Chapter I
GENERAL PROVISIONS
Article 1.- Customs policies
The State of the Socialist Republic of Vietnam creates favorable customs conditions for export, import, exit, entry and transit activities on the Vietnamese territory.
Article 2.- Scope of regulation
This Law prescribes the State management over customs with regard to exported, imported or transited goods, transport means on exit, entry and in transit, of foreign and domestic organizations and individuals; and the organization and operation of the customs service.
Article 3.- Subjects of application
This Law shall apply to:
1. Organizations and individuals that export, import or transit goods, and/or have transport means on exit, entry, and in transit;
2. Customs offices and customs officers;
3. Other State bodies involved in coordinating the State management over customs.
Article 4.- Interpretation of terms
In this Law, the following terms are construed as follows:
1. Goods mean exported, imported or transited goods; baggage, foreign and Vietnamese currencies of people on exit and entry; items on transport means on exit, entry or in transit; precious metals, gems, antiques, cultural products, postal matters, other properties exported, imported, transited or kept within the geographical areas of customs operation.
2. Exported, imported and transited goods mean all movables with codes and appellations as prescribed by law, which are exported, imported, transited or kept within the geographical areas of customs operation.
3. Baggage of people on exit or entry means essentials for their daily needs or trips, including accompanied baggage, baggage delivered before or after the trips.
4. Transport means mean land road, railway, airway, sea and river transport means on exit, entry and in transit.
5. Items on transport means mean properties used on transport means; raw materials and fuel in service of operation of transport means; food, foodstuff and other belongings in direct service of daily life activities of people working and passengers on transport means.
6. Customs procedures mean activities that must be carried out by customs declarers and customs officers according to the provisions of this Law for goods and transport means.
7. Customs declarers mean goods owners, transport means owners or persons authorized by goods owners, transport means owners.
8. Customs inspection means the checking of customs dossiers, related documents and the examination of the actual conditions of goods and/or transport means, which are conducted by customs offices.
9. Customs supervision means a professional measure applied by the customs offices to keep intact the original conditions of goods, transport means subject to customs management.
10. Customs control means measures of patrolling, investigating or other professional measures applied by customs offices to prevent and combat smuggling and illegal cross-border goods transportation and other acts of violating the customs legislation.
11. Customs clearance means the decision by customs offices on permitting goods to be exported or imported, transport means to leave or enter Vietnam.
12. Tax-suspension warehouses mean the goods owners warehouses used to store their imported goods which have enjoyed customs clearance but the import taxes on which have yet to be paid.
13. Bonded warehouses mean warehouses for storing the following goods:
a/ Goods for which customs procedures have been completed and which are stored pending their export;
b/ Goods sent from abroad and stored pending their re-export or their import into Vietnam according to law provisions.
14. Transit means the transfer of goods and transport means from one country through the border gates into the Vietnamese territory to another country or back to such country.
15. Transferred properties mean belongings and items in service of daily-life and working activities of individuals, families and organizations, which are permitted to be carried along when such subjects no longer reside or terminate their activities in Vietnam or foreign countries.
16. Transshipment means the transfer of goods from the transport means on entry to the transport means on exit for exportation or from the transport means on entry into warehouses, yards located within the border-gate areas, before being loaded aboard other transport means for exportation.
17. Border gate-to-border gate transportation means the transfer of goods or transport means being subject to customs inspection and/or supervision from one border gate to another; from one border gate to an outside-of-border gate site of customs procedure completion or vice versa; and from an outside-of- border gate site of customs procedure completion to another.
Article 5.- Application of international agreements, international conventions and practices on customs
1. Where an international agreement which the Socialist Republic of Vietnam has signed or acceded to contains provisions different from those of this Law, the provisions of such international agreement shall apply.
2. For cases which have not yet been provided for by this Law, other legal documents of Vietnam and international agreements which the Socialist Republic of Vietnam has signed or acceded to, the international conventions and practices on customs may be applied provided that such application is not against the fundamental principles of Vietnamese law.
Article 6.- Geographical areas of customs operation
The geographical areas of customs operation include areas of land-road border-gates, international railway stations, international seaports, international river ports, international civil airports, outside-of-border gate sites of customs procedure completion, export-processing zones, bonded warehouses, tax-suspension warehouses, customs privilege zones, international post offices, sites of inspection of export and import goods in the territory and sea areas over which Vietnam exercises its sovereignty rights, enterprises head offices where post-customs clearance inspection is conducted and other geographical areas of customs operation as prescribed by law.
Within the geographical areas of customs operation, the customs offices shall be responsible for inspecting, supervising and controlling goods and transport means.
The Government shall specify the scope of customs operation areas.
Article 7.- Building of the customs force
Vietnam Customs shall be built into a clean and strong force with a high professional level, which is equipped with and able to master modern techniques, and operates in an effective and efficient manner.
Article 8.- Modernization of customs management
1. The State prioritizes the investment in developing advanced technologies and technical means in order to ensure the application of modern customs management methods; encourages organizations and individuals engaged in export and import activities to participate in setting up, connecting and exploiting the customs service’s computerized information network.
2. The Government shall specify the system of technical standards for electronic data exchange, the legal validity of electronic documents, and the responsibilities and powers of concerned State bodies, organizations and individuals engaged in export and import activities, leaving and entering Vietnam in the establishment, development and exploitation of the customs service’s computerized information network.
Article 9.- Coordination in the enforcement of the customs legislation
1. The customs offices shall have to closely coordinate with the concerned State bodies, organizations and people’s armed force units.
2. The concerned State bodies, organizations and people’s armed force units shall, within the scope of their tasks and powers, have to coordinate with and create conditions for the customs offices to fulfil their tasks.
Article 10.- Supervision of the observance of the customs legislation
1. The People’s Councils at all levels shall, within the scope of their functions, tasks and powers, supervise the observance of the customs legislation.
2. Vietnam Fatherland Front and its member organizations shall mobilize the population to strictly observe the customs legislation and supervise the observance thereof according to law provisions .
3. When performing their tasks and powers, the customs offices and customs officers shall have to abide by law, rely themselves on the people and submit to the people’s supervision.
Tìm kiếm
Luật Hải quan 2001 (Bản Word)