THE PRESIDENT
 
 
No. 12/2014/L-CTN
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, June 30, 2014
 
 
ORDER
On the promulgation of law
THE PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM
 
Pursuant to Articles 88 and 91 of the Constitution of the Socialist Republic of Vietnam;
Pursuant to Article 91 of the Law on Organization of the National Assembly;
Pursuant to Article 57 of the Law on Promulgation of Legal Documents,
 
PROMULGATES:
 
The Customs Law,
which was passed on June 23, 2014, by the XIIIth National Assembly of the Socialist Republic of Vietnam at its 7th session.
 
President of the Socialist Republic of Vietnam
TRUONG TAN SANG

 

THE NATIONAL ASSEMBLY
 
No. 54/2014/QH13
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
CUSTOMS LAW [2]
Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly promulgates the Customs Law.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Law provides the state management of customs with regard to goods which are imported, exported or transited, and means of transport of domestic and foreign organizations and individuals which are on exit or entry or in transit within the customs territory; and organization and operation of the customs service.
Article 2. Subjects of application
1. Organizations and individuals that import, export, or transit goods, or have means of transport on exit or entry or in transit.
2. Organizations and individuals that have rights and obligations related to the import, export and transit of goods and exit, entry and transit of means of transport.
3. Customs offices and customs officers.
3. Other state agencies involved in the coordinated state management of customs.
Article 3. Customs policies
1. The Vietnamese State shall create favorable customs conditions for activities of import, export, exit, entry and transit in the Vietnamese territory.
2. To build Vietnam Customs into a clean, strong, professional and modern service operating in a transparent, effective and efficient manner.