THE MINISTRY OF FINANCE
 
No. 42/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, March 27, 2015
 
CIRCULAR
Prescribing customs procedures for vehicles on entry or exit or in transit [1]
 
Pursuant to June 23, 2014 Customs Law No. 54/2014/QH13;
Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities;
Pursuant to the Government’s Decree No. 83/2007/ND-CP of May 25, 2007, on management and operation of airports and airfields;
Pursuant to the Government’s Decree No. 80/2009/ND-CP of October 1, 2009, regulating foreigners’ right-hand-drive cars registered abroad and joining traffic in Vietnam;
Pursuant to the Government’s Decree No. 27/2011/ND-CP of April 9, 20111, on provision, exploitation, processing and use of information on passengers before their entry in Vietnam by air;
Pursuant to the Government’s Decree No. 21/2012/ND-CP of March 21, 2012, on management of seaports and maritime fairways;
Pursuant to the Government’s Decree No. 152/2013/ND-CP of November 4, 2013, on management of motor vehicles brought into Vietnam by foreigners for tourist purposes;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 34/2014/ND-CP of April 29, 2014, promulgating the Regulation on land border areas of the Socialist Republic of Vietnam;
Pursuant to the Government’s Decree No. 112/2014/ND-CP of November 21, 2014, prescribing the management of land border gates;
Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular prescribing customs procedures for vehicles on entry or exit or in transit.
Part I
GENERAL GUIDANCE
Article 1. Scope of regulation
This Circular prescribes customs procedures for vehicles on entry or exit or in transit through land border gates, border gates on inland waterways or railways, international seaports or airports.
Article 2. Subjects of application    
1. Customs offices; customs officers.
2. Customs declarants for vehicles on entry or exit or in transit.
3. Other state agencies coordinating in the customs state management of vehicles on entry or exit or in transit.
Article 3. Interpretation of terms
In this Circular, the terms below are construed as follows:
1. E-Portal of the General Department of Customs means an information system centrally and uniformly managed by the General Department of Customs and used to carry out e-customs procedures.
2. E-customs declaration system means an information system used by customs declarants to carry out e-customs procedures.
3. E-customs procedures for seagoing ships and aircraft on entry or exit or in transit means customs procedures involving customs declaration, receipt of customs declarations and other relevant documents, and decision on completion of e-customs procedures for seagoing ships and aircraft on entry or exit or in transit are carried out through the E-Portal of the General Department of Customs.
4. Customs procedures based on paper dossiers for seagoing ships and aircraft on entry or exit or in transit means customs procedures involving customs declaration, receipt of customs declarations and other relevant documents, and decision on completion of customs procedures for seagoing ships and aircraft on entry or exit or in transit are carried out based on paper dossiers.
 
[1] Công Báo Nos 503-504 (18/4/2015)