DECREE

PROVIDING FOR CUSTOMS PROCEDURES, CUSTOMS SUPERVISION AND CUSTOMS FEES

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to the Ordinance on Customs of February 20, 1990;
At the proposal of the General Director of Customs,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1.- Objects of the customs procedures

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Article 2.- Glossary

In this Decree, the following terms are construed as follows:

1. Customs procedures are the acts which the person who fills the customs procedures and the customs personnel have to perform as prescribed by law concerning the objects of customs procedures when exported, imported, leaving or entering Vietnam or on transit through Vietnam;

2. Luggages (including hand luggages and consigned luggages) are items essential for living or for the objective of the travel of the passenger leaving or entering Vietnamese territory or for the personnel working on the means of transport leaving or entering or transiting through Vietnamese territory;

3. Export and import goods in this Decree are construed as goods to be bought or sold by Vietnamese traders and foreign traders under trade contracts including goods temporarily imported for re-export, temporarily exported for re-import or on transshipment;

4. Conditional exports and imports are export and import goods subject to quotas or export and import goods that must be provided with permits from the Ministry of Trade or the specialized managing ministry;

5. Exit, entry and transit means of transport are means of transport on landroads, railroads, air routes, sea routes and rivers crossing the border of Vietnam;

6. Customs procedures filler is the person filling the customs procedures with the customs office as stipulated in Clause 1 of this Article;

7. Customs declarer is the signatory to the customs declaration as prescribed by law. He/she is owner of the goods or the person authorized by the owner of the goods;

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9. The customs dossier comprises: the customs declaration made and signed by the customs declarer attached with necessary related vouchers specifically provided for each object of customs procedures;

10. Customs declaration is the fact that the person filling the customs procedures declares by himself/herself the contents as required by the denominations listed in the customs declaration;

11. Customs inspection is the act whereby the Customs Office examines and determines the legality and accuracy of the customs dossier and the actual state of goods and articles;

12. Clearance is the act whereby the Customs Office allows the goods for which customs procedures have been filled to be placed under the jurisdiction of the filler of customs procedures;

13. Customs sealing is the sign made by the Customs Office on the goods, articles and packing of goods or articles, storehouse and means of transport aimed at ensuring the status quo of these objects;

14. Customs escort is the act whereby the customs personnel accompanies the means of transport to supervise the export and import goods for which the customs procedures have not been completed or the means of transport on transit from a border gate or a place of customs inspection to another border gate or another designated place on Vietnamese territory;

15. Customs inspection is the act whereby the Customs Office inspects the goods, luggages and means of transport during the time and within the place under the control of the Customs Office. There are two forms of inspection: direct inspection is the act of inspection performed by the customs personnel; and indirect inspection is the inspection performed through sealing, leaden sealing and other technical measures.

Article 3.- Customs procedures filling persons

1. Customs procedures filling persons include:

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- Person legally authorized by the owner of objects of customs procedures;

- Person providing customs procedures service as prescribed by law;

- Person driving the means of transport on leaving, entering or transiting through Vietnam.

Article 4.- Place for filling customs procedures and place for customs inspection

1. Places for filling customs procedures are check points at sea ports, river ports, international civil airports, land border gates, international railway stations, international post offices, customs-checking post offices, and places for filling customs procedures other than border gates decided by the Prime Minister at the proposal of the General Director of Customs.

2. Places for customs inspection are places to fill customs procedures as stipulated in Clause 1 of this Article and other places for inspection of export and import goods as prescribed by the General Director of Customs.

Article 5.- Time limit for filling customs procedures:

1. For export and import goods and luggages:

a/ For import goods: within 30 days after the goods arrive at the discharging border gate specified in the bill of lading;

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c/ For the luggages of passengers leaving or entering Vietnam: Immediately after the means of transport carrying passengers arrives at the border gate and before the transport organization completes filling procedures for the exit passengers;

d/ For goods on transit: immediately after the goods arrive at the first entry border gate and before they leave the last exit border gate.

