents proving that the goods are exported or imported) and 01 declaration of information on imported goods (in case imported goods are transported from a foreign country to Vietnam) shall be submitted.

The vehicle operator shall be responsible for bringing the vehicle carrying imported goods to the venue where inspection and supervision of exported/imported goods are carried out or the inspection and supervision area according to regulations at the border checkpoint to wait for customs procedures.

The customs authority shall receive and inspect the documents submitted and presented by the vehicle operator in accordance with this clause; update them to the book in accordance with regulations and supervise the vehicle during its operation at the border checkpoint. In case the documents are not full or valid, the vehicle is prohibited from entry or exit and the reason shall be clearly notified to the vehicle operator.

As for any of the vehicles specified in this clause, the duration for delivery of goods shall not exceed 48 hours and as for any of the inland waterway vessels specified in this clause, the duration for delivery of goods shall not exceed 72 hours from the time the vehicle/vessel enters or exits the country through the border checkpoint. In case, the period of storage at the border checkpoint has to be extended for justifiable reasons, the vehicle operator or the owner of the goods shall submit a written request to the Captain of Customs Team to consider extending this duration up to 48 hours.

7. A vehicle owned by an individual, authority or organization at the border checkpoint and regularly crossing the border checkpoint to meet the daily needs shall be registered with the customs authority (once a year) for inspection and supervision according to regulations. During the registration, when commuting the border checkpoint, the individual, authority or organization is not required to make customs declaration; the customs authority shall supervise and check information on the registered vehicle when it crosses the border area.

8. Vehicles specified in this Article may only be temporarily imported - re-exported, temporarily exported - re-imported through the same border checkpoint. The customs authority at the border checkpoint shall be responsible for following customs procedures, inspecting and supervising vehicles when they exit, enter or arrive at the border checkpoint to deliver and receive goods as per law. In case there is any sign of smuggling goods or illegally transporting goods, the customs authority shall conduct on-site inspection of such vehicles and handle them in accordance with regulations.

...

...

...

a) Clause 4 shall be amended as follows:

“4. In case of destruction of a shipment of broken, damaged, degraded or expired goods during the storage in Vietnam, the bonded warehouse owner shall reach a written agreement with the goods owner or his/her legal representative on the consent to destruction. The written agreement shall be sent to the customs office where the goods are stored or where the bonded warehouse is managed for supervision. The goods owner or the bonded warehouse owner shall be responsible for destroying the goods and paying costs for such destruction according to regulations of law.”

b) Clause 5 shall be added as follows:

“5. Goods transported from the bonded warehouse to the exit checkpoint for export may only be stored in the customs-controlled area at the exit checkpoint within 15 days from the date of arrival at the exit checkpoint. During the above-mentioned period, if the goods cannot be exported and the period of storage of the goods in Vietnam has not expired as prescribed in Article 61 of the Law on Customs, the goods owner shall notify the customs authority in writing to allow the goods to be stored in the bonded warehouse at the exit checkpoint or returned to the original bonded warehouse or the venue where inspection and supervision of exported/imported goods are carried out in the border checkpoint and the border area and follow procedures for transporting the goods subject to customs supervision.

In case the goods owner does not make a written request to transport the goods to the bonded warehouse at the exit checkpoint or return them to the original bonded warehouse or the venue where inspection and supervision of exported/imported goods are carried out in the border checkpoint, the customs authority shall handle the violation according to regulations and force the goods owner to transport the goods out of the territory of Vietnam at the initial entry checkpoint within 15 days. If the goods owner does not transport the goods out of the territory of Vietnam, he/she shall be handled as per law.

50. Clause 1 Article 91 shall be amended as follows:

“1. If exported or imported goods stored at the container freight station are not transported out of the container freight station before the specified deadline stipulated in clause 3 Article 61 of the Law on Customs, this violation shall be handled in accordance with Article 58 of the Law on Customs.

51. Article 97 shall be amended as follows:

“Article 97. Post-customs clearance inspection at head office of customs authority

...

...

...

In case the customs declarant’s office or TIN does not fall within the jurisdiction of ​​the Regional Customs Sub-Department, only declarations for customs procedures under its management are inspected. In case of detection of any sign of violations related to customs declarations under the management of ​​other regional Customs Sub-Departments, the unit which detects such sign of violations shall send a report to the Customs Department for consideration and decision to assign an unit to conduct inspection.

