THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 154/2005/ND-CP
Hanoi, December 15, 2005
 
DECREE
DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE CUSTOMS LAW REGARDING CUSTOMS PROCEDURES, INSPECTION AND SUPERVISION
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law;
At the proposal of the Finance Minister,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Regulation scope
1. This Decree details the implementation of a number of articles of Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law (referred to collectively as the Customs Law) regarding customs procedures, inspection and supervision.
Electronic customs procedures and customs procedures for luggage and gifts shall comply with separate regulations.
2. Where treaties to which Vietnam is a contracting party otherwise provide for, the provisions of such treaties shall apply.
Article 2.- Objects of customs procedures, inspection and supervision
1. Imported, exported and transit goods; articles onboard means of transport on entry, exit or in transit; imported or exported foreign and Vietnamese currencies, precious metals, gems, cultural products, relics, postal packages and parcels; luggage of persons on entry or exit; other objects imported, exported, transited or stored within operation areas of customs offices.
2. Means of transport by road, railway, air, sea or river on entry or exit, in transit, or moving from port to port.
3. Customs dossiers and vouchers related to objects defined in Clauses 1 and 2 of this Article.
Article 3.- Principles for carrying out customs procedures, customs inspection and supervision
1. Principles for carrying out customs procedures, customs inspection and supervision shall comply with the provisions of Article 15 of the Customs Law.
2. Customs inspection principles:
a/ Customs inspection shall be conducted during and after customs clearance;
b/ Customs inspection shall be restricted to an extent compatible with the results of information analysis and assessment of law observance by goods owners, as well as the risks of violations of customs law;
c/ Heads of customs offices which receive customs dossiers shall decide customs inspection forms and extent.
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