Law on Customs in Vietnam No. 54/2014/QH13 dated June 23, 2014 took effect on January 01, 2015 (replaced the Law on Customs in Vietnam No.29/2001/QH10 dated June 29, 2001 and Law No. 42/2005/QH11 dated June 14, 2005). This Law prescribes the state management of customs with regard to goods permitted to be imported, exported or transited, and vehicle of domestic and foreign entities which are on exit or entry or in transit within the customs territory; and organization and operation of the customs service.

Here are some remarkable provisions of this Law:

Time limit for submission of customs documents (Article 25);

Classification of goods (Article 26);

Verification of origin of goods (Article 27);

Predetermination of HS codes, origin and customs value of goods (Article 28);

Customs declaration (Article 29);

Physical inspection of goods in the absence of customs declarants (Article 34);

Customs inspection and supervision of personal belongings (Article 53);

Customs inspection and supervision of luggage of persons on exit or entry (Article 54).

DMS Law firm’s services:

Law on Customs in Vietnam

Attorneys and experts at DMS Law office in Vietnam have +20 years of work experience, have expertise in Law on Customs and related laws, such as: The Commercial Law, Law on Residence, The Civil Code and specialized laws applicable to different entities.

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