Law on Customs in Vietnam

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.