THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom - Happiness
No. 125/2004/TT-BTC
HanoiDecember 24, 2004,
CIRCULAR
GUIDING CUSTOMS PROCEDURES FOR CARGOES IN INTERNATIONAL MULTIMODAL TRANSPORTATION
Pursuant to Customs Law No. 29/2001/QH10, which was passed on June 29, 2001 by the Xth National Assembly at its 9th session;
Pursuant to the Governments Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision regime;
Pursuant to Article 3 of the Governments Decree No. 125/2003/ND-CP of October 29, 2003 on international multimodal transportation, the Ministry of Finance hereby guides customs procedures for cargoes in international multimodal transportation as follows:
I. GENERAL PROVISIONS
1. Cargoes in international multimodal transportation (hereinafter called cargoes for short) must go through customs procedures and be subject to customs supervision in the course of preservation in, and transportation via, the Vietnamese territory; cargoes must be transported according to the right routes, the right border gates and delivered at the locations inscribed in the multimodal transportation vouchers.
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