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ORDER
No. 10/2001/L-CTN OF THE STATE PRESIDENT ON THE PROMULGATION
OF LAW
THE PRESIDENT OF
THE SOCIALIST
REPUBLIC OF
VIETNAM
-Pursuant to Articles 103 and 106 of the 1992
Constitution of the
Socialist
Republic of Vietnam;
-Pursuant to Article 78 of the Law on Organization of the
National Assembly;
-Pursuant to Article 50 of the Law on the Promulgation of
Legal Documents;
PROMULGATES:
The Customs Law
which was passed on
June 29,2001 by the X th National Assembly of the Socialist
Republic of Vietnam at its 9th session.
President of the
Socialist
Republic of
Vietnam
TRAN DUC LUONG
CUSTOMS
LAW
In order to
contribute to implementing the State’s policies on economic, cultural,
social, scientific and technological development, international
cooperation and exchange; and protecting national sovereignty and
security, interests of the State, legitimate rights and interests of
organizations and individuals;
Pursuant to the 1992 Constitution of
Socialist Republic
of Vietnam;
This Law provides for customs;
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 or 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.- Subject 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;
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 mean 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 custom officers according to the provisions of this Law
for goods and transport means.
7.
Customs declarers mean good 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
offiices 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 pernitting
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
b)
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 subject
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 abroad 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 and 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 Vietnam law.
Article 6.- Geographical areas of customs operation include areas of land-road
border-gates 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 Governrnent
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 are 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 power of concerned State of 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 unit.
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 thereof according
to law provisions.
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 officers shall have to
abide by law, rely themselves on the people and submit to the people’s
supervision,
Chapter II
TASKS AND
ORGANIZATION OF THE CUSTOMS
Article 11. -
Tasks of the Customs
Vietnam Customs is
tacked to inspect and supervise goods and transport means; to prevent
and combat smuggling and illegal cross-border goods transportation; to
organize the implementation of tax legislation with regard to export and
import goods; to propose policies and measures for customs-related State
management over the export, import, exit, entry and transit activities
as well as tax policies for export and import goods.
Article 12. - Principles for organization and operation of the customs
1.
Vietnam Customs shall be organized and operate according to the
principles of centralized and uniform command.
2.
The
General Director of Customs shall uniformly manage and execute
activities of the Customs at lower level shall submit to the management
and direction by the Customs at higher level.
Article 13.- System of Customs organization
1.
The
organizational system of Vietnam Customs consists of:
a)
The
General Department of Customs, which is a body attached to the
Government;
b)
The
Customs Departments of the provinces, inter-provinces, and centrally-run
cities;
c)
The
border-gate Customs Sub-Departments, Customs Control squads and
equivalent units.
2.
The
Government shall specify the tasks, organization and operation of the
Customs at all levels; the service regime, titles, criteria, salaries,
seniority allowances and other preferential treatment regimes for
customs officers; customs badges, flags, insignia, uniform and customs
identity cards.
Article 14.- Customs officers
1.
Customs officers are those who are recruited, trained and employed
according to the legislation on State employees.
2.
Customs officers must have good political qualities, perform their tasks
according to law provisions, be honest, integrated, disciplined, have
civilized, polite attitudes, and stricly abide by decisions on job
transfer and assignment.
Chapter III
CUSTOMS PROCEDURES,
CUSTOMS INSPECTION AND SUPERVISION REGIMES
Section 1. GENERAL PROVISIONS
Article 15.- Principles for carrying out customs procedure, conducting customs
inspection and supervision.
1.
Exported, imported and transited goods, transport means on exit, entry
or in transit must go through customs procedure, be subject to customs
inspection and supervision, transported along the routes and through the
border gates by law.
2.
Customs procedures must be carried out in a public, quick and convenient
manner according to law provisions.
3.
The
arrangement of personnel and working time must meet the requirements of
export, import, exit, entry and transit activities.
Article 16.- Customs procedures
1.
When
carrying out customs procedures, the customs declares shall have to:
a)
Fill
in and submit the customs procedures, the customs declares shall have
to:
b)
Take
goods and/or transport means to the designated sites for inspection of
their actual conditions;
c)
Pay
taxes and fulfil other finacial obligation as prescribed by law;
2.
When
carrying out customs procedures, the customs officers shall have to:
a)
Receive and register the customs dossiers;
b)
Examine the customs dossiers and inspect the actual conditions of goods
and transport means;
c)
Collect taxes and other reenues as prescribed by law;
d)
Decide on the customs clearance for goods and transport means.
Article 17.-
Sites of customs procedures completion
The sites of
customs procedures completion are the head offices of the border-gate
customs and the head offices of the outside-of-border gate customs.
In cases of
necessity, the inspection of the actual conditions of export and import
goods may be conducted at other sites as prescribed by the General
Department of Customs.
Article 18.-Time limits for declaration forms
The customs
declares must fill in and submit customs declaration forms for goods and
transport means within the following time limits:
1.
For
import goods, within 30 days after the date the goods arrive at the
boder-gate,
2.
For
export goods, no later than 8 hours before the transport means leaves
Vietnam.
3.
For
accompanied luggage of people on exit or entry, immediately after the
transport means arrives at the entry border gate and before the
transporting organization stops carrying out the procedures for
admitting passengers aboard the transport means on exit. For baggage
delivered before or after the trips of the people on entry, the
provisions of Clause 1 of this Article shall apply.
4.
For
goods and transport means in transit, immediately after the goods and
transport means arrive at the first entry border-gate and before the
goods and transport means go through the last exit border-gate.
5.
For
sea-going transport means on exit or entry, no later than 2 hours after
the port authorities announce that the transport means have arrived at
the places for pilot reception and return, and one hour before the
transport means leave Vietnam.
6.
For
airway transport means on exit or entry, immediately after the transport
means arrive at the border-gate and before the transporting organization
stops carrying out the procedures for addmitting export foods and
passengers on exit.
7.
For
railway, land road and river way transport means on exit or entry,
immediately after the transport means arrive at the first entry
border-gate and before the transport means go through the last
border-gate for exit.