2. Inspection result notification

Within 05 working days from the date of completion of the inspection (according to the date of signature of the final inspection record at the head office of the customs authority and within the inspection time limit under the Inspection Decision as prescribed), the person signing the inspection decision shall sign and issue an inspection result notification and send it to the customs declarant.

3. The Minister of Finance shall elaborate post-customs clearance inspection at the head office of the customs authority.”

52. Article 98 shall be amended as follows:

“Article 98. Post-customs clearance inspection at the customs declarant's office

1. Jurisdiction to decide post-customs clearance inspection:

a) The Director of the Customs Department or the Director of the Post-customs Clearance Inspection Sub-Department has jurisdiction to decide post-customs clearance inspection nationwide.

a.1) The Director of the Customs Department has jurisdiction to decide post-customs clearance inspection of priority-given enterprises, enterprises implementing projects of national importance, and enterprises applying for the priority;

...

...

...

b) The Director of the Regional Customs Sub-Department has jurisdiction to decide post-customs clearance inspection of any of the customs declarants that has office or TIN under its management.  In the case specified in point a.1 of this clause, the inspection shall only be conducted when assigned by the Director of the Customs Department.

In case of detection of any sign of violations related to customs declarants outside the jurisdiction, the Regional Customs Sub-Department shall report to the Customs Department to consider deciding to assign an unit to conduct inspection.

2. Post-customs clearance inspection conclusion: the customs authority shall come to conclusion of each content which has undergone the post-customs clearance inspection.

a) In case the customs authority has sufficient grounds to conclude the inspection, procedures for promulgating an inspection conclusion shall be followed as follows:

a.1) Draft post-customs clearance inspection conclusion

Within 05 working days from the date on which the inspection is completed (determined according to the date of signature of the final inspection record at the customs declarant’s office and within the inspection time limit under the Inspection Decision as prescribed), the inspection decision issuer shall complete the draft post-customs clearance inspection conclusion and send it to the customs declarant;

a.2) Explanation provided by the customs declarant

Within 10 days from the date on which the inspection is completed, the customs declarant is entitled to provide written explanation or directly work with the person signing the inspection decision for promulgation for issues related to the inspection result and the draft conclusion.

In case the customs declarant refuses to provide written explanation or fails to provide written explanation by the prescribed deadline, the customs authority shall deal with the inspection conclusion on the basis of the available application;

...

...

...

a.3.1) Consider the written explanation provided by the customs declarant and the result of working with the legal representative of the customs declarant in case there are issues to be clarified for signature of the inspection conclusion to be promulgated;

a.3.2) Sign the post-customs clearance inspection conclusion for promulgation at the customs declarant’s office and send it to the customs declarant (except for the case specified in point b of this clause).

In case the expiration date of the time limit for signature of the post-customs clearance inspection conclusion for promulgation is a Saturday, Sunday, day off or Tet holiday, the expiration date will be the working day succeeding such day.

b) In case the customs authority has insufficient grounds to conclude the inspection, it shall seek opinions from the competent authority and procedures for promulgating an inspection conclusion shall be followed as follows:

b.1) In case the customs authority seeks opinions on all contents of the conclusion, within 15 days from the date on which the inspection is completed, the customs authority shall send a document to seek opinions to the competent authority.  The time limit for signature of the inspection conclusion for promulgation is 15 days from the date of receipt of the document from the competent authority according to procedures for promulgating the conclusion specified in point a of this point;

b.2) If there are both contents that can be concluded and contents that require opinions from the competent authority, the customs authority shall promulgate the inspection conclusion of contents that can be concluded within the time limit specified in point a of this clause.  Within 10 days from the date on which the inspection conclusion is signed, the customs authority shall send a document to seek opinions; after receiving opinions from the competent authority, the customs authority shall promulgate additional conclusion (if necessary) and process the inspection result according to clause 4 Article 100 (if any). In case of promulgation of additional conclusion, the time limit for signature of the inspection conclusion for promulgation is 15 days from the date of receipt of the document from the competent authority according to procedures for promulgating the conclusion specified in point a of this point;

b.3) The competent authority shall give written opinions within 30 days from the date of receipt of the document from the customs authority.

After 30 days, if the customs authority fails to receive written opinions from the competent authority, it shall promulgate the inspection conclusion (according to procedures specified in point a of this clause) within 15 days from the expiration date on the basis of the inspection result and its available data."

