THE GOVERNMENT  
-------  SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
---------------  
No. 08/2015/ND -CP Hanoi, January 21, 2015  
DECREE  
PROVIDING SPECIFIC PROVISIONS AND GUIDANCE ON ENFORCEMENT OF THE 
CUSTOMS LAW ON CUSTOMS PROCEDURES , EXAMINATION, SUPERVISION AND 
CONTROL PROCEDURES  
Pursuant to the Law on Government Organization dated December 25, 2001;  
Pursuant to the Law on Customs dated June 23, 2014;  
At the request of the Minister of Finance,  
The Government hereby promulgates this Decree on providing specific provisions and guidance 
on enforcement of the Customs Law on customs procedures, examination, supervision and 
control procedures.   
Chapter I  
GENERAL PROVISIONS  
Article 1. Scope of application 
This Decree provides several speci fic 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 rel evant 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. Organiza tions 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.
G/VAL/N/1/VNM/1 
- 56 -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 s ystem” 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 a gencies.  
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 val ue 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 a nd 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 t he 
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 requireme nts, procedures for establishment and closure of 
venue for customs procedures and off -airport freight terminals.  
G/VAL/N/1/VNM/1 
- 57 -Article 5. Customs declarant  
Customs declarant includes:  
1. The consignor of an export or import cargo. If a consignor of a good is a foreig n 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 custom s 
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 authori ties; 
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;  
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- 58 -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 resul t 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 f or 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 mana gement 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 d ata shared between Ministries and agencies through the national single -
window portal;  
G/VAL/N/1/VNM/1 
- 59 -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 transp orts 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 s ystem; 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 t he 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 o f these international agreements to which the Socialist 
Republic of Vietnam is a signatory.  
Chapter II  
PRIORITY GIVEN TO ENTERPRISES  
Article 9. Priority  
1. This priority shall conform to regulations laid down in Article 43 of the Customs Law.  
2. Enterpris es given priority by customs authorities and harbour warehousing agencies shall be 
permitted to get procedures for shipping and taking delivery of their cargos as well as customs 
examination and supervision procedures completed first.  
3. With respect to c argos subject to specialized examinations, the above -mentioned enterprises 
shall be entitled to keep them stored in such enterprises' warehouses while waiting for the result 
of specialized inspection, unless the law on specialized inspection allows such ca rgos to be 
examined at the border checkpoint. In case cargos are required to undergo specialized 
examinations at the border checkpoint, such examinations shall be prioritized.  
Article 10. Requirements for eligibility to be given priority  
1. Compliance with  the law on customs and taxation  
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- 60 -Within a period of 02 consecutive years from the date on which enterprises file their applications 
for recognition of enterprises’ eligibility for priority, these enterprises have not committed any of 
the following violatio ns against the law on taxation and customs to an extent that punitive 
measures shall be applied:  
a) Tax evasion; tax fraud; goods smuggling and illicit trafficking across the border;  
b) Administrative violations which are committed in the form and on whic h penalty rates are 
imposed ultra vires the Head of Customs Sub -departments and others who hold the equivalent 
title.  
2. Compliance with the law on accounting and auditing:  
a) Conformity with accounting principles under regulations set out by the Ministry  of Finance;  
b) Annual financial statements that must be audited by auditing companies that meet 
requirements for rendering auditing services under legal regulations on independent audit. An 
audit opinion about a financial statement as expressed in an audi t report must be an unqualified 
opinion in accordance with Vietnam’s Audit Standards.  
3. Internal audit:  
Enterprises must devise and maintain the system and process for managing, monitoring and 
controlling actual operations in all of their export and impo rt supply chains.  
4. Export and import turnover:  
a) Export and import enterprises must record the turnover of USD 100 million per annum;  
b) Enterprises that export made -in-Vietnam products must record the turnover of USD 40 million 
per annum;  
c) Enterpr ises that export agricultural, aquatic products manufactured or cultivated in Vietnam 
must record the turnover of USD 30 million per annum;  
d) In respect of enterprises that render customs brokerage services, the number of customs 
declaration forms to be filled out under customs procedures in a year must equal 20,000 sheets 
per annum.  
The export and import turnover stipulated at Point a, b, c and d of this Clause must be the 
average turnover recorded over 02 consecutive years till the date on which enterp rises file their 
applications, exclusive of the turnover recorded from entrusted export and import.  
5. Requirements relating to export and import turnover as stipulated in Clause 4 of this Article 
shall not be applied to enterprises licensed to be high -technology enterprises by the Ministry of 
G/VAL/N/1/VNM/1 
- 61 -Science and Technology in accordance with regulations laid down in the Law on High 
Technology.  
6. The Ministry of Finance shall consider giving priority to enterprises under regulations 
enshrined in Article 9 hereof on imports in order to execute key investment projects under the 
Prime Minister’s directions before granting the investment licence to projects that enter the 
preliminary construction stage.  
Article 11. Procedures for recognition, renewal, temporary suspen sion and cessation of 
priority given to an enterprise  
1. Application for priority that an enterprise must file shall include the following documentation:  
a) The application form issued by the Ministry of Finance: 01 original;  
b) The comprehensive and stat istical report on export and import operations of such enterprise 
that has been compiled over 02 latest years by completing the form issued by the Ministry of 
Finance: 01 original;  
c) The report on compliance with the Law on Customs, Taxation and Accountin g that has been 
compiled over 02 latest years by completing the form issued by the Ministry of Finance: 01 
original;  
d) The financial statement that has been audited over 02 latest years: 01 copy;  
dd) The audit report that has been compiled over 02 latest years: 01 copy;  
e) The inspection conclusion towards that enterprise’s operations in over 02 latest years: 01 
copy;  
g) The full description of internal control system including the process for managing, monitoring 
and controlling actual operations in all o f that enterprise’s export and import supply chains: 01 
copy;  
h) Awards, certificates of merit, certificates of quality (if any): 01 copy.  
2. Verification and recognition of an enterprise’s eligibility for priority  
a) Within a period of 30 days from the date on which sufficient documentation has been filed in 
accordance with regulations laid down in Clause 1 of this Article, the General Department of 
Customs shall carry out the verification and come to conclusion concerning the recognition of 
that enterpr ise’s eligibility for priority.  
In complicated situations when consultation with relevant Ministries and agencies is required, 
the deadline for such verification is likely to be extended for below 30 days;  
G/VAL/N/1/VNM/1 
- 62 -b) Upon verifying that such enterprise is eligibl e for priority, the Director of the General 
Department of Customs shall make a decision on such enterprise's recognized priority.  
This decision shall remain valid for a period of 03 years from the decision -making date and 
automatically be extended for anot her 03 successive years provided that the enterprise sustains 
their conformity to regulatory requirements.  
3. Temporary suspension of priority given to an enterprise: If such enterprise is notified by 
customs authorities that they have yet to fulfill thei r responsibilities in accordance with Article 
45 of the Customs Law, temporary suspension of priority decided by these customs authorities 
shall become effective for a period of 60 days.  
4. Cessation of priority given to an enterprise  
An enterprise shall be subject to cessation of priority if:  
a) That enterprise has not sustained their conformity to regulatory requirements for eligibility to 
be given priority as stipulated in Article 10 hereof;  
b) That enterprise continues failing to comply with regulatio ns laid down in Article 45 of the 
Customs Law after the temporary suspension ends;  
c) That enterprise files an application for cessation of priority.  
If an enterprise is subjected to cessation of priority, the General Department of Customs shall not 
consi der or give recognized priority to this enterprise.  
Article 12. Management of a priority -given enterprise  
1. Responsibilities of customs authorities for carrying out activities relating to priority given to 
an enterprise:  
a) Tracking, collecting, analyzing  data or information on that enterprise's operations in order to 
provide guidance on improving such enterprise's capability of complying with laws, early 
identify any shortcoming for the purpose of promptly having it remedied and sustaining 
conformity to r equirements for such enterprise’s eligibility to be given priority;  
b) Cooperating with that enterprise in immediately handling any difficult that may arise;  
c) Collaborating with harbour warehousing agencies in prioritizing procedures for shipping and 
taking delivery of cargos as well as customs examination and supervision that a priority -given 
enterprise must follow.  
2. Responsibilities of a priority -given enterprise:  
a) Strictly observing the law on customs, taxation, accounting and audit;  
G/VAL/N/1/VNM/1 
- 63 -b) Strictly  following the reporting regime in accordance with regulations laid down in Clause 1, 
3 Article 45 of the Customs Law;  
c) Exchanging information with customs authorities in order to report any difficulty that may 
arise (if any), and issues relating to main tenance of requirements that that enterprise must met to 
become eligible to be given priority;  
d) Checking, self -inspecting, identifying and correcting any fault, and submitting a report on 
fault identification and correction to customs authorities.  
Chap ter III  
CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION 
PROCEDURES FOR EXPORTS AND IMPORTS  
Section 1: APPLICATION OF RISK MANAGEMENT TO CUSTOMS PROCEDURES, 
INSPECTION AND SUPERVISION  
Article 13. APPLICATION OF RISK MANAGEMENT TO CUSTOMS -RELATED 
PROFESSIONAL ACTIVITIES  
1. Customs authorities shall carry out their customs supervision and inspection, post -clearance 
audit, inspection and other professional approaches on the basis of aggregating and dealing with 
the results of evaluating customs declar ant’s compliance with laws and classifying risk levels.  
2. The Director of the General Department of Customs shall use the result of aggregating and 
dealing with the results of evaluating customs declarant’s compliance with laws and classifying 
risk level s, mentioned in Clause 1 of this Article in accordance with criteria promulgated by the 
Ministry of Finance, as the basis for taking a decision or delegating authority to take a decision 
on customs examination, supervision, post -clearance audit, inspection  and other customs -related 
professional approaches in conformity with human resource and actual requirements concerning 
customs management.  
Article 14. Evaluation of customs declarant’s compliance with laws  
1. Evaluating the degree of customs declarant's  compliance with laws shall be based on criteria 
and information about:  
a) Frequency of violation against the law on customs and taxation;  
b) Nature and severity of violation against the law on customs and taxation;  
c) Cooperation with customs authorities  in carrying out customs procedures, examination and 
supervision as well as compliance with other decisions made by customs authorities.  
G/VAL/N/1/VNM/1 
- 64 -2. Customs authorities shall evaluate the specific degrees of customs declarant’s compliance with 
laws in order to appl y proper customs management measures.  
Article 15. Classification of risk levels  
1. Classifying levels of risk incurred from export, import, exit, entry or transit shall be carried out 
on the basis of the degree of customs declarant’s compliance with laws.  
2. In the process of risk level classification, customs authorities shall consider related factors 
such as:  
a) Managerial and tax policies applied to exports, imports, in -transit goods, outgoing, incoming 
and in -transit transports, baggage that inbound, o utbound and in -transit persons carry;  
b) Nature and attributes of cargos, baggage and transports;  
c) Frequency, nature and severity of violation pertaining to cargos, baggage and transports;  
d) Origin of exports, imports or in -transit cargos;  
dd) Route a nd mode of transportation of cargos and baggage;  
e) Other factors relating to export, import, entry, exit or transit activities.  
3. Customs authorities shall evaluate and classify risks imposed on customs declarants, export, 
import, exit, entry or transit  according to different levels in order to apply proper measures for 
customs examination, supervision and inspection.  
Section 2: TAXONOMY OF EXPORTS AND IMPORTS  
Article 16. Taxonomy of goods  
1. Taxonomy of goods shall be used for identifying the harmonize d system of goods in 
accordance with the List of Vietnam’s exports and imports.  
2. Taxonomy of goods shall be based on customs records, technical documentation and 
information about physical, chemical composition, properties, features, functions or utilit y of 
exported or imported goods.  
3. Taxonomy of goods shall be used for identifying harmonized system codes of goods, which 
serves as the basis for calculating taxes and carrying out policies on management of goods.  
4. The Minister of Finance shall set o ut detailed regulations on taxonomy of goods.  
Article 17. List of Vietnam’s exports and imports  
G/VAL/N/1/VNM/1 
- 65 -1. The list of Vietnam’s exports and imports shall include code, name, description, measurement 
unit and other remarks, and shall be compiled on the basis of f ully adhering to the International 
Convention on Harmonized Commodity Description and Coding System in accordance with 
regulations laid down in Clause 1 Article 26 of the Customs Law.  
2. The Minister of Finance shall introduce the List of Vietnam's export s and imports across the 
nation.  
3. The List of Vietnam’s exports and imports shall be used for:  
a) Introducing export and import tariffs;  
b) Compiling Lists of goods to serve the purpose of state management in accordance with 
Government regulations;  
c) Preparing the statistical report of the State on exports and imports;  
d) Serving the purpose of state management of product exportation, importation and other 
sectors.  
Article 18. Database of the List of Vietnam’s exports and imports  
1. The database of the List of Vietnam’s exports and imports is the collection of information 
about the taxonomy of exports and imports, which includes:  
a) Database of the List of Vietnam’s exports and imports; the List of products subject to a ban on 
exportation, temporary ces sation of exportation; the List of products subject to a ban on 
importation and temporary cessation of importation; the List of products to be exported and 
imported under the permit granted by competent authorities; the List of products that fall under 
entities subject to specialized examinations;  
b) Guiding documents on classification of products, issued by the Ministry of Finance.  
2. The Minister of Finance shall adopt detailed regulations on setting up and using the database 
of the List of Vietnam’s expo rts and imports.  
Article 19. Responsibility of Ministries and agencies for carrying out the classification of 
exports and imports  
1. The Ministry of Finance shall be responsible for issuing the List of Vietnam’s exports and 
imports, codes of exports and im ports.  
2. Ministries and ministerial -level agencies must comply with regulations laid down in Article 26 
of the Customs Law and others enshrined in this Decree when they promulgate regulations or 
consider dealing with issues relating to the classification  of exports and imports within their 
assigned duties and delegated authority.  
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- 66 -3. Ministries and ministerial -level agencies in charge of particular sectors, as prescribed by laws, 
shall prepare the List of products subject to a ban on exportation, temporary  cessation of 
exportation; the List of products subject to a ban on importation and temporary cessation of 
importation; the List of products to be exported and imported under the permit; the List of 
products that fall under entities subject to specialized examinations for submission to the 
Ministry of Finance. Not later than 10 working days, the Ministry of Finance shall identify 
commodity codes which conform to the List of exports and imports applied in Vietnam in order 
for Ministries and ministerial -level  agencies to make it known to the public.  
a) With regard to the List of products subject to a ban on exportation, temporary cessation of 
exportation; the List of products subject to a ban on importation and temporary cessation of 
importation; the List of products to be exported and imported under the permit granted by 
competent authorities; the List of products that fall under entities subject to specialized 
examinations, which are issued before the effective date of this Decree but comprises improper 
comm odity codes, within a period of 06 months from the effective date of this Decree, Ministries 
and ministerial -level agencies in charge of particular sectors shall bear responsibility to agree 
with the Ministry of Finance on proper codes of these products th at conform to the List of 
Vietnam’s exports and imports.  
4. The Ministry of Finance shall be responsible for presiding over, collaborating with relevant 
Ministries, agencies and organizations in making a decision on classification of goods in case 
there e xists any discrepancy in applying the List of Vietnam's exports and imports, or any 
discrepancy between Lists of goods which are introduced by Ministries and ministerial -level 
agencies before the effective date of this Decree and the List of Vietnam's expo rts and imports.  
Section 3: CUSTOMS VALUE  
Article 20. Principle and method of customs valuation  
1. In the context of exported commodities, the customs value is the selling price of such 
commodities, exclusive of international insurance and transportation  costs. The selling price 
calculated at the customs exit gates is the price agreed in the sales contract or others that have the 
similar legal value to such contract, commercial invoices and relevant records that help to prove 
that such shipments are ident ical to actual exported commodities.  
2. In the context of imported commodities, the customs value is the actual buying price 
calculated at the first port of arrival on the basis of applying the General Agreement on Tariffs 
and Trade or in accordance with t he international commitment to which the Socialist Republic of 
Vietnam is a signatory. The first port of arrival shall be identified as follows:  
a) As for sea and air transportation mode, the first port of arrival is the unloading port specified 
on the bil l of lading;  
b) As for rail transportation mode, the first port of arrival is the international intermodal rail 
terminal located at borders;  
G/VAL/N/1/VNM/1 
- 67 -c) As for road, inland waterway transportation mode, the first port of arrival is the border gate 
where commoditie s are imported into the territory of Vietnam.  
3. The Minister of Finance shall stipulate Clause 1, 2 of this Article, and principles and methods 
of customs valuation that can be applicable in other cases.  
Article 21. Customs examination and valuation  
1. Customs examination and valuation shall be based on customs records, relevant documents 
and current commodity status.  
2. Handling of the result of customs examination and valuation in the process of following 
customs procedures:  
a) In case the customs au thority has reasonable grounds for rejecting the customs value that a 
customs declarant has defined and such customs declarant also agrees to this rejection, the 
customs authority must give advice on having it adjusted and supplemented; the customs 
authori ty shall impose penalties for administrative violations and allow customs clearance in 
accordance with legal regulations; in case of the customs declarant’s refusal, the customs 
authority must allow to customs clear goods in conformity with customs declara tion and conduct 
customs post -clearance inspection;  
b) In case the customs authority has doubt about declared customs value but have not had 
sufficient grounds for rejection, and the customs declarant request the customs value 
consultation, the customs au thority must customs clear goods on the basis of duties that have 
been already paid or self -assessed taxes that have been secured by credit institutions, tax 
computation of the customs declarant, and proceed to hold customs value consultation. The time 
limit for such consultation is within 05 working days;  
b) In case the customs authority has doubt about declared customs value but have not had 
sufficient grounds for rejection, and the customs declarant does not request the customs value 
consultation, the cu stoms authority must customs clear goods on the basis of duties that have 
been already paid or self -assessed taxes that have been secured by credit institutions, tax 
computation of the customs declarant, and proceed to carry out customs post -clearance 
inspection in accordance with regulations laid down in this Decree.  
3. The exchange rate between Vietnamese dong and a foreign currency, used for customs 
valuation, is the rate of such a foreign currency to be bought in the form of money transfer that 
takes p lace at the head office of Joint stock Commercial Bank for Foreign Trade of Vietnam, 
which is identified at the end of the fifth working day of the preceding week, or the exchange 
rate identified at the end of the working day immediately preceding that fif th day in case such 
fifth day is a holiday or day -off. The rate of this kind shall be used for determining the rate of 
customs duty for customs declarations submitted within a week.  
As for foreign currencies of which the exchange rate is not published by J oint stock Commercial 
Bank for Foreign Trade of Vietnam, the exchange rate of these foreign currencies shall be 
G/VAL/N/1/VNM/1 
- 68 -determined in the form of cross rate between Vietnamese dong and several foreign currencies 
that the State Bank of Vietnam has published. As for  foreign currencies of which the cross rate is 
not published, the exchange rate of such foreign currencies shall be determined according to the 
principle of calculating the cross rate between USD - VND and USD – such foreign currencies 
exchange rates publi shed by the State Bank of Vietnam. The exchange rate published by the 
State Bank of Vietnam is the exchange rate updated in the latest post on the official website of 
the State Bank of Vietnam.  
Article 22. Database of customs value  
1. The database of cus toms value is a kind of information about customs valuation of exported 
and imported commodities that customs authorities collect, aggregate and classify in accordance 
with regulations set forth by the Ministry of Finance. This database shall be set up by the General 
Department of Customs in the manner of consistency and regular update.  
2. The database of customs value shall serve as the basis for assessing risks from export and 
import values.  
Section 4: PRE -DETERMINATION OF CODE, ORIGIN AND CUSTOMS VALUE  OF 
EXPORTS AND IMPORTS  
Article 23. Pre -determination of code, origin and customs value  
1. Pre -determination of code, origin and customs value shall be carried out at the request of 
customs declarants. Customs authorities shall carry out the pre -determin ation of code, origin and 
customs value in accordance with regulations enshrined in Article 28 of the Law on Customs.  
2. The pre -determination of customs value shall include the pre -determination of methods and 
prices.  
Article 24. Procedures for pre -determination of code, origin and customs value  
1. Requirements for pre -determination of code, origin and customs value  
a) Organizations, individuals shall request customs authorities to pre -determine code, origin and 
customs value of proposed exports and imp orts, and provide necessary information, documents 
and records concerning the pre -determination of code, origin and customs value;  
b) Exports and imports of which customs values need to be pre -determined are commodities that 
are exported and imported for the first time, or affected by any substantial or unexpected change 
compared with the customs value currently applied to customs declarant‘s commodities, or 
cargos which are shipped as break bulk cargos or deemed unpopular or have no comparable or 
similar ones launched in the market.  