Article 19.-Time limit for the customs officers to carry out customs procedures
1.
The
customs officers shall receive, register and examine customs dossiers
right after the customs declares submit and produce them according to
law provisions; in cases where they refuse to register the customs
dossiers, they shall have to notify the customs declares the reasons for
refusal.
2.
After
the customs declares have satisfied all requirements for the carrying
out of customs procedures according to Points a and b, Clause 1, article
16 of this Law, the time limit for the customs officers to complete the
inspection of the actual conditions of goods and transport means is
prescribed as follows:
a)
No
more than 8 working hours for lots of export or import goods subject to
the forms of inspection of the actual conditions of goods and transport
means is prescribed as follows:
b)
No
more than 2 working days for lots of export or import goods subject to
the form of inspection of the actual conditions of the whole quantity of
goods.
In cases where the form of inspection of the actual
conditions of the whole lots of export or import goods with large
quantities is applied or inspection is complicated, the inspection time
limit may be extended but such an extension shall not exceed 8 working
hours.
c)
The
inspection of the transport means on exit ot entry must ensure the
timely loading or unloading of export and import goods as well as the
exit or entry of passengers aboard.
d)
The
customs clearance for goods and transport means shall comply with the
provisions of Article 25 of this Law.
Article 20.-
Customs declaration
1.
Customs declaration shall be uniformly effected according to customs
declaration forms set by the General Department of Customs.
2.
Customs declarers must declare fully, accurately and clearly according
to the contents on the customs declaration forms.
3.
Customs declares may use the form of electronic declaration.
Article 21.-
Customs declares may use the form of electronic declaration.
1.
Customs procedure agents are customs declares authorized by persons who
have rights and obligations in the carrying out of customs procedures
for export and import goods.
2.
Customs procedure agents must be knowledgeable of the customs
legislation, customs declaration skills and be accountable to law within
the scope of authorization.
The Government shall specify the conditions for registration and
operation of customs procedures agents.
Article 22.-
Customs dossiers
1.
A
customs dossiers consists of:
a)
Declaration form;
b)
Commercial invoices;
c)
Goods
purchase and sale contract;
d)
Permit of the competent State body for exported, imported or transited
goods or transport means on exit, entry or in transit, which require
such permit under the provisions of law.
e)
Other
documents as prescribed by law for each goods item, which the customs
declarer must submit or produce to the customs offices.
2.
Customs dossiers shall be submitted or produced to the customs at the
customs offices. Where there are plausible reasons accepted by the
directors of the border-gate customs sub-departments of the
outside-of-border gate sites of customs procedure completion, the
customs declares may have the time limit extended for submission or
production of a number of documents of the customs dossiers; supplement,
modify or replace the already-registered customs declaration forms
before the inspection of the actual conditions of goods and transport
means starts.
Article 23.- Rights and obligations of the customs declares
1.
The
customs declares shall have the right to:
a)
Be
supplied by the customs offices information relating to the customs
declaration for exported, imported and transited goods, transport means
on exit, entry or in transit and guidance on carrying out the customs
procedures;
b)
Have
a prior look at the goods, take samples of the goods under the
supervision by customs officers before making customs declaration so as
to ensure accurate customs declaration;
c)
Propose the customs offices to re-inspect the actual conditions of the
goods already inspected if they disagree with the customs
offices’decisions, in cases where the goods are not permitted for
customs clearance;
d)
Lodge
complaints and denunciations against illegal acts commited by the
customs offices and customs officers;
e)
Claim
compensation for damage caused by customs offices and/or customs
officers according to law provisions.
2.
The
customs declarers shall have the obligation to:
a)
Make
customs declaration and comply with the provisions of Clause 1 of
Article 16, Article 18, 20 and 68 of this Law;
b)
Be
accountable to law for the truthfulness of the declared contents and the
submitted and/or produced documents;
c)
Abide
by decisions and requests of the truthfulness of the declared contents
and the submitted and/or produced documents;
d)
Keep
accounting records and vouchers and other documents related to the
export and import goods having enjoyed customs clearance for a period of
5 years counting from the date of registration of customs declaration
forms; supply information and documents related thereto when the customs
offices request the examination thereof according to the provisions of
Articles 28, 32 and 68 of this Law;
e)
Arrange personnel to serve the inspection of the actual conditions of
goods and transport means;
f)
Pay
taxes and fulfil other financial obligations as prescribed by law.
Article 24.- Responsibility to inspect goods and transport means within the
geographical areas of customs operation
1.
Within the geographical areas of customs operation, the customs offices
shall have the responsibility to inspect export and import goods, and
transport means on exit or entry.
2.
For
goods and transport means which are, as prescribed by law, subject to
specialized quality, medical, cultural inspection or animal and plant
quarantine, the State bodies with specialized inspection competence
shall conduct the inspection thereof.
3.
The
directors of the border-gate customs sub-departments shall assume the
prime responsibility and coordinate with the competent State bodies in
conducting specialized inspection at the border gates as to ensure a
quick customs clearance for goods and transport means.
The Government
shall define in detail the responsibilties and coordinating relations of
the competent State bodies at the border gates.
Article 25.- Customs clearance for goods and transport means
1.
Goods
and transport means shall enjoy customs clearance after the customs
procedures have been completed.
2.
Goods
and transport means for which the customs procedures have not yet been
completed may enjoy customs clearance if they fall under one of the
following cases:
a)
Lacking some documents of the customs dossier, which are permitted by
the customs office to be submitted later within a given time limit;
b)
Having not yet been paid or having paid the payable tax amount not in
full within the prescribed time limit during which a credit instituion
or another organization permitted to conduct a number of banking
activities provides guarantee for such payable amount, except for export
and import goods entitled to a grace period for tax payment according to
the provisions of the tax legislation.
3.
Where
the goods or transport means owners are sanctioned in form of pecuniary
fine for customs- related administrative violations, the goods or
transport means may go through customs clearance if their owners have
paid the fines or such fines are guaranteed by a credit institution or
another organization permitted to conduct a number of banking activities
for the execution of the sanctioning decisions of the customs offices or
competent State bodies.
