THE GOVERNMENT  
--------  SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
---------------  
No. 59/2018/ND -CP Hanoi, April 20, 2018  
DECREE  
ON AMENDMENTS TO SOME ARTICLES OF THE DECREE NO. 08/2015/ND -CP DATED 
JANUARY 21, 2015 OF THE GOVERNM NENT PROVIDING SPECIFIC PROVISIONS AND 
GUIDANCE ON ENFORCEMENT OF THE CUSTOMS LAW ON CUSTOMS 
PROCEDURES, INSPECTION, SUPERVISION AND CONTROL PROCEDURES.  
Pursuant to the Law on Government Organization dated June 19, 2015  
Pursuant to the Law on Customs date d June 23, 2014  
Pursuant to the Law on Export and Import Duties. 
At the request of Minister of Finance  
The government promulgates the Decree on amendments to some Articles of the Decree No. 
08/2015/ND -CP dated January 21, 2015 of the government.  
Article 1. Amendments to some Articles of the Decree No. 08/2015/ND -CP dated January 
21, 2015 of the Government.  
1. Clause 6, Clause 7 are added to Article 3 as follows:
“6. “Specialized inspection" refers to the process where the specialized inspection authority 
depends on animal quarantine and plant quarantine regulations, national standards, national 
technical regulation on quality of goods which is promulgated by the regulatory agency, or 
international standards or regulations of the relevant laws to examine an d verify whether the 
goods fully satisfy the export or import requirements according to the relevant laws.  
Exported or imported goods which are subject to specialized inspection by media regulation 
authorities carried out in accordance with the law on med ia regulation.  
7. "National single -window portal” refers to an integrated information system processing
customs and administrative procedures of regulatory agencies related to exported, imported and
transited goods, and inbound, outbound and in -transit pe rsons and vehicles.”
2. Clause 1, Clause 3, Article 4 are amended as follows:
G/VAL/N/1/VNM/1 
- 183-“1. Venues for completing customs procedures shall be provided in accordance with Article 22 
of the Law on customs:  
The following goods shall be completed customs procedures at the Customs Sub -department 
within the venues where inspection and supervision for goods shipped through postal service or 
express delivery services are carried out: Exported or imported letters or parcels which are 
shipped through postal service; imported or exported goods which are shipped through express 
delivery services and are on the list, which is promulgated in Clause 2 of this Article, of 
imported goods required to follow customs procedures at the port of entry.  
For the in -transit goods shipped thr ough postal service or express delivery services, the venues 
for completing customs procedures are those specified in Article 43 hereof.  
As for the goods temporarily imported through postal service or express delivery services, the 
venues for completing c ustoms procedures for them are those specified by regulations of relevant 
laws.  
3. After considering the projects and announcement of the zoning for seaports, zoning for inland 
ports, international airports, land border checkpoints, inland container depot , international 
intermodal rail terminal, public postal networks providing international mail services, the 
Minister of Finance shall decide the organization structure to deal with customs procedures; The 
Director of the General Department of Customs shall  decide recognition of warehouses and 
locations, which are inside the seaports, zoning for inland ports, international airports, 
international intermodal rail terminal, if they satisfy the conditions for providing venues and 
processing customs inspection a nd supervision before allowing imported or exported goods to go 
through customs procedures. Conditions and procedures for: recognition, expansion, narrowing, 
relocation, transfer of ownership, suspension, termination of the operation of venues, termination  
of inspection and supervision of imported or exported goods, are to be carried out in accordance 
with Section 2, Chapter III of the Government’s Decree No. 68/2016/ND -CP dated July 01, 
2016.”  
3. Clause 3, Clause 4, Article 5 are amended as follows:  
“3. T he person authorized by the consignor for completing customs procedures for goods which 
are gifts from individuals; for the luggage which is shipped before or after the trip of the inbound 
or outbound persons; for cargos which are imported for executing an  investment project 
exempted from tax.  
4. The person in charge of rendering the in -transit cargo services.”  
4. Article 6 is amended as follows:  
“Article 6. Entities that are required to follow customs procedures and subjected to 
customs inspection and su pervision.  
1. Entities that are required to follow customs procedures:  
G/VAL/N/1/VNM/1 
- 184-a. Exports, imports and in -transit goods: foreign cash, Vietnam -dong cash, negotiable 
instruments, gold, precious metal, jewels, cultural products, relics, antiques, valuable items, p ost 
and packages and parcels used as imports or exports; luggage carried by inbound or outbound 
persons; other exported, imported or in -transit articles within the customs controlled area;  
b. Inbound, outbound and in -transit air, road, rail, inland waterwa y vehicles.  
2. Entities subject to customs inspection:  
a. Entities stipulated in Clause 1 of this Article.  
b. Items on the outbound, inbound and in -transit vehicles.  
c. Customs documents and relevant attached documents relating to the entities stipulated  in 
Clause 1 of this Article.  
3. Entities subject to customs supervision:  
a. Entities stipulated in Clause 1 of this Article.  
b. Items on the outbound, inbound and in -transit vehicles.  
c. Cargos and transports within the customs controlled area; machiner y, equipment and raw 
material commodities which are imported for export processing and manufacturing and are 
warehoused at the production workshop of an organization or individual.  
d. Cargos which are subjected to specialized inspection and are stored whi le waiting for customs 
clearance.  
dd. Cargos which are subjected to customs supervision.  
5. Clause 1, Clause 3, Article 7 are amended as follows:  
“1. The customs declarant shall submit declaration and electrical documents through the National 
single -windo w portal for completing customs and administrative procedures required by the 
regulatory agency for the exported, imported and transited cargos, outbound, inbound and in -
transit persons and vehicles. Time for submitting customs declaration and electronic d ocuments 
shall be in accordance with the regulations of the Law on Customs, the Law on specialized 
management and other guiding documents.  
3. The customs declarant shall receive the result from the regulatory agency through the National 
single -window port al in order to complete the customs and administrative procedures required by 
the regulatory agency for the exported, imported and transited cargos, outbound, inbound and in -
transit persons and vehicles The customs declarant shall not submit and present wr itten 
documents in cases where the documents shall be received and processed through the National 
G/VAL/N/1/VNM/1 
- 185-single -window portal, except other cases where some documents must be written and submitted 
in accordance with the law.”  
6. Clause 4 is added to Article 9 as follows:  
“ 4. Enterprises shall be exempted from inspection after completing customs clearance at the 
customs authorities’ offices, except the case stipulated in Clause 1, Article 78 of the Law on 
Customs.”  
7. Clause 5 is added to Article 11 as follows:  
“5. Documents submission place: General Department of Customs”  
8. Clause 1, Clause 2 are amended, Clause 1a is added to Article 20 as follows:  
“1.Customs value of exported goods is the selling price of such goods when they arrive at the 
port of exit, exclu sive of international insurance and transportation costs and is determined 
according to the following methods:  
a. The selling price calculated at the customs port of exit is determined according to the price 
agreed in the sales contracts or other relevant commercial invoices and also according to the 
product -related costs specified in the relevant documents if these costs are not included in the 
selling price of such goods.  
b. The selling price of the identical or similar exported goods is contained in the  value database 
after being converted to the selling price at the port of exit at the nearest time from the date on 
which the customs declaration of the goods receiving customs valuation is registered.  
c. The selling price of identical or similar exported  goods, which are sold in the market of 
Vietnam, after being converted to the selling price at the port of exit at the nearest time from the 
day on which the customs declaration of the goods receiving customs valuation is registered.  
d. The selling price of the exported goods, which are collected, aggregated and classified by the 
customs authority in accordance with Clause 1, Article 22 hereof, is calculated after being 
converted to the selling price at the port of exit.”  
1a. The ports of exit shall be id entified as follows:  
a. As for the air and sea transportation modes, the ports of exit are locations where goods are 
loaded onto transportation means, which are specified in the customs declaration.  
b. As for the rail transportation mode, the ports of ex it are the locations where goods are loaded 
at the international intermodal rail terminals, which are specified in the customs declaration.  
c. As for the land and inland waterway transportation, the ports of exit are locations where goods 
are transported out of Vietnam as specified in the sales contract or other relevant documents.  
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- 186-2. The customs value of imported goods is the actual buying price calculated at the first port of 
entry on the basis of applying the General Agreement on Tariffs and Trade or in  accordance with 
the international commitment to which the Socialist Republic of Vietnam is a signatory. The first 
port of entry shall be identified as follows:  
a. As for the air and sea transportation, the first port of entry is where goods are unloaded a s 
specified in the bill of lading.  
b. As for the rail transportation, the first port of entry is the international intermodal rail terminal 
as specified in the bill of lading.  
b. As for the land and inland waterway transportation, the first port of entry  is the location where 
goods are transported into Vietnam as specified in the customs declaration.”  
9. Article 21 is amended as follows:  
“Article 21. Customs inspection and valuation  
1. The customs inspection and valuation shall be based on the customs d ocuments, relevant 
documents and current commodities status.  
2. In case where the customs authority has reasonable grounds for rejecting the declared customs 
value, the customs authority shall notify and request the customs declarant to make an additional  
declaration within a maximum duration of 05 working days from the date on which the 
notification is sent and shall carry out customs release in accordance with the regulations. If the 
customs declarant makes additional declaration within the aforesaid dur ation, the customs 
authority shall clear goods according to the regulations. If the duration is exceeded but the 
declarant still does not supplement his/her declaration, the customs authority shall determine the 
customs value and impose taxes in accordance  with the Law on Tax Administration to carry out 
customs clearance for the goods.  
3. In case where the customs authority has doubt about the declared customs value, it shall notify 
the declarant about the reasons for doubting, the price and methods determ ined by it, and shall 
release the goods in accordance with the regulations; the customs declarant shall discuss with the 
customs authority to determine the accuracy of the customs value.  
a. In case where the customs declarant agrees with the price and met hod determined by the 
customs authority, he/she shall makes additional declaration in accordance with the regulations 
within a maximum duration of 05 workings days from the day he/she comes to the customs 
authority to ask for advice. The customs authority shall clear the goods according to the 
regulations. In case where the declarant discloses the additional declaration within the aforesaid 
duration, the customs authority shall carry out customs valuation and impose taxes according to 
the regulations of the  Law on tax administration to clear the goods.  
b. In case where the customs authority rejects the declared customs value, it shall request the 
declarant to make additional declaration within a maximum duration of 05 working days from 
G/VAL/N/1/VNM/1 
- 187-the date on which it finishes giving advice. If the customs declarant makes additional declaration 
within the aforesaid duration, the customs authority shall clear the goods in accordance with the 
regulations. If the duration is exceeded but the declarant still does not make a dditional 
declaration, the customs authority shall carry out the customs valuation and impose tax in 
accordance with the Law on tax administration to clear the goods.  
c. In case where the customs authority does not have reasonable grounds to reject the de clared 
customs value, it shall clear the goods based on the aforesaid value.  
4. For cases which are not stipulated in Clause 2, Clause 3 of this Article, the customs authority 
shall accept the customs value to clear the goods according to the regulations.   
5. The exchange rate between Vietnamese dong and a foreign currency, used for customs 
valuation, is the rate of such foreign currency to be bought in the form of money transfer that 
takes place at the head office of the Joint stock Commercial Bank for Fo reign 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 fifth day in case such 
fifth day is the holiday or day -off. The rate of this kind shall be used for determining the rate of 
customs duty for customs declaration submitted within a week.  
As for the foreign currencies of which the exchange rate is not published by the Joint stock 
Commercial Bank for Foreign Trade of Vie tnam, the exchange rate of these currencies shall be 
determined in the form of cross rate between Vietnamese dong and several foreign currencies 
that the State bank of Vietnam has published. As for the foreign currencies of which the cross 
rate is not publ ished, 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 published 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 its website.  
6. Ministry of Finance provides guidance on this Article.”  
10. Article 22a is added as follows:  
“Article 22a. Customs value used for stocktaking of imported and exporte d goods.  
1. Customs value, used for stocktaking of imported and exported goods, shall be determined 
based on the information provided in the customs declaration and other relevant information 
sources.  