53. Clause 2 Article 99 shall be amended as follows:

...

...

...

a) The customs authority has not yet conducted the post-customs clearance inspection:

a.1) The customs declarant is subject to inspection and investigation by customs, tax and inspection authorities, state audit office and the police authority;

a.2) Due to force majeure, the customs declarant cannot abide by the inspection decision.

b) The customs authority is conducting the post-customs clearance inspection:

b.1) In case the customs authority imposes suspension to conduct verification at a relevant authority/organization or of an relevant individual; or imposes suspension due to force majeure events or other objective factors affecting the time of inspection, the inspection decision issuer shall give a suspension notification to the customs declarant. The notification shall clearly state reasons and suspension period;

b.2) In case the customs declarant applies for suspension to handle and overcome problems caused by a force majeure event or other objective factors affecting the inspection time, the customs declarant shall submit an application for suspension, stating reasons and suspension period to the inspection decision issuer for consideration and decision and provision of information for the customs declarant.

The suspension period shall not be included in the inspection period under the post-customs clearance inspection decision.”

54. Article 100 shall be amended as follows:

“Article 100. Post-customs clearance inspection organization

...

...

...

2. Information used for post-customs clearance inspection shall be collected as follows:

If necessary, the customs authority shall request the customs declarant, state authorities, organizations and individuals related to export, import, exported/imported goods to provide information, data and documents to serve post-customs clearance inspection.

3. Procedures for post-customs clearance inspection shall be followed as follows:

a) Issuance of a post-customs clearance inspection decision

The post-customs clearance inspection decision shall be sent to the customs declarant in person, registered mail, fax or email within 03 working days from the date of signature and at least 05 working days before the inspection date, except for the case where the inspection is conducted at the customs declarant’s office according to regulations in clause 1 Article 78 of the Law on Customs;

b) Post-customs clearance inspection

b.1) Public announcement about decision on post-customs clearance inspection in case the inspection is conducted at the customs declarant’s office

The customs authority and the customs declarant shall sign a record of public announcement about principles and methods for inspection and determination of the starting time of the inspection;

b.2) Inspection record

...

...

...

In case the post-customs clearance inspection is conducted at the customs declarant’s office, such records shall be made and signed during the execution of the inspection decision.  After the inspection is completed (according to the date of signature of the final inspection record at the customs declarant’s office and within the inspection time limit under the inspection decision as prescribed), in case the customs declarant provides additional documents, data and explanation or it is necessary to clarify the inspected contents, within 05 working days from the date of completion of the inspection, the inspectorate shall make and sign an inspection record which indicates explanation and additional inspection in accordance with point c clause 3 Article 80 of the Law on Customs;

b.3) Working record

The customs authority shall make a working record which indicates contents discussed with the customs declarant, relevant individuals/units/organizations (if any);

b.4) Handover and receipt record

The customs authority shall make a handover and receipt record which indicates the handover/receipt of documents and data to/from the customs declarant, relevant individuals/units/organizations (if any);

c) Processing of the result of post-customs clearance inspection:

c.1) In case the customs declarant provides information, dossiers, documents, data and explanation which prove that customs declaration contents are accurate, the customs authority shall accept such contents;

c.2) In case the customs declarant cannot provide information, dossiers, documents, data and explanation which prove that customs declaration contents are accurate, the customs authority does not accept such contents and process the result of post-customs clearance inspection according to regulations in clause 4 of this Article.

The customs authority shall issue an inspection result notification and inspection conclusion in accordance with regulations in clause 2 Article 97 and clause 2 Article 98 of this Decree.

...

...

...

The post-customs clearance inspection decider shall perform or assign a subordinate to perform the following duties as per law:

a) Issue administrative decisions on customs and tax administration according to regulations (if any);

b) Handle violations in accordance with the criminal law and the law on handling administrative violations (if any);

c) Urge the customs declarant to pay taxes, late payment interests, and fines according to decisions (if any) as prescribed by law;

d) Issue decisions and organize coercive execution of such decisions as per law (if any);

dd) Update information to the customs database system according to regulations (if any);

e) Propose inadequacies in policies, laws, and management measures (if any).”

55. Article 101 shall be amended as follows:

“Article 101. Professional customs control methods

...

...