4.
For
export and import goods the appraisal of which has been conduted, the
customs offices shall base themselves on the appraisal results to decide
on customs clearance thereof. In cases where pending the appraisal
results the goods owners request to take the goods for preservation, the
customs offices may accept such requests only when all customs
supervision conditions prescribed by the the General Department of
Customs have been met.
5.
Goods
exported and imported in service of urgent requirements shall go through
customs clearance according to the provisions of Article 35 of this Law.
Article 26.- Customs supervision
1.
Customs supervision of goods and transport means shall be conducted by
the following modes:
a)
Customs sealing or by other technical means;
b)
Direct supervision conducted by customs officers.
2.
Customs supervision duration:
a)
From
the time the goods or transport means on entry arrive at the
geographical areas of customs operation to the time they enjoy customs
clearance;
b)
From
the time the goods or transport means on entry arrive at the
geographical areas of customs operation to the time they are actually
exported;
c)
From
the time the goods or transport means in transit arrive at the
geographical areas of customs operation to the time they get out of the
Vietnamese territory.
3.
Goods
owners, conductors or operators of transport means, and customs
procedure agents shall be obliged to keep the goods conditions and
customs seals intact; on force majeure cases shere it is impossible to
keep the goods conditions or customs seals intact, after applying
necessary measures to limit and prevent any possible loss, they must
immediately notify such to the nearest customs office or
commune/ward/township People’s Committee for certification.
Article 27.-
Tasks and powers of customs officers
When carrying out
customs procedures, customs officers shall have the following tasks and
powers:
1.
Strictly complying with laws, professional customs processes and taking
responsibility for the performance of their tasks and powers;
2.
Giving guidance to the cusstoms declares when so request;
3.
Conducting customs inspection and supervision; in cases of detecting
signs of violation of customs legislation, requesting the goods owners,
conductors of transport means or authorized persons to comply with their
requests for the inspection and examination of goods and transport means
according to law provisions;
4.
Taking samples of the goods in the presence of the customs declares for
the customs offices to analyze them or solicit the appraisal thereof in
service of the goods inspection; using the analysis and/or appraisal
results to determine the right codes and quality of goods.
5.
Requesting the customs declares to supply information and documents
related to the goods or transport means so as to determine the correct
goods codes and value in service of the collection of taxes and other
revenues according to law provisions;
6.
Supervising the opening, closing, transshipment, loading and unloading
of goods at the sites of customs procedure completion and the sites of
inspection of export and import goods.
7.
Requesting the conductors of operators of transport means to move along
prescribed routes and stop at prescribed places.
8.
Other
tasks and powers as prescribed by law.
Section 2.CUSTOMS SUPERVISION AND INSPECTION OF GOODS
Article 28.-
Examination and registration of customs dossiers
When receiving
customs dossiers, the customs officers shall check the declarations
according to the requirements on the declarations according to the
requirements on the declaration form, documents of the customs dossiers,
the compatibility of the declaration contents and the customs dossiers
documents; register the customs dossiers according to law provisions; in
case of refusal to register the customs dossiersm, they must inform the
customs declares of the reasons therefor.
Article 29.- Base and competence to decide on the forms of inspection of the
actual conditions of export and import goods for customs clearance
1.
Bases
for decision on the forms of inspection of the actual conditions of
export and import goods include the law observance records of the goods
owners; the State’s policies on management of export and import goods;
the nature, categories and origins of export and import goods; the
customs dossiers and other information related to the export and import
goods.
2.
The
heads of the border-gate customs sub-department, the heads of the
customs sub-departments, the heads of the customs sub-department of the
outside-of-border gate sites of customs procedure completion shalldecide
on the forms of inspection of the actual conditions export and import
goods and the change of the inspection form as prescribed in Article 30
of this Law.
Article 30.- Forms of inspection of the actual conditions of export and import
goods for customs clearance
1.
Forms
of inspection of the actual conditions of export and import goods
include:
a)
Exemption from inspection of the actual conditions of export and import
goods of the goods oowners who have a record of good observance of
customs legislation for goods items regularly exported or imported,
exported farm and aquatic goods, export and import goods of
exporte-processing zones, goods stored at bonded warehouses, goods
brought into the customs preferential treatment zone and other goods on
the list prescribed by the Government.
For goods which
have been decided to be exempt from inspection but then detected to have
signs of violation of the customs legislation, the form of inspection
prescribed at Point c of this Clause shall apply;
b)
Inspection by probability method of the actual conditions of no more
than 10% of the the goods for each lot of export or import goods being
raw materials and supplies imported for production of export goods and
for export processing, goods of the same category, homogeneously-packed
goods, and export and import goods not falling into the cases of
inspection prescribed at Point a of this Clause.
In the course of inspection, if any violations of the
customs legislation are detected, the form of inspection prescribed at
Point c of this Clause shall apply;
c)
Inspection of the whole lots of export or import goods of the goods
owners who have committed violations of the customs legislation time and
again; and goods lots detected to have signs of violation of the customs
legislation.
2.
The
inspection of the actual conditions of goods shall be conducted by the
customs officers either personally or with the aid of machinery,
technical equipment and other professional measures in the presence of
the customs declares of their lawful representatives, after the customs
dossiers have been registered and the goods brought to the inspection
sites.
The goods being
live animals or plants difficult to preserve and other special goods
shall be inspected first.
Article 31.- Inspection of the actual conditions of export and import goods in
cases where the customs declares are absent
1.
The
goods inspection in the absence of customs declarers shall be decided by
the heads of the border-gate customs sub-departments, the heads of the
customs sub-departments of the outside-of-border gate sites of customs
procedure completion and notified to the customs declarers in the
following cases:
a)
For
security protection;
b)
For
sanitation and environment protection;
c)
Showing signs of serious law violation;
d)
The
prescribed time limit is over but the customs declares fail to come to
carry out customs procedures;
e)
At
the requests of the customs declarers.
2.
The
inspection in absence of the customs declarers shall be conducted in the
presence of the representative of the transporting organization or of
the representative of the transporting organization or of the nearest
commune ward or township People’s Committee.