2. Responsibility of organizations, individuals for requesting the pre -determination of code, 
origin and customs value:  
G/VAL/N/1/VNM/1 
- 69 -a) File sufficient documents required to apply for the pre -determination of code, origin and 
customs valu e to the General Department of Customs;  
b) Enter into a dialogue with the customs authority in order to clarify information provided in the 
application for the pre -determination of code, origin and customs value at the request of that 
customs authority;  
c) Send a written notification to the General Department of Customs within a period of 10 
working days as from the date when any change to commodities of which the application for the 
pre-determination of code, origin and customs value has been filed, in wh ich the modified 
content, reasons for such change and change -making date must be clearly stated.  
3. Responsibility of the General Department of Customs:  
a) Within 05 working days of receipt of the application, the customs authority shall respond with 
the written refusal of the pre -determination of code, origin and customs value to organizations, 
individuals in the event that applicants fail to meet regulatory requirements and submit sufficient 
documents required to apply for the pre -determination of code,  origin and customs value;  
b) The Director of the General Department of Customs shall issue the written announcement 
about the result of predetermination of code, origin and customs value within 30 days of receipt 
of sufficient documents (with regard to n ormal applications) or 60 days of receipt of sufficient 
documents (with regard to complicated applications that need to be carefully authenticated). The 
written announcement about the result of pre -determination of code, origin and customs value 
must be se nt to organizations, individuals, and concurrently used for keeping the database 
managed by customs authorities up to date, and released on the official website of the General 
Department of Customs.  
4. The written announcement about the result of pre -determination of code, origin and customs 
value shall serve as the basis for customs declaration according to the customs procedures.  
In case organizations, individuals disagree over the statement on pre -determination of code, 
origin and customs value of their  commodities required to undergo customs clearance, released 
by the Director of the General Department of Customs, their self -assessed taxes must be paid or 
guarantee must be carried out in accordance with legal regulations in order to serve the purpose 
of completing the customs clearance of commodities. Customs authorities shall carry out their 
customs post -clearance examination at their offices.  
5. In case of disagreeing over the content of pre -determination of code, origin and customs 
values, organizati ons, individuals must send a written request to the General Department of 
Customs for the purpose of calling for their consideration. Within 10 working days (with regard 
to normal commodities) or 30 days (with regard to complicated commodities required to be 
clearly authenticated) from the date on which customs declarant's requests have been obtained, 
the General Department of Customs shall respond with the result to such customs declarants.  
G/VAL/N/1/VNM/1 
- 70 -6. The validity of the written announcement about the result of pr e-determination of code, origin 
and customs value:  
a) The validity of the written announcement about the result of pre -determination of code, origin 
and customs value shall be restricted to less than 03 years from the date on which the Director of 
the Gene ral Department of Customs brings it into effect. In particular, the written announcement 
about the result of pre -determination of price levels shall become effective directly towards 
shipments of which price level is pre -determined;  
b) The written announc ement about the result of pre -determination of code, origin and customs 
value shall become invalid if actual commodities or records on exports and imports are 
differentiated respectively from sample commodities or applications for pre -determination of 
code , origin and customs value;  
c) The Director of the General Department of Customs shall issue written notice to cancel the 
result of predetermination of code, origin and customs value if documents submitted to apply for 
pre-determination of code, origin an d customs value by organizations, individuals consist of false 
and inaccurate information;  
d) The written announcement about the result of pre -determination of code, origin and customs 
value may be annulled if legal regulations as the basis for issuing the  written announcement 
about the result of pre -determination of code, origin and customs value shall be revised, 
supplemented or replaced.  
7. The Minister of Finance shall stipulate applications that must be filed to apply for pre -
determination of code, or igin and customs valuation.  
Section 5: CUSTOMS PROCEDURES FOR EXPORTS AND IMPORTS  
Article 25. Customs declaration  
1. Customs declaration shall be carried out in the electronic. Customs declarants shall register 
their customs declaration through the elec tronic customs procedures under the regulations set out 
by the Minister of Finance.  
2. Paper customs declaration is permitted if:  
a) Cargos required to complete the customs declaration before being exported or imported are 
those of border residents;  
b) Exp orted and imported cargos are in excess of limits on tax exemption applied to incoming 
and outgoing persons;  
c) Cargos are used for the purpose of emergency assistance and humanitarian aid;  
d) Cargos are used as personal gifts, presents and property;  
G/VAL/N/1/VNM/1 
- 71 -dd) Cargos are equipment used for containing cargos according to the temporary importation – 
reexportation or temporary exportation – reimportation rotation method in accordance with 
regulations laid down at Point a, b Clause 1 Article 49 hereof;  
e) Goods to b e temporarily imported and re -exported, or temporarily exported and re -imported 
which are carried along by incoming and outgoing persons are used for work in the pre -
determined time;  
g) Customs electronic data processing system or electronic customs decla ration system fails to 
carry out mutual electronic transactions which may be caused by the operational failure of single 
or both system(s) or may result from any other reason.  
In case customs electronic data processing system fails to carry out electronic  customs 
procedures, customs authorities shall be responsible for making an announcement on the customs 
website at least 01 hour from the time when such failure takes place;  
h) Other commodities stipulated by the Minister of Finance.  
3. Customs declarants  must provide sufficient, accurate and clear information required in the 
customs declaration, decide their self -assessed taxes and other payments to the State budget as 
well as take their full responsibility before the laws for their declared information.  
4. When carrying out customs declaration, customs declarants shall be required to:  
a) Input their information declared on the electronic customs declaration system;  
b) Send their customs declaration to customs authorities through customs electronic data 
processing system;  
c) Receive feedbacks and follow instructions from customs authorities.  
With regard to paper customs declaration, customs declarants are required to provide sufficient 
information required in the customs declaration form, append their nam es and signatures (except 
when customs declarants are individuals) in their declarations for submission to customs 
authorities.  
5. If exports or imports are classified as regulated entities required to pay export, import taxes, 
excise duties, value -added t axes, environmental taxes, or of which export or import taxes are 
exempted or such tax exemption is under consideration, or of which the tax rate is imposed 
according to the tariff quota, and cargos are customs released or cleared but then subject to 
chang es in entities that are not required to pay taxes or in purposes for which exports or imports 
are exempted from paying taxes or under consideration for their tax exemption; exports or 
imports are taxed at the rate that conforms to the tariff quota; imports  are raw materials used for 
processing or manufacturing exports or temporarily imported – re-exported products that have 
been released or cleared under customs procedures but then their use purpose has changed for 
domestic consumption, new customs declarat ions must be submitted instead. Policies on 
G/VAL/N/1/VNM/1 
- 72 -management of exports and imports and policies on taxes levied on exports and imports shall be 
implemented in the time when new customs declarations are registered, except when all of 
policies on management of ex ports and imports have been fully implemented at the time when 
the initial customs declaration is registered.  
6. Commodities to be exported or imported in different manners must be declared in different 
export or import declarations that such commodities are required to carry out.  
7. Customs declaration that commodities agreed in various commercial contracts or orders are 
required to complete  
a) Imports which are agreed in various commercial contracts or orders, or described in one or 
many invoices issue d by one seller under the same terms of commodity delivery, payment, one -
time shipment, and those with one bill of lading shall be declared in the same customs 
declaration;  
b) Imports which are agreed in various commercial contracts or orders under the sa me terms of 
commodity delivery, payment, or sold to the same client and those under the agreement on one -
time shipment shall be declared in one or many customs declaration(s).  
8. Registration of one -time customs declaration  
Customs declarants who frequen tly export or import a single commodity at a specified time as 
agreed upon in the same sale contract under which contracting parties are the same seller or 
buyer, and whose commodities are exported or imported across the same border checkpoint shall 
be ent itled to register their one -time customs declaration for a period of below 01 year.  
One-time customs declaration shall become invalid for further customs procedures when any 
change to policies on taxation or management of exports or imports occurs.  
9. Ut ilization of electronic customs declaration  
Electronic customs declaration shall be valid for use when procedures for taxation, certification 
of commodity origin, payment made at banks and other administrative procedures as well as 
serve as evidence to sho w the legality of commodities to be traded in the market are required to 
be completed. Relevant regulatory agencies shall use this electronic customs declaration for their 
administrative purpose and shall not be allowed to request customs declarants to sub mit paper 
customs declarations.  
Customs authorities shall be responsible for providing information required in the customs 
declaration in the form of electronic data for relevant regulatory agencies. These agencies shall 
be responsible for installing nece ssary equipment for customs declarants to get access to the data 
provided in the electronic customs declaration.  
10. The Ministry of Finance shall set out detailed regulations on addition or cancellation of 
customs declaration, register one -time customs d eclaration or complete a new customs 
G/VAL/N/1/VNM/1 
- 73 -declaration for commodities of which the use purpose is changed or consumption market is 
changed to domestic one.  
Article 26. Receipt, examination, registration and handling of customs declarations  
1. The customs elec tronic data processing system shall receive, examine, register and handle 
customs declarations within 24 hours a day and 7 days a week.  
2. In case registration of customs declarations is rejected, customs authorities shall send a 
notification to customs d eclarants through the customs electronic data processing system in 
which reasons for such rejection must be clearly stated.  
3. In case registration of customs declarations is accepted, the customs electronic data processing 
system shall number and handle c ustoms declarations, and then make a response to customs 
declarants.  
4. The Director of the General Department of Customs shall adhere to criteria for classifying risk 
levels set out by the Minister of Finance in order to make a decision on customs examin ation and 
make announcement through the customs electronic data processing system according to one of 
the following forms:  
a) Approve the information declared on the customs declaration system and permit customs 
clearance;  
b) Examine related documents inc luded in the customs documentation of customs declarations, 
or any other document stored on the single -window portal in order to decide customs clearance 
or conduct physical verification of commodities before permitting customs clearance.  
5. Paper customs  declaration shall be allowed in the following cases  
Registration of customs declarations is carried out immediately after customs declarants their 
complete customs declaration and submit all of the required documents, and customs authorities 
managed to ex amine their eligibility for registration of customs declarations, including:  
a) Examination of accuracy and legality of stated information and documents included in the 
customs documentation;  
b) Examination of compliance with the administration regime and  policy, and tax policy aimed at 
exports or imports;  
c) Examination of application of measures to impose the temporary suspension of customs 
clearance. The Director of Customs Sub -departments where customs declarations are received 
and handled shall refer  to customs documentation and physical verification in order to make a 
decision to deal with customs formalities.  
G/VAL/N/1/VNM/1 
- 74 -In case customs declarants are eligible for registration of customs declarations, customs 
authorities shall grant registration numbers and de cide issues relating to regulated customs 
examination.  
In case customs declarants are not eligible for registration of customs declarations, customs 
authorities shall immediately send a written notification of such ineligibility to customs 
declarants.  
6. Goods to be exported or imported within the effective time of customs declarations, as 
stipulated in Clause 2 Article 25 of the Customs Law, shall be governed by policies on 
management of exports or imports, and policies on taxes levied on exports or impo rts that come 
into effect at the time when customs declarations are registered.  
7. Uncompleted customs declarations required for exports or imports used for emergency cases, 
dedicated commodities intended for national defense and security tasks in accorda nce with 
regulations laid down in Article 50 of the Customs Law, and uncompleted customs declarations 
required for commodities exported or imported by priority -given enterprises in accordance with 
regulations laid down in Article 43 of the Customs Law shal l consist of such information as 
name and address of the exporter or importer; preliminary information about commodity 
description, quantity and value; port of entry; transportation schedule.  
Commodities on which duties are imposed shall be subject to the  tax policy that takes effect at 
the registration time and shall be required to enclose uncompleted customs declarations for 
submission.  
Article 27. Examination of customs documentation  
1. Examination of customs documentation shall be conducted as stipul ated in Article 32 of the 
Customs Law. Time limit for completing the examination of customs documentation shall 
conform to regulations enshrined at Point a Clause 2 Article 23 of the Customs Law.  
2. In the course of scrutiny conducted by customs officers, if the information provided in 
customs declarations and the one provided in relevant documents as part of the customs 
documentation are inaccurate, insufficient and incompatible, or if there are signs of infringement 
upon policies on management of commodit ies, policies on taxes levied on exports or imports as 
well as other relevant laws, the Director of the Customs Sub -department where customs 
declarations are received or registered shall consider and make a decision on physical 
verification of commodities.   
3. In case examination of customs documentation is conducted by customs officers, the Director 
of the Customs Sub -department shall take into consideration the request made by customs 
declarants, and make a decision on extending the deadline for submissio n of several original 
documents along with customs declarations within a period of under 30 days as from the date on 
which customs declarations are registered.  
G/VAL/N/1/VNM/1 
- 75 -Article 28. Customs examination to be conducted in the course of handling commodities at 
seaport s and airports  
1. Based on the result of analysis of information about risk management, the customs declaration 
on exported or imported cargos which are provided before commodities arrive at border gates, 
customs authorities shall make a decision on physic al verification by means of scanning 
equipment and other technical devices.  
2. Harbour warehousing enterprises shall be responsible for saving a space to install scanning 
equipment and other technical devices in order for customs authorities to perform the ir 
examination tasks at the area where commodities are loaded (or unloaded) onto (or from) 
transports.  
3. In case customs examination is conducted by means of scanning equipment or other technical 
devices, and customs authorities detect any sign of suspic ion as well as customs officers find it is 
necessary to carry out this examination, customs authorities shall notify harbour warehousing 
enterprises in order to call for their cooperation in arranging a separate warehousing area.  
Article 29. Physical veri fication  
1. Physical verification activities shall include checking of commodity name, code, quantity, 
weight, mass, type, quality, origin and customs value. ; Checking of actual physical attributes of 
commodities in comparison with the information about c ommodities provided in customs 
documentation.  
2. Authority to make a decision on forms and levels of physical verification  
In respect of exports or imports required to undergo physical verification, the Director of 
Customs Sub -department where customs do cumentation is received and handled shall refer to 
regulations laid down in Clause 4 Article 26 hereof, and commodity information in order to 
decide forms and levels of physical verification.  
Time limit for completing the physical verification shall confo rm to regulations enshrined at 
Point b Clause 2 Article 23 of the Customs Law.  
In case any violation against the customs legislation is detected, the Director of Customs Sub -
department where customs documentation is received and handled, and the Director o f Customs 
Sub-department where commodities are preserved or the Head of the Customs Authority who is 
in charge of manage concentrated commodity inspection places shall make a decision on any 
change to the level or form of physical verification and bear the ir responsibility for their 
decision.  
3. Level of physical verification: Physical verification shall be conducted till the grounds for 
determining the legality and conformity of all of the shipment with information about such 
shipment provided in the cust oms documentation have been sufficient.  
G/VAL/N/1/VNM/1 
- 76 -Customs officers shall conduct physical verification in accordance with the decision made by the 
Director of Customs Sub -department and use commodity information as the basis for such 
verification; take full responsi bility for the result of physical verification that they carry out.  
4. Forms of the physical verification:  
a) Customs officers’ direct checking;  
b) Checking to be carried out by means of technical equipment and other professional 
approaches;  
c) Checking to  be carried out with reference to the result of analysis and assessment of 
commodities.  
In the course of physical verification, when any change to the form of physical verification is 
required, the Director of the Customs Sub -department where such verific ation take places shall 
make his/her decision. The result of physical verification to be carried out by means of electronic 
scanning and weighing equipment as well as other technical devices shall serve as the basis for 
customs authorities' making decision  on the customs clearance of commodities.  
5. In case, upon using equipment and devices available at Customs Sub -departments or customs 
examination areas, customs officers who are charged with the physical verification task fail to 
verify the provided info rmation of customs declarants about commodity name, code, type, 
quality, quantity, mass and weight, professional and specialized affiliates of customs authorities 
shall be advised to carry out classification or assessment activities with the aim of determi ning 
such information.  
In case customs authorities are incapable of verifying the information provided by customs 
declarants, customs authorities shall request the assessment carried out by assessment service 
organizations in accordance with laws, and then  use the result of such assessment as the basis for 
customs clearance.  
Article 30. Handling of the result of customs examination  
1. If customs declarants agree to customs authorities’ conclusion as to commodity name, code, 
origin, weight, type, quality a nd customs value, further information must be provided at the 
request of customs authorities, and the result of customs examination shall be handled in 
accordance with the legislation on taxation, penalties for administrative violations or other 
relevant l aws.  
If customs declarants disagree with customs authorities about the conclusion as to commodity 
name, code, origin, weight, type, quality and customs value, they can file their petitions or shall 
be entitled to choose assessment service providers to car ry out the commodity assessment in 
accordance with laws. In such case, customs authorities shall refer to the conclusion drawn by 
such assessment service providers to make a decision on customs clearance.  
G/VAL/N/1/VNM/1 
- 77 -2. In case customs authorities disagree about the r esult of such assessment submitted by customs 
declarants, customs authorities shall have the right to choose other assessment service providers 
and refer to the result of this assessment to make a decision on customs clearance. If customs 
declarants disagr ee about the result of customs examination announced by customs authorities, a 
petition must be filed or a lawsuit must be filed in accordance with legal regulations.  
Article 31. Collection and payment of fees incurred from customs procedures  
1. Customs d eclarants shall be liable for fees incurred from customs procedures in accordance 
with regulations laid down in the legislation on fees and charges.  
2. The Minister of Finance shall introduce detailed regulations on the process and form of 
collection and payment of customs fees.  
Article 32. Customs release and clearance  
1. The customs release shall conform to regulations laid down in Article 36 of the Customs Law. 
The customs release of commodities shall be carried out in the following cases:  
a) Analysis , classification or assessment must be conducted with the intention of identifying 
commodity code, quantity, weight and mass of exports or imports, and customs declarants who 
have already paid their taxes or credit institutions that provide their guarantee  for self -assessed 
taxes imposed on customs declarants;  
b) Exports or imports have not had official price at the time when customs declarations are 
registered, and customs declarants pay taxes or their taxes have been guaranteed by credit 
institutions on the basis of the price temporarily calculated by customs declarants;  
c) Exports or imports are stipulated at Point b Clause 2 Article 21 hereof;  
d) If customs declarants do not have sufficient information and documents required to support 
customs valuatio n of exported goods and imported goods, customs release of their commodities 
shall be permitted provided that there is any credit institution providing guarantee for their taxes 
on the basis of customs value determined by customs authorities.  
2. The custo ms clearance shall conform to regulations laid down in Article 37 of the Customs 
Law. In respect of exports or imports that have been customs cleared but have not been moved 
away from the custom area, if customs authorities detect any sign of violation, th e Director of the 
Customs Sub -department shall make a decision to check customs documentation, physical 
verification or impose proper penalties for such violation in accordance with laws as well as shall 
have to pay any cost incurred when detecting none of  violations.  
Article 33. Responsibility of competent regulatory agencies and cooperative relationship 
between these agencies in the examination of commodities or transports at border gates  
G/VAL/N/1/VNM/1 
- 78 -1. Exports or imports, in -transit commodities, incoming, outgoing  or in-transit transports that are 
classified as entities subject to quarantine inspection, must undergo such inspection at the border 
checkpoint before completing other customs formalities, unless otherwise permitted by the 
legislation on quarantine to sh ip back to areas intended for quarantine inspection across the 
nation. In respect of exports or imports, in -transit commodities, incoming, outgoing or in -transit 
transports that are classified as entities subject to quality examination or food safety contr ol 
process, customs authorities shall adhere to requirements or criteria promulgated by regulatory 
agencies in order to carry out examination as designated by Ministries and ministerial -level 
agencies charged with specialized management, or take the conclu sion drawn by specialized 
management agencies into account to make a decision on customs clearance.  
Regulatory agencies shall be responsible for collaborating in examining exports, imports, in -
transit commodities, outgoing, incoming or in -transit transpor ts concurrently at border 
checkpoints or commodity inspection places, except when commodities are required to ship back 
to specialized examination areas to meet technical or professional requirements.  
Customs authorities shall preside over or collaborate in customs examination of exports, imports, 
in-transit commodities, outgoing, incoming or in -transit transports which is conducted by 
regulatory agencies at border checkpoints. Collaboration between regulatory agencies in carrying 
out customs examination a ctivities at border checkpoints must conform to the regulations 
promulgated by the Prime Minister on specialized examination operations to take place at border 
checkpoints.  
