Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Law stipulates the state management of customs with regard to goods permitted to be imported, exported or transited, and vehicle of domestic and foreign entities which are on exit or entry or in transit within the customs territory; and organization and operation of the customs service.
Article 2. Regulated entities
1. Entities that import, export, or transit goods, or have vehicle on exit or entry or in transit.
2. Entities that have rights and obligations related to the import, export and transit of goods and exit, entry and transit of vehicle.
3. Customs authorities and customs officials.
4. Other regulatory bodies involved in the cooperation in state management of customs.
Article 3. Customs policies
1. The State of Vietnam shall facilitate customs formalities applied to import, export, exit, entry and transit in the Vietnamese territory.
2. Developing Vietnam Customs into a clean, strong, professional and modern agency with transparent and efficient operation.
Article 4. Interpretation of terms
In this Law, the terms below are construed as follows:
1. Border checkpoint transfer means transfer of goods or vehicle subject to customs inspection and supervision from one place where customs declarations are made to another.
2. Transshipment means transfer of goods from a vehicle used for domestic transportation or on entry to a vehicle on exit for export or from a vehicle for domestic transportation or on entry into depots in a border checkpoint area before being loaded aboard other vehicle for export.
3. National single-window system means permission for customs declarants to send information and electronic documents for following customs formalities and formalities of regulatory bodies related to imported and exported goods through an integrated communication system. Regulatory bodies shall decide goods that are permitted to be imported, exported and transited; customs authorities shall make decisions about granting customs clearance and releasing goods on the integrated communication system.
4. Container freight station means depots used for receiving or breaking bulk containerized cargoes of many consignees.
5. Customs supervision means professional measures applied by customs authorities to ensure the original conditions of goods and law compliance in the preservation, storage, loading, unloading, transportation and use of goods, and in the exit, entry and transit of vehicle currently subject to customs management.
6. Goods include movable assets with headings and subheadings according to the Vietnamese list of imports and exports which may be imported, exported, transited or retained in customs areas.
7. Luggage of people on exit or entry means essentials for their daily needs or trips, including carry-on luggage and luggage consigned before or after trips.
8. Customs documents include customs declarations and legitimate documents required to be submitted to customs authorities as prescribed in this Law.
9. Tax-suspension warehouse means a warehouse used to store imported materials and supplies formalities serving production of exported products that have been granted customs clearance but taxes on which have not been paid.
10. Bonded warehouse means a depot for storing goods for which customs formalities have been completed and which are stored pending their export; goods sent from abroad and stored pending their re-export or their import into Vietnam.
11. Customs control means measures of patrolling, investigating, verifying or other professional measures applied by customs authorities to tackle smuggling and illicit cross-border trafficking in goods and other violations against the law on customs on customs.
12. Customs inspection means the verification of customs documents, legitimate documents and corresponding documents; and the physical inspection of goods and vehicle by customs authorities.
13. Customs territory means areas within the territory, exclusive economic zone and continental shelf of the Socialist Republic of Vietnam where the Law on customs is applied.
14. Customs declarants include goods owners; vehicle owners; vehicle operators; customs brokers and persons authorized by goods owners or vehicle owners to formalities follow customs formalities.
15. Customs sealing means the use of technical tools or signs to identify and ensure the original conditions of goods.
16. Classification of goods means the determination of appellations and headings of goods stated in the Vietnamese list of imports and exports according to their characteristics, ingredients, composition, physical and chemical properties, utilities, packaging specifications and other particularities of goods.
17. Vehicle includes vehicle operated on roads, railways, airways, seaways and inland waterways transport on exit or entry or in transit.
18. Risk management means the application by customs authorities of a system of professional measures and processes to identify, evaluate and classify risks to serve as a basis for reasonable arrangement of resources to effectively inspect, supervise and support other customs operations.
19. Risk means a possible failure to comply with the law on customs on import, export and transit of goods; and the exit, entry and transit of vehicle.
20. Personal belongings means items or equipment used for daily lives and work of individuals, families and organizations which they may bring with them when they no longer reside or terminate their operation in Vietnam or abroad.
21. Customs clearance means the completion of customs formalities for goods to be imported, exported or placed under another professional customs management mechanism.
22. Customs information means information and data on import, export, exit, entry and transit activities; and entities involved in these activities, and other information relating to customs activities.
23. Customs formalities mean activities to be carried out by customs declarants and customs officials in accordance with this Law for goods and vehicle.
24. Customs value means the value of imported or exported goods used for duty calculation and customs statistics.
25. Articles on vehicle include assets used on vehicle; materials and fuel used to operate vehicle; food, foodstuff and other utensils which directly serve daily-life activities of people in charge and passengers on vehicle.