Article 32.- Post-customs clearance inspection
1.
In
cases where they detect signs of violation of the customs legislation in
the export or import goods which have enjoyed customs clearance, the
customs offices may apply the measures of post-customs clearance
inspection.
2.
Within 5 years after the date the export or import goods enjoy customs
clearance, the directors of the customs department of the provinces,
inter-provinces or centrally-run cities may issue decisions on
post-customs clearance inspection.
3.
Basing themselves on the post-customs clearance inspection decisions,
the customs officers shall personally examine accounting records and
invoices and other documents related to the lots of export or import
goods which already enjoyed customs clearance at the enterprises so as
to make comparison with the customs declarations and documents of the
customs dossiers; in cases of necessity and if conditions permit, they
may inspect the actual conditions of the goods.
4.
In
the course of inspection, at the requests of the customs offices, the
concerned agencies, organizations and individuals shall create
conditions, supply necessary accounting records, information and
materials in service of the former’s inspection.
The Government
shall prescribe in detail the post-customs clearance inspection.
Article 33.- Temporarily-exported and temporarily-imported goods
1.
1.Temporarily-exported and temporarily-imported goods subject to the
customs inspection and supervision include:
a)
Goods for participation in fairs, exhibition, and product displays;
b)
Machinery, equipment and occupational tools in service of jobs within a
given period of time;
c)
Components and spare-parts in service of the replacement and repair of
foreign sea-going ships and aircraft.
d)
Other goods as prescribed by law.
2.
Temporarily-exported goods must be re-imported and temporarily-imported
goods must be re-exported within a prescribed time limit and go through
customs procedures.
3.
If
temporarily-exported goods which are not re-imported and
temporarily-imported goods which are not re-exported are sold, presented
or exchanged, they must go through customs procedures like export and
import goods; if they are on the list of goods subject to conditional
export and import, they must comply with the law provisions on goods
subject to conditional export and import.
Article 34.-
Presents and gifts
1.
Goods
being presents and gifts must go through customs procedures; if they are
on the list of goods subject to conditional export and import, they must
comply with the law provisions on goods subject to conditional export
and import.
2.
It is
strictly forbidden to present or donate goods on the list of goods
banned from export or import.
3.
The
duty-free allowance of goods being presents and gifts shall be
prescribed by the Government.
Article 35.- Goods exported and imported in service of urgent requirements
1.
Goods
exported and imported in service of urgent requirements include:
a)
Goods
in service of the immediate overcoming of natural disaster consequences;
b)
Goods
in service of urgent relief requirements;
c)
Goods
in service of security and defense requirements and goods in service of
other urgent requirements under the Prime Minister’s decisions.
2.
Goods
exported and imported in service of urgent requirements shall enjoy
customs clearance before the customs declarations and customs dossier
documents are submitted.
Article 36.- Goods traded and exchanged by border inhabitants.
1.
Goods
traded and exchanged by border inhabitants are goods in service of the
common daily life and production of border inhabitants.
2.
The
goods traded and exchanged by border inhabitants of Vietnam with those
of the countries sharing the national borderlines with Vietnam must be
subject to customs offices are not available, such goods shall be
subject to the inspection and supervision by the border guards according
to law provisions.
3.
The
Government shall define the responsibilities of the local
administrations, the coordination among the State bodies, and the
policies on the goods trading and exchange by border inhabitants.
Article 37.- Goods exported and imported by mail
1.
Goods
exported and imported by mail must go through customs procedures as
provided for by this Law.
2.
In
cases where the authorized customs declarers are postal
service-providing enterprises, they must fully discharge the customs
declarer’s responsibility as prescribed by this Law; may deliver or
distribute goods only after they are given the customs clearance.
Article 38.- Goods on transport means on exit, entry and in transit
1.
Goods
being items on transport means on exit, entry and in transit shall not
have to go through customs procedures like import goods.
2.
Goods
purchased from transport means on entry must go through customs
procedures like export goods.
Goods sold to
people working and passengers on transport means on exit or in transit
must go through customs procedures like export goods.
Article 39.- Goods exported and imported by mode of electronic commerce
1.
Goods
exported and imported by mode of electronic commerce must be subject to
customs inspection and supervision.
2.
The
Government shall prescribe the customs inspection and supervision of
goods exported and imported by mode of electronic commerce.
Article 40.-Transited goods
1.
Transited goods must go through customs procedures at the first entry
border-gate and the last exit border-gate, be subject to customs
supervision during the process of transportation on the Vietnamese
territory.
2.
For
goods transited not across land territory, transited and warehoused
within the border-gate areas, the transit permits shall not be required.
For goods transited across land territory, or warehoused outside the
border-gate areas or for transited goods for which permits are required
according to the provisions of Vietnamese law, permits issued by the
competent State bodies must be produced.
3.
The
inspection of transited goods shall be conducted only in cases where
signs of law violation are detected.
4.
Transited goods may be sold in Vietnam only when it is so permitted by
the competent Vietnamese State bodies and must go through the customs
procedures like import goods.
Article 41.- Goods transported from border-gate to border-gate
1.
Goods
transported from border-gate to border-gate include:
a)
Export goods which have gone through customs procedures, been
transported from the outside-of-border gate site of customs procedures
completion to the export border gate;
b)
Import goods transported from the import border gate to the
outside-of-border gate site of customs procedure completion;
c)
Export and import goods transported from one site of customs procedure
completion to another.
2.
Goods
transported from border-gate to border-gate must be subject to customs
inspection and supervision.
3.
For
export and import goods transported between two sites where the
inspection of the actual conditions of the export or import goods is
conducted and such sites are other than the sites of customs procedure
completion, the regime applicable to goods transported from border-gate
to border-gate may apply if it is so approved in writing by the
directors of the customs departments of the provinces, inter-provinces
or centrally-run cities.
Article 42.-
Routes and durations of transit and border-gate-to-border date
transportation.
Goods which are
transited or transported from border-gate to border-gate must be
transported along prescribed routes through prescribed border-gates,
within prescribed time limits and subject to customs supervision.