2. Customs value, used for stocktaking, shall be dete rmined according to the rules and methods 
stipulated in Article 20 hereof, except the cases stipulated in Clause 3 hereof.  
3. The customs value used for stocktaking based on the information provided by the customs 
declarant shall be in accordance with the  following rules:  
G/VAL/N/1/VNM/1 
- 188-a. The customs value of a commodity manufactured in a foreign country and imported into 
Vietnam shall be calculated at the first port of entry (CIF delivery or equivalent delivery) In case 
where the customs value of the commodity deliver ed through CIF model or equivalent model 
cannot be determined, the customs declarant shall include the total value of components of 
commodity including the value of raw materials used for manufacturing such commodity, its 
pricing cost and other costs (if a ny) 
b. The customs value of exports under outward processing contracts shall be calculated at the 
port of exit (if using FOB or equivalent model) In case where the declarant cannot determine the 
value of the commodity exported through FOB or equivalent mod el, its customs value shall be 
calculated using the total value of components of commodity including the value of raw 
materials used for manufacturing such commodity, its pricing cost and other expenditures (if 
any)  
c. The customs value of commodities spe cified in the financial leasing contract is the total value 
of the commodities, except the value of services provided in the contract.  
4. The Ministry of Finance shall provide detailed regulations on collecting, processing, using and 
storing information re garding the customs value used for stocktaking.”  
11. Clause 2, Clause 3 and Clause 7, Article 24 are amended as follows:  
“ 2. Responsibilities of the organizations and individuals that request the pre -determination of 
code, origin and customs value:  
 a. Submit full application documents for requesting pre -determination of code, origin and 
customs value to the General Department of Customs within at least 60 days before exporting or 
importing the cargos.  
b. Discuss with the customs authority as required to  clarify the information regarding the request 
for pre -determination of code, origin and customs value.  
c. Notify the General Department of Customs in writing within 10 working days since the date 
on which changes are made to the cargos of which the applic ation for the pre -determination of 
code, origin and customs value has been filed. The notification shall state clearly the modified 
contents, reasons for such changes and the date on which the changes are made.  
3. Responsibilities of the General Departmen t of Customs  
Within 05 working days since the date receiving the application, the General Department of 
Customs shall respond with a written refusal of the pre -determination of code, origin and 
customs value to applicants who fail to meet the requirements or who are waiting for the result 
from the regulatory agency, or who already receive the guiding documents for the code from the 
regulatory agency. b. The Director of the General Department of Customs shall issue the written 
document of the results of pre -determination of code, origin and customs value within 30 days 
from the date on which the complete set of application documents is fully received (for ordinary 
G/VAL/N/1/VNM/1 
- 189-cases) or within 60 date from the date on which the complete set of documents is received (for 
complicated cases that require verification) The written announcement of pre -determination of 
code, origin and customs value shall be sent to the applicants, updated to the database of the 
customs authority and posted on the website of the General Departmen t of Customs.  
7. Ministry of Finance shall stipulate the application that must be submitted to apply for pre -
determination of code, origin and customs value, and cases where applicants are waiting for the 
result from the regulatory agency.”  
12. Clause 2, C lause 3 and Clause 5, Clause 10, Article 25 are amended as follows:  
“2. The customs declarant shall be able to choose between electronic customs declaration and 
paper customs declaration if:  
a. The cargos required to complete customs declaration before bei ng exported or imported 
belong to border residents.  
b. Exported and imported cargos exceed the limits on tax exemption applied to the inbound and 
outbound person.  
c. Cargos used for emergency purpose and humanitarian aid; exported and imported cargos use d 
for military and national defense.  
d. Cargos as personal gifts, presents and belongings.  
dd. Cargos are equipment used for containing cargo according to the rotation method of 
temporary importation - re-exportation, or temporary exportation – re-import ation as stipulated 
in point a, point b, Clause 1, Article 49 hereof.  
e. Cargos temporarily imported and re -exported, or temporary exported and re -imported which 
are carried by inbound and outbound persons for working purposes within a specified period.  
g. Cases where the customs electronic data processing system or the electronic customs 
declaration system fails to carry out mutual electronic transactions which maybe caused by the 
operational failure of one or both systems or from other reasons.  
In case  where the customs electronic data processing system fails to carry out the electronic 
customs procedures, the customs authority shall announce this problem on its website no later 
than 01 hour from the time such failure occurs.  
In case where the electron ic customs declaration system of the customs declarant fails to carry 
out procedures, the declarant shall notify in writing to the Customs Sub -department where he/she 
is expected to carry out customs procedures. In the notification, he/she shall include hi s/her full 
name, the reasons of failure, the expected duration for fixing them and the methods for carrying 
out customs procedures, as guided by the Minister of Finance.  
G/VAL/N/1/VNM/1 
- 190-h. Other commodities stipulated by the Ministry of Finance.  
3. The customs declarant shall provide sufficient, accurate and clear information as required in 
the customs declaration. He/she shall decide his/her self -assessed taxes and other payments to the 
State Budget and shall take full responsibility before the law for the declared infor mation.  
In case where the declarant must obtain a permit to export and import commodities, he/she must 
receive the aforesaid permit before submitting the customs declaration and must provide 
sufficient information regarding the permit as guided by the Min istry of Finance.  
If the customs authority examine the application documents and has reasonable grounds for 
determining that the applicant must have a permit for transporting his/her commodities but 
he/she does not have it by the time submitting the decla ration, this action shall be treated in 
accordance with the law due to administrative offences, and the customs declaration shall be no 
longer valid.  
5. If exports or imports are classified as regulated entities required to pay export and import 
taxes, ex cise duties, value -added taxes, environmental taxes, or of which export and import taxes 
are exempted or the tax rate and flat -rate duty are imposed according to the tariff quota, and the 
cargos are customs released or cleared but then subject to changes i n entities that are not required 
to pay taxes or in purposes for which exports and imports are exempted from paying taxes; 
exports and imports are taxed for flat -rate duty or at the rate that conforms to the tariff quota; 
imports are raw materials used for  processing or manufacturing exports and temporarily 
imported —re-exported products that have been released or cleared but then their use purpose has 
changed for domestic consumption, new customs declarations shall be submitted instead. 
Policies on manageme nt of exports and imports; and policies on taxes levied on exports and 
imports shall be implemented at the time when new customs declarations are registered, except 
cases where all of polices on management of exports and imports have been fully implemented  at 
the time when the initial customs declaration is registered.  
10. The Ministry of Finance shall provide guidelines on addition or cancellation of customs 
declaration or register one -time the customs declaration; or completion of a new customs 
declarati on of commodities of which the use purpose is changed or the consumption market is 
changed to domestic one; or on handling of situations where the customs electronic data 
processing system or the electronic customs declaration system fails to work.”  
13. Cl ause 4, Article 26 is amended as follows:  
“4. Director of the General Department of Customs shall adhere to criteria for classifying risk 
levels set out by Minister of Finance to make a decision on customs declaration and make an 
announcement through the c ustoms electronic data processing system according to the following 
forms:  
a. Approve the information declared in the customs declaration to make a decision on customs 
clearance.  
G/VAL/N/1/VNM/1 
- 191-b. Examine relevant documents included in the customs application submitted or presented by 
the customs declarant, or any other relevant documents stored on the national single -window 
portal to decide customs clearance or conduct physical verification of commodities before 
permitting customs clearance.  
The Ministry of Finance sti pulates specifically the time for announcing the customs inspection 
which is carried out by using the customs electronic data processing system.”  
14. Clause 5, Article 29 is amended as follows:  
“5. In case, upon using equipment and devices available at the  Customs sub -departments or 
customs inspection areas, customs officers who are assigned the physical verification task fail to 
verify the provided information of customs declarant about commodity name, code, type, quality, 
quantity and weight, then the cus toms authority shall be advised to carry out classification and/or 
assessment activities to verify such information.  
In case where the customs authority is incapable of verifying the information provided by the 
customs declarant, it shall request the asse ssment carried out by assessment service organizations 
in accordance with the laws, and shall use the result of such assessment as the basis for 
determining customs clearance.”  
15. Clause 1, Article 32 is amended as follows:  
“1. Customs release shall be c arried out in accordance with Article 36 of the Law on Customs. 
Customs release shall be carried out in the following cases:  
a. Analysis, classification and/or assessment must be conducted with the intention of identifying 
the commodity code, quantity and weight of exports or imports, and the customs declarants who 
already pay for their taxes or credit institutions that provide their guarantee for self -assessed 
taxes imposed on customs declarants.  
b. Exports and imports do not have official price at the ti me the customs declarations are 
registered, and customs declarants pay for the taxes or have their taxes guaranteed by credit 
institutions based on the price they temporarily calculate.  
c. Exports and imports stipulated in Clause 2, Clause 3, Article 21 h ereof and the customs 
declarants pay for the taxes or have their taxes guaranteed by credit institutions based on the self -
assessed taxes that they decide.  
d. The customs declarant does not have sufficient information and/or documents required to 
support the customs valuation of his/her exported or imported commodities, customs release 
shall be permitted in this case if there is a credit institution that provides guarantees for the 
declarant's taxes based on the customs value determined by the customs auth ority.”  
16. Clause 1, Clause 2, Article 33 are amended as follows:  
G/VAL/N/1/VNM/1 
- 192-1. Exports or imports, in -transit commodities, inbound, outbound or in -transit vehicles that are 
classified as entities subject to quarantine inspection, must undergo such inspection at t he border 
checkpoint before completing other customs procedures, unless otherwise permitted by the 
legislation on quarantine to ship back to areas intended for quarantine inspection across the 
nation. In respect of exports or imports, in -transit commoditie s, inbound, outbound or in -transit 
vehicles that are classified as entities subject to quality inspection or food safety control process, 
customs authorities shall adhere to requirements, national standards and/or national technical 
regulation promulgated by regulatory agencies in order to carry out inspection as designated by 
Ministries and ministerial -level agencies charged with specialized management, or take the 
conclusion drawn by specialized management agencies into account to make a decision on 
custo ms clearance.  
The regulatory agencies shall collaborate in inspecting exports, imports and in -transit 
commodities, outbound, inbound or in -transit vehicles at the border checkpoints or at commodity 
inspection places, except when the commodities are requir ed to ship back to specialized 
inspection areas to meet technical or professional requirements.  
Customs authority shall preside over or collaborate in customs inspection of exports, imports, 
and in -transit commodities, or outbound, inbound and in -transit vehicles which is conducted by 
regulatory agencies and specialized inspection authorities at border checkpoints. Collaboration 
between regulatory agencies in carrying out customs inspection activities at border checkpoints 
must conform to the regulations p romulgated by the Prime Minister on specialized inspection 
operations to take place at border checkpoints.  
2. Collaboration in taking samples for specialized inspection.  
a. If the exported or imported commodities are required to undergo specialized inspe ction, the 
taking samples activities shall be carried out in accordance with the law on specialized 
inspection.  
b. The specialized inspection authority shall take samples of the exported or imported 
commodities at the venue notified by the customs declara nt; In case where it takes samples of 
commodities within the customs controlled area, the aforesaid authority shall supervise the 
activities in the basis of fully applying risk management method.  
c. Before taking the samples, the customs declarant shall n otify the customs authority and 
specialized inspection authority about the time and place for taking the aforesaid samples.  
The notification shall be sent through the National single -window portal when applying for the 
inspection or shall be sent through the Customs electronic data processing system.  
The customs declarant shall present the commodities for the specialized inspection authority or 
customs authority to take sample.  
G/VAL/N/1/VNM/1 
- 193-d. During the taking samples process, the representative of the customs declar ant shall be present 
at the venue. The samples shall be sealed. And the specialized inspection authority shall make a 
record on such activity with confirmation from the customs declarant and the aforesaid authority.  
dd. Within a maximum of 10 days from the  date on which the inspection registration is granted 
or the commodity samples are taken, except when the law on specialized inspection is changed, 
the regulatory agency and the specialized inspection authority shall submit the inspection result 
to the cus toms authority according to the regulation in Article 35 of the Law on customs, or to 
the National single -window portal if the inspection authority has the information technology 
system connected to the aforesaid portal in order for either of them to make a decision on 
customs clearance. In case where the regulatory agency and the specialized inspection authority 
can’t meet the deadline of concluding the inspection result, they shall provide explanation in 
writing and the date to conclude the aforesaid resu lt for the customs authority.”  
