Regulations on objects, methods and duration of customs supervision in Vietnam

Regulations on objects, methods and duration of customs supervision in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What is customs supervision?

Customs supervision means professional measures applied by customs authorities to ensure the original conditions of goods and law compliance in the preservation, storage, loading, unloading, transportation and use of goods, and in the exit, entry and transit of vehicle currently subject to customs management.

(Clause 5, Article 4 of the Law on Customs 2014)

2. Regulations on objects, methods and duration of customs supervision in Vietnam

2.1. Objects of customs supervision in Vietnam

According to Clause 1, Article 38 of the Law on Customs 2014, the subjects of customs supervision including goods, means of transport, and domestic means of transport transporting goods are under customs supervision.

2.2. Methods of customs supervision in Vietnam

According to Clause 2, Article 38 of the Law on Customs 2014, customs supervision shall be conducted by the following methods:

- Customs sealing;

- Direct supervision by customs officials;

- Use of technical devices and equipment.

According to risk analysis and assessment results and other information relating to objects of customs supervision, customs authorities shall decide appropriate methods of supervision.

When detecting law violation, customs authorities shall conduct physical inspection of goods.

(Clause 3, Article 38 of the Law on Customs 2014)

2.3. Duration of customs supervision in Vietnam

Specifically, in Clause 4, Article 38 of the Law on Customs 2014, the duration of customs supervision is as follows:

- Imported goods shall be subject to customs supervision from the day on which they arrive at customs operating locations until they are granted clearance, released and brought out of these areas;

-Exported goods exempt from physical inspection shall be subject to customs supervision from the day on which they are granted clearance until they are brought out of customs operating locations.

Exported goods subject to physical inspection shall be subject to customs supervision from the day on which the physical inspection starts until the goods are brought out of customs operating locations;

- Goods in transit shall be subject to customs supervision from the day on which they arrive at the first border checkpoint of importation until they are brought out of the last border checkpoint of exportation;

- The duration of customs supervision applied to vehicle must comply with Article 68 of the Law on Customs 2014.

3. Responsibilities of customs authorities in customs supervision in Vietnam 

Responsibilities of customs authorities in customs supervision include:

- Apply appropriate methods of supervision which facilitate export, import, exit, entry and transit activities and ensure customs management of goods in accordance with this Law.

- Use technical devices and equipment ensuring customs supervision in accordance with the Law on Customs 2014.

- Guide and examine customs declarants, port, and depot operation enterprises, export producers and related parties in their observance of regulations on customs supervision.

(Article 39 of the Law on Customs 2014)

4. Prohibited acts in customs in Vietnam

Specifically, in Article 10 of the Law on Customs 2014, individuals and organizations are strictly prohibited from performing the following acts in the customs:

- For customs officials:

+ Causing troubles and difficulties when following customs formalities;

+ Screening or colluding with others in smuggling or illegally transporting goods across the border, committing trade or tax fraud;

+ Taking bribes, appropriating or embezzling temporarily seized goods or other acts for self-seeking purposes;

+ Other violations against the law on customs.

- For customs declarants, entities with rights and obligations related to import, export and transit of goods, or exit, entry and transit of vehicles:

+ Committing fraudulent acts in carrying out customs formalities;

+ Smuggling or illegally transporting goods across the border;

+ Committing trade or tax fraud;

+ Giving bribes or other acts for self-seeking purposes;

+ Obstructing customs officials in performing their official duty;

+ Hacking, falsifying or destroying the customs communication system;

+ Other violations against the law on customs.

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