The Ministry of
Communications and Transport shall prescribed the routes for
transportation of transited goods; the General Department of Customs
shall prescribe the routes for border gate-to-border gate goods
transportation.
Article
43.-Transferred
properties.
Individuals, families and organizations with
transferred properties must have papers certifying their ownership over
such properties, excluding belongings and items in service of normal
daily life activities.
The Government shall prescribed in detail transferred
properties.
Article 44.-Luggage
of persons on exit and entry
1.
Luggage of persons on exit and entry must go through the customs
procedures a the border gates.
2.
Luggage of persons on exit and entry, which exceeds the duty-free
allowance, must go through the customs procedures like export and import
goods.
People on exit or
entry may deposit their luggage at the border-gate warehouses and
reclaim them when they are on entry or exit.
3.
The
Government shall prescribed the duty-free luggage criteria and
allowances.
Article 45.- Handling of goods which are abandoned, strayed or mistakenly-claimed
and unclaimed after the expiry of customs declaration time limit.
1.
Goods
which their owners declare puclicly to abandon them or take acts to
prove their abandonment shall be put for sale and the proceeds therefrom
shall be paid in to the State budget after subtraction of arising
expenses.
2.
The
goods owner’s abandonment of goods with signs of law violation shall not
be accepted.
3.
For
strayed and mistakenly-claimed goods, within the time limit of 180 days
if the goods owners are able to prove the such goods are under their
ownership but have been wrongly delivered from abroad or strayed to
Vietnam, the goods can be re-exported; if they have been sent to wrong
addresses, the addresses shall be adjusted so that the goods can reach
the right recipients; if the goods are strayed to another country then
brought to Vietnam, the goods owners may carry out customs procedures
for reclaiming them after paying all expenses the arise; past 180 days
if nobody comes to claim, the goods shall be handled according to the
provisions of Clause 4 of this Article.
4.
Where
the customs offices have grounds to determine that the abandoned,
strayed or mistakenly-claimed goods are contraband, they shall handle
such goods like smuggled goods.
5.
For
goods which have been imported for more than 90 days from the date
arrive at the unloading border-gates but nobody comes to receive them,
the customs offices shall publicly announce such on the mass media.
Within the time limit of 180 days from the date of such public
announcement, if the goods owners come and claim them, they shall have
to carry out the customs procedures and pay a fine and all expenses that
arise from the delayed completion of the customs procedures; if nobody
comes to claim, such goods shall be handled according to law provisions.
Section 3. CUSTOMS INSPECTION AND SUPERVISION OF GOODS IN BONDED
AREHOUSES AND TAX-SUSPENSION WAREHOUSES
Article 46.- Goods in bonded warehouses and tax-suspension warehouses
1.
Goods
of domestic or foreign organizations and individuals stored at bonded
warehouses must be subject to customs inspection and supervision.
2.
Only
imported goods being production raw materials and owned by owners of
tax-suspension warehouses may be put into the tax-suspension warehouses.
3.
The
Government shall prescribe in detail the operation of bonded warehouses
and tax-suspension warehouses.
Article 47.- Rights and obligations of bonded warehouses owners and owners of
goods stored in bonded warehouses.
1.
1.Bonded warehouse owners may perform contracts for storing goods at
their bonded warehouses according to law provisions; may move the goods
in the bonded warehouses as agreed upon with the goods owners but must
notify such in advance to the customs offices.
Once every 45 days,
the bonded warehouses owners must notify in writing the customs
departments of the provinces, inter-provinces or centrally-run cities of
the actual conditions of the goods and the situation of operation of
their bonded warehouses.
The bonded
warehouse owners shall have to comply with the requests of the customs
offices regarding the goods inspection according to law provisions.
2.
The
owners of goods stored in bonded warehouses may consolidate the packings
categorize goods or take goods samples under the supervision of customs
officers, and may effect the transfer of the right to own such goods
according to law provisions. The transfer of goods from one bonded
warehouse to another must be approved in writing by the heads of the
customs departments of provinces, inter-provinces or centrally-run
cities.
During the time the goods are stored in the bonded
warehouses, the goods owners must comply with the law provisions on the
operation of bonded warehouses.
Article 48.-
Time limit for storing in bonded warehouses
The time limit for storing goods in bonded warehouses
shall not exceed 12 months, counting from the date the goods are put
therein; in cases where there are plausible reasons and written approval
of the heads of the customs department of the provinces, inter-provinces
or centrally-run cities, this time limit may be extended but such an
extension must not exceed 6 months.
Article
49.-
Competence to set up, terminate the operation of bonded warehouses and
tax-suspension warehouses
The General Director of Customs shall decide on the
setting up and termination of the operation of bonded warehouses.
The heads of the customs departments of the provinces,
inter-provinces or centrally-run cities shall decide on the setting up
and termination of tax-suspension warehouses.
Section 4.CUSTOMS INSPECTION AND SUPERVISION OF TRANSPORT MEANS
Article
50.-
Sites of customs procedure completion for transport means on exit and
entry
1.
Transport means on exit and entry must go through Vietnam’s border
gates.
Transport means on entry must go through customs
procedures at the first entry border gate. Transport means on exit must
go through customs procedures at the last exit border-gate.
2.
The
exit and entry of transport means through other sites shall be
prescribed by the Government.
Article 51.-
Routes, customs supervision duration for transport means on exit, entry,
in transit or moving between border gates
1.
Foreign transport means on exit, entry, in transit, and go from border
gate to border gate must go along prescribed routes, be subject to
customs supervision from the time they arrive at the geographical areas
of customs operation, during their movement, to the time they get out of
the Vietnamese territory.
2.
Vietnamese transport means on entry shall be subject to customs
supervision from the time they arrive at the geographical areas of
customs operation to the time when all import goods carried onboard the
transport means are unloaded for customs procedure completion.
Vietnamese transport means on exit shall be subject to
customs supervision from the time they start to be loaded with export
goods to the time they get out of the Vietnamese territory.
3.
