THE GOVERNMENT
Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 29, 2001 Customs Law and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the November 29, 2005 Law on E-Transactions;
At the proposal of the Minister of Finance,
The Government promulgates this Decree to detail a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree provides for e-customs procedures for commercial imports and exports.
Article 2. Subjects of application
1. Organizations and individuals exporting and importing commercial commodities.
2. Customs offices and customs officers.
3. Other state agencies coordinating in the state management of customs.
Article 3. Interpretation of terms
In this Decree, the terms below are construed as follows:
1. E-customs procedures means customs procedures through which the declaration, receipt and processing of information about customs declaration and the exchange of other information under regulations on customs procedures among relevant parties are performed through the customs e-customs data processing system.