...

a) Encouraging the public to get involved in prevention and combat against smuggling or illegal transport of goods across borders;

b) Carrying out the customs patrol;

c) Collecting and studying information about regions, goods transportation routes, cases, phenomena, inbound/outbound/in-transit vehicles and related persons;

d) Collecting and studying information about any individual who shows the sign of smuggling or illegally transporting the goods across borders;

dd) Collecting and dealing with domestic or foreign information related to customs operations. Sending customs officials and officers abroad to verify and collect information and documents in accordance with Vietnamese law and international treaties to which the Socialist Republic of Vietnam is a signatory;

e) Selecting, training and employing people who are not on the customs authority's payroll to prevent and combat smuggling and illegal transport of goods across borders;

g) Allocating customs officers to inspect, supervise and monitor persons involved in smuggling and illegal transport of goods across borders;

h) Using specialized professional equipment and techniques as prescribed by law to inspect, supervise and monitor persons involved in smuggling and illegal transport of goods across borders;

i) The customs authority shall use professional customs control methods in combination with technical means and equipment to prevent and combat smuggling and illegal transport of goods across borders.

...

...

...

56. Clause 2 and clause 3 Article 103 shall be amended as follows:

a) Clause 2 shall be amended as follows:

“2. Jurisdiction to suspend the departure and stop vehicles

a) The captain of customs team, the Captain of the Customs Control Team under the Regional Customs Sub-Department, the Captain of the Smuggling Prevention and Control Team under the Smuggling Investigation and Prevention Sub-Department or the authorized deputy captain has jurisdiction to stop or suspend the departure of vehicles within the customs area.

In case there is any ground to believe that, if such vehicles are not stopped immediately, exhibits, materials or vehicles may be hidden or destroyed and on-duty customs officers have jurisdiction to stop these vehicles for search and immediately send reports to competent persons as stipulated in this clause;

b) The Captain of the Customs Control Team under the Regional Customs Sub-Department, the Captain of the Smuggling Prevention and Control Team under the Smuggling Investigation and Prevention Sub-Department or the authorized deputy captain has jurisdiction to stop or suspend the departure of vehicles within inland waters and territorial waters in accordance with the Law on Vietnamese Sea.”

b) Clause 3 shall be amended as follows:

“3. The assignment of jurisdiction shall be made into a record, specifying scope, content and period of assignment of jurisdiction. When stopping the vehicle, the customs officer is entitled to use warning lights, flags, flares, loudspeakers or whistles to request the vehicle to stop.

Stop or suspension of departure of the vehicle shall be decided by the competent person specified in clause 2 of this Article.  In case of suspension of the departure of an inland waterway or sea vessel, the customs authority shall notify the Maritime Administration.”

...

...

...

a) Clause 2 shall be amended as follows:

“2. The captain of customs team, the Captain of the Customs Control Team under the Regional Customs Sub-Department, the Captain of the Smuggling Prevention and Control Team under the Smuggling Investigation and Prevention Sub-Department or the authorized deputy captain has jurisdiction to decide chase.

In case there is any ground to believe that, if such vehicles are not chased immediately, vehicles or goods smuggled or illegally transported across borders may be hidden or destroyed and on-duty customs officers have jurisdiction to chase these vehicles and immediately notify competent persons as stipulated in this clause.”

b) Clause 4 shall be amended as follows:

“4. Chase and stop of vehicles or goods smuggled or illegally transported across borders shall be notified to the local police authority, border guard, coast guard or market surveillance force to cooperate, and at the same time implement preventive measures and take actions as per law. The notification receiver shall be responsible for cooperating with and assisting the customs authority to chase and stop vehicles as per law.”

58. Article 104a shall be added as follows:

 “Article 104a. Means and equipment serving prevention and combat against smuggling or illegal transport of goods across borders

1. To prevent and combat smuggling or illegal transport of goods across borders on road, sea and inland waterway routes, the customs authority shall be equipped with cars, motorcycles, high-speed crafts, motorboats, canoes, and other special-purpose vehicles in which warning lights, customs flags, icons, flares, loudspeakers and whistles are installed.

2. The customs authority’s vehicles shall be given priority on road routes when customs officers use such vehicles to chase, arrest, search vehicles and goods smuggled or illegally transported across borders, escort persons smuggling or illegally transporting goods across borders and carry out other emergency tasks as per law.”

...

...

...