2. With regard to exports or imports required to undergo the specialized examinati on before 
customs clearance, within a maximum period of 10 days as from the date on which examination 
registration is granted or the sampling of such commodities for the purpose of this specialized 
examination, unless otherwise stipulated by the legislatio n on specialized examination, 
competent specialized examination authorities must send the examination result to customs 
authorities in accordance with regulations laid down in Article 35 of the Customs Law or to the 
national single -window portal, in case s uch specialized examination authorities connect their 
information technology system with the national single -window portal, in order for customs 
authorities to make a decision on customs clearance. If the specialized examination authority has 
not given the  result of specialized examination after expiration of allowed duration, a written 
explanation for such delay must be provided and the appointment date on which the result of 
such examination is given must be determined as well.  
3. Exports or imports requ ired to undergo the specialized examination must be retained at border 
gates, ports of entry or exit located across the nation, bonded warehouses or concentrated 
commodity inspection areas, and must be kept under the supervision of customs authorities unti l 
customs clearance is permitted. In addition to above -mentioned areas, commodities shall be 
shipped back to the following areas:  
a) Areas used for carrying out quarantine inspection activities across the nation in accordance 
with the quarantine law;  
G/VAL/N/1/VNM/1 
- 79 -b) If, as stipulated by legal regulations, commodities are permitted to ship back to other areas for 
the purpose of specialized examination or customs declarants file their written request for 
shipping their commodities back to their storage facilities, customs  authorities shall allow 
customs declarants to ship their commodities to the warehouses or storage grounds which have 
clear address and are isolated from surrounding areas in order to ensure that commodities shall 
be kept intact.  
With regard to imports th at can not be sampled for the specialized examination purpose and of 
which specialized examination can only be conducted at domestic areas or destinations in 
accordance with legal regulations on specialized examination, customs authorities shall allow 
customs declarants to ship their commodities back to their storage facilities; customs declarants 
shall be legally held responsible for the storage of these commodities whilst waiting for customs 
clearance.  
4. The Ministry of Finance shall be responsible for collaborating with Ministries, Ministerial -
level and relevant agencies or organizations in developing infrastructural facilities, arranging 
machinery, equipment used for examining commodities at border gates, including physical 
verification of customs auth orities and specialized examination of specialized regulatory 
agencies at international border gates across which the flow of incoming and outgoing 
commodities is massive. Relevant regulatory agencies or organizations operating at border gates 
shall be res ponsible for arranging human forces to collaborate in specialized examinations 
stipulated in Clause 1 and 2 of this Article.  
Article 34. Customs supervision of exports, imports or in -transit goods  
1. Customs supervision of exports, imports or in -transit g oods shall conform to regulations laid 
down in Article 38, 39, 40 and 41 of the Customs Law.  
2. In order to implement regulations on customs supervisions enshrined in the Customs Law, port 
and warehousing service enterprises shall assume their responsibil ity to:  
a) Arrange a separate space for storage of exports, imports or in -transit goods and imports stored 
at the port of entry in over 90 days as from the arrival date but not claimed by any person;  
b) Use information technology system to meet statutory  standards with the objective of 
managing and monitoring exports or imports which are under customs supervision to serve the 
purpose of carrying out storage or transiting of such commodities out of ports, warehouses or 
storage facilities as well as make co nnection with regulatory agencies at border gates;  
c) Check documentation proving that customs authorities certify that commodities have been 
customs cleared, released, shipped back to storage facilities or examination areas before allowing 
these commodit ies to be loaded onto transports for exportation or imports to be transited out of 
ports, warehouses or grounds;  
d) Treat information available on the system with complete confidentiality in accordance with 
laws;  
G/VAL/N/1/VNM/1 
- 80 -dd) Observe any decision of competent age ncies on handling of commodities committing any 
violation against the storage duration, or customs uncleared commodities in accordance with 
regulations laid down in Article 58 of the Customs Law.  
3. In order to implement regulations laid down in Clause 2 and 6 of Article 41 of the Customs 
Law, customs authorities shall assume their responsibility to:  
a) Examine the fulfillment of responsibility of port and warehousing enterprises as stipulated in 
Article 41 of the Customs Law and Clause 2 of this Article. In case the port and warehousing 
enterprise commits any violation against regulations on customs supervision, proper penalties 
shall be imposed on them and customs authorities shall enhance measures to strictly examine and 
supervise commodities transited i n or out of warehouses or grounds;  
b) Share the information provided in customs declarations about commodities that have been 
customs cleared, released, shipped for storage, moved to examination areas in order for port and 
warehousing enterprises to imple ment regulations laid down in Clause 2, 6 Article 41 of the 
Customs Law with the aim of serving the connection purpose on the basis of ensuring system 
safety and security;  
c) Assign customs officers to collaborate with port and warehousing enterprises in e xamining 
commodities transited in or out of port areas whenever the system is faced with failure;  
d) Check commodity status and customs seal for the shipment of exports or imports required to 
be sealed in accordance with regulations of the Ministry of Fin ance;  
dd) Perform patrol and control activities within the port or warehouse areas in accordance with 
legal regulations.  
4. In the course of carrying out customs supervision and patrol at customs areas, the Director of a 
Customs Department shall be veste d with the right to:  
a) Make a decision on temporary postponement or stop of transports currently conveying 
exports, imports or in -transit goods when detecting any sign of violations against the customs 
legislation.  
In case of emergency, customs officers on duty shall have the right to temporarily stop transports 
and send an immediate report to the Director of a Customs Sub -department;  
b) Make a decision to carry out document checking and physical verification of exports, imports 
or in-transit goods, incom ing, outgoing or in -transit transports when detecting any sign of 
violations against the customs legislation;  
c) Make a decision to pursue transports conveying exports, imports, in -transit goods that have a 
sign of violation against the customs legislatio n from the inside to outside of customs areas.  
5. The Minister of Finance shall provide detailed regulations on customs supervision.  
G/VAL/N/1/VNM/1 
- 81 -Article 35. Customs procedures that must be followed by on -the-spot exports and imports  
1. On -the-spot exports and import s shall include:  
a) Those produced in Vietnam under contract manufacturing arrangements and sold to 
Vietnamese organizations or individuals by overseas ones;  
b) Those traded under the sale and purchase contract between domestic enterprises and exporting 
and processing enterprises or enterprises located in free trade zones;  
c) Those traded under the sale or purchase contract between Vietnamese enterprises and overseas 
organizations or individuals that have no representative in Vietnam, and delivered or rec eived 
under the designation arrangement between foreign merchants with other enterprises in Vietnam.  
2. The Minister of Finance shall set forth detailed regulations on customs procedures that on -the-
spot exports and imports must follow.  
  
  
Article 36. C ustoms procedures, customs supervision and inspection processes for exports 
and imports used for contract manufacturing; imports used for manufacturing exports  
1. Before obtaining customs clearance for the first shipment of raw materials, machinery or 
equipment used for contract manufacturing activities, production of goods for exportation, 
organizations or individuals must give information about the manufacturer to customs 
authorities.  
2. Organizations, individuals who export or import goods used for cont ract manufacturing of 
products or production of exports must make a financial report on management and use of 
imported raw materials, inputs, machinery and equipment, and exports.  
3. Facilities serving the purpose of storage of imported raw materials, inpu ts, machinery and 
equipment used for contract manufacturing activities, production of exports and exported 
products must be located in the manufacturing area of an organization or individual; if exports or 
imports are stored outside of the manufacturing ar ea, organization or individual must send a 
request to customs authorities for consideration and decision.  
4. The Minister of Finance shall stipulate customs procedures, and financial reporting of 
exported or imported raw materials, machinery and equipment  used for contract manufacturing 
purposes, or production of exports; inspection of manufacturing facilities, current use and 
inventory of raw materials, machinery and equipment.  
Article 37. Responsibility of organizations or individuals importing goods us ed for contract 
manufacturing purposes or productions of commodities for export  
G/VAL/N/1/VNM/1 
- 82 -1. Before obtaining customs clearance for the first shipment of raw materials, machinery or 
equipment used for contract manufacturing purposes, production of commodities for e xport, they 
are responsible to submit the following documentation to the Customs Authorities where they 
intend to submit their financial reports for approval:  
a) A Certificate of Business Registration or Certificate of Enterprise Registration or Investmen t 
License or Investment Certificate for foreign -invested enterprises: 01 copy;  
b) A written notification of contract manufacturing facilities, manufacturer of exports, storage 
facilities where raw materials, machinery, equipment and exports according to t he form issued 
by the Minister of Finance: 01 original.  
Where there is any change to contents given in such written notification, customs authorities 
must be informed prior to proceed to other customs procedures;  
c) A lease on manufacturing facilities, app licable to customs declarants who rent manufacturing 
facilities: 01 copy.  
Organizations or individuals shall not be required to submit the documents mentioned at Point a, 
b, c Clause 1 of this Article when they are carrying out their customs declaration f or importation 
of raw materials, machinery or equipment used for manufacturing contract purposes or 
production of commodities for export.  
2. Retain contracts or appendices given in agreements on the contract manufacturing, permitted 
amounts of raw materia ls or inputs used for manufacture of specific products by code, product 
mock -ups, nesting or marker plans (if applicable) at organizations or individuals, and show these 
for custom authorities’ inspection required by laws.  
3. Make financial reports on rec eived, dispatched or in -stock raw materials, machinery, 
equipment and exported products; be held legally responsible for the accuracy of the actual norm 
determined for production of exports, financial reporting data and status report on use of 
imported raw  materials, machinery, equipment used for contract manufacturing purpose or 
production of commodities for export.  
4. Provide sufficient documents, records and materials relating to exports, imports, 
manufacturing facilities, machinery and equipment; give t he demonstration of data, figures and 
manufacturing process in relation to use and inventory of raw materials, machinery and 
equipment to customs authorities to serve the purpose of their inspection required by laws.  
Article 38. Responsibility of customs authorities  
1. Receive the written notification of contract manufacturing or production facilities of exports, 
or facilities used for storage of raw materials, machinery, equipment and exported products sent 
by organizations or individuals.  
G/VAL/N/1/VNM/1 
- 83 -2. Inspect fac ilities used for contract manufacturing and production of commodities for export, 
capability of carrying out contract manufacturing and production activities, and use and 
inventory of raw materials, machinery, equipment and exports when customs inspection is 
required in accordance with regulations laid down in Article 39 and 40 hereof.  
3. Receive financial reports on current use of raw materials, machinery, equipment and exports, 
submitted by organizations or individuals; handle issues relating to taxes lev ied on specific forms 
of importation of raw materials, machinery and equipment used for production of exports.  
4. Depending on the result of customs information handling and criteria for risk management, 
customs authorities shall inspect financial reports ; with regard to organizations or individuals 
suspected of trade frauds, customs authorities shall carry out customs post -clearance examination 
and handle such frauds as required by laws.  
5. Impose taxes or penalties for administrative violations against t he law on customs and taxed in 
accordance with legal regulations on taxation and handling of administrative violations.  
Article 39. Examination of contract manufacturing and production facilities and capability  
1. Examination shall be applicable to the fo llowings:  
a) Organizations or individuals are considered as entities that can pose any risk in adhering to 
terms and conditions agreed in the contract manufacturing arrangement or are extended 275 -day 
duration of tax payment for commodities which are raw m aterials, machinery or equipment used 
for production of exports;  
b) Whenever customs authorities doubt that organizations or individuals have none of 
manufacturing facilities, or a sudden increase or reduction in importation of raw materials, 
machinery or equipment in comparison with manufacturing capability is detected.  
2. Examination is conducted after 05 working days as from the date on which the examination 
decision is made. The examination duration shall be restricted to fewer than 05 working days.  
3. Handling of the result of examination of contract manufacturing and production facilities and 
capability:  
a) In case organizations or individuals do not have contract manufacturing or production 
facilities, they are liable to make a full payment of taxes,  late payment fees from the date on 
which their customs declarations for import are registered to the date on which taxes are paid, 
and shall face penalties for their violations in accordance with legal regulations, depending on 
the number of imported raw materials, machinery or equipment that are not offered tax 
incentives in accordance with legal regulations;  
b) In case there are sufficient grounds for verifying that organizations or individuals have 
imported raw materials, machinery or equipment beyond their manufacturing capabilities or 
unconformable to their scope of operation described in the business licence, these organizations 
G/VAL/N/1/VNM/1 
- 84 -or individuals shall be permitted to present their demonstration or explanation; in case they 
refuse to do that, or their d emonstration or explanation is proved to be unacceptable, customs 
post-clearance examination or specialized inspection stipulated by laws is required.  
Article 40. Checking of use and inventory of raw materials, machinery and equipment  
1. This checking shal l be carried out if:  
a) Organizations or individuals considered as entities who may pose the risk of importing 
machinery, equipment, raw materials or inputs of which the life cycle is ended have produced no 
commodity for export;  
b) There are reasonable gro unds for demonstrating that organizations or individuals report a 
sudden increase or reduction in importing raw materials, machinery, equipment, or exporting 
products;  
c) There are reasonable grounds for demonstrating that organizations or individuals hav e sold 
their raw materials, machinery, equipment or products at the domestic market but have not 
carried out any customs declaration yet;  
d) Declaration of exported products carried out by organizations or individuals is found in breach 
of legal regulatio ns or contrast to the actual condition;  
dd) There is any suspicious difference in data or figures shown in the financial report on use of 
raw materials, machinery, equipment and exported commodities in comparison with those shown 
on the system of customs authorities.  
2. The Director of Customs Sub -department shall carry out customs post -clearance examination 
in accordance with the Director of Customs Department of a province or city.  
Such examination shall take place within fewer than 05 working days at m anufacturing facilities 
or main office of organizations or individuals. In respect of complicated cases, the Director of 
Customs Department of a province or city shall give a decision to extend the examination 
deadline for more 05 days at maximum.  
3. Issue s that need to be examined:  
a) Customs documentation, statements on receipt - dispatch - inventory, records on monitoring 
received or dispatched raw materials, machinery or equipment;  
b) The actual norm determined for manufacturing of exported products;  
c) Suitability of raw materials, machinery or equipment for exported products;  
d) Raw materials, machinery or equipment used in the production line;  
G/VAL/N/1/VNM/1 
- 85 -dd) Quantity of in -stock products;  
e) Quantity of finished products that have not been exported yet.  
4. Hand ling of the examination result  
In case the examination come to the conclusion that the number of commodities which are still 
inventoried or stored at warehouses of organizations or individuals is not identical to the number 
shown in documents, records or f inancial reports, a written explanation must be submitted.  
In case customs authorities disagree about such explanation and have sufficient grounds for 
demonstrating that organizations or individuals have committed acts of violation against the law 
on cust oms, taxation, and then make a decision to impose taxes as well as handle such violation 
in accordance with legal regulations.  
Article 41. Financial reporting regime; examination of financial reporting of current use of 
raw materials, machinery and equipm ent 
1. Financial reporting principles  
Organizations or individuals shall carry out the financial reporting of current use of raw 
materials, machinery, equipment in the form of a receipt —dispatch – inventory report.  
2. Handling of a financial report  
a) Cust oms authorities shall inspect a financial report on the basis of following risk management 
method;  
b) Depending on the result of examination of a financial report, customs authorities shall deal 
with issued relating to taxes levied on imported raw material s, machinery or equipment used for 
manufacturing exported products.  
3. The Minister of Finance shall provide detailed guidance on the process or time of making a 
financial report and inspection of a financial report on use of imported raw materials, machin ery 
or equipment used for contract manufacturing purpose or production of commodities for export.  
Section 7: CUSTOMS PROCEDURES FOR TRANSHIPPED, IN -TRANSIT CARGOS, 
OR SHIPMENTS THAT ENTER OR EXIT ACROSS FREE TRADE ZONES  
Article 42. Customs procedures for  incoming or outgoing shipments through free trade 
zones must follow  
1. Shipments transited from overseas countries to free trade zones, or shipments transited from 
free trade zones to overseas countries are required to complete customs declaration.  
G/VAL/N/1/VNM/1 
- 86 -2. Sh ipments transited from free trade zones to inland areas must follow the customs procedures 
the same as imported commodities do.  
3. Shipments transited from inland areas to free trade zones must follow the customs procedures 
the same as imported commoditie s do.  
4. Cargos shipped from this free trade zone to another free trade zone shall follow the customs 
procedures the same as shipments under customs supervision do.  
5. The Minister of Finance Article shall stipulate the customs procedures that incoming o r 
outgoing shipments through free trade zones must follow.  
Article 43. Customs procedures, customs supervision and inspection procedures for in -
transit cargos  
1. Customs declaration required by customs procedures that in -transit cargos must be followed 
shall be carried out at the customs office located at the first port of call and the last port of 
departure.  
2. Customs documentation required for in -transit cargos shall consist of the followings:  
a) Transportation declaration according to the form issued by the Ministry of Finance.  
With regard to in -transit cargos that are not moved via an inland country, customs declarants 
shall not need to submit transportation declarations but be required to submit the cargo manifest 
according to the form issued by the Ministry of Finance: 01 original.  
With regard to cargos moving in transit in conformity with Agreements on the transit of cargos 
between Vietnam and bordering countries, under which attached documents for such in -transit 
cargos are stipulated, customs dec larants shall not need to submit transportation declarations on 
transportation but are required to submit customs documents for their in -transit moving of 
cargos: 01 original;  
b) Transport document: 01 copy;  
c) License required by laws: 01 original.  
3. Re sponsibility of customs declarants:  
a) Ship cargos along the route, to the port and within a time limit stipulated in Clause 1, 2 Article 
65 of the Customs Law;  
b) Ensure that cargos are protected by customs seals, or keep cargos intact during transportat ion 
in case it is impossible to customs seal such shipment of cargos moving from port of entry to port 
of exit.  
G/VAL/N/1/VNM/1 
- 87 -4. Responsibility of the Customs Sub -department operating at ports of entry:  
a) Receive and handle customs documentation as stipulated in Clau se 2 of this Article;  
b) Carry out customs sealing for in -transit cargo transports;  
c) Assign customs officers to directly supervise in -transit cargos in terms of those stipulated at 
Point c Clause 6 of this Article.  
5. Responsibility of the Customs Sub -department operating at ports of exit:  
a) Verify information provided on transportation declarations available on the data system of 
customs authorities;  
b) Inspect customs documents for in -transit cargos which are verified by the Customs Sub -
department o perating at port of entry with respect to cargos moving in transit under Agreements 
on the transit of cargos between Vietnam and bordering countries;  
c) Check whether customs seal is unbroken or cargos are kept intact before carrying out customs 
clearance . 
6. Customs supervision to be carried out for in -transit cargos:  
a) In-transit cargos must be customs sealed. In case such cargos are impossible to be customs 
sealed, customs declarants shall be held responsible for keeping their cargos intact;  
b) In -transit cargos that appear in the list of commodities subject to a ban on trading, export, or a 
temporary cessation of export, or a ban on import or a temporary cessation of import; the list of 
exports or imports under permits shall be supervised by means of t echnical equipment;  
c) In-transit cargos which are weapons, bullets, explosive materials and highly dangerous 
commodities shall be supervised by means of technical equipment or directly by customs 
officers;  
d) During the period when cargos are moving in transit via Vietnam, before customs declarants 
carry out transshipment, transloading, warehousing, deconsolidation, changing of transportation 
modes or other activities, customs authorities where customs clearance for imports occurs must 
be informed and gr ant their permission.  
7. In case force majeure is likely to damage the intactness of shipments, customs sealing or 
causes cargos to fail to be shipped along the predetermined route or on schedule, customs 
declarants, after applying necessary measures to c ontrol and mitigate any possible loss or 
damage, must promptly inform customs authorities to seek any solution; in case it is impossible 
to give such notification, the nearest police authority, border guard or coastguard must be 
informed to give their conf irmation or find any solution in accordance with laws.  
G/VAL/N/1/VNM/1 
- 88 -Article 44. Customs supervision and inspection procedures for transshipped cargos  
1. Transshipped cargos are cargos moving from an overseas country to intermediate destination 
and then transited dire ctly from this intermediate destination to another overseas country; those 
which are not permitted to move throughout the territory of Vietnam for the purpose of export 
via a different border gate, unless otherwise permitted by international agreements to which 
Vietnam is a signatory or the Prime Minister’s decision. Transshipped cargos which are the 
whole or part of shipments moving in a port shall be shipped to overseas countries.  
2. Transhipped cargos must be reported to customs authorities and put under  customs supervision 
during the time when they are stored at ports. Physical verification shall be needed if any 
violation against law is detected.  
3. Responsibility of freight forwarders:  
a) Send a notification of cargos transhipment to customs authoritie s by completing the form 
issued by the Ministry of Finance;  
b) Keep transhipped cargos intact during the customs storage process;  
c) After obtaining the authorization from the consignor, carry out package reinforcement, 
splitting and repackaging for the pu rpose of storing cargos in conformity with shipment 
requirements, or reconfiguration or contract manufacturing if permitted by the Prime Minister;  
d) Have transshipped cargos consolidated into different cargos for export.  
