This Decree, promulgated by the Government on December 15, details the implementation of a number of articles of Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law
This Decree, promulgated by the Government on December 15, details the implementation of a number of articles of Customs Law No. 29/2001/QH10 of
Under the Decree, customs procedures, inspection and supervision shall apply to the following objects:
- Import, export and transit goods; objects on means of transport on entry or exit or in transit; foreign currencies, Vietnamese currency, precious metals, gems, cultural products, relics, mails or postal parcels in import or export; luggage of persons on entry or exit; other objects being imported, exported, transited or kept within the area of operation of customs agencies.
- Road, railway, air, ocean or river means of transport on entry or exit, in transit or transshipment.
- Customs dossiers and vouchers relating to the said objects.
Customs procedures shall be carried out at customs offices at international seaports, river ports or civil airports, transnational railway stations, international post offices or land border gates; and at customs-clearance points of inland ports and outside border gates.
Customs declarers include:
- Owners of import/export goods;
- Organizations authorized by import/export goods owners;
- Lawfully- authorized persons (for import/export goods and objects for non-commercial purposes);
- Operators of means of transport on entry or exit;
- Customs agents; and,
- Enterprises providing international postal services or express mail delivery services.
This Decree replaces Decree No. 101/2001/ND-CP and Decree No. 102/2001/ND-CP of
( Source: VietnamLaw )
