Vietnam: Amendments on entities that are required to follow customs procedures

Specifically, according to Decree No. 59/2018/NĐ-CP of Vietnam’s Government, entities that are required to follow customs procedures and subjected to customs inspection and supervision are amended and supplemented as follows:

Entities required to follow customs procedures include:

- Exports, imports and in-transit goods: foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, valuable items, post 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;

- Inbound, outbound and in-transit air, road, rail, inland waterway vehicles.

Entities subject to customs inspection:

- Entities that are required to follow customs procedures.

- Items on the outbound, inbound and in-transit vehicles.

- Customs documents and relevant attached documents relating to the entities that are required to follow customs procedures.

Entities subject to customs supervision:

- Entities that are required to follow customs procedures.

- Items on the outbound, inbound and in-transit vehicles.

- Cargos and transports within the customs controlled area; machinery, 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.

- Cargos which are subjected to specialized inspection and are stored while waiting for customs clearance.

- Cargos which are subjected to customs supervision.

View relevant provisions at Decree No. 59/2018/NĐ-CP of Vietnam’s Government, effective from June 05, 2018.

-Thao Uyen-

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