Law on Customs in Vietnam No. 54/2014/QH13 dated June 23, 2014 takes effect on January 01, 2015 (repalces the Law on Customs in Vietnam No.29/2001/QH10 dated June 29, 2001 and Law No. 42/2005/QH11 dated June 14, 2005), prescribes new contents, such as: prohibited acts in customs (Article 10), risk management in professional customs operations (Article 17), customs brokers (Article 20), time limit for submission of customs documents (Article 25), Physical inspection of goods in the absence of customs declarants (Article 34), abolish the provision that the customs office must confirm in written form when they request presentation, supplementation of dossiers, documents other than dossiers, documents prescribed in laws on customs and other specific provisions.
DMS Law office in Vietnam advises the following contents:
Tasks and entitlements of customs officials
Places of customs formalities
Time limit for customs authorities to carry out customs formalities
Time limit for submission of customs documents
Classification of goods
Verification of origin of goods
Predetermination of HS codes, origin and customs value of goods
Registration of customs declarations
Physical inspection of goods in the absence of customs declarants
Release of goods
Customs clearance for goods
Responsibilities of port and depot enterprises in customs supervision
Requirements for application of the privilege
Customs inspection and supervision of goods temporarily imported
Goods stored in bonded warehouses, tax suspension warehouses and CFSs
Customs formalities for goods transported under customs supervision
Notification of information on vehicle
Principles of inspection, supervision and postponement of customs formalities
Post-customs clearance inspection
The Law on Customs stipulates 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.
In case an international treaty to which the Socialist Republic of Vietnam is a contracting party provides for provisions different from those of this Law, the provisions of such treaty shall be applied.
In cases which have not been provided for by the Law on Customs, other legal documents of Vietnam and international treaties to which the Socialist Republic of Vietnam is a contracting party, then international customs and practices on customs may be applied, provided that the application of such customs and practices does not contravene the primary rules of Vietnamese laws./.