17. Clause 1, Clause 3, Article 39 are amended as follows:  
“1. Inspection shall be applicable to the following:  
a. Organizations and individuals who import the commodities for manufacturing exported 
products.  
b. Organizatio ns or individuals who change their address, scale, and manufacturing capability 
without notifying customs authority.  
c. Organizations and individuals who import commodities for manufacturing products for foreign 
businesses but hire other manufacturing org anizations and individuals to do the entire job 
specified in the contract; or:  
d. Organizations and individuals that store raw materials, imported items and exported 
commodities in different places aside from the places that they declare to the customs aut hority.  
dd. Other cases being examined on the basis of applying risk management method.  
3. Handling of the inspection result regarding the manufacturing and production facilities and 
their capability:  
a. In case where the organizations and individuals ha ve no manufacturing or production 
facilities, they shall pay for their taxes fully. The late payment fees shall be charged from the 
date on which their customs declarations for import are registered to the date on which the taxes 
are paid. They shall face penalties for their violations of legal regulations for the number of 
imported raw materials, machinery or equipment that are not offered tax incentives according to 
the legal regulations.  
b. In case where there are sufficient grounds for verifying that o rganizations or individuals 
import raw materials, machinery or equipment beyond their manufacturing capabilities or 
unconformable to their scope of operation described in the business license, these organizations 
G/VAL/N/1/VNM/1 
- 194-or individuals shall be permitted to presen t their demonstration or explanation; In case where 
they refuse to do that, or their demonstration or explanation is proved to be unacceptable, the 
customs post -clearance inspection or specialized inspection stipulated in the regulations is 
required to be carried out.”  
18. Clause 1, Article 40 is amended as follows:  
“1. Inspection shall be applicable to the following:  
a. Organizations or individuals considered as entities who may pose the risk of importing 
machinery, equipment, raw materials and inputs of w hich the life cycle is ended but the entities 
still produce no commodity for export.  
b. There are reasonable grounds 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 have sold 
their raw materials, machinery, equipment or products at the domestic market without declaring 
in the customs declaration.  
d. Declaration  of exported products carried out by organizations or individuals is found to be in 
breach of legal regulations or contrast to the actual condition.  
As for the cases stipulated in point a, point b, Clause 1 of this Article, the organizations or 
individual s shall provide explanation in writing as required by the customs authority. The 
inspection shall only be carried out after the organizations or individuals provide explanation in 
writing or after the customs authority demonstrating that their explanation is unacceptable with 
reasonable grounds.”  
19. Article 43 is amended as follows:  
“Article 43. Customs procedures, customs supervision and inspection procedures for in -
transit cargos.  
1. The customs procedures for in -transit cargos shall be carried out at the customs office located 
at the first port of entry and the last port of exit, except some cases where the in -transit cargos are 
packed in one container or in carriages where imported and exported cargos are packed together 
with imported and exported car gos transported through postal or express delivery services in 
accordance with Clause 9 of this Article.  
The in -transit cargos, specified in the international multilateral agreements on the transit of 
cargos to which Vietnam is a signatory, shall follow t he special regulations of the Government's 
laws.  
2. Customs documents:  
G/VAL/N/1/VNM/1 
- 195-a. A transportation declaration or documents that replace the aforesaid declaration written in the 
form promulgated by the Ministry of Finance.  
b. A manifest of in -transit cargos writ ten in the form promulgated by the Ministry of Finance.  
c. Transportation documents if in -transit cargos are conveyed by means of sea, air or rail 
transport; in -transit cargos which are conveyed by means of land transport and are packed 
together with impo rted cargos: 01 copy.  
d. Transit permit according to the regulations of law; written announcement of the specialized 
inspection according to the regulations of the relevant law: 01 original.  
3. Responsibilities of the customs declarant:  
a. Carry out the customs procedures in accordance with the regulations in Clause 4, Article 25 
hereof.  
b. Ship cargos along the routes, to the ports and within the period which is stipulated in Clause 1, 
Clause 2, Article 65 of the Law on Customs.  
c. Keep cargos intact d uring transportation and ensure that the cargos are protected by customs 
seal and the seal of transportation companies.  
d. In case where the in -transit cargos go through the process of transloading, warehousing, 
deconsolidation, changing of transportation models or means of transport, or packing in one 
container, the customs declarant shall require the Customs sub -department to carry out the 
aforesaid process. Submit 01 original of application document using the form in Appendix 
thereto. In case the applica tion is approved, the customs declarant shall provide information on 
each transportation declaration or transportation document regarding each trip of transport.  
dd. Show cargos for physical verification as required by the customs authority.  
4. Responsib ilities of the Customs sub -department operating at the port of entry:  
a. Receive and handle the customs documents stipulated in Clause 2 of this Article.  
b. Carry out customs sealing for transports used for conveying in -transit cargos if the cargos are 
transported by road.  
c. As for the cargos shipped by sea, inland waterway, air, or rail transport, the customs sub -
department shall carry out customs sealing if the seal of the transportation company is no longer 
intact.  
In case where the customs sub -depart ment can't check the seal of the transportation company for 
cargos shipped to Vietnam by inland waterway transport and can’t carry out customs sealing, the 
customs declarant shall take full responsibility for keeping the cargos intact.  
G/VAL/N/1/VNM/1 
- 196-d. As for the in -transit cargos shipped by land or inland waterway transport, aside from 
implementing the regulations in point b, c, of this Clause, the customs sub -department shall carry 
out customs supervision by using means of technical equipment stipulated in point a, Cl ause 7 of 
this Article.  
dd. Assign customs officers to carry out direct supervision for in -transit cargos stipulated in point 
c Clause 7 of this Article.  
g. Carry out physical verification for cargos of declarant who violates the customs regulations.  
5. Responsibilities of the Customs sub -department within the territory where cargos are undergo 
the process of transloading, warehousing, deconsolidation, changing of transportation models, 
deconsolidation, changing of means of transport and packing together  in one container:  
a. Receive the application document stipulated in point d, Clause 3 of this Article and examine 
the conditions stipulated in Clause 9 of this Article. In case where the application does not meet 
the requirements, the Customs sub -departm ent shall make an announcement of the reasons for 
rejecting it and provide explanation in writing.  
In case where the application meets the stipulated requirements, the customs sub -department 
shall approve the application, return 01 original to the declara nt and keep 01 copy.  
b. Check whether the customs seals and the transportation company seals are broken or not.  
c. Supervise the process of transloading, warehousing, deconsolidation, changing of 
transportation models, changing of means of transport, pac king together in one container and 
carrying out customs sealing.  
d. Carry out customs procedures for cargos transported in different manners.  
6. Responsibilities of the Customs sub -department at the port of exit:  
a. Verify the information provided in the  transportation declaration or in the documents that 
replace the aforesaid declaration available on the customs electronic data processing system.  
b. Examine whether the seals are broken or not, or whether the cargos are intact or not.  
In case where the i n-transit cargos are shipped by inland waterway transport to foreign countries, 
the Customs sub -department at the port of exit shall rely on the information provided in the 
declaration about the route, transportation duration and warnings (if any) to make a decision on 
inspection of the customs seals or the seals of the transportation company.  
c. Carry out physical verification for cargos of declarant who violates the customs regulations.  
7. Customs Supervision:  
G/VAL/N/1/VNM/1 
- 197-a. In-transit cargos shall have customs or transportation company seals. In case where the cargos 
can’t be sealed, the customs declarant shall take full responsibility for keeping the cargos intact.  
As for the in -transit cargos shipped by inland waterway and land transport, aside from having 
custo ms or transportation company seals, they also fall into the case where they can't be sealed, 
the customs authority therefore will use other means of technical equipment to supervise the 
process of transporting the aforesaid cargos based on the result of ri sk analysis and evaluation.  
b. In-transit cargos on 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; cargos on the list of 
exports or imports under perm its, cargos on which special tax is imposed shall be supervised by 
using means of technical equipment.  
c. In-transit cargos which are weapons, bullets, explosive materials and highly dangerous 
commodities shall be supervised by means of technical equipmen t or supervised directly by 
customs officers.  
8. In case force majeure is likely to damage the intactness of shipments, customs sealing, sealing 
by transportation company, or causes cargo fail to be shipped along the predetermined route or 
on schedule, cu stoms declarants, after applying necessary measures to control 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 confirmation or find any solution in accordance with the laws.  
9. The following transit activities shall be carried out at the ports of entry, ports of exit, bonded 
warehouses, container freight stations  (CFS), venues for completing customs procedures at the 
inland ports of entry or exit (depot), inspection and supervision areas for cargos shipped through 
postal service or express delivery services: transshipment, warehousing, changing in 
transportation m odels, changing in means of transport; deconsolidation, packing together in one 
container, carriages carrying in -transit and to be imported cargos, or exported cargos for which 
customs procedures have been completed, in -transit cargos waiting to be exporte d, or in -transit 
cargos packed together with cargos which are exported and imported through postal service or 
express delivery services. <0  
Locations of bonded warehouses, container freight stations, depot, venues for completing 
customs inspection and supe rvision for cargos shipped through postal service or express delivery 
services stipulated in this clause, shall conform to the in -transit routes stipulated by the Ministry 
of Transport.  
10. In -transit cargos packed together in one container, or in carriag es carrying exported cargos 
for which customs procedures have been completed, to be imported cargos, in -transit cargos 
packed together with cargos exported and imported through postal service or express delivery 
services, shall satisfy the following requir ements:  
a. Each commodity shall be packed separately (packages, containers, packing, etc) in order to 
classify the in -transit cargos that are packed together with exported or imported cargos.  
G/VAL/N/1/VNM/1 
- 198-b. In-transit commodities shall belong to the cases where they do not need a transit permit as 
required by the laws or shall not be wine, beer or cigarettes.  
c. To be imported cargos which are packed into one container, in -transit cargos carried in 
carriages and deconsolidated at the venues (except port of entry) sti pulated in Clause 9 of this 
Article do not appear on the list of imported cargos required to follow customs procedures at the 
port of entry.  
d. Exported cargos which are packed together in one container, cargos and in -transit cargos 
carried in carriages, exported cargos shipped through postal service or express delivery services 
and packed together with in -transit cargos shall together go through the same port of exit; the 
aforesaid port of exit shall be international port of exit according to the current regulations  
e. Containers, carriages and equipment used for containing cargos that are shipped through postal 
service or express delivery services shall satisfy the customs sealing requirements.  
Ministry of Finance provides detailed regulations in this A rticle.”  
20. Article 44 is amended as follows:  
“Article 44. Customs procedures, customs supervision and inspection procedures for 
cargos that are transshipped at seaport.  
1. Transshipped cargos moving from a foreign country by sea transport to intermediat e 
destination, and then transited directly from the aforesaid destination to another foreign country 
or to intermediate station at the harbor or other seaport to be shipped to a foreign country. Cargos 
transshipped or shipped between seaports shall be done  by inland waterway or sea transport. 
Cargos are transshipped to foreign countries for only one time or multiple times.  
2. Transshipment activity stipulated in this Article shall include loading and unloading, shipping 
and warehousing cargos as required by  the transporter at the transshipping venue at the port of 
entry or the port of exit.  
The duration of warehousing transshipped cargos shall be no longer than 30 days from the date 
on which the declarant completes the customs procedures at the port of entr y.  
In case where the cargos while being warehoused at Vietnam are taken for transshipment and 
later become damaged, if they require more time to be fixed, then the transshipment deadline 
shall be extended to correspond with the time required for carrying out the fixing activity. The 
extended deadline shall be approved by the customs authority. In case where the cargos are 
transshipped with a permit from the competent authority, the aforesaid authority shall also extend 
the transshipment deadline written on  the permit.  
