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Official Gazette

Thursday, October 19, 2017

Series of documents guiding Customs Law to be shortly issued

Updated: 10:46’ - 22/08/2014

The General Department of Customs is working on series of guiding documents, in preparation for the enforcement of the amended Customs Law from January 1 next year.

The customs authority affirmed that all these guiding documents would come out before November 30, one month before the effective date of the Customs Law, so as to help businesses get acquaintance to new regulations.

These documents include three decrees to be issued by the Government, one decision, the Prime Minister, and 12 circulars, the Ministry of Finance.

Of these documents, the first decree would specify matters related to customs inspection, supervision and procedures, the second would detail customs operation areas, and the last would define the functions and tasks of the customs apparatus.  Tasks of the anti-smuggling customs force would be provided in the Prime Minister’s decision, while specific matters would be further guided in 12 circulars.  

With 72 articles arranged in eight chapters, the draft decree on customs procedures focuses on principles of conducting customs procedures and customs inspection and supervision. Accordingly, customs inspection would be conducted before, during and after customs clearance. The level of customs inspection would conform with results of analysis and assessment of information on goods owners’ law observance and the degree of risk of violation of the customs law.

The draft decree also provides for pre-identification of commodity codes, taxable value of imports and exports, receipt, examination, registration and channeling of customs declarations, documentary examination, physical inspection and processing of physical inspection results and goods release, among others.-


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