When
they are grounds to believe that illegal goods are hidden on the
transport means on exit, entry, in transit or going from one border gate
to another, or signs of serious law violation are revealed, the
directors of the border-gate customs sub-departments, the directors of
the customs sub-departments of the outside-of-border gate sites of
customs-procedures completion and the heads of the customs control
squads may decide to temporarily postpone the departure or stop the
transport means for search. Such search must comply with the law
provisions and the decision issuers must take responsibility before law
for their decisions.
Article
52.-
Declaration and inspection of transport means on exit, entry and in
transit
1.
When
carrying out customs procedures for transport means on exit, entry or in
transit, their owners or drivers must make customs declaration, submit
and/or produce transportation documents; supply information and vouchers
related to the export or import goods and items on the transport means.
The time limit for customs declaration shall comply with the provisions
of Clauses 5, 6 and 7, Article 18 of this Law.
2.
The
inspection of customs dossiers and the actual conditions of transport
means by customs officers shall comply with the provisions of Points c
and d, Clause 2, Article 19, as well as Article 20 and Article 22 of
this Law.
Where the transportation documents satisfied the
requirements of the customs inspection, the transport means owners or
drivers shall not have to fill in the customs declaration forms, except
for the luggage, export or import goods of the people on exit or entry
aboard their transport means.
Article 53.-
Transshipment, border-gate-to-border-gate transportation, carriage
transfer, carriage detachment, loading and unloading of goods aboard
transport means on exit or entry.
The transshipment, border-gate-to-border-gate
transportation, carriage transfer, carriage detachment, loading and
unloading of goods aboard transport means on exit, entry, which are
under customs inspection and supervision, may be effected only when it
is so consented by the customs offices.
Goods handled during transshipment, border-gate-to-
border-gate transportation, carriage transfer and carriage detachment
must have their packings, boxes and parcels kept intact.
Article
54.-
International
transportation combined with domestic transportation, domestic
transportation combined with transportation of exports and imports
1.
Means
used for international transportation, if permitted by the competent
State bodies and meeting the customs supervision conditions set by the
General Department of Customs, may be also used for domestic goods
transportation.
2.
Means
used in domestic transportation, if permitted by the competent State
bodies and meeting the customs supervision conditions set by the General
Department of Customs, may be also used for transportation of export or
import goods being subject to customs supervision.
Article
55.-
Transport means on exit, entry, or in transit for defense and security
purposes
Military transport means, other transport means used
for defense and security purposes must go through customs procedures and
be subject to customs inspection and supervision according to the
Government’s regulations.
Article
56.-
Responsibility of the heads of the port authorities of airports,
seaports, international direct railway stations to coordinate with the
customs offices
The heads of the port authorities of airports,
seaports, international direct railway stations shall have to give
advance notices to the directors of the border-gate customs
sub-departments on the arrival and departure times, stop places, and the
times for goods loading onto and/or unloading from sea-going ships,
aircraft and international direct trains.
Section 5. TEMPORARY POSTPONEMENT OF CUSTOMS PROCEDURE CLEARANCE FOR
EXPORT AND IMPORT GOODS UPON REQUESTS FOR PROTECTION OF INTELLECTUAL
PROPERTY RIGHTS
Article
57.-
Principles for
temporary postponement of customs procedure clearance
1.
Holders of intellectual property rights already protected under the
provisions of Vietnam law shall have the right to request the customs
offices to temporarily stop carrying out the customs procedures for
export or import goods which they have grounds to believe that their
intellectual property rights are infringed upon.
2.
The
customs offices may decide to temporarily stop carrying out customs
procedures for export or import goods only when all conditions set in
Article 58 of this Law are met.
Article
58.-
Conditions for
requesting the temporary postponement of customs procedure clearance
When requesting the temporary postponement of customs
procedure clearance, the intellectual property right holders shall have
to:
1.
Send
to the customs offices the written requests together with evidences of
their legitimate ownership of the intellectual property rights and
evidences of the infringements thereupon.
2.
Pay a
deposit or submit the written guaranty by a credit institution or
another organization permitted to conduct a number of banking activities
as security for payment of damage compensation and expenses, as
prescribed by law, which may arise due to wrong requests for temporary
postponement of customs procedure clearance.
Article
59.-
Specific provisions on the temporary postponement of customs procedure
clearance
Pursuant to this Law and other law provisions, the
Government shall prescribe in detail the temporary postponement of
customs procedure clearance for export and import goods upon requests
for protection of intellectual property rights.
Section 6. PRIVILEGE AND IMMUNITY REGIME
Article
60.-
Privilege and
immunity regime
The privilege and immunity regime prescribed by this
law include privileges and immunity with regard to customs declaration
and customs inspection
Article
61.-
Immunity from customs declaration and inspection
1.
Diplomatic and consular bags shall enjoy immunity from customs
declaration and inspection.
2.
Luggage and transport means of agencies, organizations and individuals
entitled to diplomatic privilege and immunity, and luggage and transport
means of other special subjects shall enjoy immunity from customs
inspection.
Article
62.-
Handling of cases where violations of the privilege and immunity regime
are detected
Where there are grounds to assert that diplomatic or
consular bags misused for purposes contrary to the international
agreements on diplomatic and consular relations, which the Socialist
Republic of Vietnam has signed or acceded to , or that luggage or
transport means contain items banned from export or import, items of the
categories not entitled to the privilege and immunity regime as
prescribed by law, the General Department of Customs shall decide on the
handling thereof according to these international agreements.
Chapter IV
RESPONSIBILITIES OF
THE CUSTOMS SERVICE IN THE PREVENTION AND COMBAT OF SMUGGLING AND
ILLEGAL CROSS-BORDER GOODS TRANSPORTATION
Article
63.-
Tasks of the
customs service in the prevention and combat of smuggling and illegal
cross-border goods transportation
1.
Within the scope of their tasks and powers, the customs offices at all
levels shall organize the performance of the task of preventing and
combating smuggling and illegal cross-border goods transportation.
2.
The
customs offices at all levels may establish specialized units to perform
the task of preventing and combating smuggling and illegal cross-border
goods transportation.