3. The areas used for transshipping cargos shall be separated from the warehousing areas at the 
seaport. The aforesaid areas shall be equipped with surveillance cameras to serve the need for 
customs supervision of the customs authority. The c argos enter or exit the transshipment areas 
G/VAL/N/1/VNM/1 
- 199-shall be supervised and managed by a software and shall be in connection with the customs 
authority.  
4. The transshipment areas at the Vietnam's seaports shall be upgraded to a special seaport IA 
grade as decide d by the Prime Minister and the Ho Chi Minh City seaport, and shall have 
sufficient technical facilities for carrying out the transshipment in accordance with Clause 3 of 
this Article.  
5. At least 5 days before the first day carrying out the transshipment , the seaport operation 
enterprise shall notify the Customs sub -department in writing about the location for 
transshipment so the aforesaid department can carry out customs supervision. In case where there 
is any change to the total area of transshipment l ocation, the seaport operation enterprise shall 
notify the Customs sub -department in writing before warehousing the transshipped cargos.  
6. Transshipped cargos shall be under customs supervision since they arrive at the seaports of 
Vietnam, throughout the  warehousing and transporting process, until they are shipped out of 
Vietnam. Physical verification shall only be carried out in cases where the entities violate the 
regulations of laws.  
7. Customs documents required for transshipped cargos:  
a. A transpor tation declaration or documents that replace the aforesaid declaration written in the 
form promulgated by the Ministry of Finance.  
b. A manifest of cargos moving into the transshipment areas written in the form promulgated by 
the Ministry of Finance.  
c. Transportation document: 01 copy.  
d. Transit permit issued by the competent authority or written announcement of the result of 
specialized inspection according to the laws: 01 original.  
8. Responsibilities of the customs declarant:  
a. Carry out the custom s procedures in accordance with the regulations in Clause 4, Article 25 
hereof.  
b. Be responsible for keeping the cargos intact, ensure the cargos are protected by customs seals 
or the transportation company seals throughout the shipping and warehousing p rocess at the 
ports.  
c. Show the cargos for physical verification as required by the customs authority.  
d. Ship all the transshipped cargos to foreign countries within the time -limit stipulated in Clause 
2 of this Article.  
G/VAL/N/1/VNM/1 
- 200-9. Responsibilities of the Cus toms sub -department operating at the port of entry:  
a. Receive and handle the customs documents stipulated in Clause 7 of this Article.  
b. Carry out customs supervision for transshipped cargos.  
c. Carry out customs sealing for equipment used for containi ng cargos if the transshipped cargos 
are transported between the posts within the same seaport, and if the equipment no longer has the 
customs or transportation company seals.  
d. Carry out physical verification for transshipped cargos that violate the reg ulations.  
10. Responsibilities of the Customs sub -department at the port of exit:  
a. Verify the information provided in the transportation declaration or in the documents that 
replace the aforesaid declaration available on the customs electronic data proc essing system.  
b. Check the customs seals or the seals of the transportation companies or the intactness of the 
cargos that can't be sealed.  
c. Carry out customs supervision for transshipped cargos that are loaded onto the means of 
transport and shipped o ut of the country.  
d. Carry out physical verification for transshipped cargos that violate the regulations.  
Ministry of Finance provides detailed regulations in this Article.”  
21. Clause 1, Clause 4, Article 48 are amended as follows:  
1. The procedures  for re -exporting the imported cargos that have already completed their 
customs procedures, include:  
a. Re -export cargos in order to return them to the customers.  
b. Re -export to a third country or to a free trade zone.  
4. In case where the commodities ( exclusive of narcotics, weapons, reactionary documents, toxic 
chemicals defined in Schedule 1 of the Chemical Weapons Convention), for which the customs 
procedures have not yet been completed and are kept in the customs supervision area by reason 
of being lost or misdirected, or left unclaimed, or due to someone refuses 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 shipment s are stored shall supervise 
such commodities until they are actually shipped out of the territory of Vietnam at the port of 
entry.  
22. Article 49 is amended as follows:  
G/VAL/N/1/VNM/1 
- 201- 1. Types of equipment used for containing cargos according to the rotation method o f temporary 
importation – re-exportation or temporary exportation – re-importation, include:  
a. Empty container with or without suspension hooks;  
b. Flexible tanks inside containers for liquid storage;  
c. Gas and liquid storage equipment (tanks), which ha ve strong and stable structure, used for 
containing and transporting gas and have numerical symbols printed on the surface, also carried 
by trucks.  
d. Other types of equipment which can be used multiple times for containing exported and 
imported cargos.  
2. The deadline for applying temporary rotation method shall be agreed under the contract 
between a merchant and his/her partner, and registered with the Customs sub -department where 
customs procedures are completed. In case the merchant and his/her partne r enter into an 
agreement on extending the deadline for temporary importation, temporary exportation, the 
customs declarants shall send written notification enclosed with the aforesaid agreement to the 
Customs Sub -department where customs procedures are co mpleted. If the aforesaid merchant 
fails to temporarily export, import commodities by the registered deadline, this violation shall be 
handled in compliance with legal regulations.  
3. Customs documents:  
a. A customs declaration issued by the Ministry of F inance for types of equipment stipulated in 
point d, Clause 1 of this Article.  
b. A manifest of cargos temporary imported or temporary exported, written in the form 
promulgated by the Ministry of Finance for types of equipment stipulated in point a, b, c,  Clause 
1 of this Article.  
c. Transportation documents if cargos are conveyed by means of sea, air or rail transports; cargos 
which are conveyed by means of land transport and which are packed together with imported 
cargos: 01 copy.  
d. Export or import p ermit; a written announcement of the result of specialized inspection 
according to the relevant laws: 01 original.  
4. Customs procedures:  
a. As for the types of equipments stipulated in point a, b, c, Clause 1 of this Article:  
When exporting or importing cargos, the customs declarant shall declare on the manifest of 
temporary import and export, and submit the documents stipulated in point c, d, Clause 3 of this 
Article.  
G/VAL/N/1/VNM/1 
- 202-The Customs Sub -department where customs procedures for temporary importation and 
expo rtation are completed shall monitor, compare and verify the number of temporarily imported 
and exported equipment; carry out physical verification whenever suspicion is detected.  
b. As for the types of equipment stipulated in point d, Clause 1 of this Art icle, the customs 
procedures shall be carried out in accordance with Section 5 of this Chapter.  
5. Venues for completing customs procedures:  
a. As for the types of equipment stipulated in point a, b, c, Clause 1 of this Article, the customs 
procedures sha ll be completed at the Customs Sub -department located at border checkpoints.  
b. As for the types of equipment stipulated in point d, Clause 1 of this Article, the customs 
procedures shall be completed at the Customs Sub -department at border checkpoints, o r Customs 
Sub-departments where customs procedures for importing goods used for manufacturing purpose 
and for production of commodities used for export are completed.  
6. Within the permitted period of temporary importation, re -exportation that the customs  
declarant registers with the customs authority, the equipment used for containing cargos 
according to the rotation method shall not be taxed. In case there is any change to the use 
purpose of equipment, the customs procedures shall be adopted as follows:  
a. Customs declarant shall submit a written explanation for such change to the Customs sub -
department where the manifest of re -imported cargos is registered or the customs procedures for 
such re -importation are completed.  
b. The Director of the Customs Sub -department, where the manifest of re -imported cargos is 
registered or where the customs procedures for such re -imports are completed, shall take 
responsibility to consider the reasons or explanations of the customs declarant; if there is no sign 
of trade frauds, the request made by the customs declarant shall be accepted.  
c. The customs declarant shall follow the customs procedures for importing cargos according to 
Section 5 of this Chapter, at the Customs sub -department where temporary importation is car ried 
out. In case where the customs declarant temporally imports cargos at different Customs Sub -
departments, the aforesaid declarant shall choose only one Customs Sub -department to complete 
the customs procedures.”  
23. Article 50 is amended as follows:  
“Article 50. Customs procedures for temporary import – re-export, temporary export – re-
import of equipment, machinery, heavy equipment, means of transportation, moulds or 
models for production, construction, installation, project execution or experimentati on.  
1. Customs Documents for temporary importation - re-exportation of equipment, machinery, 
heavy equipment, means of transportation, moulds or models.  
G/VAL/N/1/VNM/1 
- 203-a. A customs declaration issued by the Ministry of Finance.  
b. Transportation document, if cargos ar e conveyed by means of sea, air or rail transport: 01 
copy.  
c. Import permit; a written announcement of the result of specialized inspection according to the 
relevant laws: 01 original.  
2. Customs Documents regarding the temporary exportation - re-export ation of equipment, 
machinery, heavy equipment, means of transportation, moulds or models:  
a. A customs declaration issued by the Ministry of Finance  
b. Export permit, a written announcement of the result of specialized inspection according to the 
relevan t laws: 01 original.  
3. The venue for completing customs procedures shall be at the Customs Sub -department located 
at border checkpoints, or at the Express delivery customs sub -department, or Customs Sub -
department within the area where manufacturing faci lities or projects are located.  
 As for the equipment, machinery, means of transport that are temporarily imported – re-
exported, temporarily exported - re-imported for contract manufacturing purpose, or for 
production of commodities for export, or for op eration of export processing enterprise, the 
procedures shall be completed at the convenient Customs Sub -department.  
4.The customs procedures shall be carried out in accordance with Section 5 of this Chapter.  
5. The deadline for applying temporary rotati on method shall be agreed under the contract 
between a merchant and his/her partner, and registered with the customs authority, In case the 
deadline for temporary importation and exportation needs to be extended to serve the purpose of 
production, construc tion, installation for construction, project execution or experimentation as 
agreed between the merchant and his/her partner, the customs declarant shall notify in writing to 
the Customs Sub -department, where customs procedures for temporary importation an d 
exportation are carried out.  
If the customs declarant fails to carry out temporary importation or re -exportation by the agreed 
deadline, this violation shall be handled in compliance with legal regulations.  
6. In case where the temporary import and exp ort enterprise submits the deed of gifts of 
temporarily imported - re-exported, temporarily exported - re-imported machinery, equipment, 
moulds or models used for production, construction, installation, project execution or 
experimentation, they shall foll ow customs procedures in compliance with Section 5 of this 
Article.”  
24. Clause 3, Article 51 is amended as follows:  
G/VAL/N/1/VNM/1 
- 204-“Article 51. Customs procedures for temporary import – re-export of cargo ships or 
aircraft for the purpose of repairing or maintaining th at takes place in Vietnam.  
3. The deadline for applying temporary rotation method shall be agreed under the contract to 
supply repair and maintenance services for ship and aircraft, and shall be registered with the 
Customs Sub -department at the checkpoint s.”  
25. Article 52 is amended as follows:  
“Article 52. Customs procedures for temporary import or export of machinery, equipment, 
components, spare parts or items used for replacing or repairing foreign cargo ships or 
aircraft, or Vietnamese cargo ships or aircraft in foreign countries.  
1. Temporarily imported and exported machinery, equipment, components, spare parts or items 
that are conveyed by cargo ships and aircraft when these transports enter or exit the country, or 
are shipped after or before the se transports enter and exit the country:  
a. The customs declarant must be the operator of ships or aircraft or the agent of the ship or 
aircraft owner.  
b. The customs procedures shall be carried in accordance with Section 5 of this Chapter.  
2. Customs d ocuments:  
a. A customs declaration issued by the Ministry of Finance.  
b. Transportation documents if the cargos are shipped by means of sea, air, rail transport. (except 
when cargos are carried on the incoming transports): 01 copy.  
c. Export or import pe rmit; a written announcement of the result of specialized inspection 
according to the relevant laws: 01 original.  
3. The venue for completing the customs procedures shall be at the Customs Sub -department at 
the checkpoint, or at the Express delivery custo ms sub -department.  