59. Article 106 shall be amended as follows:

“Article 106. Customs authority’s responsibility for collection and provision of information

1. The customs authority shall take responsibility for collecting customs information. To be specific:

a) Receive and process customs information by way of providing, exchanging, connecting and sharing information with state authorities and organizations and individuals related to the customs sector;

b) Send customs officers abroad to collect information serving state management of customs operations according to regulations in clause 1 Article 6 and Article 96 of the Law on Customs.

The Minister of Finance shall provide specific guidelines for collection of customs information in accordance with regulations in this point;

c) Implement other professional measures to collect information related to goods, vehicles, organizations and individuals related to export, import, entry, exit, and transit.

2. The customs authority shall take responsibility for providing customs information. To be specific:

a) Provide information on customs policies and guidelines for organizations and individuals involved in or related to manufacture and export, import, exit, entry and transit;

...

...

...

c) Provide customs information for judicial authorities and other state authorities;

d) Provide statistical customs information as stipulated by the law on statistics;

dd) In case data or figures included in customs applications submitted by customs declarants are required to be restored due to force majeure, the customs authority shall provide information related to such customs applications for these customs declarants;

e) Provide customs information for foreign customs authorities and international organizations in accordance with regulations of Vietnamese law, relevant international treaties to which the Socialist Republic of Vietnam is a signatory or international agreements which have been signed.”

Article 2. Replacement or annulment of some phrases, points, clauses and articles of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on specific regulations and measures for enforcement of Customs Law on customs procedures, inspection, supervision and control procedures

1. Some phrases shall be replaced as follows:

a) The phrase “Tổng cục Hải quan” (General Department of Customs) in clause 2 Article 3; clause 1 Article 22; clause 2, clause 3, clause 5 Article 24 shall be replaced by the phrase “Cục Hải quan” (Department of Customs);

b) The phrase “Cục Hải quan” (Department of Customs) in clause 1 Article 96 shall be replaced by the phrase “Chi cục Hải quan khu vực” (Regional Customs Sub-department);

c) The phrase “Chi cục Hải quan” (Sub-Department of Customs) in clause 1 Article 56; clause 2 Article 86; clause 2 Article 87; clause 1, clause 2 Article 88 shall be replaced by the phrase “Hải quan” (Customs office);

...

...

...

dd) The phrase “Tổng cục trưởng Tổng cục Hải quan” (Director of the General Department of Customs) in clause 2 Article 13; clause 4, clause 6 Article 24 shall be replaced by the phrase “Cục Trưởng Cục Hải quan” (Director of Department of Customs);

e) The phrase “Cục trưởng Cục Hải quan tỉnh, thành phố” (Director of Customs Department of a province or city) in clause 2 Article 40 shall be replaced by the phrase “Chi cục trưởng Chi cục Hải quan khu vực” (Director of Regional Customs Sub-Departments);

g) The phrase “Chi cục trưởng Chi cục Hải quan” (Director of Sub-Department of Customs) in clause 5 Article 26; clause 2, clause 3 Article 27; clause 2, clause 3, clause 4 Article 29; clause 2 Article 32; clause 4 Article 34; clause 2 Article 40 shall be replaced by the phrase “Đội trưởng Hải quan” (Captain of customs team);

2. Article 7; Article 8; the phrase “clause 1” in clause 1, Article 17; the phrase “before the effective date of this Decree” in clause 4, Article 19; the phrase “type” in clause 1, Article 29, clause 1, Article 30; Article 31; clause 4, Article 33; the phrase “post-customs clearance” in clause 2, Article 40; Article 51; Article 52; Article 53; Article 54; Article 55; Article 58; Article 62; Article 66; Article 76; Article 78; Article 80; Article 82; point c, clause 2, Article 84; Article 89; Article 92 of the Decree No. 08/2015/ND-CP shall be annulled.

Article 3. Responsibilities for implementation

Ministers, Heads of ministerial authorities, Heads of Governmental authorities, Chairpersons of People's Committees of provinces and central-affiliated cities and relevant authorities, organizations and individuals shall be responsible for implementing this Decree./.

Article 4. Implementation clauses

1. Effect

This Decree takes effect from August 15, 2025.

...

...

...

2. Transition clauses

Enterprises eligible for the priority before the effective date of this Decree shall fulfill the conditions specified in clause 5 Article 1 of this Decree amending clause 3 Article 10 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 within 01 year from the effective date of this Decree.

3. This Decree annuls the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018.

ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Ho Duc Phoc