Section 8. CUSTOMS PROCEDURES, CU STOMS SUPERVISION AND INSPECTION 
PROCEDURES FOR OTHER EXPORTS AND IMPORTS  
Article 45. Movable assets  
1. When wishing to carry movable assets into Vietnam, foreigners must follow customs 
procedures by submitting the followings:  
a) Customs declaration: 02  originals;  
b) Written accreditation for work in Vietnam, issued by organizations or agencies where these 
foreigners are working, or work permit issued by Vietnamese competent regulatory agencies: 01 
copy;  
c) Transport documents, if these assets are conve yed by means of sea, air or rail transports: 01 
copy.  
2. When wishing to move movable assets out of Vietnam, foreigners must follow customs 
procedures by submitting the followings:  
G/VAL/N/1/VNM/1 
- 89 -a) Customs declaration: 02 originals;  
b) Written evidence to show that th eir work period has expired: 01 copy;  
c) Customs declaration for import accredited by customs authorities, if movable assets are cars or 
motorbikes, or documents showing the change to use purpose of such assets, or records on tax 
payment for any cargos on which taxes must be paid: 01 copy.  
3. When wishing to bring movable assets back to their home country, Vietnamese organizations 
or citizens must follow customs procedures by submitting the followings:  
a) Customs declaration: 02 originals;  
b) Documents pr oving that their period of business or work abroad has expired, or that they will 
stay permanently in Vietnam: 01 copy;  
c) Transport documents, if these assets are conveyed by means of sea, air or rail transports: 01 
copy.  
4. When wishing to carry movable  assets to overseas countries, Vietnamese organizations or 
citizens must follow customs procedures by submitting the followings:  
a) Customs declaration: 02 originals;  
b) Written evidence to show that they are working, holding an office or settling abroad : 01 copy.  
5. The Prime Minister shall promulgate the list of commodities being movable assets that appear 
in the list of commodities subject to a ban on import, or commodities that appear in the list of 
commodities subject to the restriction on import, or  conditional imports permitted to be carried 
into Vietnam at a specific period and limited amount of commodities being tax -exempt movable 
assets.  
Article 46. Exported, imported commodities, checked baggage of inbound or outbound 
persons which have got los t or mistakenly taken  
1. Exported, imported commodities, checked baggage of incoming or outbound persons which 
have got lost or mistakenly taken shall be required to undergo customs inspection, supervision of 
customs authorities at the port of entry/exit.  
2. With regard to air checked baggage which have got lost or mistakenly taken:  
Port service enterprise or representative of a shipping enterprise shall be responsible for 
notifying customs authorities of the list of checked baggage which have been lost or  mistakenly 
taken. Customs authorities shall preside over or collaborate with Airport Authority and Aviation 
Security Authority in carrying out inspection by means of baggage scanning machines before 
moving lost or mistakenly taken checked baggage in the s torage areas.  
G/VAL/N/1/VNM/1 
- 90 -a) In case there is no baggage that exceeds permitted amounts on which taxes must be paid in 
accordance with legal regulations after inspection carried out by means of scanning machines, or 
in breach of laws, port service enterprises or repre sentatives of shipping enterprises shall be 
assigned to have them reclaimed by incoming or outbound persons;  
b) In case there is any baggage that exceeds permitted amounts on which taxes must be paid in 
accordance with legal regulations, or in breach of la ws, customs authorities shall carry out 
customs sealing before allowing lost or mistakenly taken checked baggage to be moved in the 
storage area of port service enterprises. When reclaiming lost, mistakenly taken baggage, 
incoming or outbound persons must follow customs procedures in accordance with regulations 
laid down in Article 59 hereof.  
The opening of lost or mistakenly taken baggage must be approved or supervised by customs 
authorities.  
3. The Ministry of Finance shall adopt detailed regulations on d ealing with lost or mistakenly -
taken checked baggage of which recipients can not be identified.  
Article 47. Customs procedures for reimportation of exported commodities  
1. Reimportation of commodities that have been exported but returned (hereinafter ref erred to as 
reimportation of returned commodities) shall be carried out to serve the following purposes:  
a) Repair or recycling (commonly called recycling), and then re -exportation;  
b) Domestic consumption;  
c) Destruction in Vietnam (not applicable to thos e that are produced under the contract 
manufacturing arrangement with foreign merchants);  
d) Re -exportation required by foreign partners.  
2. Customs documentation to be submitted:  
a) Customs declaration for imported commodities;  
b) Transport documents, if  cargos are conveyed by means of sea, air or rail transports: 01 copy;  
c) Written notification of returned commodities sent by foreign parties, or of those returned 
commodities that is unclaimed: 01 copy.  
3. Customs procedures shall conform to regulations laid down in Section 5 hereof (exclusive of 
import permit or written notification of the result of specialized examination).  
4. Customs authorities shall not levy taxes on re -imported commodities as stipulated in Clause 1 
of this Article if customs declara nts submit sufficient documents proving that tax exemption is 
G/VAL/N/1/VNM/1 
- 91 -applicable to these commodities at the time of completing required re -import customs formalities 
in accordance with legal regulations.  
5. With regard to commodities that are re -imported for recy cling, the recycling time limit must 
be registered with customs authorities but be restricted to fewer than 275 days as from the date of 
re-importation; customs declarants have yet to pay taxes within this time limit. In case such 
commodities have not been  re-exported within the registered time limit, legal regulations 
enshrined in the law on taxation shall be applied.  
6. Procedures for re -exportation of recycled commodities shall conform to regulations laid down 
in Section 5 hereof.  
7. The way in which re cycled commodities have failed to be re -exported:  
a) With regard to recycled products made by the contract manufacturing process, customs 
procedures shall be followed to enable them to be consumed at the domestic market or 
destroyed;  
b) With regard to pro ducts other than the aforesaid recycled products, they shall be consumed as 
re-imported commodities in the domestic market.  
8. If re -imported commodities are exported products made of imported raw materials or inputs; 
commercial goods classified as entiti es on which the import duty is refunded, the customs 
authority where required formalities required by re -import customs procedures are completed 
must notify the customs authority where documents that must be submitted to apply for the tax 
refund is complet ed (if both are different) of cases as mentioned at Point b, c Clause 1 and cases 
in which re -export is not allowed as mentioned at Point d Clause 1 of this Article, or those 
mentioned in Clause 7 of this Article, or the case in which time limit is exceede d as mentioned in 
Clause 5 of this Article, in order to find any possible tax -related solution in accordance with 
legal regulations.  
Article 48. Customs procedures, supervision for imported commodities required to be re -
exported  
1. Re -exportation of impor ted commodities that have completed their customs formalities 
required by customs procedures shall be carried out to serve the following purposes:  
a) Payments made to foreign clients;  
b) Re -exportation of commodities to a third country or a free trade zone .  
2. Customs documentation:  
a) Customs declaration on exported goods;  
G/VAL/N/1/VNM/1 
- 92 -b) Written documents proving that the consignor agrees to reclaim the shipment (if this shipment 
is returned to the consignor): 01 copy;  
c) Decision granted by competent regulatory age ncies to enforce this re -export (when 
applicable): 01 copy.  
3. Customs procedures shall conform to regulations laid down in Section 5 hereof (exclusive of 
import permit or written notification of the result of specialized examination).  
In case customs decl arants submit sufficient documents proving that their commodities are 
permitted to be exempted for tax payment when completing customs formalities required by 
customs procedures, customs authorities shall not be allowed to collect taxes on exported 
commodi ties which are returned or exported to the third country or exported to the free trade 
zone, and make their decision on customs clearance in accordance with legal regulations.  
4. If commodities (exclusive of narcotics, weapons, reactionary documents, toxi c chemicals 
defined in Schedule 1 of the Chemical Weapons Convention), for which import customs 
formalities has not completed yet, are still kept in the customs supervision area by reason of 
being lost or misdirected, or left unclaimed, or due to someone’s  refusing to accept them, and if 
the carrier or consignor files a request for re -export (in which reasons for such events are clearly 
stated), the Director of the Customs Sub -department where shipments are stored shall supervise 
such commodities until they  are actually moved out of the territory of Vietnam across the port of 
entry.  
Article 49. Customs procedures for equipment used for containing cargos according to the 
temporary importation – temporary exportation rotation method  
1. Types of equipment used  for containing cargos according to the rotation method shall 
comprise:  
a) Empty container with or without suspension hooks;  
b) Flexible tanks inside containers for liquid storage;  
c) Other types of equipment used for containing cargos according to the rot ation method shall 
comprise.  
2. The deadline for temporary importation - reexportation, temporary exportation - reimportation 
shall be agreed under the contract between a merchant and his/her partner, and registered with 
the Customs Sub -department where cu stoms formalities are completed. If this merchant and 
his/her partner enter into an agreement on extending the deadline for temporary importation, 
temporary exportation, customs declarants must send written notification enclosed with the 
extension agreemen t prior to the above -mentioned deadline to the Customs Sub -department 
where customs formalities are completed. If that merchant fails to temporarily export, import 
commodities by the registered deadline, this violation shall be handled in compliance with l egal 
regulations.  
G/VAL/N/1/VNM/1 
- 93 -3. Customs procedures for equipment used for containing goods according to the rotation method 
in accordance with regulations laid down at Point a, b Clause 1 of this Article shall be described 
as follows:  
a) In terms of importation, cu stoms declarants are required to submit 01 cargo manifest which 
details equipment used for containing goods according to the import rotation method;  
b) In terms of exportation, customs declarants are required to submit 01 list of empty containers 
to be te mporarily imported or exported before loading onto transports by completing the form 
issued by the Ministry of Finance and 01 cargo manifest;  
c) The Customs Sub -department where customs formalities for temporary importation or 
exportation are completed sh all monitor, check and verify the number of temporarily imported, 
exported transports; carry out physical verification whenever any suspicion is detected.  
The Minister of Finance shall provide guidance on electronic customs procedures for equipment 
used f or containing goods according to the rotation method in accordance with regulations laid 
down in this Clause.  
4. Customs procedures for other types of equipment used for containing goods according to the 
temporary importation – reexportation rotation metho d shall conform to regulations enshrined at 
Point c Clause 1 of this Article as follows:  
a) Customs declarations according to the form issued by the Ministry of Finance;  
b) Transport documents, if cargos are conveyed by means of sea, air or rail transport s: 01 copy;  
c) Import permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
5. Customs procedures for other types of equipment used for containing goods according to the 
temporary exportation – reimpo rtation rotation method shall conform to regulations enshrined at 
Point c Clause 1 of this Article as follows:  
a) Customs declarations according to the form issued by the Ministry of Finance;  
b) Export permit, written notification of the result of special ized examination required by 
relevant laws: 01 original.  
6. Customs procedures for other types of equipment used for containing goods according to the 
rotation method as stipulated by Point c Clause 1 of this Article shall conform to regulations laid 
down in Section 5 hereof.  
7. Venue for customs procedures:  
G/VAL/N/1/VNM/1 
- 94 -a) Required customs declaration under the customs procedures that must be followed by 
equipment used for containing goods according to the rotation method as stipulated by Point a, b 
Clause 1 of this A rticle shall be completed at the Customs Sub -department located at border 
gates;  
b) Required customs declaration under the customs procedures that must be followed by other 
types of equipment used for containing goods according to the rotation method as st ipulated by 
Point c Clause 1 of this Article shall be completed at the Customs Sub -department located at 
border gates or the Customs Sub -department where customs formalities for import of goods use 
for manufacturing contract purpose or production of commod ities for export are completed.  
8. Within the permitted period of temporary importation, reexportation that customs declarants 
register with customs authorities, equipment used for containing goods according to the 
temporary importation – reexportation ro tation method shall not be taxed. In case there is any 
change to the use purpose of equipment used for containing goods according to the rotation 
method, customs procedures shall be adopted as follows:  
a) Customs declarants shall file a written clear expla nation for such change to the Customs Sub -
department where the manifest of re -imported cargos is registered or the customs declaration for 
such re -imports is completed;  
b) The Director of the Customs Sub -department the manifest of re -imported cargos is reg istered 
or the customs declaration for such re -imports is completed shall take responsibility to consider 
these reasons or explanations; if there are no sign of trade frauds, the request made by customs 
declarants shall be accepted.  
c) Customs declarants are required to complete customs formalities for import in accordance 
with regulations laid down in Section 5 hereof at the Customs Sub -department where temporary 
import is carried out. In case temporary import is carried out at different Customs Sub -
depar tment, customs declarant shall choose one Customs Sub -department for such temporary 
import to complete customs formalities for import.  
Article 50. Customs procedures for temporary import – re-export, temporary export – re-
import of equipment, machinery, mo ulds or models for production, construction, project 
execution or experimentation  
1. Customs procedures for temporary import – re-export of equipment, machinery, moulds or 
models shall comprise the followings:  
a) Customs declarations according to the for m issued by the Ministry of Finance;  
b) Transport documents, if cargos are conveyed by means of sea, air or rail transports: 01 copy;  
c) Import permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
G/VAL/N/1/VNM/1 
- 95 -2. Customs procedures for temporary export – re-import of equipment, machinery, moulds or 
models shall comprise the followings:  
a) Customs declarations according to the form issued by the Ministry of Finance;  
b) Export permit, written notification of the re sult of specialized examination required by 
relevant laws: 01 original.  
3. Venue for submitting customs documents to complete customs formalities: the Customs Sub -
department located at border gates or the Customs Sub -department at the area where 
manufactur ing facilities or projects are located. With regard to temporarily imported – re-
exported, temporarily exported – re-imported  machinery, equipment, moulds or models used for 
contract manufacturing process or production of commodities for export, or operati on of export 
processing enterprises, customs formalities shall be completed at the Customs Sub -department 
where customs declaration for import of such commodities is carried out.  
4. Customs procedures shall conform to regulations laid down in Section 5 he reof. 
5. The time limit for temporary importation - reexportation, temporary exportation - 
reimportation shall be agreed under the contract between a merchant and his partners, and 
registered with customs authorities. In case the deadline for temporary imp ortation, reexportation 
needs to be extended to serve the purpose of production, construction, project execution or 
experimentation as agreed upon between that merchant with his partners, customs declarants 
must notify in writing the Customs Sub -department  where customs formalities for temporary 
importation, reexportation are dealt with.  
If customs declarants fail to carry out temporary importation, reexportation by the agreed 
deadline, this violation shall be handled in compliance with legal regulations.  
6. If the temporary import and temporary export enterprise submit the deed of gift of temporarily 
imported – re-exported, temporarily exported – re-imported machinery, equipment, moulds or 
models used for production, construction, project execution or exp erimentation, they must follow 
customs procedures in compliance with Section 5 hereof.  
Article 51. Customs procedures for temporary import – re-export of cargo ships or aircraft 
for the purpose of repair or maintenance that takes place in Vietnam  
1. Cust oms documentation shall include:  
a) Customs declarations according to the form issued by the Ministry of Finance;  
b) The contract to supply ship or aircraft repair or maintenance services with foreign partners: 01 
copy.  
2. Venue for submitting customs doc uments to complete customs formalities: the Customs Sub -
department located at border gates.  
G/VAL/N/1/VNM/1 
- 96 -3. The time limit for temporary importation, reexportation shall be agreed in this contract and 
registered with the Customs Sub -department located at border gates.  
4. Customs procedures shall conform to regulations laid down in Section 5 hereof.  
5. Customs examination or supervision shall be conducted as follows:  
a) The Customs Sub -department at border gates shall supervise customs declarants’ moving their 
ships or aircraft from anchoring or landing areas to repair and maintenance service points. a) The 
Customs Sub -department at border gates shall supervise customs declarants’ moving their ships 
or aircraft from anchoring or landing areas to repair and maintenance se rvice points;  
b) Customs declarants shall be responsible for managing cargo ships or aircraft at repair and 
maintenance service points.  
Article 52. Customs procedures for temporary import of components, spare parts or items 
used for replacing or repairing  foreign cargo ships or aircraft  
1. With regard to temporarily imported components, spare parts or items carried on ships or 
aircraft through the entry point, or shipped before or after the entry of ships or aircraft:  
a) Customs declarants must be the op erator of ships or aircraft or the agent of the ship or aircraft 
owner;  
b) Customs procedures must conform to regulations laid down in Section 5 hereof.  
2. Customs documentation shall include:  
a) Customs declaration form issued by the Ministry of Finance;  
b) Transport document, if cargos are conveyed by means of sea, air or rail transports: 01 copy;  
c) Import permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
3. Venue for submitting customs documen ts to complete customs formalities: the Customs Sub -
department located at border gates.  
4. Components, spare parts or items temporarily imported for repair or operation of cargo ships 
or aircraft under the contract to provide ship, aircraft repair or maint enance services with foreign 
partners shall be required to complete customs procedures the same as those produced under the 
contract manufacturing arrangement do in accordance with instructions from the Minister of 
Finance.  
Article 53. Customs procedures for temporary import – re-export, temporary export – re-
import of commodities used for fair, exhibition or product launch events  
G/VAL/N/1/VNM/1 
- 97 -1. Customs documentation that customs declarants must submit for temporarily imported – re-
exported commodities:  
a) Customs de claration form issued by the Ministry of Finance;  
b) Transport document, if cargos are conveyed by means of sea, air or rail transports: 01 copy;  
c) The written permission certified by competent authorities to organize fair or exhibition events 
(except for  temporarily imported – re-exported commodities used for product launch events): 01 
copy;  
c) Import permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
2. Customs documentation that customs declara nts must submit for temporarily exported – re-
imported commodities:  
a) Customs declaration form issued by the Ministry of Finance;  
c) The written permission certified by competent authorities to organize fair or exhibition events 
(except for temporarily ex ported – re-imported commodities used for product launch events): 01 
copy;  
c) Export permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
3. Venues for completing customs formalities: At the Customs  Sub-department where fair, 
exhibition or product launch events take place or the Customs Sub -department located at border 
gates.  
4. Permitted period of temporary export – re-import:  
a) Temporarily imported commodities for fair, exhibition or product launc h events that take 
place in Vietnam must be re -exported within 30 -day period from the closing date of these events 
as registered with customs authorities;  
b) Permitted period of temporary exportation of commodities for fair, exhibition or product 
launch ev ents that take place in overseas countries shall be one year from the date on which such 
commodities are temporarily exported; if these commodities have not been re -imported within 
this period, these commodities shall be taxed or held liable for other fina ncial obligations under 
Vietnamese regulations.  
5. Customs procedures that customs declarants must follow shall conform to regulations laid 
down in Section 5 hereof.  
G/VAL/N/1/VNM/1 
- 98 -6. Sale or gift of commodities at fair, exhibition or product launch events carried out u nder 
regulations laid down in Article 136, 137 of the Commerce Law must follow the customs 
procedures for import as stipulated by laws.  
Article 54. Temporarily imported – re-exported, temporarily exported – re-imported 
commodities used for work activities over a defined period of time  
1. Temporarily imported – re-exported, temporarily exported – re-imported commodities used 
for work activities over a defined period of time shall encompass: Commodities used for such 
work activities as conferences, seminars, scientific researches, education, sports competitions, 
cultural and arts performance, healthcare services, product research and development.  
2. Customs documentation that customs declarants must submit for temporarily imported – re-
exported commodities sh all include:  
a) Customs declaration form issued by the Ministry of Finance;  
If customs declarants have to complete paper customs declaration in accordance with regulations 
laid down at Point e Clause 2 Article 25 hereof, they are required to submit 02 orig inal customs 
declarations;  
b) Transport document, if cargos are conveyed by means of sea, air or rail transports (except for 
hand luggage carried by inbound persons): 01 copy;  
c) A written proof of participation in aforementioned work activities mentioned  in Clause 1 of 
this Article: 01 copy;  
c) Import permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
3. Customs documentation that customs declarants must submit for temporarily exported – re-
import ed commodities:  
a) Customs declaration form issued by the Ministry of Finance;  
If customs declarants have to complete paper customs declaration in accordance with regulations 
laid down at Point e Clause 2 Article 25 hereof, they are required to submit 02 o riginal customs 
declarations;  
c) A written proof of participation in aforementioned work activities mentioned in Clause 1 of 
this Article: 01 copy;  
c) Export permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
G/VAL/N/1/VNM/1 
- 99 -4. Venues for completing customs formalities: At the Customs Sub -department located at border 
gates.  
5. Permitted period of temporary import – export, temporary export - re-import must be 
registered with customs authorities.  
6. Customs procedu res that customs declarants must follow shall conform to regulations laid 
down in Section 5 hereof.  