26. Prior determination of customs codes, origin and value means determination by customs authorities of HS codes, origin before carrying out customs formalities.
Article 5. Application of international treaties, customs and practices on customs
1. If a treaty to which the Socialist Republic of Vietnam becomes a party becomes a party becomes a party provides for provisions different from those of this Law, the provisions of such treaty shall be applied.
2. If there are cases which have not been provided for by this Law, other legal documents of Vietnam and international treaties to which the Socialist Republic of Vietnam becomes a party, international customs and practices on customs may be applied, provided that the application of such customs and practices does not contravene the primary rules of Vietnamese law.
Article 6. International cooperation in customs
1. International cooperation in customs shall contain:
a/ Negotiation, conclusion and organization of implementation of treaties and international agreements on customs;
b/ Exploitation and exchange of information and professional cooperation with customs authorities of foreign countries and relevant international organizations;
c/ Delegating Vietnamese customs officials abroad and receiving foreign customs officials sent to Vietnam to perform professional customs operations in accordance with the law on customs, treaties to which the Socialist Republic of Vietnam becomes a party or concluded international agreements;
d/ Exercise of rights, performance of obligations and enjoyment of interests of the State of Vietnam at the World Customs Organization, customs-related international organizations, countries and territories.
2. Vietnam Customs must conduct operation as prescribed in Clause 1 of this Article in accordance with law.
Article 7. Customs areas
1. Customs areas include:
a/ Areas of land border checkpoints, international railway stations, international civil airports; seaports and inland waterway ports where import, export, exit, entry and transit operations are conducted; areas where goods subject to customs supervision are stored, export processing zones and customs preference zones; customs clearance places, bonded warehouses, tax- suspension warehouses, international posts, head offices of customs declarants where post-customs clearance inspection is carried out; and places for inspection of imported and exported goods in the customs territory;
b/ Other areas and places which meet state management requirements and in which import, export and transit of goods and exit, entry and transit of vehicle are permitted as prescribed in Decisions of the Prime Minister.
2. In customs areas, customs authorities are responsible for inspect, supervise and control goods and vehicle and handle violations against the law on customs in accordance with Vietnamese law and treaties to which the Socialist Republic of Vietnam becomes a party.
3. The Government shall stipulate the scope of customs areas.
Article 8. Customs modernization
1. The State shall give priority to investment in modem technical equipment and facilities and advanced technologies to ensure the effective customs management; encourage entities to participate in developing advanced technologies and technical equipment to ensure the application of modem customs management methods. Entities involved in import and export are responsible for participating in developing and performing electronic transactions and electronic customs formalities.
2. The system of technical standards for communication of electronic data and legal validity of electronic legitimate documents when following electronic customs formalities shall comply with the law on electronic transactions.
Article 9. Cooperation in the adherence to the law on customs
1. Customs authorities shall take charge, and closely cooperate with regulatory bodies, organizations and people’s armed forces in implementation of the law on customs.
2. Regulatory bodies, organizations and people’s armed forces shall, within the area of competence, cooperate with and enable customs authorities to fulfill their tasks.
Article 10. Prohibited acts in customs
1. For customs officials:
a/ Causing troubles and difficulties when following customs formalities;
b/ Screening or colluding with others in smuggling or illegally transporting goods across the border, committing trade or tax fraud;
c/ Taking bribes, appropriating or embezzling temporarily seized goods or other acts for self-seeking purposes;
d/ Other violations against the law on customs.
2. For customs declarants, entities with rights and obligations related to import, export and transit of goods, or exit, entry and transit of vehicles:
a/ Committing fraudulent acts in carrying out customs formalities;
b/ Smuggling or illegally transporting goods across the border;
c/ Committing trade or tax fraud;
d/ Giving bribes or other acts for self-seeking purposes;
dd/ Obstructing customs officials in performing their official duty;
e/ Hacking, falsifying or destroying the customs communication system;
g/ Other violations against the law on customs.
Article 11. Supervision of the adherence to the law on customs
1. The National Assembly and People’s Councils shall, within the area of competence, supervise the adherence to the law on customs.
2. The Vietnam Fatherland Front and its member organizations shall mobilize the population to strictly adhere to the law on customs and supervise the adherence to the law on customs.
3. When performing their tasks and powers, customs authorities and customs officials shall abide by law, rely themselves on the people and subject to the people’s supervision.
Tìm kiếm
Luật Hải quan 2014 (Bản Word)
Luật Hải quan 2014 (Bản Pdf)
