THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness

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No. 99/2010/TT-BTC
Hanoi, July 09, 2010
 
 
CIRCULAR
PROVIDING FOR CUSTOMS PROCEDURES FOR POSTAL MATTERS AND PARCELS, IMPORTS AND EXPORTS SENT VIA POSTAL SERVICES
 
THE MINISTRY OF FINANCE
 
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10, and June 14, 2005 Law No. 42/ 2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to June 14, 2005 Law No. 45/2005/ QH1I on Import Duty and Export Duty;
Pursuant to November 29, 2006 Law No. 78/ 2006/QH11 on Tax Administration;
Pursuant to the Government's Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 85/ 2007/ND-CP of May 25, 2007, detailing the Law on Tax Administration;
Pursuant to the Government's Decree No. 157/2004/ND-CP of May 25, 2004, detailing a number of articles of the Ordinance on Post and Telecommunications regarding post;
Pursuant to the Government's Decree No. 128/2007/ND-CP of August 2, 2007, on delivery services;
Pursuant to the Government's Decree No. II8/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance provides for customs procedures for postal matters and parcels, imports and exports sent via postal services as follows:
 
I. GENERAL PROVISIONS
 
Article 1. Scope of regulation
This Circular provides for customs procedures for postal matters and parcels, imports and exports sent via postal services.
Article 2. Subjects of application
1. Vietnam Post Corporation (below referred to as the enterprise).
2. Agencies, organizations and individuals having postal matters and parcels, imports and exports sent via postal services.
3. Customs offices.
Article 3. Places for carrying out customs procedures
Customs procedures for postal matters and parcels, imports and exports sent via postal services (below referred to as goods) shall be carried out at international post office or international airport Customs Departments.
Article 4. Specific provisions
1. For imported and exported mails:
1.1. Imported or exported mails sent via postal services are subject to customs supervision in the form of affixing customs seals to the enterprise's special-use packings or vehicles for international mailing.

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