Article 55. Temporarily imported – re-exported, temporarily exported – re-imported 
commodities for warranty or repair services  
1. Customs documentation that  customs declarants must submit for temporarily imported – re-
exported commodities shall include:  
a) Customs declaration form issued by the Ministry of Finance;  
b) Transport document, if cargos are conveyed by means of sea, air or rail transports: 01 copy;  
c) Import permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
2. Customs documentation that customs declarants must submit for temporarily exported – re-
imported commodities:  
a) Customs declaration  form issued by the Ministry of Finance;  
b) Export permit, written notification of the result of specialized examination required by 
relevant laws: 01 original.  
3. Venues for completing customs formalities: At the Customs Sub -department located at border 
gates. 
4. Permitted period of temporary import – re-export, temporary export – re-import shall conform 
to the agreement between merchants with their partners and then shall be registered with the 
Customs Sub -department when completing customs formalities fo r temporary import or 
temporary export.  
5. Customs procedures that customs declarants must follow shall conform to regulations laid 
down in Section 5 hereof.  
Article 56. Monitoring of customs declarations for temporary import – re-export, 
temporary export - re-import  
G/VAL/N/1/VNM/1 
- 100 -1. The Customs Sub -department where customs formalities for temporary import or temporary 
export are completed shall be held responsible for monitoring or managing customs declarations 
for temporary import or temporary export for commodities st ipulated herein.  
2. The Minister of Finance shall stipulate the monitoring of customs declarations for temporary 
import – re-export, temporary export – re-import for commodities stipulated herein.  
Section 9. CUSTOMS PROCEDURES FOR LUGGAGE OF INBOUND OR OUT BOUND 
PERSONS  
Article 57. Applicable entities  
Luggage carried by persons who are allowed to move in or out through the entry/exit point after 
showing their passports or equivalents issued by competent regulatory agencies of Vietnam or 
overseas countries.  
Article 58. Duty -free luggage limit  
1. The limit on duty -free luggage of inbound persons shall conform to the Prime Minister’s 
Decision.  
2. The limit on duty -free luggage of inbound persons shall be stipulated as follows:  
a) The limit shall be applied to each entry;  
b) Combination of the duty -free limits for different entry times as the basis for calculating the 
duty-free limit for one entry time is not allowed;  
c) Combination of the duty -free limits on luggage of different inbound persons for the purpose  of 
approving application for the duty -free limit on luggage of one inbound person, except when 
luggage is personal one carried by family members on the same trip.  
3. If the luggage which exceeds the permitted duty -free limit and then the excess is conside red 
imported commodities, inbound persons must conform to legal regulations on imported 
commodities and taxation. Inbound persons shall be entitled to choose to pay tax on any of their 
items if they carry a lot of items with them.  
4. In case the excess of duty-free luggage limit for inbound persons is taxed but the aggregated 
tax payable is restricted to below VND 100,000, tax exemption shall be applied.  
5. Those who have to frequently move in for their work nature shall not be entitled to the duty -
free lu ggage limit for each of their entry but shall be entitled to such limit once every 90 days. 
Those who have to frequently move in for their work nature refer to:  
a) Pilots or international flight attendants;  
G/VAL/N/1/VNM/1 
- 101 -b) Train operator and attendants working on inte rmodal rail transports;  
c) Officers or crewmen working on a ship;  
d) Operators or Vietnamese employees working in neighboring countries that share the same 
land border with Vietnam.  
The enjoyment of this duty -free limit shall be stipulated by the Prime Mi nister’s Decision  
6. The amount of duty -free luggage of outbound persons shall not be restricted. Outbound 
persons shall not be permitted to carry items that appear on the list of commodities subject to a 
ban on importation, temporary suspension of export ation, or the list of conditional exports as 
stipulated by laws.  
Article 59. Customs procedures for luggage of inbound or outbound persons  
1. Luggage of inbound or outbound persons must go through customs procedures at border 
checkpoints.  
2. Inbound or out bound persons are not required to complete customs declaration if they keep 
none of the luggage that exceeds the duty -free limit in accordance with the law on taxation, or 
are claimed before or after their trips.  
Any commodity carried by inbound or outboun d persons which exceeds the duty -free limit 
through the customs checkpoint without completing customs declaration shall be considered as 
illegal imports or exports and shall be subject to handling measures in accordance with laws.  
3. The luggage of inbound  or outbound persons shall be checked by means of commodity 
scanning machines and other equipment. On the basis of data analyses and supervision of 
inbound or outbound persons, customs authorities shall choose one of the commodities which 
poses potential r isks to undergo the customs physical verification.  
4. In case there are sufficient grounds for proving that inbound or outbound persons may commit 
smuggling or illegal carriage of commodities across borders, frisking search shall be carried out 
as stipula ted by the law on handling of administrative violations.  
5. Inbound or outbound persons shall be allowed to have their commodities safe -kept at the 
warehouse of the Bordergate Customs Sub -department and to reclaim them after their entry or 
exit customs pr ocedures have been completed. Duration of temporary keeping their commodities 
under customs protection shall not exceed 180 days from the date on which their commodities 
are safe -kept at the customs warehouse.  
6. Within the duration of the customs safekee ping as stipulated in Clause 5 of this Article, if 
incoming or outbound persons submit written documents about abandonment of such 
commodities or fail to reclaim their commodities by the specified deadline, this case shall be 
subject to proper handling mea sures in accordance with laws. Proceeds from the liquidation of 
G/VAL/N/1/VNM/1 
- 102 -commodities shall be paid into the state budget after deducting any relevant cost as stipulated by 
laws.  
Article 60. Customs procedures for luggage of incoming passengers which exceeds the 
duty-free limit; luggage of inbound or outbound persons which is shipped before or after 
their trips  
1. Luggage of inbound persons which exceeds the duty -free limit; luggage of inbound or 
outbound persons which is shipped before or after their trips must go  through customs 
procedures in accordance with regulations laid down in Section 5 hereof.  
2. Customs documentation shall include:  
a) Customs declaration form issued by the Ministry of Finance: 02 originals;  
b) Passports or any equivalent document of inbou nd persons certified by customs entry/exit 
authorities: 01 copy;  
c) Entry/exit customs declarations certified by the Customs Sub -department where customs 
procedures for inbound persons are completed: 01 original;  
d) Transport documents, if luggage of inbou nd passengers are shipped before or after their trips: 
01 copy.  
3. Customs authorities shall carry out the physical verification of these commodities for the 
purpose of adopting policies on managing exports or imports, or on taxation in accordance with 
laws. 
4. Inbound passengers shall be required to complete the customs formalities for their luggage 
shipped before or after their trips within a period of fewer than 30 days from the date on which 
their luggage is shipped to the arrival port.  
Chapter IV  
CUSTO MS PROCEDURES FOR INCOMING, OUTGOING OR IN -TRANSIT 
TRANSPORTS  
Section 1: Customs procedures, customs supervision and inspection procedures for 
incoming, outgoing or in -transit aircraft  
Article 61. Customs procedures for incoming, outgoing or in -transit a ircraft  
1. Customs procedures for incoming aircraft:  
a) Manifest of incoming air cargos which is applicable to cargos aircraft;  
G/VAL/N/1/VNM/1 
- 103 -b) Information about the secondary airway bill of lading for incoming cargos which is applicable 
to cargos aircraft;  
c) List of passengers on board which is applicable to passenger aircraft;  
d) List of pilot team members on board;  
dd) Manifest of checked baggage which is applicable to passenger aircraft.  
2. Customs procedures for outgoing aircraft:  
a) Manifest of outgoing air cargo s which is applicable to cargo aircraft;  
b) List of passengers on board which is applicable to passenger aircraft;  
c) List of pilot team members on board and flight attendants on board;  
d) Manifest of checked baggage which is applicable to passenger aircra ft. 
3. Customs procedures for in -transit aircraft  
When completing customs formalities for in -transit aircraft, customs declarants are required to 
submit customs documentation as stipulated in Clause 1 of this Article; when completing exit 
customs formaliti es, if there is any change to entry customs documentation, customs declarants 
must submit their customs documentation including such changed documents.  
Any aircraft which is landed for technical reasons shall not be required to carry out customs 
declarati on but have to be put under customs supervision.  
4. Customs documentation regulated in Clause 1, 2 and 3 of this Article shall be submitted to 
customs authorities in the form of electronic data.  
In case customs electronic data processing system or electro nic customs declaration system fails 
to carry out electronic transactions, customs declarants shall be responsible for filing paper 
customs documents to customs authorities;  
Article 62. Duration of providing information to complete customs documentation  
1. As for incoming aircraft:  
a) Not later than 03 hours prior to the landing of incoming aircraft at Vietnam’s first airport in 
terms of 3 -hour flights;  
b) Not later than 30 minutes prior to the landing of aircraft at Vietnam’s first airport in terms of 
below-3-hour flights.  
G/VAL/N/1/VNM/1 
- 104 -2. As for outgoing aircraft: Immediately after airlines complete necessary procedures for 
outgoing commodities or passengers.  
3. As for in -transit aircraft  
At the arrival point, regulations on customs procedures laid down in Clause 1 o f this Article shall 
take effect; at the exit point, regulations on customs procedures laid down in Clause 2 of this 
Article shall be applied.  
4. Customs declarants shall submit required documents mentioned at Point a, c, d, dd Clause 1, 2 
of Article 61 a nd issuers of secondary airway bills of lading shall submit required documents 
mentioned at Point b Clause 1 of Article 61 within the regulated time defined in this Article 
through the customs electronic data processing system.  
5. Any change or supplement ation to customs information or documentation for incoming, 
outgoing or in -transit aircraft shall be carried out under the instruction of the Minister of Finance.  
Article 63. Receipt and handling of customs documentation  
1. Customs authorities shall check  provided documents, carry out physical verification of aircraft 
and confirm that customs procedures have been completed for incoming, outgoing or in -transit 
aircraft under the instruction of the Minister of Finance.  
2. Deadline for completing customs pro cedures for incoming, outgoing or in -transit aircraft: Not 
later than 01 hour from the moment when customs declarants submitted or showed sufficient 
customs documentation in accordance with regulations enshrined in Article 61 hereof.  
3. The General Depart ment of Customs shall be responsible for establishing the system for 
receiving electronic information from customs declarants and sharing such information with 
relevant agencies operating at airports.  
Article 64. Responsibility of airport operation enterp rises  
1. Not later than 24 hours (01 hour for irregular flights) before the arrival of incoming aircraft 
and airlines' completion of airway procedures for outbound passengers and exported freight, 
airport operation enterprises shall not be responsible for providing the following information for 
the Customs Sub -department at international airports:  
a) Aircraft nationality;  
b) Aircraft type;  
c) Flight itinerary;  
d) Arrival and departure schedule;  
G/VAL/N/1/VNM/1 
- 105 -dd) Location where aircraft are parked;  
e) Passenger entrance gates;  
g) Duration of handling commodities onto or off aircraft.  
2. Airport operation enterprises shall not be responsible for give prior notice to customs 
authorities within 01 hour at the latest whenever any change to information regulated in Clause 1 
of this Article occurs.  
Section 2: CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION 
PROCEDURES FOR INCOMING, OUTGOING OR IN -TRANSIT SHIPS  
Article 65. Customs procedures for incoming, outgoing or in -transit ships  
1. As for incoming ships:  
a) General de claration;  
b) Manifest of incoming seaway cargos which is applicable to cargo ships;  
c) Information about the secondary seaway bill of lading for incoming cargos which is applicable 
to cargo ships;  
d) Ship crew;  
dd) Manifest of personal luggage carried by ship crewmen;  
e) Ship’s stores declaration;  
g) List of passengers on board which is applicable to passenger ships;  
h) Manifest of dangerous cargos which is applicable to dangerous cargo ships.  
2. As for outgoing ships:  
a) General declaration;  
b) Manifest of outgoing seaway cargos which is applicable to cargo ships;  
c) Ship crew;  
d) Manifest of personal luggage carried by ship crewmen;  
dd) Ship’s stores declaration;  
G/VAL/N/1/VNM/1 
- 106 -e) List of passengers on board which is applicable to passenger ships.  
When completing cust oms formalities for outgoing ships, if there is any change to declared 
information provided at the entry time, customs declarants are only required to submit the 
general declaration as stipulated at Point a of this Clause.  
3. As for in -transit ships  
When completing customs formalities for in -transit ships, customs declarants are required to 
submit customs documentation as stipulated in Clause 1 of this Article; when completing exit 
customs formalities, if there is any change to entry customs documentation,  customs declarants 
must submit their customs documentation including such changed documents.  
4. Customs documentation regulated in Clause 1, 2 and 3 of this Article shall be submitted to 
customs authorities in the form of electronic data.  
In case the cu stoms electronic data processing system or electronic customs declaration system 
fails to carry out electronic transactions, customs declarants must file paper customs documents 
to customs authorities.  
5. The Minister of Finance shall provide guidance on c ustoms procedures for incoming, outgoing 
ships in certain special cases as stipulated by the marine law.  
Article 66. Duration of providing information to complete customs documentation  
1. As for incoming ships:  
a) Manifest of incoming commodities and info rmation about secondary seaway bills of lading: 
Not later than 12 hours before the proposed time when ships arrive at ports within below -5-day 
shipping time; Not later than 24 hours before the proposed time when ships arrive at ports within 
other shipping time;  
b) Documents stipulated at Point c, d, dd, e, g, h Clause 1 of Article 65 hereof: Not later than 08 
hours before the proposed arrival time.  
2. As for outgoing ships:  
The deadline for provision of information about documents stipulated in Clause 2 A rticle 65 
hereof shall be 01 hour at the latest before departure.  
3. As for in -transit ships:  
At the arrival point, regulations on customs procedures laid down in Clause 1 of this Article shall 
take effect; at the exit point, regulations on customs procedu res laid down in Clause 2 of this 
Article shall be applied.  
G/VAL/N/1/VNM/1 
- 107 -4. Customs declarants shall submit required documents mentioned at Point c, d, dd Clause 1, 2 of 
Article 65 hereof and issuers of secondary seaway bills of lading shall submit required 
documents mentioned at Point b Clause 1 of Article 65 hereof within the specified deadline 
defined in Clause 1 of this Article through the customs electronic data processing system.  
5. Any change or supplementation to customs information or documentation for incomi ng, 
outgoing or in -transit ships shall be carried out under the instruction of the Minister of Finance.  
Article 67. Receipt and handling of customs documentation  
1. Customs authorities shall check provided documents, carry out physical verification of shi ps 
and confirm that customs procedures have been completed for incoming, outgoing or in -transit 
ships under the instruction of the Minister of Finance.  
2. The deadline for completing customs procedures for incoming, outgoing or in -transit ships: 
Not later  than 01 hour from the moment when customs declarants submitted or showed sufficient 
customs documentation in accordance with regulations enshrined in Article 65 hereof.  
3. The General Department of Customs shall be responsible for establishing the system  for 
receiving electronic information from customs declarants and sharing such information with 
relevant agencies operating at seaports.  
Article 68. Responsibility of maritime administration authorities and seaport operation 
enterprises  
1. Immediately aft er receiving the confirmation of arrival time and proposed departure time, 
maritime administration authorities must promptly notify customs authorities and other relevant 
regulatory agencies operating at seaports for the purpose of collaboration.  
2. Immedi ately after deciding to allow incoming, outgoing or in -transit ships to move in seaports, 
maritime administration authorities shall notify customs authorities and other relevant regulatory 
agencies operating at seaports of the specific ship -stay time and l ocation at seaports.  
3. Prior to unloading cargos off ships, seaport operation enterprises must notify customs 
authorities of predetermined warehouses or storage facilities.  
Section 3: CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION 
PROCEDURES FOR  INCOMING OR OUTGOING INTERMODAL TRAINS  
Article 69. Customs procedures for incoming trains:  
1. At international intermodal rail terminals at borders:  
a) Intermodal freight transfer document: 01 original;  
b) Bill of lading: 01 copy;  
G/VAL/N/1/VNM/1 
- 108 -c) Manifest of incomi ng cargos unloaded off intermodal trains according to the form issued by 
the Ministry of Finance: 02 originals;  
d) List of intermodal passengers on intermodal trains or passengers who completed customs 
procedures at international intermodal terminals at b orders (if applicable): 01 original;  
dd) Manifest of fuel, tools or food carried along trains (if applicable): 01 original.  
2. At inland intermodal rail terminals:  
a) Documents stipulated at Point b, c Clause 1 of this Article;  
b) List of intermodal pa ssengers on intermodal trains or passengers who completed customs 
procedures at inland intermodal terminals (if applicable): 01 original.  
Article 70. Customs procedures for outgoing trains  
1. At inland intermodal rail terminals:  
a) Written confirmation of  the order of trains which is applicable to those that complete the 
customs procedures at international intermodal rail terminals located in inland areas: 01 original;  
b) Bill of lading: 01 copy;  
c) Manifest of outgoing cargos through international interm odal rail terminals located in inland 
areas according to the form issued by the Ministry of Finance: 02 originals;  
d) List of intermodal passengers on passenger trains or passengers who completed customs 
procedures at international intermodal rail termina ls located at inland areas (if applicable): 01 
original.  
2. At international intermodal rail terminals at borders:  
a) Documents stipulated at Point b, c Clause 1 of this Article;  
b) Intermodal freight transfer document: 01 original;  
c) Bill of lading: 0 1 copy;  
d) Written confirmation of train order: 01 original;  
dd) List of intermodal passengers on passenger trains or passengers who completed customs 
procedures at international intermodal terminals at borders (if applicable): 01 original.  
Article 71. Du ration of providing information to complete customs documentation  
G/VAL/N/1/VNM/1 
- 109 -1. As for incoming trains: Immediately after trains arrive at international intermodal rail 
terminals at borders or those located at inland areas, the Head of the terminal, the train or the 
legal representative shall submit documents stipulated in Clause 1 or 2 Article 69 hereof to 
customs authorities.  
2. As for outgoing trains: Not later than 30 minutes for passenger trains or 01 hour for freight 
trains before they arrive at international i ntermodal rail terminals at inland areas or those located 
at borders, the Head of the terminal, the train or the legal representative shall submit documents 
stipulated in Clause 1 or 2 Article 70 hereof to customs authorities.  
3. Before completing examina tion of customs documents for incoming or outgoing trains, the 
Head of the rail terminal or the train or the representative is required to carry out additional 
customs declaration in the following cases:  
a) There is any difference in information, such as freight description, weight, quantity (maybe 
increased or decreased), about the actual incoming or outgoing shipment and information 
recorded on bills of lading, manifests, freight transfer documents submitted to customs 
authorities;  
b) Any other change to  provided information concerning transport, freight and baggage that may 
occur in the process of transporting, storing freight at warehouses or storage yards, dispatching 
or receiving freight.  
Article 72. Responsibility of customs authorities  
1. Receive and deal with customs documentation that has been submitted or shown in accordance 
with regulations laid down in Article 69 and 70 hereof as follows:  
a) Check and collate information provided in the customs documentation in relation to wagon 
codes, freigh t quantity, etc. for each freight, container or checked baggage wagon, etc.; check 
customs sealing carried out by carriers (if applicable) for each freight, container or checked 
baggage wagon;  
b) Carry out the customs sealing of each freight, checked bagg age wagon under customs 
supervision which is carried to the next international intermodal rail terminal at borders or inland 
areas; with regard to freight such as heavy -size or bulk freight, etc., that can not be customs 
sealed, the Head of the freight tra in shall be responsible for keeping freight, checked baggage or 
wagons intact on the way to arrive at the destination terminal as required by legal regulations;  
c) Hand over incoming or outgoing freight to customs authorities at international intermodal r ail 
terminals located at inland areas or borders in the event that freight under customs supervision 
conveyed by incoming trains to the international intermodal rail terminal located at inland areas 
or conveyed by outgoing trains to the international inter modal rail terminal located at borders, 
which shall be carried out by completing the form issued by the Ministry of Finance;  
G/VAL/N/1/VNM/1 
- 110 -d) Verify and stamp documents submitted by the Head of rail terminals or trains or legal 
representatives; carry out the customs se aling of documents handed over to the Head of rail 
terminals or trails or legal representatives to forward them to customs authorities operating at 
international intermodal rail terminals located at borders or those located at inland areas in 
accordance wi th legal regulations;  
dd) Confirm and respond to customs authorities operating at international intermodal rail 
terminals located at borders or those located at inland areas with the receipt of freight, shipment 
documents put under customs supervision as well as current status of freight that have just 
arrived. Customs documentation such as the manifest of freight and other relevant documents 
required by legal regulations shall be retained.  
