THE GOVERNMENT
 
 
No. 08/2015/ND-CP
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, January 21, 2015
 
 
DECREE
Detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control
 
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 23, 2014 Law on Customs;
At the proposal of the Minister of Finance,
The Government promulgates the Decree detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree details a number of articles of, and provides measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control of imports, exports and in-transit goods, vehicles on entry, exit and in transit, and information relating to the state management of customs.
Article 2. Subjects of application
1. Organizations and individuals that import, export and transit goods and have vehicles on entry or exit or in transit.
2. Organizations and individuals that have rights and obligations related to the import, export and transit of goods and to the entry, exit and transit of vehicles.
3. Customs offices and officers.
4. Other state agencies that coordinate in the state management of customs.
Article 3. Interpretation of terms
In this Decree, the terms below shall be construed as follows:
1. Electronic customs procedures means customs procedures according to which the declaration, receipt and processing of information for customs declaration and the exchange of other information between involved parties shall be carried out through the electronic customs data processing system.
2. Electronic customs data processing system means the system managed by the General Department of Customs which enables customs offices to carry out electronic customs procedures, connect and exchange information about import and export activities with relevant ministries and sectors.
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[1] Công Báo Nos 189-190 (05/2/2015)