Chapter I
GENERAL PROVISIONS
Article 1. Scope of application
This Decree provides several specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures, which shall be applied to exports, imports and in-transit goods, and incoming, outgoing and in-transit transports, and relevant information about customs-related state management activities.
Article 2. Applicable entities
1. Organizations or individuals who get involved in exportation, importation and transit of goods, and exit, entry and transit of transports.
2. Organizations or individuals who have rights and obligations relating to exportation, importation and transit of goods; exit, entry and transit of transports.
3. Customs authorities and officials.
4. Other governmental agencies that collaborate in the customs-related state management.
Article 3. Interpretation of terms
In this Decree, terms shall be construed as follows:
1. “Electronic customs procedures” refers to customs procedures under which the information used for the customs declaration shall be provided, received and processed, and the exchange of other information between parties involved shall be carried out through the electronic data processing system, as stipulated by the applicable law on customs procedures.
2. “Customs electronic data processing system” refers to the system, administrated by the General Department of Customs, which shall enable customs authorities to follow electronic customs procedures, link and exchange information about export and import activities with relevant Ministries and agencies.
3. “Electronic customs declaration system” refers to the system that enables customs declarants to follow electronic customs procedures for their customs declaration, receipt of information and responses from customs authorities.
4. “Customs value consultation” refers to the cooperation between customs authorities and customs declarants in discussing and exchanging declared information about the customs valuation.
5. “Exports or imports subject to the specialized examination" refers to exported and imported goods subject to the quality, health care, culture, animal and plant quarantine and food safety examinations in accordance with laws.
Article 4. Venue for completing customs formalities
1. Venue for completing customs formalities shall conform to the regulations enshrined in Article 22 of the Customs Law.
2. After considering the report on exports and imports in each period of time, the Prime Minister shall make a decision on the list of imported goods required to follow customs procedures at the port of entry.
3. After considering the announcement about the zoning for seaports, international airports, land border checkpoints, international intermodal rail terminals, public postal networks providing international mail services, the Minister of Finance shall decide the organization structure to deal with customs formalities.
After considering the announcement about the zoning for inland ports through which exportation, importation, exit, entry and transit activities are carried out; inland ports of entry, exit; international airports, import and export turnovers, and an amount of work that has to be dealt with at places where exportation, importation, exit, entry and transit activities take place, the Minister of Finance shall stipulate requirements, procedures for establishment and closure of venue for customs procedures and off-airport freight terminals.
Article 5. Customs declarant
Customs declarant includes:
1. The consignor of an export or import cargo. If a consignor of a good is a foreign merchant who is not currently staying in Vietnam, the customs procedure shall be carried out with the help of customs brokerage agents.
2. The owner or operator of an outgoing, incoming and in-transit transport, or the person authorized by the owner of an outgoing, incoming and in-transit transport.
3. The person authorized by the consignor, in case of such cargo imported or exported as a personal gift; baggage of an inbound or outbound person shipped before or after the trip.
4. The person in charge of rendering the in-transit cargo services.
5. Customs brokerage agent.
6. International postal, express mail service providers, unless otherwise required by the cargo owner.
Article 6. Entities required to follow customs procedures, and subjected to customs examination and supervision
1. Entities required to complete customs formalities:
a) Export, import and in-transit cargos; items on outgoing, incoming or in-transit transports; foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, precious things, post, packages and parcels, used as imports or exports; baggage carried by inbound or outbound persons; other exported, imported and in-transit articles within the territory of customs authorities;
b) Outgoing, incoming and in-transit modes of transport such as aviation and land transport including road and rail transport, and ship transport including inland waterway and river transport.
2. Entities subject to the customs examination:
a) Those stipulated in Clause 1 of this Article;
b) Customs dossiers and relevant documents relating to entities stipulated in Clause 1 of this Article.
3. Entities subject to the customs supervision:
a) Those stipulated in Clause 1 of this Article;
b) Cargos and transports that operate within the territory of customs areas; machinery, equipment and raw material goods imported for export processing and manufacturing sector, which are warehoused at the production workshop of an organization or individual;
c) Cargos classified as entities subject to the specialized examination which receive the permit for customs pre-clearance storage;
d) Cargos subject to the customs supervision.
Article 7. Implementation of national single-window system
1. Customs declarants shall make their customs declaration and submit electronic documents in order to follow customs and administrative procedures that regulatory agencies stipulate in relation to exports or imports through an integrated information system (hereinafter referred to as national single-window portal). Time for making their customs declaration and submitting electronic documents shall be identified in accordance with regulations laid down in Laws on specialized management and guiding documents on implementing such laws.
2. Regulatory agencies shall receive and handle information provided by customs declarants; respond with the handling result to customs declarants; exchange the declared information under administrative procedures and the result of such information with other regulatory agencies through the national single-window portal.
3. Customs declarants shall receive the handling result from regulatory agencies through the national single-window portal.
4. Customs authorities shall take a look at the handling result from regulatory agencies to make a final decision about export, import clearance, customs transit, and respond with their handling result to customs declarants through national single-window portal.
Article 8. Responsibility of Ministries and agencies for implementing the national single-window portal
1. The Ministry of Finance shall preside over and cooperate with relevant Ministries and agencies in:
a) Establishing and developing the national single-window portal;
b) Introducing the regulations on management and operation of the national single-window portal;
c) Agreeing on technical requirements for connection to the national single-window portal and specialized processing systems on the basis of national technical standards;
d) Compiling the list of data shared between Ministries and agencies through the national single-window portal;
dd) Amending and supplementing regulations concerning administrative procedures for implementation of the single-window system;
e) Creating and implementing the financial system which can ensure the management, operation, maintenance and development of the national single-window portal, ASEAN single-window system and exchange of information about exports, imports, in-transit cargos, outgoing, incoming and in-transit transports on the basis of the international agreements to which the Socialist Republic of Vietnam is a signatory.
2. Ministries and agencies shall take on their responsibility to issue administrative procedures for implementation of the national single-window system; establish national administrative and commercial database intended for electronic documentation to be exchanged in conformity with the single-window system.
3. The General Department of Customs shall be responsible for:
a) Managing and operating the national single-window portal;
b) Engaging in negotiation and implementation of terms and conditions set out in the International Agreements about the information exchange through the single-window portal of a member state with the others on the basis of these international agreements to which the Socialist Republic of Vietnam is a signatory.
Tìm kiếm
Nghị định 08/2015/NĐ-CP (Bản Word)
Nghị định 08/2015/NĐ-CP (Bản Pdf)