The Customs Law 2014 was approved by the National Assembly of the Socialist Republic of Vietnam, term XIII, 7th session, on June 23, 2014. The Customs Law 2014 includes 8 Chapters, 104 Articles, stipulating the state management of customs for goods exported, imported, transited, means of transport on exit, entry and in transit of organizations, domestic and foreign individuals in the customs territory; on the organization and operation of customs.

Subjects of application of the Law are organizations and individuals engaged in export, import, transit of goods, exit, entry or transit of means of transport; Organizations and individuals have rights and obligations related to the export, import, transit of goods, exit, entry and transit of means of transport; Customs authorities, customs officers; Other State agencies in coordinating the state management of customs.

The contents of the Customs Law 2014 include:

Chapter I: General provisions. This chapter includes 11 Articles (from Article 1 to Article 11). This Chapter prescribes the scope of regulation, subjects of application, customs policies, interpretation of terms, international customs activities, customs operation areas, customs management modernization, coordination implementation of the law on customs, prohibited acts in the field of customs, and supervision of the enforcement of the law on customs.

Chapter II: Tasks and organization of customs. This Chapter consists of 4 Articles (from Article 12 to Article 15), providing for customs duties; principles of organization and operation of customs; system of customs organizations and customs officers.

Chapter III: Customs procedures, customs inspection and supervision regime. This Chapter includes   67 Articles (from Article 16 to Article 82), divided into 8 Sections:
Section 1: General provisions (from Article 16 to Article 41);
Section 2: Priority regime for enterprises (from Article 42 to Article 45);
Section 3: Customs inspection and supervision of goods, movable property and luggage (from Article 46 to Article 58);
Section 4: Customs inspection and supervision of goods imported for processing and production of exported goods (from Article 59 to Article 60);
Section 5: Customs inspection and supervision of goods at bonded warehouses, tax-suspension warehouses, retail collection locations (from Article 61 to Article 63);
Section 6: Customs procedures, customs inspection and supervision for goods transported under customs supervision (from Article 64 to Article 65);
Section 7: Customs procedures, customs inspection and supervision for means of transport (from Article 66 to Article 71)
Section 8: Inspection, supervision and suspension of customs procedures for imported and exported goods with requirements for protection of intellectual property rights (from Articles 73 to Article 76)
Section 9: Post-clearance inspection (from Article 77 to Article 82)

Chapter IV: Organization of collection of taxes and other revenues for imported and exported goods (from Articles 83 to Article 86)

Chapter V: Prevention and combat of smuggling and illegal cross-border transportation of goods includes 6 Articles (from Article 87 to Article 92).

Chapter VI: Customs information and customs statistics of exported and imported goods, including 4 Articles (from Article 93 to Article 98)
Section 1: Customs information (from Article 93 to Article 96)
Section 2: Statistics of exported and imported goods (from Article 97 to Article 98)

Chapter VII: State management of customs, including 2 Articles (from Article 99 to Article 100)

Chapter VIII: Implementation provisions, including   4 Articles (from Article 101 to Article 104)

This Law takes effect from January 1, 2015. Customs Law No. 29/2001/QH10 and Law No. 42/2005/QH11 amending and supplementing a number of articles of the Customs Law cease to be effective from the effective date of this Law.

MP
Source: General Department of Customs  ​