2. Carry out customs supervision and control of incoming or outgo ing trains within customs 
areas as follows:  
a) Supervise means of transport, used for both incoming or outgoing freight transportation, 
including empty containers, wagons or vehicles); supervise outgoing freight until they have 
already moved out of custom s areas, and supervise incoming freight until they are customs 
cleared, released or moved out of customs areas;  
b) Supervise luggage or cargos of inbound passengers, operation team members and crewmen on 
board immediately after they get out off trains to e nter into entry points or isolation areas;  
c) Supervise luggage or cargos of outbound passengers, operation team members and crewmen 
on board immediately after they move out of exit points or isolation areas to get onto outgoing 
trains;  
d) Supervise freigh t, checked baggage conveyed from customs bond warehouses, or from exit 
points to load onto trains, and freight or checked baggage unloaded off trains to carry them to 
customs bond warehouses or entry areas;  
dd) Supervise diplomatic or consular bags receiv ed or sent at parking areas;  
e) On the basis of aggregating and dealing with information about incoming or outgoing trains, 
arrange personnel in charge of patrol or control, depending on the characteristics of each 
shipment.  
3. The deadline for completing customs procedures for incoming or outgoing intermodal trains: 
Not later than 01 hour from the moment when customs declarants submitted or showed sufficient 
customs documentation in accordance with regulations enshrined in Article 69, 70 hereof.  
Article 7 3. Responsibility of the Head of an intermodal rail terminal and train  
1. Responsibility of the Head of an intermodal rail terminal:  
G/VAL/N/1/VNM/1 
- 111 -a) Notify customs authorities operating at international intermodal rail terminals by means of the 
computer connection sys tem, documents or faxes of information about the itinerary of incoming 
or outgoing trains, including locomotive head or wagon codes; position, time of arrival, stop or 
departure; information about incoming, outgoing freight, or luggage of incoming or outbo und 
passengers, including location, time of freight handling and any change to information 
concerning trains, freight or baggage;  
b) Append confirmation and stamp on documents submitted by the Head of trains to complete 
customs procedures;  
c) Submit or s how documents included in the customs documentation and go through customs 
procedures in accordance with legal regulations.  
d) Take responsibility for the accuracy of information provided in the documents submitted to 
customs authorities;  
dd) Collaborate w ith customs authorities in carrying out customs examination supervision and 
control in order to promptly prevent and detect any violation against the law on customs that 
occur on board and at international intermodal rail terminals.  
2. Responsibility of th e Head of trains:  
a) Submit or show accurate and sufficient documents included in the customs documentation and 
go through customs procedures in accordance with legal regulations;  
b) Take responsibility for the accuracy of information provided in the docum ents submitted to 
the Head of rail terminals and customs authorities;  
c) Collaborate with the Head of rail terminals in completing customs formalities (including 
exchanging customs documentation between customs authorities operating at international 
interm odal rail terminals located at borders and those located at inland areas) in accordance with 
legal regulations;  
d) Keep freight intact and protect customs sealing (if any) or sealing carried out by carriers in the 
process of carrying freight under customs  supervision.  
Section 4: CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION 
PROCEDURES FOR INCOMING, OUTGOING OR IN -TRANSIT CARS  
Article 74. Customs procedures for incoming cars  
1. With regard to incoming cars (temporarily imported foreign cars; re -imported Vietnamese 
cars), customs declarants are required to submit or show:  
a) The original of intermodal transportation permit granted by competent regulatory agencies;  
G/VAL/N/1/VNM/1 
- 112 -b) The original of vehicle registration certificate for temporarily imported foreign cars;  
c) 01 original of the list of passengers, applicable to passenger cars;  
d) The original of customs declaration on temporarily imported – re-exported road transports; or 
01 original of customs declaration on temporarily exported – re-imported road tr ansports, 
certified by the bordergate Customs Sub -department where customs procedures for temporary 
export are completed.  
2. With regard to cars which are allowed to move in Vietnam under the Convention on 
facilitation of passenger and commodity transport ation across borders between Greater Mekong 
Subregion countries, provisions enshrined in such Convention and guiding documents shall 
prevail.  
Article 75. Customs procedures for outgoing cars  
1. With regard to outgoing cars (temporarily exported Vietnamese  cars; re -exported foreign 
cars), customs declarants are required to submit or show:  
a) The original of intermodal transportation permit granted by competent regulatory agencies;  
b) The original of vehicle registration certificate for temporarily exported  Vietnamese cars;  
c) 01 original of the list of passengers, applicable to passenger cars;  
d) The original of customs declaration on temporarily exported – re-imported road transports; or 
01 original of customs declaration on temporarily imported – re-expo rted road, certified by the 
bordergate Customs Sub -department where customs procedures for temporary import are 
completed.  
2. With regard to cars which are allowed to move out of Vietnam under the Convention on 
facilitation of passenger and commodity tran sportation across borders between Greater Mekong 
Subregion countries, provisions enshrined in such Convention and guiding documents shall 
prevail.  
Article 76. Time limit for submitting customs documentation  
1. In respect of incoming cars: When cars arriv e at the border checkpoint, drivers or legal 
representatives shall submit or show documents mentioned in Article 74 hereof to the bordergate 
Customs Sub -department.  
2. In respect of outgoing cars: When cars arrive at the border checkpoint, drivers or lega l 
representatives shall submit or show documents mentioned in Article 75 hereof to the bordergate 
Customs Sub -department.  
G/VAL/N/1/VNM/1 
- 113 -Article 77. Customs procedures, customs supervision and inspection procedures for 
incoming, outgoing cars  
1. Customs procedures for i ncoming or outgoing cars  
a) Customs authorities shall receive customs documentation;  
b) Customs authorities shall apply the risk management method to examination of customs 
documentation, physical verification and confirmation of temporary import – re-expo rt or 
temporary export - re-import for incoming or outgoing cars.  
2. Customs supervision procedures for incoming or outgoing cars  
a) Within customs areas, customs authorities shall preside over and use technical equipment to 
supervise incoming or outgoing  cars;  
b) Outside of customs areas, police authorities shall preside over and collaborate with relevant 
Ministries or agencies in examination and supervision of incoming or outgoing cars.  
3. Single -window, one -stop customs examination shall conform to regu lations on single -window, 
one-stop customs procedures; or national single -window system.  
4. The Minister of Finance shall promulgate customs declaration form, and provide guidance on 
customs procedures for incoming, outgoing road transports.  
Article 78. Customs procedures for incoming or outgoing cars used for uncommercial 
transactions  
1. With regard to customs procedures for incoming cars (temporarily imported foreign cars; re -
imported Vietnamese cars) in accordance with the bilateral convention between  Vietnam and its 
bordering countries, customs declarants are required to submit and show the following 
documents:  
a) The original of intermodal transportation permit granted by competent regulatory agencies;  
b) The original of vehicle registration certif icate for temporarily imported foreign cars;  
c) 01 original of customs declaration on temporarily imported – re-exported road transports; or 
01 original of customs declaration on temporarily exported – re-imported road transports, 
certified by the borderg ate Customs Sub -department where customs procedures for temporary 
export are completed.  
2. Customs procedures for foreign cars designed with right -handed drive system as stipulated by 
the Government’s Decree No. 80/2009/ND -CP dated October 1, 2009 and veh icles moved in 
Vietnam by foreigners for the purpose of tourism as stipulated by the Government’s Decree No. 
152/2013/ND -CP dated November 04, 2013 shall include:  
G/VAL/N/1/VNM/1 
- 114 -a) The original of the written approval granted by the Ministry of Transport must be shown;  
b) The original of vehicle registration certificate must be shown;  
c) The original of the declaration on temporarily imported – re-exported road transports.  
3. To follow customs procedures for outgoing cars (temporarily exported Vietnamese cars; re -
exporte d foreign cars), customs declarants are required to submit or show the following 
documents:  
a) The original of the permit granted by competent regulatory agencies;  
b) The original of vehicle registration certificate for temporarily exported Vietnamese ca rs;  
c) 01 original of customs declaration on temporarily exported – re-imported road transports; or 
01 original of customs declaration on temporarily imported – re-exported road transports, 
certified by the bordergate Customs Sub -department where customs procedures for temporary 
import are completed.  
4. Customs authorities shall adopt procedures for customs examination and supervision in 
accordance with regulations laid down in Clause 1 and 2 of Article 77 hereof.  
Section 5: CUSTOMS PROCEDURES, CUSTOMS EX AMINATION AND 
SUPERVISION PROCEDURES FOR OTHER INCOMING, OUTGOING OR IN -
TRANSIT TRANSPORTS  
Article 79. Customs procedures for waterway transports (boats or canoes) which enter or 
exit through waterway border checkpoints  
1. To follow customs procedures for incoming waterway transports (temporarily imported 
foreign boats or canoes; re -imported Vietnamese boats or canoes), customs declarants are 
required to submit or show the following documents:  
a) The original of the waterway transport permit across borders  granted by competent regulatory 
agencies;  
b) The original of transport registration certificate for temporarily -imported foreign waterway 
transports;  
c) 01 original of customs declaration on temporarily imported – re-exported waterway transports; 
or 01 original of customs declaration on temporarily exported – re-imported waterway transports, 
certified by the bordergate Customs Sub -department where customs procedures for temporary 
export are completed.  
d) 01 original of the list of persons traveling on b oard a waterway transport (when applicable);  
G/VAL/N/1/VNM/1 
- 115 -dd) 01 original of the manifest of fuel or articles stored on board.  
2. To follow customs procedures for outgoing waterway transports (re -exported foreign boats or 
canoes; temporarily exported Vietnamese boats o r canoes), customs declarants are required to 
submit or show the following documents:  
a) The original of the waterway transport permit across borders granted by competent regulatory 
agencies;  
b) The original of registration certificate for temporarily ex ported Vietnamese waterway 
transports;  
c) 01 original of customs declaration on temporarily imported – re-exported waterway transports, 
certified by the bordergate Customs Sub -department where customs procedures for temporary 
import are completed; or the original of customs declaration on temporarily exported – re-
imported waterway transports;  
d) 01 original of the list of persons traveling on board a waterway transport (when applicable);  
dd) The original of the manifest of fuel or articles stored on board . 
3. Customs declarants shall submit customs procedures for incoming or outgoing waterway 
transports (boats or canoes) as stipulated in Clause 1 and 2 of this Article.  
4. Customs authorities shall receive customs documentation; apply the risk management me thod 
to examination of customs documentation, physical verification and confirmation of temporary 
import – re-export or temporary export - re-import for incoming or outgoing waterway 
transports.  
5. Customs supervision of waterway transports  
a) Within cust oms areas, customs authorities shall use technical equipment to supervise 
incoming or outgoing waterway transports;  
b) Outside of customs areas, police authorities shall preside over and collaborate with relevant 
Ministries or agencies in examination and s upervision of incoming or outgoing waterway 
transports.  
6. The Minister of Finance shall promulgate customs declaration form, and provide guidance on 
electronic customs procedures for incoming, outgoing waterway transports.  
Article 80. Customs procedures for incoming or outgoing motorbikes  
1. To follow customs procedures for incoming motorbikes (temporarily imported foreign 
motorbikes; re -imported Vietnamese motorbikes), customs declarants are required to submit or 
show the following documents:  
G/VAL/N/1/VNM/1 
- 116 -a) The ori ginal of the permit granted by competent regulatory agencies (when applicable);  
b) The original of registration certificate for temporarily imported foreign motorbikes;  
c) The original of customs declaration on temporarily imported – re-exported road tra nsports; or 
01 original of customs declaration on temporarily exported – re-imported road transports, 
certified by the bordergate Customs Sub -department where customs procedures for temporary 
export are completed.  
2. To follow customs procedures for outgo ing motorbikes (re -exported foreign motorbikes; 
temporarily exported Vietnamese motorbikes), customs declarants are required to submit or 
show the following documents:  
a) The original of the permit granted by competent regulatory agencies (when applicable );  
b) The original of registration certificate for temporarily exported Vietnamese motorbikes;  
c) 01 original of customs declaration on temporarily imported – re-exported road transports, 
certified by the bordergate Customs Sub -department where customs p rocedures for temporary 
import are completed; or 01 original of customs declaration on temporarily exported – re-
imported road transports.  
3. Customs authorities shall receive customs documentation; apply the risk management method 
to examination of custo ms documentation, physical verification and confirmation of temporary 
import – re-export or temporary export - re-import for incoming or outgoing motorbikes.  
4. Customs supervision procedures for incoming or outgoing motorbikes  
a) Within customs areas, cu stoms authorities shall use technical equipment to supervise 
incoming or outgoing motorbikes;  
b) Outside of customs areas, police authorities shall preside over and collaborate with relevant 
Ministries or agencies in examination and supervision of incoming  or outgoing motorbikes.  
Article 81. Customs examination and supervision procedures for transports of individuals 
or organizations commuting across borders  
1. Transports of individuals or organizations commuting across borders for the purpose of 
delivering  or taking delivery of commodities must conform to the laws relating to the exportation 
or importation of commodities, entry or exit of transports, and international agreements between 
Vietnam and its bordering countries.  
2. Transports of individuals or or ganizations that move in border areas for the purpose of 
delivering or taking delivery of commodities shall include:  
G/VAL/N/1/VNM/1 
- 117 -a) Light trucks moved from overseas countries in Vietnam’s border areas for the purpose of 
delivering exports or taking delivery of exports ; 
b) Light truck moved out of Vietnam’s border areas for the purpose of delivering exports or 
taking delivery of imports, and then coming back to Vietnam;  
c) Boats or ships moved from overseas countries in Vietnam’s border areas for the purpose of 
deliver ing imports or taking delivery of exports;  
d) Boats or ships moved out of Vietnam’s border areas for the purpose of delivering exports or 
taking delivery of imports, and then coming back to Vietnam.  
Permitted duration when transports stipulated at Point a,  b Clause 2 of this Article can deliver or 
take delivery of commodities shall be restricted to 24 hours and permitted duration when 
transport stipulated at Point c, d Clause 2 of this Article can deliver and take delivery of 
commodities shall be restricted  to 72 hours.  
3. Simple transports are human -powered transports (including rickshaw or pedicab). Simple 
transports operating at ports of entry or border areas. Customs declarants who follow customs 
procedures for their simple transports shall submit custom s declarations on exports or imports to 
customs authorities in case of transportation of exports or imports.  
Customs authorities shall be responsible for supervising simple transports within their 
operational time at customs areas.  
4. With regard to transp orts stipulated in Clause 1 of this Article, if there are proper reasons for 
extending the deadline for stay at border checkpoint areas, operators or consigners shall file a 
written request to the Director of the Customs Sub -department to consider such ext ension. The 
extended deadline shall be restricted to below 48 hours.  
5. Transports of individuals, agencies or organization commute through border areas for the 
purpose of everyday life activities.  
6. Transports stipulated in this Article shall be only te mporarily imported – re-exported, 
temporarily exported – re-imported through the same border gate. Bordergate customs authorities 
shall take responsibility for customs supervision.  
Chapter V  
PROCEDURES FOR ESTABLISHMENT AND OPERATION OF BONDED 
WAREHOUSES,  DUTY SUSPENSION WAREHOUSES AND CONTAINER FREIGHT 
STATIONS  
Section 1: BONDED WAREHOUSES  
Article 82. Establishment of bonded warehouses  
G/VAL/N/1/VNM/1 
- 118 -1. Requirements for establishment of bonded warehouses:  
a) Proposed sites for establishment of bonded warehouses must be located at the areas stipulated 
in Clause 1 Article 62 of the Customs Law; the areas where competent regulatory agencies draw 
up the planning to develop logistics services, support exportation of agricultural, forest and 
aquatic products which are manuf actured in the concentration manner. Bonded warehouses shall 
be separated from surrounding areas by walls, fences, and meet requirements for regular customs 
examination or supervision, except for those located in border checkpoints or ports with walls or 
fences to keep it completely separated from surrounding areas;  
b) Bonded warehouse proprietor is the enterprise established under legal regulations, and 
provides services such as warehouse, storage and forwarding of exports or imports, and customs 
brokerag e; 
c) A bonded warehouse must cover a minimum area of 5,000 m2 (including spaces used for 
warehouse, commodity handling yards and auxiliary facilities), of which the warehouse must 
cover an area of 1,000 m2 or more. As for specialized warehouses particular ly intended for one 
or several type(s) of cargos required to be specially stored, bonded warehouses must cover a 
minimum area of 1,000 m2. In particular, bonded yards intended for special purposes must cover 
a minimum area of 10,000 m2 and the size of ware house space is not specified;  
d) Bonded warehouse proprietor must have accounting record system developed and 
administrated by the application of information technologies in order to meet criteria stipulated 
by regulatory agencies for monitoring, managing commodities which are received, dispatched, 
stored or inventoried and connected with customs authorities in charge of bonded warehouses. 
Bonded warehouses must be equipped with surveillance cameras which meet the standards for 
customs supervision of commod ities which are received, dispatched or inventoried.  
2. Establishment documentation:  
a) Application form issued by the Ministry of Finance: 01 original;  
b) Business Registration Certificate in which warehouse or storage facility services are defined: 
01 co py;  
c) Layout of warehouse, storage yards or sites in which building restriction lines, locations of 
commodity warehouses, internal roads, fire fighting, prevention, security system, warehouse and 
customs offices must be clearly stated;  
d) The title to l and: 01 copy.  
3. Establishment procedures:  
a) Enterprises shall submit documents in accordance with regulations laid down in Clause 2 of 
this Article to the Customs Department at provincial, inter -provincial or municipal levels;  
G/VAL/N/1/VNM/1 
- 119 -b) Within a period of 10 wo rking days of receipt of sufficient documents from enterprises, the 
Customs Department at provincial, inter -provincial or municipal levels must complete customs 
inspection or verification of documents, warehouses and storage facilities. If enterprises prov e 
that they are eligible for establishment, the Customs Department shall submit a report and 
request to the General Department of Customs to obtain the establishment decision;  
c) Within a period of 07 working days of receipt of such report from the Customs  Department at 
provincial, inter -provincial or municipal levels enclosed with the documentation submitted to 
apply for establishment of inspection points, the Director of the General Department of Customs 
shall make a decision to establish bonded warehouse s or respond in writing to the Customs 
Department at provincial or municipal levels and to enterprises in case they have not met 
regulatory requirements.  
4. With respect to enterprises who wish to narrow or expand, transfer the right to own or relocate 
bonded warehouses, if they meet requirements stipulated in Clause 1 of this Article, they can 
submit their applications to the Customs Department at provincial, inter -provincial or municipal 
levels, including the following documents:  
a) Written application for relocating, expanding or narrowing bonded warehouses: 01 original;  
b) Site plan of warehouses or storage yards that need to be relocated, expanded or narrowed: 01 
copy;  
c) Documents proving the ownership of warehouses, storage yards for such relocation  or 
expansion: 01 copy.  
Processes or procedures for such relocation, expansion or narrowing shall be the same as these 
for establishment of bonded warehouses in accordance with regulations laid down in Clause 3 of 
this Article. Especially for the expansion  or narrowing of bonded warehouses, the Director of the 
Customs Department at provincial, inter -provincial or municipal levels shall have authority to 
make his/her decision on these activities.  
5. In case a change to the name of bonded warehouse owner has been approved by the General 
Department of Customs under their establishment decision with reference to written 
confirmation issued by competent regulatory agencies, enterprises must send a written 
notification to the Customs Sub -department for their refer ence and monitoring.  
6. Termination of bonded warehouse operations shall occur if:  
a) The Customs Department at provincial, inter -provincial or municipal levels makes a written 
request for termination of bonded warehouse operations when verifying that req uirements for 
customs examination or supervision and establishment as prescribed in Clause 1 of this Article 
are not met;  
b) Enterprises file written application for such termination;  
G/VAL/N/1/VNM/1 
- 120 -c) Enterprises fail to bring their bonded warehouses into operation with in a permitted period of 
06 months from the effective date of establishment decision, for which no sound reasons are 
stated;  
d) Within one year, enterprises have committed administrative violations against regulations on 
management of bonded warehouses 3 times, and have paid each monetary penalty for an 
administrative violation equal to an amount beyond the delegated authority of the Director of the 
Customs Sub -department.  
Article 83. Services provided by bonded warehouses  
Owners of commodities stored at  bonded warehouses shall directly carry out or authorize bonded 
warehouse proprietors or customs brokerage agents to carry out the following services:  
1. Package reinforcement, splitting and repackaging; consolidation; freight classification and 
maintenanc e.  
2. Freight sampling for managerial work or customs procedures.  
3. Transfer of the ownership of freight.  
4. Especially for bonded warehouses particularly intended for chemicals or petrol, if they meet 
requirements for customs managerial operations and r elevant requirements for specialized 
management activities, their preparation or mixture or conversion of different freight types shall 
be allowed.  
