THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 107/2002/ND-CP
Hanoi, December 23, 2002
DECREE
DEFINING THE SCOPE OF CUSTOMS OPERATION AREAS AND COORDINATIVE RELATIONS IN THE PREVENTION AND FIGHTING OF SMUGGLE AND ILLEGAL GOODS TRANSPORTATION ACROSS BORDERS AND OTHER ACTS OF VIOLATING THE CUSTOMS LEGISLATION
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 29, 2001 Customs Law;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Scope of regulation
This Decree specifies the scope of customs operation areas; coordinative relations between the customs agencies and concerned State agencies, the Peoples Committees at all levels as well as organizations and individuals in the work of preventing and fighting smuggle and illegal goods transportation across borders and other acts of violating the customs legislation.
Article 2.- Scope of customs operation areas
1. The scope of customs operation areas means the areas with concrete boundaries at the land road bordergates, international railway stations, international seaports, international river ports, international civil airports, customs-clearance sites outside bordergates, export-processing zones, bonded warehouses, tax-suspension warehouses, customs privilege zones, international post offices, import-export goods inspection sites within the territory and on the seas over which Vietnam exercises its sovereign rights, and headquarters of enterprises for post-customs clearance inspection.
2. The scope of other customs operation areas means the definitely delimited areas involving export, import, exit and entry activities, which should be inspected, supervised and controlled by the customs agencies.
Article 3.- Principles for coordination in the prevention and fighting of smuggle and illegal goods transportation across borders and other acts of violating the customs legislation
1. The customs agencies and concerned State agencies having competence in the prevention and fighting of smuggle and illegal goods transportation across borders and other acts of violating the customs legislation shall have to exercise their competence strictly according to the functions, tasks and powers prescribed for each category by law and this Decree.