4. As for the machinery, equipment, components, spare parts that are temporarily imported – re-
exported, temporarily exported - re-imported to be repaired or to be used for operation of cargo 
ships and aircraft under the contract signed  with foreign partners to provide repair, maintenance 
and replacement services for the aforesaid ships and aircraft, the venue for completing customs 
procedures shall be carried out at the convenient Customs Sub -department. b. The customs 
procedures shall be carried out in accordance with the guidance on regulations on manufacturing 
of the Ministry of Finance.  
26. Article 53 is amended as follows:  
G/VAL/N/1/VNM/1 
- 205- “Article 53. Customs procedures for temporary import – re-export, temporary export – 
re-import of commoditie s used for fair, exhibition or product launch events.  
1. Customs documents required for temporarily imported – re-exported commodities:  
a. A customs declaration issued by the Ministry of Finance  
b. Transportation documents, if commodities are conveyed by  means of sea, air or rail transport: 
01 copy.  
c. A written permission which is granted by the competent authority for the declarant to organize 
and/or participate in the fair and exhibition events. (Except for the commodities which are 
temporarily import ed – re-exported for product launch events): 01 copy.  
d. Import permit; a written announcement of the result of specialized inspection according to the 
relevant laws: 01 original.  
2. Customs documents required for temporarily exported – re-imported commo dities:  
a. A customs declaration issued by the Ministry of Finance  
b. A written permission which is granted by the competent authority for the declarant to organize 
and/or participate in the fair and exhibition events. (Except for the commodities which are  
temporarily exported – re-imported for product launch events): 01 copy.  
c. Export permit, a written announcement of the result of specialized inspection according to the 
relevant laws: 01 original.  
3. Venue for completing customs procedures shall be at the Customs Sub -department in the area 
where the fair, exhibition, or product launch events are organized, or at the Customs Sub -
department at the checkpoint, express delivery customs sub -department, or at the Customs sub -
department which manages the expor t processing enterprises if these enterprises import to 
Vietnam or export to foreign countries the commodities used for fair, exhibition, or product 
launch events.  
4. Permitted period of re -export, re -import  
a. Commodities used for fair, exhibition, produ ct launch events in Vietnam shall be re -exported 
within 30 days from the date on which the fair, exhibition and product launch events end  
b. Permitted period of temporary exportation of commodities used for fair, exhibition or product 
launch events that t ake place in foreign countries shall be one year from the date on which such 
commodities are temporarily exported; if the aforesaid commodities are not imported within this 
period, they shall be imposed tax and other financial obligations in accordance wit h the laws of 
Vietnam.  
G/VAL/N/1/VNM/1 
- 206-27. Clause 1, Clause 4, Article 54 are amended as follows:  
“1. Temporarily imported – re-exported, temporarily exported – re-imported commodities used 
for work activities such as: Conferences, seminars, scientific researches, educa tion, sports 
competitions, cultural and arts performances, healthcare services, product research and 
development; machinery, equipment, professional tools which are used for work activities within 
the specified period.  
4. Venue for completing the customs procedures shall be at the Customs Sub -department at the 
checkpoint, or at the Express delivery customs sub -department.”  
28. Clause 3, Article 55 is amended as follows:  
“Article 55. Customs procedures for commodities which are temporarily imported - re-
exported, temporarily exported – re-imported for warranty, repair and replacement 
services.  
3. Venue for completing customs procedures shall be at the Customs Sub -department located at 
the checkpoint, Express delivery customs -sub department, or customs sub -department within the 
area where manufacturing facilities or projects are located. The customs procedures for 
commodities, which belong to the export processing enterprises and are temporarily imported – 
re-exported, temporarily exported – re-imported for  warranty, repair and replacement services, 
shall be carried out at the convenient Customs Sub -department.”  
29. Article 55a is added as follows:  
“Article 55a. Customs procedures for other commodities which are temporarily imported – 
re-exported, temporar ily exported – re-imported.  
1. Customs documents required for temporarily imported – re-exported commodities:  
a. A customs declaration issued by the Ministry of Finance  
b. Transportation documents, if commodities are conveyed by means of sea, air or rail transport: 
01 copy.  
c. Import permit; a written announcement of the result of specialized inspection according to the 
relevant laws: 01 original.  
2. Customs documents required for temporarily exported – re-imported commodities:  
a. A customs declaration issued by the Ministry of Finance  
b. Export permit, a written announcement of the result of specialized inspection according to the 
relevant laws: 01 original.  
G/VAL/N/1/VNM/1 
- 207-3. Venue for completing the customs procedures shall be at the Customs Sub -department located 
at the checkpoint, or at the Customs Sub -department within the area where the manufacturing 
facilities and projects are located.  
4. The customs procedures shall be carried out in accordance with Section 5 of this Chapter.  
5. The deadline for applying temp orary rotation method shall be agreed under the contract 
between a merchant and his/her partner, and registered with the customs authority, In case the 
deadline for temporary importation, re -exportation needs to be extended as agreed between the 
merchant a nd his/her partner, the customs declarant shall notify in writing to the Customs Sub -
department, where customs procedures for temporary importation and exportation are carried 
out. If the customs declarant fails to carry out temporary importation, re -expor tation by the 
agreed deadline, this violation shall be handled in compliance with legal regulations.”  
30. Clause 2, Article 59 is amended as follows:  
“2. The outbound, inbound persons are not required to complete customs declaration if they do 
not keep l uggage that exceeds the duty -free limit according to the law on taxation, or do not have 
luggage that is shipped before or after their trips.  
Any commodity carried by inbound, outbound persons which exceeds the duty -free limit but still 
go through the cus toms checkpoint without completing the customs declaration shall be 
considered as illegal imports or exports and shall be handled in accordance with the laws.  
While completing customs declaration, the customs declarant shall not combine the duty -free 
limits of different inbound persons to declare the duty -free limit of one inbound person only, 
except the case where he/she declares for luggage of different persons within his/her family who 
are on the same trip. The customs declaration for duty -free limit sh all be completed for each 
entry.”  
31. Clause 5, Clause 6 and Clause 7 are added to Article 60 as follows:  
“5. The luggage of the inbound person which has total customs value exceeds the duty -free limit 
stipulated in point d, Clause 1, Article 6 of the Go vernment’s Decree No. 134/2016/ND -CP 
dated September 01, 2016, and which appears in the list of commodities that require an import 
permit or commodities that are subject to specialized inspection according to the laws, if its total 
customs value does not e xceed 20 millions Vietnam -dong or if it is a completed product that has 
the total customs value exceeds 20 millions Vietnam -dong, then it does not require an import 
permit or a written announcement of the result of the specialized inspection in order to be  
imported.  
6. The luggage of the inbound person which appears on the list of commodities that require an 
import permit or are subject to specialized inspection according to the laws, if its total customs 
value exceeds the limit stipulated in Clause 5 of t his Article, then the customs declarant shall 
obtain an import permit or a written announcement of the result of the specialized inspection in 
order to import the aforesaid luggage. In case where the customs declarant does not have an 
G/VAL/N/1/VNM/1 
- 208-import permit or a wr itten announcement of the result of the specialized inspection, the luggage 
shall be handled in accordance with the laws.  
7. While completing the customs procedures for importing the luggage which are stipulated in 
Clause 1 of this Article, if the inbound  person does not have a customs declaration which is used 
for outbound persons and stipulated in point c, Clause 2 of this Article, then the aforesaid 
person’s luggage shall not be duty -free according to Clause 1, Article 6 of the Government’s 
Decree No. 1 34/2016/ND -CP dated September 01, 2016, and the inbound person shall carry out 
policies on management of imports in accordance with Clause 5 of this Article.”  
32. Clause 1, Clause 2, Article 61 are amended as follows:  
“1. Customs documents required for in coming aircraft:  
a. A customs declaration of the cargos imported by air transport which is applicable to cargo 
aircraft.  
b. Information about the master bill of lading and house bill of lading for imported cargos which 
is applicable to cargo aircraft.  
c. A list of passengers on board which is applicable to passenger aircraft.  
d. List of pilot team members on board.  
dd. Manifest of checked luggage which is applicable to passenger aircraft.  
e. Booking status of passengers (PNR)  
g. The information about th e flight shall include air route, flight number, name of the airlines, 
checkpoint, number of passengers and their arrival time.  
2. Customs documents required for outgoing aircraft:  
a. A customs declaration of the cargos exported by air transport which is applicable to cargo 
aircraft.  
b. A list of passengers on board which is applicable to passenger aircraft.  
c. List of pilot team members on board.  
d. Manifest of checked luggage which is applicable to passenger aircraft.  
dd. Booking status of passengers  (PNR)  
e. The information about the flight shall include the air route, flight number, name of the airline, 
checkpoint, number of passengers and their departure time.”  
G/VAL/N/1/VNM/1 
- 209-33. Article 62 is amended as follows:  
“Article 62. Duration for providing customs docu ments.  
1. As for incoming aircraft:  
a. For 3 hour -flights, the duration shall be no later than 03 hours prior to the landing of the 
aircraft at Vietnam’s first airport.  
b. For less than 3 hour -flights, the duration shall be no later than 30 minutes prior  to the landing 
of aircraft at Vietnam’s first airport.  
c. The duration for providing information regarding the booking status of the passengers (PNR) 
shall be no later than 24 hours prior to the expected landing time of the aircraft.  
2. As for outgoing aircraft:  
 a. Duration for providing customs documents shall be right after the airline completes necessary 
procedures for the exported commodities or for the passengers who comes to the airport before 
the aircraft takes off. But the declaration of exporte d cargos and the bill of lading shall be 
submitted within 01 hour after the aircraft takes off.  
b. The duration for providing information regarding the booking status of passengers (PNR) shall 
be no later than 24 hours prior to the expected landing time o f the aircraft.  
3. As for in -transit aircraft:  
When landing, the duration shall be in accordance with Clause 1 of this Article; when departing 
and having to complete customs declaration, the duration shall be in accordance with Clause 2 of 
this Article.  
4. Duration for submitting written documents.  
a. As for the incoming aircraft, the customs declarant shall submit the written documents to the 
customs authority right after and no later than 30 minutes from the moment the aircraft lands and 
stops at the s pecified location.  
b. As for the outgoing aircraft, the customs declarant shall submit the written documents to the 
customs authority right after and no later than 30 minutes from the moment the airline completes 
the necessary procedures for the exported commodities and for outbound passengers.  
c. As for the in -transit aircraft, the customs declarant shall submit the documents in accordance 
with point a or b of this Clause.  
5. The customs declarant shall submit the documents stipulated in Clause 1, Claus e 2, Article 61 
hereof in the form of electronic documents to the customs authority through the National single -
G/VAL/N/1/VNM/1 
- 210-window portal; the standards of information provided in the above customs documents shall be 
in accordance with the regulations of the Ministry of Finance; if the customs declarant does not 
have information about the secondary airway bill of lading, then the issuers of secondary airway 
bill of lading shall send the above information through the National single -window portal within 
the duration sti pulated in Clause 1 of this Article.  
In case where the customs declarant fails to complete the electronic transactions, he/she shall 
submit to the customs authority the written documents using the form issued by the Ministry of 
Finance. The customs declar ant shall submit the electronic documents through the National 
single -window portal right after the system is fixed.  
6. Any changes made by the customs declarant to the customs documents or declared 
information regarding the incoming, outgoing and in -transit aircraft shall be sent through the 
National single -window portal. Duration for submitting the amended information:  
a. As for the documents stipulated in Clause 1, Article 61 hereof, the changes shall be submitted 
before or right after the aircraft land s at the specified location, except the changes made to the 
information stipulated in point b, Clause 1, Article 61, hereof shall be submitted before or after 
the aircraft lands, and changes to the information stipulated in point e, Clause 1, Article 61 
hereof shall be submitted no later than 08 hours prior to the landing time of the aircraft.  
The customs declarant shall submit to the customs authority the written explanation and proofs 
of changes to the documents stipulated in point b, Clause 1, Article 6 1 hereof.  
b. The changes made to the documents stipulated in Clause 2, Article 61 hereof shall be 
submitted before the aircraft takes off, except the changes to information in point a, Clause 2, 
Article 61 hereof shall be submitted within 24 hours from th e moment the aircraft takes off, and 
the changes to the information stipulated in point dd, Clause 2, Article 61 hereof shall be 
submitted no later than 08 hours prior to the departure of the aircraft.  