Article
64.-
The scope of
responsibility to prevent and combat smuggling and illegal cross-border
goods transportation
1.
Within the geographical areas of customs operation, the customs offices
shall have to inspect, supervise and control goods and transport means
so as to actively prevent and combat smuggling and illegal cross-border
goods transportation.
Where goods and/or transport means have not yet been
taken out of the geographical areas of customs operation while agencies,
organizations or individuals shall have to immediately notify the
customs offices thereof for inspection and handling.
2.
Outside the geographical areas of customs operation, the customs offices
shall have to coordinate with the concerned State bodies in applying
measures to prevent and combat smuggling and illegal cross-border goods
transportation.
Where goods or transport means have been taken out of
the geographical areas of customs operation while the concerned State
bodies have grounds to believe that acts of smuggling or illegal
cross-border goods transportation are committed, they shall conduct
according to their competence the inspection and handling thereof under
the provisions of law.
3.
The
People’s Committees at all levels shall direct and coordinate activities
of the customs offices and other concerned State bodies in their
localities in performing the task of preventing and combating smuggling
and illegal cross-border goods transportation.
Article
65.-
Competence of the
customs offices in the application of measures to prevent and combat
smuggling and illegal cross-border goods transportation
1.
Organizing forces, setting up database, applying necessary professional
measures, gathering customs operation-related information at home and
aboard so as to actively prevent and combat smuggling and illegal
cross-border goods transportation, and serve the customs clearance for
goods and the post-customs clearance inspection; coordinating with the
concerned bodies in keeping secret the suppliers of information on cases
of smuggling and illegal cross-border goods transportation.
2.
Conducting customs control over goods and transport means; assuming the
prime responsibility and coordinating with the concerned State bodies in
carrying out activities of preventing and combating smuggling and
illegal cross-border goods transportation within the geographical areas
of customs operation.
3.
Taking necessary professional scouting measures as prescribed by law to
detect acts of smuggling and illegal cross-border goods transportation.
4.
Requesting concerned agencies, organizations and/or individuals to
supply information and materials if such information and materials are
necessary for the verification of acts of smuggling and illegal
cross-border goods transportation.
5.
Requesting postal service-providing enterprises to open postal matters
and goods exported or imported by mail for inspection when there are
grounds to believe that such postal matters and goods contain materials
and goods related to smuggling and illegal cross-border goods
transportation.
6.
Undertaking the international cooperation in the prevention and combat
of smuggling and illegal cross-border goods transportation.
Article
66.-
Competence of the
customs offices and customs officers in handling acts of smuggling and
illegal cross-border goods transportation
1.
Where
they have grounds to believe that there are acts of hiding smuggled
goods or illegal cross-border goods transportation, the directors of the
border-gate customs sub-departments, the directors of the customs
sub-departments of the outside-of-border gate sites of customs procedure
completion and the heads of the customs control squads may decide on the
body search and the search of the transportation means as well as places
where the goods are hidden, and the temporary seizure of people,
transportation means and/or goods according to the law provisions on the
handling of administrative violations.
2.
When
detecting acts of violation of customs legislation, which are so serious
to be examined for penal liability, the customs offices and customs
officers with the competence prescribed by the criminal procedure
legislation may initiate criminal cases, initiate criminal cases against
the accused and conduct investigative activities. The initiation of
criminal cases, the initiation of criminal cases against the accused and
the carrying out of investigative activities must strictly comply with
the provisions of criminal procedure legislation.
3.
The
customs offices and customs officers shall, when carrying out activities
prescribed in Clauses 1 and 2 of this Law, have to take responsibility
before law for their decisions.
Article
67.-
Technical equipment in service of the prevention and combat of smuggling
and illegal cross-border goods transportation
1.
The
customs offices and customs officers that directly perform the task of
combating smuggling and illegal cross-border goods transportation shall
be equipped with professional technical means, weapons and support
instruments. The equipment and use of weapons and support instruments
must strictly comply with law provisions.
2.
In
case of necessity, the customs offices and customs officers that
directly perform the task of combating smuggling and illegal
cross-border goods transportation may request agencies, organizations
and/or individuals to coordinate forces, support means and supply
information; if the supported means are damaged, the customs offices
shall have to pay compensation therefore according to law provisions.
Chapter V
ORGANIZATION OF THE
COLLECTION OF TAXES AND OTHER LEVIES ON EXPORT AND IMPORT GOODS
Article
68.-
Responsibilities of the customs declarers in the declaration,
calculation and payment of taxes and other levies
1.
To
declare, calculate and pay taxes in full, on time and be accountable for
their tax declaration and calculation.
2.
Within 6 months as from the date of registration of declarations, if
detecting any mistakes in the tax declaration, calculation and/or
payment, they shall have to report them to the customs offices where the
necessary procedures are carried out for adjustment of the payable tax
amounts.
3.
To
fulfill other obligations in the declaration, calculation and payment of
taxes and other levies according to law provisions.
4.
To
abide by the customs offices’ decisions on taxes and other levies.
Article
69.-
Responsibilities of
the customs offices in organizing the collection of taxes and other
levies
1.
The
General Department of Customs shall uniformly direct the collection of
taxes and other levies on export and import goods and the application of
measures to ensure the correct and full collection of taxes and other
levies according to law provisions.
2.
The
customs offices which carry out the procedures for export and import of
goods shall check the tax declaration and calculation by customs
declarers; where they discover the wrong calculation of the payable tax
amounts by customs declarers, they must, after adjusting such amounts,
notify the customs declarers thereof. The time limits for retrospective
collection and payment of the payable tax amounts shall comply with the
provisions of tax legislation.
Article
70.-
Time for tax
calculation and time limit for tax payment
1.
The
time for tax calculation and the time limit for tax payment applicable
to export and import goods shall comply with the provisions of tax
legislation.
2.
Where
export or import goods are temporarily seized pending the handling by
the customs offices or competent State authorities, the time limit for
tax payment shall be counted from the date the handling decision is
issued.
Article
71.-
Determination of
the tax calculation values
The values for calculation of tax on export or import
goods shall be determined according to the provisions of the tax
legislation and other law provisions.
