What are cases exempt from physical inspection of goods in Vietnam? Can the physical inspection of goods be conducted in the absence of the customs declarants in Vietnam?
What are cases exempt from physical inspection of goods in Vietnam?
Pursuant to Article 33 of the Customs Law 2014 regulating the physical inspection of goods in Vietnam:
Physical inspection of goods
1. Goods in one of the following cases are exempt from actual inspection:
a) Goods serving urgent requirements;
b) Specialized goods serving national defense and security;
c) Goods in other special cases as decided by the Prime Minister of the Government of Vietnam.
2. Goods specified in Clause 1 of this Article that are found to have signs of legal violations must be actually inspected.
3. Goods not specified in Clause 1 of this Article are subject to actual inspection based on risk management application.
4. Goods that are live animals, plants, difficult to preserve, or other special goods are prioritized for earlier inspection.
5. The physical inspection of goods is carried out by customs officers directly or via machinery, technical equipment, or other professional measures.
The physical inspection of goods must be conducted in the presence of the customs declarant or their legal representative after the customs declaration has been registered and the goods have been delivered to the inspection location, except for the cases regulated in Article 34 of this Law.
6. The physical inspection of goods at the joint inspection location with a neighboring country is conducted according to an agreement between the parties.
7. The Minister of Finance stipulates the detailed regulations for physical inspection of goods.
Thus, the circumstances under which physical inspection of goods is exempted include:
- Goods serving urgent requirements
- Specialized goods serving national defense and security
- Goods in other special cases as decided by the Prime Minister of the Government of Vietnam
Note: The above-mentioned goods that show signs of legal violations must be actually inspected.
In which cases is physical inspection of goods exempted? Can the physical inspection of goods be conducted in the absence of the customs declarant? (Image from the Internet)
Where is the physical inspection of goods conducted in Vietnam ?
Pursuant to Article 22 of the Customs Law 2014, amended by Clause 1 Article 24 of the Law on Amendments and Supplements to Certain Articles of 37 Laws related to planning 2018, regulating the location for customs formalities:
Location for customs formalities
1. The location for customs formalities is where the customs office receives, registers, and inspects customs documents, and conducts actual inspections of goods and means of transport.
2. The location for receiving, registering, and inspecting customs documents is the headquarters of the Customs Department or the headquarters of the Customs Sub-department.
3. Locations for physical inspection of goods include:
a) Inspection locations at land border gates, international railway stations, international civilian airports; international post offices; sea ports, inland waterway ports with export, import, exit, entry, and transit activities; export and import ports established inland;
b) Headquarters of the Customs Sub-department;
c) Concentrated inspection locations as decided by the Director General of the General Department of Customs;
d) Inspection locations at manufacturing facilities, work sites; places where fairs and exhibitions are held;
dd) Inspection locations at bonded warehouses, tax-suspension warehouses, and locations for collection of less-than-container-load (LCL) shipments;
e) Joint inspection locations between Vietnam Customs and customs authorities of neighboring countries at land border gates;
g) Other locations as decided by the Director General of the General Department of Customs in necessary cases.
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Thus, the physical inspection of goods in Vietnam is conducted at the following locations:
- Inspection locations at land border gates, international railway stations, international civilian airports; international post offices; sea ports, inland waterway ports with export, import, exit, entry, and transit activities; export and import ports established inland
- Headquarters of the Customs Sub-department
- Concentrated inspection locations as decided by the Director General of the General Department of Customs
- Inspection locations at manufacturing facilities, work sites; places where fairs and exhibitions are held
- Inspection locations at bonded warehouses, tax-suspension warehouses, and locations for collection of LCL shipments
- Joint inspection locations between Vietnam Customs and customs authorities of neighboring countries at land border gates
- Other locations as decided by the Director General of the General Department of Customs in necessary cases
Can the physical inspection of goods be conducted in the absence of the customs declarants in Vietnam?
Pursuant to Article 34 of the Customs Law 2014 regulating the physical inspection of goods in the absence of the customs declarants in Vietnam:
Physical inspection of goods in the Absence of the Customs Declarant
1. The physical inspection of goods in the absence of the customs declarant is decided and taken responsibility for by the head of the customs office where the goods are stored in the following cases:
a) To protect security;
b) To protect hygiene and the environment;
c) When there are signs of legal violations;
d) After the expiration of 30 days from the date the imported goods arrive at the border gate and the customs declarant has not come to complete the customs procedures;
dd) Other cases as prescribed by law.
2. The physical inspection of goods in the absence of the customs declarant is conducted in the following forms:
a) Non-intrusive inspection through scanners;
b) Inspection using technical equipment and other professional measures of the customs office;
c) Opening goods for direct inspection in the presence of representatives of state agencies at the border gate area, representatives of transport companies, port operators, warehouses, and yards. The inspection must be documented in writing with signatures from the parties involved.
Thus, the physical inspection of goods is conducted in the absence of the customs declarant in Vietnam in the following cases:
- To protect security
- To protect hygiene and the environment
- When there are signs of legal violations
- After the expiration of 30 days from the date the imported goods arrive at the border gate and the customs declarant has not come to complete the customs formalities
- Other cases as prescribed by law