The customs declarant shall submit to the customs aut hority the written explanation and proofs 
of amendments to the documents stipulated in point a, Clause 2, Article 61 hereof.  
c. When the in -transit aircraft lands, the changes shall be submitted in accordance with point a of 
this Clause, and when the airc raft takes off, the changes shall be submitted in accordance with 
point b of this Clause.  
7. Handling changes of customs documents of outcoming, incoming and in -transit aircraft.  
a. The National single -window portal shall receive the changed information and automatically 
reply to the customs declarant about information regarding the customs documents stipulated in 
Clause 1and Clause 2, Article 61 hereof.  
b. The Customs authority where the customs procedures for incoming, outgoing and in -transit 
aircraft are completed, shall access the changed information submitted through the National 
single -window portal in order to carry out the process of managing, supervising, examining the 
G/VAL/N/1/VNM/1 
- 211-equipment and commodities stipulated in the regulations, and shall provide inf ormation to the 
units and authorities to carry out the professional approaches.”  
34. Clause 1, Clause 2, Article 63 are amended as follows:  
“1. Receiving and handling customs documents for outgoing, incoming and in -transit aircraft:  
a. The National singl e-window portal shall receive the declaration and reply automatically to the 
customs declarant about the approval if the declaration is completed fully, if not, the system shall 
request the declarant to submit additional documents.  
If the customs declaran t fails to submit additional documents as requested by the system, the 
Director of the customs sub -department managing the airport shall handle this situation in 
accordance with point b of this Clause.  
b. The customs sub -department managing the airport sh all access the information from the 
National single -window portal, or rely on the information from the written documents or other 
information to examine, summarize and analyze the customs documents.  
If the customs declarant does not provide additional doc uments sufficiently as required by the 
customs authority, or the aforesaid authority has reasonable grounds to verify that there are 
commodities smuggled and carried illegally on the aircraft, then the Director of the Customs 
Sub-department shall make a de cision on supervision and levels of physical verification for the 
aforesaid aircraft, or carry out other professional approaches in accordance with the laws.  
c. If the Airport Authority, Law Court, Police Office and other competent authorities submit a 
written document requesting the customs sub -department to cancel the customs procedures for 
the outgoing, incoming aircraft, then the Director of the customs sub -department shall 
collaborate with the authorities to handle the situation in accordance with the  laws.  
d. The duration for completing the customs procedures for the outgoing, incoming and in -transit 
aircraft shall be no later than 01 hour from the time the customs declarant submits or presents the 
sufficient customs documents stipulated in Article 6 1 hereof.  
2. Customs supervision for outgoing, incoming and in -transit aircraft:  
a. The customs authority shall rely on the information announced by the airport operation 
enterprise as stipulated in Article 64 hereof to carry out supervision for outgoing , incoming and 
in-transit aircraft throughout the time the aforesaid aircraft landing at the airports.  
b. During the supervision time, if the customs authority verifies that there are commodities 
smuggled and carried illegally on the aircraft, it shall ca rry out inspection, prevention and 
impoundment for the aforesaid commodities according to the laws.”  
35. Clause 1 is amended; Clause 3 and Clause 4 are added to Article 64 as follows:  
G/VAL/N/1/VNM/1 
- 212-1. No later than 24 hours for regular flights or 01 hour for irregular flights, before the arrival of 
incoming aircraft and before the airlines complete the airway procedures for outbound 
passengers and exported freight, the airport operation enterprise shall not be responsible for 
providing the following information for the Customs sub -department:  
a. Aircraft nationality.  
b. Type of aircraft.  
c. Flight itinerary  
d. Arrival and departure schedule.  
Dd. Locations where aircraft park.  
e. Passenger entrance gates.  
g. Duration of loading and unloading cargos onto or off aircraft .  
2. The airport operation enterprise shall notify the customs authority about the amendments made 
to the regulations stipulated in Clause 1 of this Article no later than 01 hour before the arrival 
and departure time of the aircraft.  
3. The airport opera tion enterprise shall not be responsible for sharing the information data from 
the cameras with the customs authority to serve the purpose of carrying out customs supervision 
for outgoing, incoming and in -transit aircrafts and exported imported and transit ed commodities.  
4. The responsibilities of the airline or its representative:  
a. Provide sufficient, accurate and clear customs documents regarding the outgoing, incoming 
and in -transit aircraft as required and shall meet the stipulated deadline.  
b. Take  full responsibility before the laws about the authenticity of the declaration and the 
documents submitted to the National single -window portal; and about the information 
consistency between the documents kept at the enterprise and the documents kept at th e customs 
authority.”  
36. Article 65 is amended as follows:  
“Article 65. Customs documents regarding the outgoing, incoming and in -transit ships.  
1. As for incoming ships:  
a. General declaration.  
b. Manifest of cargos which is applicable to the cargo s hips.  
G/VAL/N/1/VNM/1 
- 213-c. Information about the master bill of lading and house bill of lading for imported cargos which 
is applicable to cargo ships.  
d. List of ship crew.  
dd. Manifest of personal luggage carried by ship crew or ship employees.  
e. Declaration of ship’s stores.  
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 ship:  
a. General declaration.  
b. Manifest of cargos which is applicable to th e cargo ships.  
c. List of ship crew.  
d. Manifest of personal luggage carried by ship crew or ship employees.  
dd. Declaration of ship’s stores.  
e. List of passengers on board which is applicable to passenger ships.  
g. Manifest of dangerous cargos which i s applicable to dangerous cargo ships  
When completing customs procedures for outgoing ship, if there is any change made to the 
declared information, the customs declarant shall only submit the general declaration stipulated 
in point a of this Clause.  
3. As for in -transit ship:  
When the in -transit ship entering the customs territory, the customs declarant shall submit the 
entry customs documents stipulated in Clause 1 of this Article; when the aforesaid ship exiting 
the territory, if there is any change ma de by the customs declarant to the customs documents, 
he/she shall submit the changed documents instead.  
4. Customs documents for ships change destinations:  
The customs declarant shall submit customs documents stipulated in Article 95, Article 97, 
Decree No. 58/2017ND -CP dated May 10, 2017 of the Government.”  
37. Clause 1, Clause 4, Article 66 are amended as follows:  
G/VAL/N/1/VNM/1 
- 214-“1. As for incoming ship:  
a. Manifest of the cargos and information about the secondary seaway bills of lading shall be 
submitted no later than 12 hours before the estimated arrival time of the ships regarding ships 
with itineraries of less than 5 days; as for the ships with other itineraries, the manifest and 
information shall be submitted no later than 24 hours before the estimated arrival time of the 
ships.  
b. Customs documents stipulated in point a, d, dd, e, g, h, Clause 1, Article 65 hereof shall be 
submitted no later than 08 hours before the estimated time of arrival of the ship.  
4. The customs declarant shall submit the customs docum ents stipulated in Clause 1, Clause 2 
and Clause 3, Article 65 hereof, through the National single -window portal and satisfy the 
information standards promulgated by the Ministry of Finance. If the customs declarant does not 
have sufficient information abo ut the secondary seaway bill of lading, then issuer shall submit 
the information about the above bill through the National single -window portal within the time 
stipulated in Clause 1 of this Article.  
If the system fails to perform the electronic transacti ons or if the customs declarant submits 
written documents, then the aforesaid declarant shall submit the written documents stipulated in 
Clause 1, Clause 2, Clause 3, Article 65 hereof in accordance with the regulations of the Ministry 
of Finance, no later  than 02 hours from the moment the ship lay at anchor at the port, or no later 
than 04 hours from the moment the ship lay at anchor at a different place within the port 
according to the plan.  
The customs declarant shall submit the electronic information t hrough the National single -
window portal right after the system gets fixed.”  
38. Article 67 is amended as follows:  
“Article 67. Receive and handle customs documents.  
1. Receiving and handling customs documents for incoming, outgoing and in -transit ships :  
a. The customs authority shall access customs information through the National single -window 
portal for 24 hours per day and 07 days per week.  
If the customs declarant submits sufficient declaration that satisfies the information standards, 
then the cu stoms authority shall send the approval of such declaration through the National 
single -window portal.  
The customs authority shall provide explanation in writing to the customs declarant if the 
declaration is not sufficient and require the aforesaid decla rant to provide additional documents 
through the National single -window portal.  
G/VAL/N/1/VNM/1 
- 215-b. The Director of the Customs Sub -department shall make a decision on physical verification 
for the ship that has commodities which are smuggled and illegally carried, or sha ll carry out 
other professional approaches in accordance with the laws.  
c. If the customs declarant submits customs documents in writing, the customs authority shall 
receive and examine the documents stipulated in Article 25 hereof, and notify the port au thority 
to complete the customs procedures for the incoming or outgoing ship. If the customs documents 
are insufficient, the customs authority shall request the declarant to submit additional documents.  
d. If the following authorities request the customs authority to postpone the custom procedures: 
Maritime Administration, Law Court, police office, border post, quarantine authority; then the 
customs authority shall cooperate with other authorities to handle this situation in accordance 
with the laws.  
2. Receiving and handling customs documents for in -transit ships and ships that change 
destinations:  
a. At the port where the ship arrives, the customs authority shall carry out the activities stipulated 
in Clause 1 of this Article and also examine the docume nts submitted through the National 
single -window portal to access the information regarding the incoming or outgoing ship.  
If the ship has any plan to change to a different destination in Vietnam, the Customs Sub -
department within the area where the ship arrives, or the Customs Sub -department within the 
area where the ship exits, shall receive the documents submitted by the Maritime Administration, 
transportation company or shipping agent regarding the changing destination of the ship, and 
shall send the s hipping report stipulated in the regulations of the Ministry of Finance to the 
Customs Sub -department within the area where the ship is expected to arrive at the next arrival 
port.  
b. At the arrival port or exiting port:  
The customs sub -department at the next port of arrival shall receive the shipping report and 
notify the customs sub -department that sent the aforesaid report and also complete customs 
procedures for the outgoing ship in accordance with Clause 1 of this Article.  
c. If the ship has any plan  to arrive at another port in Vietnam, the customs sub -department shall 
implement the regulations stipulated in point a of this Clause.  
If the customs fails to carry out the electronic transactions and if the customs declarant submits 
documents in writing : 
The cutsoms authority within the area where the ship arrives or exits shall make a shipping report 
issued by the Ministry of Finance, seal it and attach together with the customs documents 
stipulated in Clause 3, Article 65 hereof and give them to the de clarant to submit to the customs 
authority where the ship arrives or exits at the next port.  
G/VAL/N/1/VNM/1 
- 216-The customs authority at the next arrival or exit port shall receive the sealed customs documents 
from the aforesaid declarant, notify the previous customs author ity and complete customs 
procedures for the outgoing ship in accordance with the laws.  
3. Responsibilities of the customs declarant:  
Declare the information stipulated in Clause1, Clause 2, Article 65, Article 66 hereof when the 
ship enters or exits the p ort.  
Submit the customs documents stipulated in Article 95, Article 97, of the Government’s Decree 
No. 58/2017/ND -CP dated May 10, 2017 through the National single -window portal when the 
ship change destination.  
4. If there is any change to the customs d ocuments regarding the incoming, outgoing and in -
transit ship, the customs declarant shall submit additional documents through the National 
single -window portal to the customs authority. Deadline for submitting additional information:  
a. For the customs do cuments stipulated in point b, point c, Clause 1, Article 65, the deadline for 
submitting additional documents shall be before or immediately after the ship arrives at the port; 
and the customs declarant shall also submit the explanation about the changes in writing to the 
customs authority.  
b. For the customs documents stipulated in Clause 2, Article 65 hereof except documents 
stipulated in point b, Clause 2, Article 65, the deadline for submitting additional documents shall 
be within 24 hours from the mo ment the ship exits the port, and the customs declarant shall 
submit the explanation about the changes in writing to the customs authority.  
c. For the in -transit ships or ships that change destinations, the deadline is stipulated in point a of 
this Clause  when the ships enter the port or in point b when the ships exit the port.  
d. If the customs declarant submits additional documents in writing to the customs authority, the 
deadline is stipulated in point a, point b, point c of this Clause.  