The Government shall prescribe in detail the
determination of tax calculation values for export and import goods.
Article
72.-
Classification of
export and import goods and determination of tax rates for export and
import goods
1.
The
classification of export and import goods shall comply with the law
provisions on goods classification.
The determination of tax rates for export and import
goods shall be based on current tax index.
Where the customs offices refuse to accept the results
of classification by the customs declarers, they may request such
declarers to supply documents related to the export or import goods;
take samples of export or import goods to the witness of the customs
declarers for analysis, classification and re-determination of the tax
rates applicable and re-determination of the tax rates applicable to
such export or import goods; if the customs declarers disagree with the
customs offices’ analysis and re-classification results, they may lodge
complaints thereabout. The compliant lodging and settlement shall comply
with the law provisions.
2.
The
Government shall prescribe in detail the classification of export and
import goods.
Chapter VI
STATE MANAGEMENT
OVER CUSTOMS
Article
73.-
Contents of the
State management over customs
The contents of the State management over customs
include:
1.
Elaboration and direction of the implementation of the strategy,
planning and plans on development of Vietnam’s Customs.
2.
Promulgation and organization of the implementation of legal documents
on customs;
3.
Provision of guidance for, implementation and propagation of customs
legislation.
4.
Prescription of the organization and operation of the Customs.
5.
Training, fostering and building of the contingent of customs officers.
6.
Organization of research and application of sciences and technologies
and modern customs management methods.
7.
Collection of the State’s statistical data on customs.
8.
Inspection, supervision, settlement of complaints and denunciations, and
handling of violations of customs legislation.
9.
International cooperation on customs.
Article
74.-
Bodies in charge of
the State management over customs
1.
The
Government shall perform the uniform State management over customs.
2.
The
General Department of Customs is the body assisting the Government in
performing the uniform State management over customs.
3.
The
ministries, the ministerial-level agencies, the agencies attached to the
Government shall, within the scope of their tasks and powers, have to
coordinate with the General Department of Customs in performing the
State management over customs.
4.
The
People’s committees at all levels shall, within the scope of their tasks
and powers, have to organize the implementation of the customs
legislation in their respective localities.
Article
75.-
The right to lodge
complaints, denunciations, and initiate lawsuits
1.
Individuals and organizations may lodge complaints with the customs
offices, other competent State bodies or initiate lawsuits at courts
according to law provisions against administrative decisions and/or
administrative acts of the customs offices, customs officers where there
are ground to believe that such decisions and/or acts are contrary to
law, and infringe upon their legitimate rights and interests.
2.
Individuals may lodge denunciations with the customs offices or other
competent State bodies against customs officers and/or customs offices
for their law-breaking acts which infringe upon the interests of the
State and the rights and legitimate interests of organizations and
individuals.
Article
76.-
Responsibility to
settle complaints and denunciations
1.
The
customs offices at all levels shall have to settle complaints about
administrative decisions and/or administrative acts falling under their
settling competence; if receiving complaints not falling under their
settling competence, they shall have to inform the complainants thereof
so that the latter can lodge their complaints with competent State
bodies for settlement.
2.
The
customs offices at all level shall have to settle denunciations falling
under their competence; if receiving denunciations not falling under
their competence, they shall have to refer them to competent bodies or
organizations for settlement and inform in writing the denouncers
thereof.
Article
77.-
Time limit, procedures and competence for settlement of complaints and
denunciations
1.
The
time limits and procedures for lodging complaints and denunciations and
settling them, and the competence to settle complaints and denunciations
shall comply with the law provisions on complaints and denunciations and
relevant law provisions.
2.
During the time of lodging complaints or initiating lawsuits, the
organizations or individuals shall still have to abide by the
administrative decisions or decisions sanctioning administrative
violations, issued by the customs offices or other competent State
bodies. When the complaint settling decisions of the customs offices or
other competent State bodies are issued or the court’ decisions or
judgments take legal effect, such decisions or judgments shall be
complied with.
Chapter VII
COMMENDATION AND
HANDLING OF VIOLATIONS
Article
78.-
Commendation
1.
Agencies, organizations and individuals that have recorded achievements
in the implementation of customs legislation; those who have made
contributions to denouncing, discovering or assisting the customs
offices in the combat against smuggling and illegal cross-border goods
transportation; other acts of violation of customs legislation, shall be
commended and/or rewarded according to law provisions.
2.
The
customs offices and customs officers that have well fulfilled their
tasks shall be commended and/or rewarded according to law provisions.
Article
79.-
Handling of
violations
1.
Those
who violate the provisions of customs legislation shall, depending on
the nature and seriousness of their violations, be administratively
sanctioned or examined for penal liability, if causing damage, they
shall have to pay compensation therefore according to law provisions.
2.
The
customs officers who commit acts of obstructing activities of export,
import, entry, exit, transit or other acts of violation of customs
legislation shall, depending on the nature and seriousness of their
violations, be administratively sanctioned or examined for penal
liability, if causing damage, they shall have to pay compensation
therefore according to law provisions.
Chapter VIII
IMPLEMENTATION
PROVISIONS’
Article
80.-
Implementation
provisions
This Law takes effects as from
January 1, 2002.
The Customs Ordinance passed on
February 20, 1990
by the State Council shall be no longer effective as from the date this
Law comes into force.
All previous provisions contrary to this Law are
hereby annulled.
Article
81.-
Law application to cases of goods and transport means for with customs
dossiers have been registered but customs procedures have not yet been
completed before the date this Law comes into force
1.
For
export and imports goods, transited goods, transport means on exit,
entry or in transit, for which customs dossiers have been registered but
customs procedures have not yet been completed before the date this Law
comes into force, the carrying out of customs procedures, the customs
inspection, supervision and control shall comply with the Customs
Ordinance and other relevant law provisions.
2.
Post-customs clearance inspection shall not apply to the goods which
have been cleared of customs procedures before the date this Law takes
effect.
Article
82.-
Implementation
guidance
The Government shall detail and guide the
implementation of this Law.
Chairman of the National Assembly
NGUYEN
VAN AN |
