Act on customs 2014, issued by The Socialist Republic of Vietnam prescribes the State management over customs with regard to exported, imported or transited goods, transport means on exit, entry and in transit, of foreign and domestic organizations and individuals; and the organization and operation of the customs service.
This Law shall apply to: Organizations and individuals that export, import or transit goods, and/or have transport means on exit, entry, and in transit; customs offices and customs officers; other State bodies involved in coordinating the State management over customs.
This law is validated from January 1st, 2015
CHAPTER 1: General provisions
CHAPTER 2: Task and organization of the customs
CHAPTER 3: Customs procedures, customs inspection and supervision regimes
CHAPTER 4: Organization of the collection of taxes and other levies on export and import goods
CHAPTER 5: Prevention and combat of smuggling and illegal cross-border goods transportation
CHƯƠNG 6: Information of customs and export, import declaration.
CHAPTER 7: State management over customs
CHAPTER 8: Implementation provisions
Source: Vietnam customs
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