5. Handling a dditional documents for the outgoing, incoming, in -transit ships or ships that 
change destinations:  
The customs authority within the area where the customs procedures are completed shall rely on 
the written explanation submitted by the customs declarant to  examine the additional documents 
and shall:  
a. Update information to the system or provide explanation in writing if it rejects the additional 
documents.  
b. Carry out management and/or supervision procedures according to the laws and provide 
information for the units or authorities to carry out other relevant professional approaches.  
G/VAL/N/1/VNM/1 
- 217-6. The duration for customs authority to complete customs procedures for outgoing, incoming, 
in-transit ships or ships that change destinations shall be no longer than 01 ho ur from the 
moment the declarant submits the documents stipulated in Article 65 hereof.”  
39. Article 68 is amended as follows:  
“Article 68. Responsibilities of the Maritime Administration, seaport operation enterprises, 
captains and transportation compani es or transportation company representatives.  
1. Responsibilities of the Maritime Administration:  
a. Promptly notify the customs authority or other regulatory agencies at the seaport for 
collaboration purpose right after receiving the confirmation of the arrival time or expected 
exiting time of the ship.  
b. Promptly notify the customs authority and other regulatory agencies at the seaport about the 
time and location for the ship to lay anchor right after deciding to allow the incoming, outgoing 
and in -transit ships to move into the seaport or change locations for laying anchor (if any).  
c. Send the exit permit or maneuvering decision to the customs authority at the same seaport 
through the National single -window portal. If the maritime administration does  not have access 
to the National single -window portal, then right after issuing the exit permit or maneuvering 
decision, it shall send 01 copy of the aforesaid document to the customs authority.  
2. Responsibilities of the seaport operation enterprise:  
a. Share camera datas with the customs authority to serve the purpose of carrying out customs 
supervision for the ships and the exported and imported cargos which are stored at the seaport.  
b. Notify the customs authority about the location of the expected warehouse that stores imported 
cargos before unloading the cargos at the seaport.  
c. Collaborate in customs supervision and inspection for the exported or imported cargos that are 
stored at the seaport according to the Law on customs and guidance of the M inistry of Finance.  
3. Responsibilities of the Captain:  
a. Operate the ship towards the right shipping line and lay anchor at the right port as guided by 
the competent authority from the moment it arrives at Vietnam's port of entry until it arrives at 
the customs territory, and from the time it exits the customs territory until it exits Vietnam. If the 
shipping line is changed, the location for laying anchor shall be permitted by the competent 
authority.  
b. Can only transport cargos and items from the shi p at the location for laying anchor when 
permitted by the customs authority.  
G/VAL/N/1/VNM/1 
- 218-4. The responsibilities of the transportation company and its representative:  
a. Provide sufficient, accurate and clear customs documents for outgoing, incoming, in -transit 
ships  and ships that change destinations by the deadline stipulated in the regulations.  
b. Take full responsibility before the laws about the authenticity of the declaration and the 
documents submitted to the National single -window portal; and about the inform ation 
consistency between the documents kept at the enterprise and the documents kept at the customs 
authority.”  
40. Clause 1, Clause 2, Article 70 are amended as follows:  
“1. At inland intermodal rail terminals:  
a. Written confirmation of the order of tr ains 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 (if any): 02 copy.  
c. Manifest of the cargos transported at the above terminals. The  manifest shall be written in the 
form issued by the Ministry of Finance: 01 original.  
d. A list of passengers on board and passengers who complete the customs procedures at the 
international intermodal rail terminals located in inland areas (if any): 01 original.  
2. At the international intermodal rail terminal at borders:  
a. Documents stipulated in point b, point c, Clause 1 of this Article.  
b. Intermodal freight transfer document.  
c. Bill of lading (if any): 01 copy.  
d. Written confirmation of trai n order: 01 original.  
dd. A list of passengers on board and passengers who complete the customs procedures at the 
international intermodal rail terminals located at borders (if any): 01 original.”  
41. Clause 4 is added to Article 71 as follows:  
“4. The H ead of the terminal and the train or the legal representative shall submit the documents 
stipulated in Article 69, Article 70 hereof using the form promulgated by the Ministry of 
Finance.”  
42. Point e, Clause 1, is added to Article 72 as follows:  
G/VAL/N/1/VNM/1 
- 219-“e. If there is any sign of cargos being illegally transported, the Director of the sub -department 
shall carry out physical verification for these cargos or other professional approaches according 
to the laws.”  
43. Article 74 is amended as follows:  
“Article 74. Customs documents for incoming cars, motorbikes.  
1. As for incoming cars, motorbikes (temporarily imported foreign cars, and motorbikes; re -
imported Vietnamese cars, and motorbikes) the customs declarant shall submit:  
a. The original of intermodal transp ortation permit granted by the competent agency.  
b. The original of vehicle registration certificate for temporarily imported foreign cars, and 
motorbikes.  
c. 01 original of the list of passengers which is applicable to passenger cars.  
d. The original o f customs declaration of temporarily imported - re-exported road transport; or 
the original of the customs declaration of temporarily exported - re-imported road transport 
which is certified by the Customs sub -department at the border gate where customs pr ocedures 
for temporarily export are completed.  
dd. As for cars and motorbikes belong the organizations or individuals of a third country that are 
not subject to entities of the international agreement to which the Government of Vietnam is a 
signatory, whe n enter the port of entry, the customs declarants shall submit the documents 
stipulated in point a, b, c, d of this Clause and the permit or approval from the competent 
authority of Vietnam.  
2. As for the cars allowed to move into Vietnam under the Conven tion on facilitation of 
passenger and commodity transportation across borders between Greater Mekong Subregion 
countries, provisions enshrined in such Convention and guiding documents shall prevail.  
3. As for the cars designed with right -handed drive syst em as stipulated in the Government’s 
Decree No. 80/2009/ND -CP dated October 10, 2009 and vehicles moved into Vietnam by 
foreigners for the purpose of tourism as stipulated in the Government's Decree No. 
152/2013/ND -CP dated November 04, 2013, the customs d ocuments shall include:  
a. The original of the written permit granted by the Ministry of Transport.  
b. The original of vehicle registration certificate.  
c. The original of the customs declaration of temporarily imported – re-exported road transport.  
44. Clause 1, Clause 3, Article 75 are amended as follows:  
G/VAL/N/1/VNM/1 
- 220-“1. As for outgoing cars, motorbikes (temporarily exported Vietnamese cars, motorbikes; re -
exported foreign cars, motorbikes), the customs declarant shall submit or present the following:  
a. The orig inal of intermodal transportation permit granted by the competent agency.  
b. The original of vehicle registration certificate for temporarily exported Vietnamese cars, 
motors and motorbikes.  
c. 01 original of the list of passengers which is applicable to  passenger cars.  
d. The original of customs declaration of temporarily exported - re-imported road transports 
issued by the Ministry of Finance; or the original of the customs declaration of temporarily 
imported - re-exported road transports which is cert ified by the Customs sub -department at the 
border gate where customs procedures for temporarily import are completed.  
3. As for the cars designed with right -handed drive system as stipulated in the Government’s 
Decree No. 80/2009/ND -CP dated October 10, 2 009 and vehicles moved into Vietnam by 
foreigners for the purpose of tourism as stipulated in the Government's Decree No. 
152/2013/ND -CP dated November 04, 2013, the customs documents shall include:  
a. The original of the written permit granted by the Mini stry of Transport.  
b. The original of vehicle registration certificate.  
c. The original of customs declaration of temporarily imported - re-exported road transports 
which is certified by the Customs sub -department at the border gate where customs procedu res 
for temporarily imports are completed.”  
45. Article 76 is amended as follows:  
“Article 76. Deadline for providing customs documents.  
1. As incoming cars and motorbikes: When the cars and motorbikes arrive at the border gates, 
the drivers or the legal  representatives shall submit or present to the border gate Customs Sub -
department the documents stipulated in Article 74 hereof.  
2. As for outgoing cars and motorbikes: When the cars and motorbikes arrive at the border gates, 
the drivers or the legal rep resentatives shall submit or present to the Customs Sub -department the 
documents stipulated in Article 75 hereof.”  
46. Article 77 is amended as follows:  
“Article 77. Customs procedures, customs supervision and inspection procedures for 
outgoing and incom ing cars and motorbikes.  
1. Responsibilities of the customs declarant:  
G/VAL/N/1/VNM/1 
- 221-a. Write and sign the customs declaration for temporarily imported – re-exported, temporarily 
exported – re-imported road transport, using the form issued by the Ministry of Finance; s ubmit 
and present the customs documents stipulated in Article 74, 75, 76 hereof. Take the vehicles to 
the scanning area as required by the customs authority.  
b. If the customs declarant can't submit the customs declaration of temporarily imported - re-
exported or the customs declaration of temporarily exported - re-imported of road transport 
which is certified by the Customs Sub -department, then the aforesaid declarant shall provide 
explanation in writing and rewrite the customs declaration of temporarily imported – re-exported 
or the customs declaration of temporarily exported - re-imported road transport.  
2. Responsibilities of the customs authority:  
a. Receive the customs documents submitted by the customs declarant and put this information 
into the man agement software for road transports.  
b. Examine the information provided in the customs documents according to the Article 74, 75 
hereof and according to the Government’s regulations on managing foreign vehicles which are 
moved into Vietnam.  
c. Reject r eceiving application which is insufficient and invalid, and provide explanation about 
this decision and information regarding the additional documents required to submit.  
d. Print out the customs declaration of temporarily imported – re-exported vehicles or the 
declaration of temporarily exported —re-imported vehicles from the system when the application 
is sufficient and valid. Append the customs authority’s seal and the "VIETNAM CUSTOMS" 
seal promulgated by the Director of the General Department of Custom s on the declaration; give 
the aforesaid declaration to the customs declarant to complete the customs procedures for re -
imported or re -exported vehicles; and keep the aforesaid declaration.  
dd. Provide free customs declaration of means of transport for th e declarant when the 
management software does not work; and provide guidance on declaring information for the 
declarant.  
e. Apply risk management method to inspection of customs documents, physical verification and 
confirmation of temporary import - re-export or temporary export – re-import of incoming or 
outgoing cars and motorbikes.  
3. Customs inspection for incoming and outgoing vehicles:  
The Director of the Customs sub -department, when relying on the risk management method or 
having reasonable ground s to verify that there are commodities which are smuggled or illegally 
carried on the vehicles, shall make a decision on physical inspection for the aforesaid vehicles or 
carry out other professional approaches according to the laws.  
4. Customs supervisio n for the incoming and outgoing cars and motorbikes.  
G/VAL/N/1/VNM/1 
- 222-a. Within the customs controlled area, the customs authority shall take charge and use technical 
equipment to carry out supervision for incoming and outgoing cars and motorbikes..  
b. Outside the custom s controlled area, the police office shall take charge and cooperate with 
related departments to carry out inspection and supervision for the incoming and outgoing cars 
and motorbikes.  
5. Complete procedures for Single Windows Inspection/ Single Stop Insp ection (abbreviated as 
SWI/SSI) or National single -window system.”  
47. Article 77a is added as follows:  
“Article 77a. Customs procedures for special cases:  
1. If the transports conveying passengers have a fixed schedule or regularly exit or enter the 
same port according to the intermodal transportation permit, then the drivers are required to 
submit customs declaration only once (01) within 30 days. Other outgoing and incoming period 
shall be updated to the book or the system by the customs authority and  this authority shall also 
liquidate the customs declaration for the last re -export or re -import.  
2. If the outgoing or incoming means of transport are heavy rescue vehicles without a permit, 
then the customs procedures shall be carried out as follows:  
a. The drivers of the incoming or outgoing heavy rescue vehicles shall provide information in the 
customs declaration and present the documents related to the vehicles and also their identity 
documents.  
b. The customs authority shall receive the documents s ubmitted by the declarant, carry out 
physical verification for the vehicles, update information to the management software of road 
transport and notify the related units or organizations for the purpose of collaborating with each 
other to keep track and ha ndle customs documents.  
