This Law applies to all commodities sold in Vietnam. It stipulates the state management of customs with regard to goods permitted to be imported, exported or transited, and vehicle of domestic and foreign entities which are on exit or entry or in transit within the customs territory; and organization and operation of the customs service.

Contents

Chapter I General Provisions

Chapter II Tasks and Organization of the Customs Service

Chapter III Customs Formalities, Customs Inspection And Supervision

Chapter IV Collection of Taxes and Other Amounts Payable on Imported and Exported Goods

Chapter V Tackling of Smuggling and Illegal Cross-Border Trafficking of Goods

Chapter VI Customs Communication and Statistics on Imported and Exported Goods

Chapter VII State Management of Customs

Chapter VIII Implementation Provisions