Article 84. Bonded warehouse lease  
1. Entities who are entitled to rent bonded warehouses shall include:  
a) Vietnamese organizations or individuals who obtain an import and export permit and come 
from different economic sectors;  
b) Foreign organizations and individuals.  
2. The contract to lease bonded warehouses:  
a) Bonded warehouse lease contract shall be a greed between a bonded warehouse proprietor and 
a freight owner in accordance with laws, except when that freight owner is also the bonded 
warehouse proprietor;  
b) Lease validity and term shall be agreed between the freight owner and bonded warehouse 
proprietor under the lease contract but shall not exceed the duration of freight storage at bonded 
warehouses in accordance with regulations laid down in Clause 1 Article 61 of the Customs 
Law;  
G/VAL/N/1/VNM/1 
- 121 -c) If the freight owner or the person authorized by the freight ow ner fails to move their freight 
out of bonded warehouses within the validity and term of lease, or the freight owner or the 
person authorized by the freight owner sends a written request for freight liquidation, the 
Customs Department shall liquidate commo dities stored at bonded warehouses in accordance 
with laws.  
Article 85. Commodities stored at bonded warehouses  
1. Commodities of entities entitled to lease bonded warehouses stipulated in Clause 1 Article 84 
moving from Vietnam which have completed custo ms clearance for export, commodities moving 
from overseas countries which are waiting for customs clearance for entry into Vietnam or exit 
to the third country shall be allowed to move into bonded warehouses for storage.  
2. Commodities coming from oversea s countries which are allowed to move into bonded 
warehouses for storage shall include:  
a) Commodities of foreign freight owners who have yet to enter into the sale contract with 
Vietnamese enterprises;  
b) Commodities of Vietnamese enterprises imported fro m overseas countries which are looking 
to be launched to domestic markets or expecting to be exported to the third country;  
c) Commodities coming from overseas countries which are allowed to move into bonded 
warehouses for export to the third country.  
3. Commodities coming from Vietnam’s inland areas which are allowed to move into bonded 
warehouses for storage shall include:  
a) Commodities that have been customs cleared and are about to be exported;  
b) Commodities required to be re -exported due to the exp iry of the deadline for temporary 
import.  
4. The commodities which are not allowed to be stored at bonded warehouses shall include:  
a) Commodities detected with brand or Vietnam -origin and name frauds or counterfeits;  
b) Commodities which are dangerous f or human beings or cause environmental pollution;  
c) Commodities subject to a ban on export, import, temporary suspension from export, import, 
unless otherwise permitted by the Prime Minister.  
Besides commodities stipulated at Point a, b and c Clause 4 of  this Article, depending on the 
turnover of import and export in each period, the Prime Minister shall make a decision on the list 
of imported commodities that are not allowed to be stored at bonded warehouses.  
G/VAL/N/1/VNM/1 
- 122 -Article 86. Management and storage of commodi ties at bonded warehouses  
1. Commodities stored or managed at bonded warehouses must conform to the contract to lease 
bonded warehouses; specialized bonded warehouses shall only be used to store commodities 
provided that they conform to permitted storage c onditions of such warehouses.  
2. Commodities moving in or out of bonded warehouses must follow customs procedures as 
required by laws. Especially for commodities such as machinery, equipment or other 
commodities coming from inland areas which are moved in  bonded warehouses to serve the 
purpose of packaging, classification and maintenance, the freight owner or person authorized by 
the freight owner can choose not to carry out customs formalities, but is required to send a 
detailed notification to the Custom s Sub -department in charge of bonded warehouses with the 
aim of carrying out customs monitoring activities.  
3. Necessary equipment, information technology shall be used to manage commodities moving 
in or out of bonded warehouses, and information about cur rent status of commodities and 
operation of bonded warehouses shall be provided through the information technology facilities 
connected with customs authorities.  
4. If the bonded warehouse proprietor wishes to destroy the commodity which is broken, 
damage d, decrease their quality, or exceeds its expiry date during storage, that proprietor must 
reach an agreement with the freight owner or legal representative of the freight owner on such 
destruction. The agreement shall be sent to the Customs Department whe re the bonded 
warehouse is located for the purpose of carry out the customs monitoring. The freight owner or 
bonded warehouse proprietor shall be held responsible for carrying out such destruction and 
liable for destruction costs in accordance with laws.  
Article 87. Customs supervision to be carried out for bonded warehouses  
1. Transports, commodities moved in or out of bonded warehouses and services carried out at 
bonded warehouses must be put under customs examination and supervision. Customs 
authorities shall take into account types of commodities stored at bonded warehouses, bonded 
warehouse operations and the bonded warehouse proprietor’s compliance with laws to apply 
proper supervisory measures.  
2. Before carrying out such services as package reinforc ement, splitting or repackaging; 
consolidation; freight classification and maintenance as well as freight sampling at bonded 
warehouses, the freight owner or bonded warehouse proprietor must send a prior notice to the 
Customs Sub -department in charge of th at bonded warehouse in order to request their customs 
monitoring or supervision.  
3. Commodities conveyed from the border checkpoint to the bonded warehouse and in an 
opposite direction, or from the bonded warehouse to other venues for completing customs 
procedures located outside of the border gate and in an opposite direction, must follow customs 
procedures and put under customs examination and supervision carried out by customs 
authorities.  
G/VAL/N/1/VNM/1 
- 123 -Article 88. Customs procedures for shipments that move in or out of bonded warehouses  
1. If a shipment is moved from an oversea country or inland area, or from a free trade zone to a 
bonded warehouse, the freight owner or authorized person of the freight owner is required to 
complete the customs formalities for entry in to that bonded warehouse at the in -charge Customs 
Sub-department.  
2. If a shipment is moved from a bonded warehouse to overseas countries or inland areas, or to 
free trade zones, the freight owner or authorized person of the freight owner is required to s ubmit 
the customs declaration for commodities moved out of this bonded warehouse to the in -charge 
Customs Sub -department. If commodities are imported into Vietnam, customs procedures are the 
same as those for commodities imported from overseas countries in  the equivalent form of 
importation; the time of actual commodity importation is the time when customs authorities 
confirm that such commodities have been moved out of the bonded warehouse.  
Commodities stored at the bonded warehouse which are considered a s those required to be re -
exported under the decision made by competent regulatory agencies shall not be allowed to re -
enter into the Vietnam’s market.  
3. Shipments from the port of arrival to the bonded warehouse; shipments from the bonded 
warehouse to th e port of departure; shipments from inland areas to the bonded warehouse and in 
an opposite direction, must follow customs procedures the same as those for cargos under 
customs supervision, except when shipments have gone through customs procedures for 
commodities exported from inland areas, or have opened combined transport bill of lading for 
import customs procedures.  
4. The Minister of Finance shall provide guidance on customs procedures, or customs 
examination, supervision procedures for commodities mov ed in or out of bonded warehouses, 
and on dealing with any commodity that remains at such bonded warehouses though the 
permitted deadline has expired.  
Section 2: CONTAINER FREIGHT STATIONS (CFS)  
Article 89. Establishment of inland CFS  
1. Requirements fo r establishment of the CFS  
Proposed site for establishment of the CFS must meet the following requirements:  
a) Proposed site for establishment of the CFS must be located in areas stipulated in Clause 1 
Article 62 of the Customs Law;  
b) Enterprises must have registered business lines such as forwarding, carriage of exports or 
imports, warehouses or storage facilities;  
G/VAL/N/1/VNM/1 
- 124 -c) Container freight station must cover a minimum area of 1,000 m2, exclusive of yards and 
auxiliary facilities;  
d) Working facilities fo r customs authorities such as offices, cargo examination areas or areas 
where equipment items used for customs examination are installed and secure storage facilities 
for exhibits must conform to regulatory standards;  
dd) Washhouses or storage yards must h ave fences or walls to keep them separated from 
surrounding areas and must be equipped with surveillance cameras which meet the standards set 
by customs authorities;  
e) Commodities moved in or out of warehouses or storage yards must be managed by means of 
computers and then such computers must be connected with the surveillance system of customs 
authorities.  
2. Establishment documentation:  
a) Application form issued by the Ministry of Finance: 01 original;  
b) Technical and economic evaluation: 01 copy;  
c) The title to land: 01 copy;  
d) Business Registration Certificate in which warehouse or storage facility operations are 
defined: 01 copy.  
3. Establishment procedures:  
a) Enterprises shall submit required documents in accordance with regulations laid down i n 
Clause 2 of this Article to the Customs Department at provincial, inter -provincial or municipal 
levels;  
b) Within a period of 10 working days of receipt of sufficient documents from enterprises, the 
Customs Department at provincial or municipal levels mu st complete customs inspection or 
verification of documents, warehouses and storage facilities. If enterprises prove that they are 
eligible for establishment, the Customs Department shall send a report to and request the General 
Department of Customs to co nsider making a decision to establish the CFS;  
c) Within a period of 07 working days of receipt of such report from the Customs Department at 
provincial, municipal levels enclosed with the documentation submitted to apply for 
establishment of customs inspe ction points, the Director of the General Department of Customs 
shall make a decision to establish the CFS or respond in writing to the Customs Department at 
provincial or municipal levels and to enterprises in case they have not met regulatory 
requirement s.  
G/VAL/N/1/VNM/1 
- 125 -As for the CFS located inside of seaports, inland ports of arrival or departure of cargos, 
enterprises are not required to follow establishment procedures in accordance with Clause 2 and 
3 of this Article. Before bringing a CFS into operation, enterpri ses must send a prior notice to the 
Customs Sub -department at seaports, inland ports of arrival or departure.  
4. With respect to enterprises who wish to narrow or expand, transfer the right to own or relocate 
the CFS, if they meet requirements stipulated i n Clause 1 of this Article, they can file their 
applications to the Customs Department at provincial, municipal levels, including the following 
documents:  
a) Written application for relocating, expanding or narrowing the CFS: 01 original;  
b) Site plan of warehouses or storage yards that need to be relocated, expanded or narrowed: 01 
copy;  
c) Documents proving the right to use warehouses, storage yards for such relocation or 
expansion: 01 copy.  
Processes or procedures for such relocation, expansion or narro wing activities shall be the same 
as these for establishment of the CFS in accordance with regulations laid down in Clause 3 of 
this Article. Especially for the expansion or narrowing of the CFS, the Director of the Customs 
Department at provincial or muni cipal levels shall have authority to make his/her decision on 
these activities.  
5. In case a change to the name of CFS owner has been approved by the General Department of 
Customs under their establishment decision with reference to written confirmation is sued by 
competent regulatory agencies, enterprises must send a written notification to the in -charge 
Customs Sub -department for their reference and monitoring.  
6. Termination of CFS operations shall occur if:  
a) The Customs Department at provincial, inter -provincial or municipal levels shall make a 
written request for termination of CFS operations when verifying that requirements for customs 
examination or supervision and establishment as prescribed in Clause 1 of this Article are not 
met; 
b) Enterprise’s w ritten application for such termination;  
c) Enterprises fail to bring their bonded warehouses into operation within a permitted period of 
06 months from the effective date of establishment decision, for which no sound reasons are 
stated;  
d) Within one yea r, enterprises have committed administrative violations against regulations on 
management of CFS 3 times, and have paid each monetary penalty for an administrative 
violation equal to an amount beyond the delegated authority of the Director of the Customs S ub-
department.  
G/VAL/N/1/VNM/1 
- 126 -Article 90. Services to be carried out at the CFS  
1. Wrapping, repackaging, handling or re -handling of cargos before export.  
2. In-transit, transshipped cargos moved in the CFS located inside ports for the purpose of 
container splitting or  consolidation of cargos into one container or consolidation of cargos into 
Vietnam’s exported shipments.  
3. Deconsolidation of imported shipments before completion of import customs procedures, or 
consolidation of less container load shipments into anoth er shipments for export to a third 
country.  
4. Transfer of the ownership of cargos stored in the CFS.  
Article 91. Customs management and supervision  
1. If exported or imported cargos stored at the CFS are not moved out of the CFS before the 
specified dea dline stipulated in Clause 3 Article 61 of the Customs Law, this violation shall be 
handled in accordance with Article 57 of the Customs Law.  
2. CFS, cargos stored at the CFS and operations or services to be carried out at the CFS must be 
put under custom s examination and supervision.  
3. Commodities conveyed from the border checkpoint to the CFS located outside of bordergates 
and in an opposite direction, or from the CFS to other venues for completing customs procedures 
located outside of border gates and in an opposite direction, must follow customs procedures and 
put under customs examination and supervision carried out by customs authorities.  
4. Customs supervision of cargos stored at the CFS shall conform to regulations laid down in 
Section 3 Chapter II I of the Customs Law.  
Section 3: DUTY -SUSPENSION WAREHOUSES  
Article 92. Procedures for establishment of duty -suspension warehouses  
1. An enterprise shall be recognized as an enterprise who is given priority to establish the duty -
suspension warehouse when the following requirements are met:  
a) Such enterprise must have accounting record system and apply information technology in 
conformity with standards set by regulatory agencies to serve the purpose of monitoring, 
managing commodities which are received,  dispatched, stored or inventoried in the duty -
suspension warehouse;  
b) The duty -suspension warehouse must be built inside of manufacturing areas of enterprises and 
separated from the areas intended for storage of raw materials and inputs which are not ent itled 
to duty suspension policy, and must be equipped with surveillance cameras that meet the 
G/VAL/N/1/VNM/1 
- 127 -standards set by customs authorities in order to supervise cargos moved in or out of the duty -
suspension warehouse.  
2. Enterprises who gain the export turnover of  USD 40 million or more shall be eligible for 
establishment of the duty -suspension warehouse and, in addition to requirements stipulated at 
Point a Clause 1 of this Article, must conform to the following requirements:  
a) They must achieve experience in exp ortation activities in more than 2 consecutive years 
without committing any violations against the law on customs and taxation;  
b) They must comply with the law on accounting and statistics;  
c) They must make payments via banks in accordance with laws.  
3. Documentation that must be submitted to apply for establishment of the duty -suspension 
warehouse  
Enterprises specialized in production of commodities for export who wish to establish the duty -
suspension warehouse must submit the following documents to the  Customs Department where 
their manufacturing facilities are located:  
a) Written request for establishment of the duty -suspension warehouse;  
b) Site plan of the duty -suspension warehouse: 01 copy.  
4. Within a period of 05 working days of receipt of suffici ent valid documents from enterprises, 
the Customs Department at provincial or municipal levels shall proceed to:  
a) Check enterprise’s eligibility for establishment or all documentation that must be submitted to 
apply for establishment of the duty -suspensi on warehouse;  
b) Carry out the field observation of warehouses and storage yards;  
c) Submit a report, proposal and all necessary documentation to the General Department of 
Customs.  
5. Within a period of 07 working days of receipt of sufficient documents su bmitted to apply for 
establishment of the duty -suspension warehouse from the Customs Department at provincial, 
municipal levels, the Director of the General Department of Customs shall make a decision to 
establish the duty -suspension warehouse if requireme nts stipulated in Clause 1, 2 of this Article 
are met.  
Article 93. Customs procedures for raw materials or inputs moved in or out of the duty -
suspension warehouse  
G/VAL/N/1/VNM/1 
- 128 -1. Customs procedures for raw materials or inputs moved in or out of the duty -suspension 
warehouse shall be the same as those for imported commodities used for production of exported 
commodities, but shall be different in terms of tax payment procedures.  
2. Commodities moved in the duty -suspension warehouse shall only be used for production of 
commodities for the duty -suspension warehouse proprietor’s export.  
3. When using raw materials or inputs for manufacturing activities, enterprises must carry out 
management and monitoring process in accordance with the law on accounting and statistics.  
Article 94. Examination and supervision of the duty -suspension warehouse  
1. Customs authorities shall conduct annual examination of management of the duty -suspension 
warehouse carried out by enterprises. The following matters shall be examined:  
a) Implementat ion of regulations enshrined in Clause 1 Article 92 hereof;  
b) Actual quantity of in -stock commodities, actual in -stock commodity quantity compared with 
the quantity recorded in accounting books, tracking records, and status reports on enterprise’s 
use of  raw materials.  
2. Handling of the examination result:  
a) If enterprises fail to fulfill requirements stipulated in Clause 1 Article 92 hereof, or 
commodities stored at the duty -suspension warehouse are those that are not used for production 
of commoditie s for export, this case shall be handled in accordance with laws;  
b) If enterprises fail to comply with the accounting regime or import or export tracking records; 
goods receipt or dispatch, depending on the severity of violations, these violations shall b e 
handled under legal regulations;  
c) If the examiner comes to the conclusion that the actual quantity of in -stock commodities have 
not matched the in -stock commodity quantity recorded in accounting books or tracking records 
and status reports on enterpri se’s use of raw materials, such violation shall be handled depending 
on its severity.  
3. Unnotified inspection of raw material and input inventory:  
In the course of monitoring utilization of raw materials or inputs stored at the duty -suspension 
warehouse, if customs authorities conclude that enterprises import a large amount of duty -
suspended raw materials or inputs but the quantity of products remain fewer than the proposed 
quantity registered with customs authorities, or keep sufficient information about enterprise’s 
sale of duty -suspended raw materials or inputs in the domestic market, they shall conduct the 
examination of the quantity of in -stock raw materials or inputs in order to identify such 
enterprise's violations and have them handled under legal r egulations.  
G/VAL/N/1/VNM/1 
- 129 -4. Enterprises who operate the duty -suspension warehouse shall take responsibility to manage 
that warehouse; closely collaborate with customs authorities in carrying out customs examination 
and supervision of that warehouse.  
Article 95. Reporti ng regime for use of raw materials or inputs at the duty -suspension 
warehouse  
1. The duty -suspension warehouse proprietor shall prepare quarterly report on management and 
use of commodities stored at the duty -suspension warehouse, set up the plan to bring such 
commodities into manufacturing activities in the upcoming period of time for submission to 
customs authorities directly in charge of issues relating to that warehouse by completing the form 
issued by the Ministry of Finance.  
2. At the end of planning year (on December 31 every year) or on January 31 of the subsequent 
year at the latest, enterprises must make a report in accordance with regulations laid down at 
Point dd Clause 2 Article 63 of the Customs Law and according to the form issued by the 
Minis try of Finance.  
Enterprises that operate the duty -suspension warehouse shall be responsible for the accuracy and 
sufficiency of their status report on use of raw materials or inputs stored at that warehouse.  
Article 96. Handling of damaged or quality -degr aded raw materials or inputs stored at the 
duty -suspension warehouse  
Damaged or quality -degraded raw materials or inputs stored at the duty -suspension warehouse, 
or those that fail to meet manufacturing standards shall be subject to re -export or destructio n. 
Customs procedures for re -export shall be the same as those for commodities which have been 
imported but forced to be re -exported. Procedures for commodity destruction:  
1. Enterprises shall send a written notice to the Customs Department in charge of th e duty -
suspension warehouse in which reasons for such destruction, name, types and quantity of raw 
materials, inputs, and import customs declarations (number and date) must be clearly stated.  
2. Enterprises shall be solely responsible for carrying out suc h destruction. The destruction shall 
be carried out under the customs supervision of customs authorities and environment protection 
agencies if such commodities are under their management in accordance with legal regulations 
on the environment protection.  
3. Upon completion of such destruction, the record on such destruction must be established with 
full names and signatures of destruction supervisors.  
4. The import duty and value -added tax on imported raw materials or inputs, whilst being 
destroyed, shall  not be imposed.  
Chapter VI  
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- 130 -CUSTOMS POST -CLEARANCE EXAMINATION  
Article 97. Customs post -clearance examination that takes place at customs authorities’ 
offices  
1. With regard to customs documentation completed in accordance with regulations laid down in 
Clause 1, 2 Article 78 of the Customs Law, the Director of the Customs Department at 
provincial, inter -provincial or centrally -affiliated municipal levels, and the Director of the 
Customs Sub -department, shall take a decision to carry out customs post -clearan ce examination 
that takes place at customs authorities’ offices. In case the quantity of cargos is large and types of 
cargos are complicated as well as there is a risk concerning taxation, the Director of the Customs 
Department at provincial or municipal l evels shall grant the Decision to carry out customs post -
clearance examination that takes place at customs declarants' offices.  
2. The Ministry of Finance shall provide guidance on customs post -clearance examination that 
takes place at the customs authori ties’ offices.  
Article 98. Customs post -clearance examination that takes place at customs declarants’ 
offices  
1. Customs post -clearance examination that takes place at customs declarants’ offices shall be 
applicable to the cases regulated in Article 78 of the Customs Law, except for customs 
documentation that has been examined in accordance with regulations laid down in Clause 1 
Article 97 hereof.  
