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Consolidated Document No. 54/VBHN-VPQH: Customs Law
Local Title:
Văn bản hợp nhất số 54/VBHN-VPQH của Văn phòng Quốc hội: Luật Hải quan
Country/Region:
Vietnam
Competent Authority:
National Assembly
Type:
Regulation
Status:
In force
Release Date:
2026-03-23
Implementation Date:
2026-03-23
Applicable Scope:
Aquatic & aquatic products; Alcoholic products; Bakery food; Beverage; Candy products; Condiment; Egg & egg products; Food additive; Food contact materials; Food for special dietary uses; Frozen drinks; Fruits & vegetables; Grain & grain products; Health food; Infant formula food; Meat & meat products; Milk & milk products; Nutrition fortifier; Oil & oil products; Pet food; Others; Others
Document
Language Source Title Access
VN
 Official Consolidated Document No. 54/VBHN-VPQH: Customs Law
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Summary

This document is the consolidated text of the Customs Law of Vietnam, which stipulates the state management of customs for imported, exported, and transited goods, as well as the exit, entry, and transit of means of transport. It also details the organization and operation of the Customs authority, customs procedures, inspection, and supervision regimes.

Contents

Chapter I General Provisions

Chapter II Tasks and Organization of Customs

Chapter III Customs Procedures, Customs Inspection and Supervision Regime

History
2026-03-23
Consolidated Document No. 54/VBHN-VPQH: Customs Law
In force
Release Date: 2026-03-23
Implementation Date : 2026-03-23
2025-08-22
Consolidated Document 95/VBHN-VPQH in 2025 Consolidating Law No. 54/2014/QH13 on Customs
Invalid
Release Date: 2025-08-22
Implementation Date : 2025-08-22
2014-06-23
Law No. 54/2014/QH13 on Customs
Invalid
Release Date: 2014-06-23
Implementation Date : 2015-01-01
Obligations

  • The document consolidates the Customs Law No. 54/2014/QH13 with various amendments and supplements from other laws, including Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15, Law No. 90/2025/QH15, and High Technology Law No. 133/2025/QH15.

  • It defines the scope of regulation, subjects of application, and basic customs policies.

  • It outlines the tasks and organizational structure of the Vietnam Customs.

  • It specifies the rights and obligations of customs declarants and customs officials.

  • It details the customs procedures, including the required documents, locations, time limits for customs procedures, and rules for goods classification, origin determination, and advance rulings.

  • It establishes the principles of risk management in customs operations.

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