3. If the cars have personalized license plates of border area’s economic zone:  
a. The cars with the personalized license plates when entering the port shall complete the 
customs procedures for temporary import - re-export accordin g to the laws;  
b. If the cars with personalized license plates have an intermodal transportation permit, then they 
shall complete the customs procedures for temporary export - re-import according to the laws.  
4. If the vehicles including cars and motorbike s of the organizations or individuals of a third 
country that are not subject to entities of the international agreement to which the Government of 
Vietnam is a signatory, then during the process of exiting or entering Vietnam, the declarants of 
the afores aid vehicles shall submit a permit granted by a Vietnam's competent authority in order 
to complete the their customs procedures.  
G/VAL/N/1/VNM/1 
- 223-5. The in -transit vehicles while entering or exiting the port shall complete customs procedures 
stipulated in Article 74, 75, 76, and 77 hereof.  
6. When completing the customs procedures for temporary importation, the declarants of 
vehicles of organizations or individuals of a neighboring country signing the bilateral transport 
agreement with Vietnam shall submit a permit grante d by the Vietnam’s competent authority in 
order to export the aforesaid vehicles to another neighboring country which signs the aforesaid 
agreement with Vietnam.”  
48. Article 79 is amended as follows:  
“Article 79. Customs procedures for waterway transport s which enter or exit through 
waterway border checkpoints.  
1. As for the customs documents for the incoming waterway transports (temporarily imported 
foreign boats or canoes; re -imported Vietnamese boats or canoes), the customs declarant is 
required to su bmit or present the following documents:  
a. The original of the waterway transport permit across borders granted by a competent authority.  
b. The original of transport registration certificate for temporarily imported foreign waterway 
means of transport.  
c. 01 original of customs declaration of temporarily imported – re-exported waterway transports, 
or 01 original of customs declaration of temporarily exported – re-imported waterway transports, 
certified by the bordergate Customs Sub -department where custo ms procedures for temporary 
export are completed.  
d. 01 original of the list of passengers on board (if any).  
dd. The original of manifest of materials and articles stored on board  
e. The original of manifest of personal luggage carried by boat crew or boat employees.  
g. 01 original of manifest of cargos which is applicable to cargo boats.  
h. 01 original of the list of passengers which is applicable to passenger boats.  
2. Customs documents for outgoing waterway transports (re -exported foreign boats or canoes, 
temporarily exported Vietnamese boats or canoes), the customs declarant is required to submit or 
present the following documents:  
a. The original of the waterway transport permit across borders granted by a competent authority.  
b. The original of t ransport registration certificate for temporarily exported Vietnamese 
waterway transports.  
G/VAL/N/1/VNM/1 
- 224-c. 01 original of customs declaration of temporarily exported – re-imported waterway transports, 
or 01 original of customs declaration of temporarily imported – re-exported waterway transports, 
certified by the border gate Customs Sub -department where customs procedures for temporary 
import are completed.  
d. 01 original of the list of passengers on board (if any).  
dd. The original of manifest of materials and artic les stored on board; use the form issued by the 
Ministry of Finance.  
e. 01 original of the manifest of personal luggage carried by boat crew or boat employees.  
g. 01 original of manifest of cargos which is applicable to cargo boats.  
h. 01 original of the  list of passengers which is applicable to passenger boats.  
3. Responsibilities of the customs declarant: Write and sign the customs declaration of 
temporarily imported – re-exported waterway transports or the customs declaration of 
temporarily exported -re-imported waterway transports using the form issued by the Ministry of 
Finance; submit customs documents of outgoing or incoming waterway transports (boats, 
canoes) according to Clause 1, Clause 2 of this Article; take full responsibility about the 
authe nticity of the information provided for the customs authority.  
If the customs declarant can’t submit or present the customs declaration of temporarily imported 
– re-exported waterway transports or the customs declaration of temporarily exported - re-
impor ted waterway transports which is certified by the border gate Customs Sub -department, 
then the aforesaid declarant shall provide explanation in writing and rewrite either of the above 
customs declaration.  
If the electronic system works well, the customs d eclarant shall provide information through this 
system according to the regulations.  
4. Receiving and handling customs documents:  
a. The customs authority shall receive the customs documents and apply risk management 
method to inspection of the aforesaid documents, physical verification and confirmation of 
temporary import – re-export or temporary export – re-import for incoming and outgoing 
waterway transports.  
If the customs documents are insufficient and invalid, the customs authority shall reject rece iving 
the aforesaid documents, and provide explanation about this rejection and information regarding 
the additional documents required to submit for the customs declarant.  
When the application is sufficient and valid, the customs authority shall print ou t the customs 
declaration of temporarily imported – re-exported waterway transports or the declaration of 
temporarily exported —re-imported waterway transports from the system; append the customs 
G/VAL/N/1/VNM/1 
- 225-authority’s seal and the "VIETNAM CUSTOMS" seal promulgated b y the Director of the 
General Department of Customs on the declaration; give the aforesaid declaration to the customs 
declarant to complete the customs procedures for re -imported or re -exported waterway 
transports; and keep the aforesaid declaration.  
b. During the supervision time, if the customs authority verifies that there are commodities 
smuggled and carried illegally, the customs authority shall carry out inspection, prevention and 
impoundment for the aforesaid commodities according to the laws.  
5. As for foreign boats transit via Vietnam to Cambodia or foreign boats from Cambodia transit 
via Vietnam to go broad; or Vietnamese boats or Cambodian boats with (IMO) number that enter 
or exit Vietnam through the Tien and Hau rivers, the customs procedures for the aforesaid boats 
shall be carried out in accordance with Article 65, 66, 67, 68 hereof.  
6. Customs supervision for the waterway transports.  
a. Within the customs controlled area, the customs authority shall use technical equipment to 
carry out sup ervision for incoming and outgoing waterway transports.  
b. Outside the customs controlled area, the police office shall take charge and cooperate with 
related departments to carry out inspection and supervision for the incoming and outgoing 
waterway trans ports.”  
49. Clause 2, Clause 3, Clause 5, Clause 6, Article 81 are amended as follows:  
“2. Transports of individuals or organizations that move into border areas for the purpose of 
delivering or taking delivery of commodities shall include:  
a. Light truc ks moved from foreign countries into border areas or venues within the border area’s 
economic zone for the purpose of delivering imports or taking delivery of exports.  
b. Light trucks move out of Vietnam’s border areas for the purpose of delivering export s or 
taking delivery of imports, and later come back to Vietnam.  
c. Foreign boats or ships that move into the border areas or venues within the border area's 
economic zone for the purpose of delivering imports or taking delivery of exports.  
d. Boats or s hips move out of Vietnam’s border areas for the purpose of delivering exports or 
taking delivery of imports, and later come back to Vietnam.  
The permitted duration for the transports stipulated in point a, b, Clause 2 of this Article to 
deliver and take d elivery of commodities shall not be longer than 48 hours, and the permitted 
duration for the transports stipulated in point c, d, Clause 2 of this Article shall be no longer than 
72 hours.  
G/VAL/N/1/VNM/1 
- 226-As for the transports stipulated in this Clause, the driver shall present the identity documents 
(driver license, ID card or passport, the date of issue of these documents) and/or the transports 
registration documents to the customs authority in order for them to examine and supervise the 
aforesaid documents in accordanc e with the laws.  
3. Simple transports are human -powered transports (including rickshaw or pedicab). Simple 
transports operating at ports of entry or border areas. The customs declarant who complete 
customs procedures for his/her simple transports shall su bmit customs declaration of exports or 
imports (or documents proving they are imports or exports) to the customs authority if they 
transport exports or imports.  
The customs authority shall be responsible for supervising the simple transports during their 
operational time at the border areas.  
5. Transports of individuals, agencies or organizations commute at border areas for daily needs 
shall be registered with the customs authority (once (01) a year) in order to be examined or 
supervised in accordance wit h the laws. During the period of completing the registration, if the 
individuals, agencies or organizations commute at the border areas, they shall not be required to 
complete customs procedures for their transports.  
6. The transports stipulated in this A rticle shall only be temporarily imported – re-exported or 
temporarily exported - re-imported through the same border gate. The customs authority shall be 
responsible for supervising the outgoing or incoming transports in accordance with the laws. If 
there  are reasonable grounds to verify that there are commodities which are smuggled or carried 
illegally on the transports, the customs authority shall carry out physical verification for the 
aforesaid transports and handle the situation in accordance with the  laws.”  
50. Clause 3, Clause 6, Article 98 are amended as follows:  
“3. The power to decide to carry out customs inspection after performing customs clearance shall 
be exercised in the cases stipulated in Clause 1, Clause 2, Article 78 of the Law on Custo ms: 
a. Directors of Customs departments of provinces or central -affiliated cities shall make a 
decision to carry out customs inspection for the declarants who have enterprises with the tax 
codes belonging to the areas within the control of the aforesaid de partments.  
b. The Directors of the Customs Post -clearance Inspection Departments shall make a decision to 
carry out customs inspection nationwide.  
6. As for the cases where inspection conclusion needs professional advice from the competent 
authority, and  the customs authority does not have reasonable grounds to arrive at the 
conclusion, then the permitted period for signing document to promulgate the aforesaid 
conclusion shall be 15 days from the date on which the advice from the competent authority is 
obtained. The competent authority shall give their advice within 30 days from the date on which 
the request from the customs authority is received.  
G/VAL/N/1/VNM/1 
- 227-If the competent authority fails to give advice in writing regarding the inspection conclusion, 
then the cust oms authority shall promulgate the conclusion based on the current customs 
documents.”  
51. Clause 3, Article 101 is amended as follows:  
“3. Ministry of Finance provides guidance on professional customs control methods and 
stipulates supportive policies t o ensure that the aforesaid methods are applied.”  
52. Article 104a is added as follows:  
“Article 104a. Technical means for preventing smuggling and illegal transport across 
borders.  
1. In order to prevent commodities being smuggled or illegally carried a cross borders by road, 
sea and inland waterway transport, the customs authority shall be equipped with cars, 
motorbikes, high -speed crafts, motorboats, canoes, and other technical means that have warning 
lights, flags, icons, flares, loudspeakers and whist les.  
2. The customs officials while on duty shall have priority to chase, carry out physical verification 
for the transports and commodities which are smuggled and illegally carried across borders, 
arrest the smugglers and carry out other emergency tasks according to the laws.”  
53. Clause 1, Article 106 is amended as follows:  
“1. The customs authority shall be responsible for collecting customs information including:  
a, Receive and handle customs information through the supply, exchange, connection and 
sharing of information with regulatory agencies, organizations or individuals pertaining to 
customs sector.  
b. Assign customs officials to go abroad to collect information regarding customs sector in order 
to serve the management needs of the government ac cording to Clause 1, Article 6, Article 96 of 
the Law on Customs.  
The Ministry of Finance provides guidance on collecting customs information stipulated in this 
point.  
c. Apply other professional customs methods to collect information regarding commoditi es, 
transports, organizations and individuals involved in export, import, entry, exit and transit 
activities.”  
Article 2. Entry into force.  
1. This Decree shall come into force from June, 05, 2018.  
G/VAL/N/1/VNM/1 
- 228-2. Take out the phrase “post -clearance” in Clause 2 Artic le 40, Clause 4 Article 61, Clause 5
Article 66, Article 58, 78, 80 of the Government’s Decree No. 08/2015/ND -CP dated January 21,
2015.
Article 3. Guidance on implementation. 
1. The Ministry of Finance shall provide guidance on implementing this Decree.
2. The Ministers, Head of ministerial -level agencies, Heads of Governmental agencies,
Presidents of the People's Committees of provinces or central -affiliated cities shall take
responsibility to implement this Decree.
PP. THE GOVERNMENT  
THE PRIME MI NISTER  
Nguyen Xuan Phuc  
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