1.1 Article 1. Scope1.2 Article 2. Regulated entities1.3 Article 3. Customs policies1.4 Article 4. Interpretation of terms1.5 Article 5. Application of international treaties, customs and practices on customs1.6 Article 6. International cooperation in customs1.7 Article 7. Customs operating locations1.8 Article 8. Customs modernization1.9 Article 9. Cooperation in the adherence to the law on customs1.10 Article 10. Prohibited acts in customs1.11 Article 11. Supervision of the adherence to the law on customs
2.1 Article 12. Tasks of the customs service2.2 Article 13. Rules of organization and operation of the customs service2.3 Article 14. Organization of the customs service2.4 Article 15. Customs officials
4.1 Article 16. Rules of following customs formalities, inspection and supervision4.2 Article 17. Risk management in professional customs operations4.3 Article 18. Rights and obligations of customs declarants4.4 Article 19. Tasks and entitlements of customs officials4.5 Article 20. Customs brokers4.6 Article 21. Customs formalities4.7 Article 22. Places of customs formalities4.8 Article 23. Time limit for customs authorities to carry out customs formalities4.9 Article 24. Customs document4.10 Article 25. Time limit for submission of customs documents4.11 Article 26. Classification of goods4.12 Article 27. Verification of origin of goods4.13 Article 29. Customs declaration4.14 Article 30. Registration of customs declarations4.15 Article 31. Grounds and competence for decision on customs inspection4.16 Article 32. Verification of customs documents4.17 Article 34. Physical inspection of goods in the absence of customs declarants4.18 Article 36. Release of goods4.19 Article 37. Customs clearance for goods4.20 Article 38. Objects, methods and duration of customs supervision4.21 Article 39. Responsibilities of customs authorities in customs supervision4.22 Article 40. Responsibilities of customs declarants and commanders or drivers of vehicle in customs supervision4.23 Article 41. Responsibilities of port and depot enterprises in customs supervision
5.1 Article 42. Requirements for application of the privilege5.2 Article 43. Privilege given to enterprises5.3 Article 44. Responsibilities of customs authorities giving the privilege5.4 Article 45. Responsibilities of enterprises entitled to the privilege
6.1 Article 46. Customs inspection and supervision of goods temporarily imported6.2 Article 47. Customs inspection and supervision of goods sold at duty-free shops6.3 Article 48. Customs inspection and supervision of temporarily imported or temporarily exported goods6.4 Article 49. Customs inspection and supervision of goods being gifts6.5 Article 50. Customs inspection and supervision of goods used for urgent requirements and goods exclusively used for security and defense purposes6.6 Article 51. Customs inspection and supervision of goods traded or exchanged by border residents6.7 Article 52. Customs inspection and supervision of goods exported or imported through post or express delivery services6.8 Article 53. Customs inspection and supervision of personal belongings6.9 Article 54. Customs inspection and supervision of luggage of persons on exit or entry6.10 Article 55. Customs inspection and supervision of foreign currencies in cash, Vietnam dong in cash, negotiable instruments, gold, precious metals and gems of persons on exit or entry6.11 Article 56. Customs inspection and supervision of goods on vehicle6.12 Article 57. Customs inspection and supervision of diplomatic bags, consular bags, luggage and vehicle of agencies, entities entitled to privileges or immunities6.13 Article 58. Customs inspection and supervision, handling of goods in stock
7.1 Article 59. Responsibilities of customs authorities in customs inspection and supervision of goods imported for export processing and production7.2 Article 60. Responsibilities of entities engaged in export processing and production
8.1 Article 61. Goods stored in bonded warehouses, tax suspension warehouses and CFSs8.2 Article 62. Requirements for establishment of bonded warehouses, tax suspension warehouses and CFSs8.3 Article 63. Rights and obligations of enterprises dealing in bonded warehouse or CFSs, CFS providers, goods owners and owners of tax suspension warehouses
9.1 Article 64. Customs formalities for goods transported under customs supervision9.2 Article 65. Transportation routes and duration
10.1 Article 66. Notification of information on vehicle10.2 Article 67. Customs clearance places for vehicle10.3 Article 68. Routes and duration subject to customs supervision for vehicle10.4 Article 69. Customs formalities for vehicle10.5 Article 70. Transshipment, carriage transfer, carriage detachment, loading and unloading of goods and baggage aboard vehicle10.6 Article 71. International transportation combined with domestic transportation, domestic transportation combined with transportation of imported and exported goods10.7 Article 72. Responsibilities of heads at airports, seaports and international railway stations
11.1 Article 73. Principles of inspection, supervision and postponement of customs formalities11.2 Article 74. Formalities for requesting customs inspection and supervision and postponement of customs formalities11.3 Article 75. Receipt and handling of written requests for customs inspection and supervision and postponement of customs formalities11.4 Article 76. Procedures for postponement of customs formalities
12.1 Article 77. Post-customs clearance inspection12.2 Article 78. Cases of post-customs clearance inspection12.3 Article 79. Post-customs clearance inspection at customs authorities12.4 Article 80. Post-customs clearance inspection at premises customs declarants12.5 Article 81. Tasks and entitlements of customs officials in post-customs clearance inspection at premises customs declarants12.6 Article 82. Rights and obligations of customs declarants in post-customs clearance inspection
13.1 Article 83. Responsibilities of customs declarants for declaration, calculation and payment of taxes and other amounts payable13.2 Article 84. Responsibilities of customs authorities for collection of taxes and other amounts payable13.3 Article 85. Determination of tax rates, time of tax calculation, time limits of tax payment for imported and exported goods13.4 Article 86. Customs value
14.1 Article 87. Tasks of customs authorities in the tackling smuggling and illegal cross-border trafficking of goods14.2 Article 88. Scope of responsibility to tackle smuggling and illegal cross- border trafficking of goods14.3 Article 89. Competence of customs authorities for the application of measures to tackle smuggling and illegal cross-border trafficking of goods14.4 Article 90. Competence of customs authorities and customs officials in handling smuggling and illegal cross-border trafficking of goods14.5 Article 91. Rights and obligations of related entities in the tackling smuggling and illegal cross-border trafficking of goods14.6 Article 92. Furnishing and use of technical equipment and means to serve the tackling smuggling and illegal cross-border trafficking of goods
16.1 Article 93. Customs communication16.2 Article 94. Customs communication system16.3 Article 95. Collection and provision of customs communication in the country16.4 Article 96. Collection of customs communication abroad
17.1 Article 97. Releasing statistics on imported and exported goods17.2 Article 98. Statistical reports on imported and exported goods
18.1 Article 99. State management of customs18.2 Article 100. Regulatory authorities in charge of the state management of customs
19.1 Article 101. Amendments to Law No. 78/2006/ QH11 on Tax Administration on amendments to Law No. 21 /2012/QH1319.2 Article 102. Amendment and supplementation of a number of articles of Law No. 15/2012/QH13 on Handling of Administrative Violations19.3 Article 103. Effect19.4 Article 104. Guidance
Law Firm . 2005