2. Authority to decide customs post -clearance examination for the purpose of assessing customs 
declarants’ comp liance with laws:  
a) The Director of the General Department of Customs shall have authority to decide customs 
post-clearance examination that focuses on priority -given enterprises, enterprises executing 
national important projects, incorporations or corpo rations that operate their export production 
facilities, import or export branches located at various areas;  
b) The Director of the Customs Department at provincial, inter -provincial or centrally -affiliated 
municipal levels shall carry out customs post -clearance examination to assess compliance with 
laws which focuses on enterprises' offices located under their jurisdiction;  
c) The Director of the Customs Post -clearance Examination Department shall take a decision on 
customs post -clearance examination whi ch focuses on enterprises other than those stipulated at 
Point a, b of this Clause.  
3. Authority to decide customs post -clearance examination towards the cases stipulated in Clause 
1, 2 Article 78 of the Customs Law:  
a) The Director of the Customs Departme nt at provincial, inter -provincial and centrally -affiliated 
municipal levels shall decide to examine customs declarants who have completed customs 
G/VAL/N/1/VNM/1 
- 131 -procedures within the jurisdiction of the Customs Department at provincial, inter -provincial or 
municipal lev els; 
b) The Director of the Customs Post -clearance Examination shall decide customs post -clearance 
examination that takes place across the nation.  
4. Within a period of 05 working days from the date on which such examination is completed, 
the leader of the  examination team shall put their signatures to the examination record. Within a 
period of 05 days from the signing date of such examination record, customs declarants shall 
complete any explanation (when applicable).  
5. Within 15 days upon completion of s uch examination, the person who makes decision on the 
examination must put his/her signature to the examination conclusion and then send it through to 
customs declarants.  
6. If the examination conclusion needs professional advice from competent regulatory agencies, 
and customs authorities have not had sufficient grounds for any conclusion, the permitted period 
of issuing the examination conclusion shall be 15 days from the date when competent authority 
agencies’ advice is obtained. Competent specialized age ncies must give their advice within a 
permitted period of 30 days from the date on which customs authorities' requests have been 
obtained.  
By the end of the permitted period of 30 days, if competent specialized agencies have no written 
advice, customs aut horities shall issue the examination conclusion.  
Article 99. Amendment, supplementation, temporary suspension, cancellation to be carried 
out towards the decision on customs post -clearance examination  
1. The issuer of the decision on customs post -clearance  examination shall consider any 
amendment or supplementation to the decision on customs post -clearance examination if:  
a) There is a change to examination team members, time, examination scope and contents:  
b) The Decision on customs post -clearance examina tion contains errors in manners, contents and 
document design techniques.  
2. The issuer of the decision on customs post -clearance examination shall consider the temporary 
suspension of the decision on customs post -clearance examination if:  
a) Customs decla rants are being inspected or investigated by taxation, investigation, State audit 
or police authorities;  
b) Customs declarants are not able to adhere to the examination decision due to unexpected 
events.  
G/VAL/N/1/VNM/1 
- 132 -3. The issuer of the decision on customs post -cleara nce examination shall decide to cancel the 
decision on customs post -clearance examination if customs declarants have made a getaway, or 
have been dissolved, bankrupted, lost, ceased operations and other events that cause customs 
authorities to fail to impl ement their examination decision. The decision to cancel the decision 
on customs post -clearance examination must give clear reasons for such cancellation.  
Article 100. Handling of the result of the customs post -clearance examination  
1. In case the Director  of the Customs Sub -department has issued the decision on customs post -
clearance examination, (s)he is responsible for:  
a) Issuing the decision on imposition of taxes;  
b) Issuing the administrative decision on taxes and customs activities in accordance wit h legal 
regulations;  
c) Collecting taxes and encouraging customs declarants to pay taxes under decisions on tax 
imposition and extra amount of money for their late tax payment (when applicable) in 
accordance with laws;  
d) Issuing the decision and impleme nting the enforcement in accordance with laws;  
dd) Pleading a criminal case in accordance with the law on criminal procedures;  
e) Keeping track of and inputting data into the accounting system.  
2. In case the Director of the Customs Department at provinc ial, inter -provincial or centrally -
affiliated municipal levels has issued the decision on customs post -clearance examination, (s)he 
is responsible for:  
a) Issuing the decision on imposition of taxes;  
b) Issuing the administrative decision on taxes and cust oms activities in accordance with legal 
regulations;  
c) Issuing the decision and implementing the enforcement in accordance with laws;  
d) Pleading a criminal case in accordance with the law on criminal procedures;  
dd) Collecting taxes and encouraging cus toms declarants to pay taxes under decisions on tax 
imposition and extra amount of money for their late tax payment (when applicable) in 
accordance with laws;  
e) Keeping track of and inputting data into the accounting system.  
G/VAL/N/1/VNM/1 
- 133 -3. In case the Director of t he General Department of Customs  has issued the decision on customs 
post-clearance examination, (s)he is responsible for:  
a) Issuing the decision on imposition of taxes;  
b) Issuing the administrative decision on taxes and customs activities in accordance w ith legal 
regulations;  
c) Issuing the decision and implementing the enforcement in accordance with laws;  
d) Collecting taxes and encouraging customs declarants to pay taxes under decisions on tax 
imposition and extra amount of money for their late tax pa yment (when applicable) in 
accordance with laws;  
dd) Assigning competent person to plead a criminal case in accordance with the law on criminal 
procedures;  
e) Keeping track of and inputting data into the accounting system.  
4. In case the Director of the Customs Post -clearance Department has issued the decision on 
customs post -clearance examination, (s)he is responsible for:  
a) Issuing the administrative decision on taxes and customs activities in accordance with legal 
regulations;  
b) Collecting taxes and  encouraging customs declarants to pay taxes under decisions on tax 
imposition and extra amount of money for their late tax payment (when applicable) in 
accordance with laws;  
c) Issuing the decision and implementing the enforcement in accordance with laws ;  
d) Pleading a criminal case in accordance with the law on criminal procedures;  
dd) Keeping track of and inputting data into the accounting system;  
e) Requesting the General Department of Customs to issue the decision on imposition of tax.  
Chapter VII  
PROFESSIONAL CUSTOMS CONTROL METHODS  
Article 101. Professional customs control methods  
1. Professional customs control methods shall include:  
G/VAL/N/1/VNM/1 
- 134 -a) Mobilize the public to get involved in preventing or combating smuggling or illicit 
transportation of commoditi es across borders;  
b) Carry out the customs patrol;  
c) Collect and study information about regions, commodity transportation routes, cases, 
phenomena, incoming, outgoing or in -transit transports and related persons;  
d) Collect and study information about a ny individual who shows the sign of smuggling, illicit 
transportation of commodities across borders;  
dd) Collect and deal with domestic or foreign information concerning customs operations. Send 
government cadres or officials abroad to verify, collect info rmation and materials in accordance 
with Vietnam's laws and international agreements to which the Socialist Republic of Vietnam is 
a signatory;  
e) Select, organize and use employees who are not in the payroll of customs authorities in order 
to perform tas ks of preventing and combating smuggling and illicit transportation of 
commodities across borders;  
g) Assign customs officers to examine, supervise and monitor activities of smugglers or illegal 
carrier of commodities across borders;  
h) Use dedicated equip ment or techniques in accordance with laws in order to perform tasks of 
examining, supervising and monitoring activities of smugglers or illegal carrier of commodities 
across borders.  
2. Customs authorities shall use combined professional methods of custom s control, and 
dedicated transports or technical equipment for preventing and combating smuggling and illicit 
transportation of commodities across borders.  
3. The Ministry of Finance shall stipulate benefit or supportive policies in order to ensure that 
professional customs control methods prescribed in this Article shall be applied.  
Article 102. Customs patrol  
1. Customs authorities shall be responsible for organizing personnel and preparing transports for 
customs patrol methods within their customs areas  in order to preventing and combating 
smuggling and illicit transportation of commodities across borders.  
2. In the customs patrol process, customs authorities shall have the right to:  
a) Use warning lights, flags, flares, loudspeakers or whistles;  
b) Sto p and search transports and cargos loaded on transports to find out any sign of violations 
against the customs law;  
G/VAL/N/1/VNM/1 
- 135 -c) Carry out frisk search and search transports or items in accordance with the law on handling of 
administrative violations;  
d) Detain per sons or impound exhibits or transports that committing violations in accordance 
with the Law on Handling of administrative violations;  
dd) If customs control team any transport that shows the sign of violations against laws whilst 
performing the task of p atrolling inland waterway areas or territorial waters, they can send a 
warning signal to stop transports for examination in accordance with the Vietnam’s Law of the 
Sea. If the search is required for a violation against laws, transports must be brought bac k to 
ports or anchoring site in order to ensure safety for this search. The search must be carried out in 
accordance with the law on handling of administrative violations.  
After finishing the examination, customs authorities must make a record on this. Eac h of the 
transport owner or operator shall keep 01 copy.  
Article 103. Temporary cessation of departure and transport stopping  
1. Departure of transports shall be temporarily ceased and transports shall be stopped if:  
a) Customs authorities receive a repor t on acts of smuggling, illicit transportation of commodities 
across borders, and verify that such report is reliable;  
b) Customs authorities receive a report from competent agencies on acts of smuggling, illicit 
transportation of commodities across borde rs, or receive a request from such agencies for stop or 
delay of transports;  
c) Customs authorities receive information reported from customs authorities of different 
countries on acts of smuggling or illicit transportation of commodities across borders;  
d) In the course of customs patrol or control, customs authorities have found out that transports 
show the sign of smuggling or illicit transportation of commodities across borders  ; 
dd) Cargo transports, though they are going through customs procedures, o r cargos have yet to 
be customs cleared or released, intentionally move out of customs areas;  
e) There are reasonable grounds that transports are carrying illegal commodities or show other 
violations against customs regulations.  
2. Authority to carry out temporary cessation of departure and transport stopping  
a) The Director of the Customs Sub -department, the Leader of the Customs Control Team 
affiliated to the Customs Department at provincial, inter -provincial or municipal levels, the 
Leader of the Smuggl ing Control Team affiliated to the Smuggling Investigation and Prevention 
Department shall be vested authority to stop or delay the departure of transports within customs 
areas.  
G/VAL/N/1/VNM/1 
- 136 -In case there are reasonable grounds that, unless such transports have been s topped, exhibits, 
materials or transports may intentionally vanish or be destroyed, customs officials whilst on duty 
shall have authority to stop these transports for search and immediately report this to competent 
persons as stipulated in this Clause;  
b) The Leader of the Marine Control Team affiliated to the Smuggling Investigation and 
Prevention Department, the Leader of the Customs Control Team affiliated to the Customs 
Department at provincial, inter -provincial or municipal levels, shall have authorit y to stop or 
delay the departure of transports at inland waterway areas or territorial waters in conformity with 
regulations enshrined in the Vietnam's Law of the Sea.  
3. When stopping transports, customs officials shall be entitled to use warning lights,  flags, 
flares, loudspeakers or whistles.  
Temporary cessation of the departure of transports must be subject to the decision made by 
competent persons as prescribed in Clause 2 of this Article. With regard to temporary cessation 
of the departure of inland waterway and sea transports, customs authorities must send a report to 
the Maritime Administration Authority.  
4. Persons who make a decision temporary cessation of departure and transport stopping shall be 
held legally responsible for such decision.  
Articl e 104. Chasing of transports, commodities smuggled or illegally carried across 
borders  
1. In case there is clear evidence that commodities smuggled or illegally carried across borders, 
or transports used for smuggling and illegally carrying commodities ac ross borders are moving 
out of customs areas, customs authorities shall continue to chase to prevent or handle these 
illegal activities in accordance with laws.  
2. The Director of the Customs Sub -department, the Leader of the Customs Control Team 
affiliat ed to the Customs Department at provincial, inter -provincial or centrally -affiliated 
municipal levels, the Leader of the Smuggling Control Team or the Leader of Marine Control 
Team affiliated to the Smuggling Investigation and Prevention Department shall b e vested 
authority to decide such chase.  
In case there are reasonable grounds that, unless such chase have occurred, transports, 
commodities that are smuggled or illegally carried across borders may intentionally vanish or be 
destroyed, customs officials whilst on duty shall have authority to carry out a chase and then 
report this to competent persons as prescribed in this Clause.  
3. When chasing transports, commodities smuggled or illegally carried across borders, customs 
officials stipulated in Clause 2  of this Article shall be entitled to stop transports.  
4. Chasing and stopping transports, commodities smuggled or illegally carried across borders 
must be reported to the police authority, border guard, coastguard and market management team 
G/VAL/N/1/VNM/1 
- 137 -in the area i n order to collaborate and concurrently apply preventive or controlling measures in 
accordance with laws.  
Chapter VIII  
CUSTOMS INFORMATION  
Article 105. Customs information  
Customs information shall be composed of:  
1. Information obtained from professional  customs operations:  
a) Information included in the customs documentation relating to exported, imported, incoming, 
outgoing or in -transit cargos or transports;  
b) Professional customs information obtained from the process of customs examination, 
supervis ion and control relating to exported, imported, incoming, outgoing or in -transit cargos or 
transports.  
2. Information from relevant Ministries or Ministerial -level agencies:  
a) Information relating to the policy on management of products, exported, importe d, in-transit 
goods, and outgoing, incoming and in -transit transports within their specialized management 
scope;  
b) Information relating to the certification of exported, imported, outgoing, incoming or in -transit 
goods or transports;  
c) Information relat ing to handling of violations that organizations or individuals involved in 
export or import transactions may commit.  
3. Information relating to organizations or individuals involved in production activities and 
export, import, entry, exit or transit activ ities:  
a) Information relating to registration, establishment, dissolution, bankruptcy and financial 
status;  
b) Information relating to production, business, export, import, entry, exit or transit activities;  
c) Information relating to the compliance with  laws on customs, taxation, accounting and 
statistics;  
d) Information relating to export, import, entry, exit, transit activities performed by organizations 
or individuals.  
G/VAL/N/1/VNM/1 
- 138 -4. Other information relating to customs -related state management activities.  
Article 106. Customs authorities’ responsibility for collecting and providing information  
1. Responsibility for collecting and providing information shall be assumed by customs 
authorities as follows:  
a) Receive and deal with customs information through the  supply, exchange, connection and 
sharing of information with regulatory agencies, organizations, individuals pertaining to the 
customs sector;  
b) Apply other necessary professional measures to collect information relating to goods, 
transports, organizatio ns or individuals involved in export, import, entry, exit and transit 
activities.  
2. Customs authorities shall be responsible for providing the following customs information:  
a) Customs regime, policy and instructions for organizations or individuals inv olved in 
production, export, import, entry, exit, transit activities;  
b) Rights and obligations of customs declarants;  
c) Customs information provided for judicial agencies or other regulatory agencies;  
d) Customs statistical data and information stipula ted by the law on statistics;  
dd) In case data or figures included in the customs documentation that customs declarants have 
submitted are required to be restored due to unexpected events, customs authorities shall provide 
information relating to such cus toms documentation for these customs declarants.  
Article 107. Regulatory agencies’ responsibility for providing information  
1. Ministries, Ministerial -level, judicial agencies, within their delegated powers and assigned 
duties, shall be responsible for p roviding the following information for customs authorities:  
a) Information relating to the policy on management of exported, imported, in -transit goods, and 
outgoing, incoming and in -transit transports, and information relating to goods within the 
speciali zed management scope;  
b) Information relating to the certification of exported, imported or in -transit goods, or outgoing, 
incoming or in -transit transports;  
c) Information relating to organizations or individuals subjected to handling of violations that 
they commit, and the result of handling of violations that may happen in the management of 
import or export activities;  
G/VAL/N/1/VNM/1 
- 139 -d) Information relating to seaports, river ports located at borders, inland waterway ports, 
international airports, and international in termodal rail terminals where exports or imports are 
handled;  
dd) Information relating to organizations or individuals involved in commodity export, import 
operations;  
e) Information relating to inbound or outbound passengers, and incoming, outgoing or tra nsit 
transports.  
2. The Ministry of Finance shall preside over and collaborate with Ministries, Ministerial -level 
agencies or judicial agencies in providing specific regulations on customs information exchange 
and supply.  
Article 108. Responsibility of org anizations or individuals involved in customs -related state 
management for providing information  
1. Pursuant to regulations enshrined in the Law on Credit Institutions, credit institutions shall be 
responsible for providing information for customs authori ties in order to assist collection, 
handling of information, customs examination, inspection, and investigation, verification and 
handling of acts of smuggling and illegally carrying commodities across borders as follows:  
a) Records, information on transa ctions in payments for exports, imports, and payment of import 
and export taxes through bank accounts opened by customs declarants; information relating to 
the guarantee sum that the bank offers to tax payers at the request of customs authorities;  
b) Docu ments, records, information relating to current accounts, duplicates of detailed 
accounting records on current accounts, duplicates of documentation of organizations or 
individuals proving that international, domestic or cross -border payments have been mad e via 
banks at the request of customs authorities.  
2. Insurance organizations shall be obligated to provide records or materials relating to insurance 
transactions at the request of customs authorities in order to assist them in customs examination, 
inspe ction, and investigation, verification and handling of acts of smuggling and illegally 
carrying commodities across borders.  
3. Organizations or individuals who are business partners or clients of customs declarants shall 
be responsible for providing inform ation relating to export, import activities of customs 
declarants at the request of customs authorities.  
4. Vietnam Chamber of Commerce and Industry shall be responsible for providing information 
relating to the certification of the origin of commodities e xported from Vietnam to overseas 
countries; information relating to the registration and protection of intellectual property rights, 
technology transfer in Vietnam and overseas countries at the request of customs authorities.  
G/VAL/N/1/VNM/1 
- 140 -5. Trade associations shall b e responsible for providing information relating to export contracts 
signed by customs declarants in case the law stipulates that these trade associations can confirm 
these export contracts before completing customs procedures at the request of customs 
authorities.  
Article 109. Forms of information provision  
1. Customs information shall be provided or exchanged in the form of a document or electronic 
data. The legal value of customs information provided in the form of electronic data shall be 
stipulated by the Law on Electronic Transactions.  
2. Exchanging and providing customs information in the form of electronic data shall be carried 
out through computer connection system or mobile network system in the form of an electronic 
mail or text message sent from addresses or phone numbers that customs authorities have 
officially announced.  
Chapter IX  
IMPLEMENTARY PROVISIONS  
Article 110. Effect  
1. This Decree shall take effect from March 15, 2015.  
2. This Decree shall replace the Decree No. 154/2005/ND -CP dated De cember 15, 2005 on 
providing specific regulations on implementation of several articles of the Customs Law in terms 
of customs procedures, examination and supervision; the Decree No. 87/2012/ND -CP dated 
October 23, 2012 on providing specific regulations on  implementation of several articles of the 
Customs Law in terms of electronic customs procedures for commercial exports or imports; the 
Decree No. 66/2002/ND -CP dated July 01, 2002 on providing regulations on duty -free limits on 
luggage of outbound or inbo und persons, imported gifts or presents; the Decree No. 
06/2003/ND -CP dated January 22, 2003 on providing regulations on classification of exports or 
imports; the Decree No. 40/2007/ND -CP dated March 16, 2007 on providing regulations on 
customs valuation o f exported or imported goods.  
3. Clause 2 Article 4, 6, 7, 5 Article 25, Article 50 of the Government’s Decree No. 83/2013/ND -
CP dated July 22, 2013 on providing specific regulations on implementation of several articles of 
the Law on Tax Administration an d the Law on the amendments to the Law on Tax 
Administration; the Prime Minister’s Decision No. 65/2004/QD -TTg dated April 19, 2004 on 
promulgating the regulations on operations of customs forces specializing in prevention and 
control of smuggling, illicit  transportation of commodities across borders, and the Prime 
Minister's Decision No. 19/2011/QD -TTg dated March 23, 2011 on providing regulations on 
piloting receipt of electronic commodity manifest or relevant documents and customs clearance 
for incoming or outgoing sea ships.  
Article 111. Implementation  
G/VAL/N/1/VNM/1 
- 141 -1. The Ministry of Finance shall provide guidance on implementing articles or provisions 
enshrined in this Decree.  
2. Ministers, Heads of ministerial -level agencies, Heads of Governmental agencies, Presi dents of 
the People’s Committees of centrally -affiliated provinces or cities shall take responsibility to 
enforce this Decree ./.  
  
  
  PP. THE GOVERNMENT  
THE PRIME MINISTER  
 
 
 
 
Nguyen Tan Dung  
  
 
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