Chapter I
GENERAL PROVISIONS
Article 1.- Regulation scope
1. This Decree details the implementation of a number of articles of Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law (referred to collectively as the Customs Law) regarding customs procedures, inspection and supervision.
Electronic customs procedures and customs procedures for luggage and gifts shall comply with separate regulations.
2. Where treaties to which Vietnam is a contracting party otherwise provide for, the provisions of such treaties shall apply.
Article 2.- Objects of customs procedures, inspection and supervision
1. Imported, exported and transit goods; articles onboard means of transport on entry, exit or in transit; imported or exported foreign and Vietnamese currencies, precious metals, gems, cultural products, relics, postal packages and parcels; luggage of persons on entry or exit; other objects imported, exported, transited or stored within operation areas of customs offices.
2. Means of transport by road, railway, air, sea or river on entry or exit, in transit, or moving from port to port.
3. Customs dossiers and vouchers related to objects defined in Clauses 1 and 2 of this Article.
Article 3.- Principles for carrying out customs procedures, customs inspection and supervision
1. Principles for carrying out customs procedures, customs inspection and supervision shall comply with the provisions of Article 15 of the Customs Law.
2. Customs inspection principles:
a/ Customs inspection shall be conducted during and after customs clearance;
b/ Customs inspection shall be restricted to an extent compatible with the results of information analysis and assessment of law observance by goods owners, as well as the risks of violations of customs law;
c/ Heads of customs offices which receive customs dossiers shall decide customs inspection forms and extent.
Article 4.- Customs clearance venues
1. Customs clearance venues include:
a/ Headquarters of border-gate Customs Sub-Departments: international seaports, river ports and civil airports, transnational railway stations, post offices and land border gates;
b/ Headquarters of outside-border-gate Customs Sub-Departments: customs clearance points of inland ports and outside border gates.
2. The Transport Minister shall plan and publicize the inland port system.
The Finance Minister shall specify conditions for, and decide on, the establishment of customs clearance venues provided for at Point b, Clause 1 of this Article.
Article 5.- Customs declarants
1. Owners of imports or exports.
2. Organizations designated by owners of imports or exports.
3. Lawfully authorized persons (where goods or articles are imported or exported for non-commercial purposes).
4. Operators on means of transport on entry or exit.
5. Customs agents.
6. International postal service- or express mail service-providing enterprises.
Article 6.- Customs clearance priority for goods owners strictly observing customs law
1. Goods owners strictly observing customs law mean those who are involved in import or export activities and satisfy the following conditions: having not committed acts of smuggling and evading tax; not owed overdue tax debts; and implemented the financial reporting regime in accordance with the provisions of law.
The Finance Minister shall detail this clause.
2. Contents of priority:
a/ To have customs dossiers registered and checked under the provisions of Point a, Clause 1, Article 28 of the Customs Law.
b/ To be exempt from actual goods inspection.
Tìm kiếm
Nghị định 154/2005/NĐ-CP (Bản Word)