2. For the exit and entry means of transport:

a/ For maritime means of transport: 02 hours at the latest after the port authorities announce the arrival of the ship to the place for receiving and dismissing the pilot and 01 hour before the ship leaves Vietnam;

b/ For air transport means: right after the aircraft lands (for entry means of transport) and right after the transport agency completes filling the procedures for the export goods and exit passengers (for exit means of transport);

c/ For means of transport by rail, land and river: right after arriving at the first entry border gate and before crossing the last exit gate;

d/ For transit transport means: right after arriving at the first entry border gate (except for transit aircraft on technical stop-over) and before the transit transport means leaves the last exit border gate.

Chapter II

CUSTOMS PROCEDURES

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Article 6.- Declaration and reception of customs dossier

1. The customs declarer shall have:

a/ To declare by himself/herself (in writing or in electronic letters) the objects of customs procedures according to the form of declaration prescribed by the General Director of Customs.

b/ To submit and produce the customs dossier:

- For export goods, the dossier shall comprise:

+ The customs declaration.

+ The trade contract.

+ The detailed inventory (for inhomogeneous goods)

+ Other papers (for conditional export goods or goods specifically stipulated).

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+ The customs declaration.

+ The trade contract.

+ The detailed inventory (for inhomogeneous goods).

+ The trade invoice.

+ The bill of lading (copy).

+ Other papers (for conditional import goods or goods specifically stipulated).

2. The customs personnel receiving the customs dossier shall have to:

- Check the validity and assuredness of the customs dossier.

- Check the contents of the self-declaration and the self-tax calculation of the customs declarer.

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3. After registration, the customs dossier must not be supplemented, altered or erased in any way. If the person filling customs procedures wants to make amendments or supplements before the inspection of the goods, he/she must send a written proposal to the Customs Office where the procedures shall be filled to explain the reason. If the Customs Office sees that the reason for the amendment or supplement is legitimate, it shall agree to the amendment or supplement.

Article 7.- Producing and inspecting the goods

1. For the customs procedures filler:

a/ To fully produce the goods so that the Customs Office may inspect according to the prescribed time and at the prescribed place;

b/ To assign means and personnel for the goods inspection by the Customs Office.

c/ To be present at the time of the goods inspection.

2. For the Customs Office:

a/ During the prescribed time and at the prescribed place to conduct the inspection of the goods while comparing them to the self declared dossier and self-calculation of tax by the goods owner;

b/ On the basis of the State prescriptions on export and import and the process of law observance of the person filling the customs procedures, the character, types and origin of the goods, the Customs Office at the place of inspection shall decide the method of inspection: whole inspection, inspection of goods in intact packing, or partial inspection as prescribed by the General Director of Customs;

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3. In case the customs procedures filler does not agree with the result of the goods inspection by the customs office, he/she can ask for expertise inspection at the expertise inspection organizations allowed by the State. If the customs office does not agree with the result of the evaluation, it may ask the Ministry of Science, Technology and Environment or the specialized managing Ministry to settle. The conclusion of the Ministry of Science, Technology and Environment or the specialized managing Ministry is final.

Article 8.- Tax notice, collection and payment of tax

The calculation, notice on and collection of tax shall comply with the stipulations of the Law on Export Tax, Import Tax and other related Tax Laws. More specifically:

1. Basing itself on the data of the self declaration, and self calculation of tax by the owner of the goods, the Customs Office shall conduct the procedures of tax collection or issue the notice on the tax to be paid;

2. In case of a discrepancy of the tax between the result of the inspection of tax calculation by the customs office and the self-calculated tax by the owner of the goods, the Customs Office shall issue the notice on supplementary tax collection or readjustment according to provisions of law;

3. Within the time prescribed by law, the owner of the object of customs procedures filling has the obligation to pay the export tax, import tax and other taxes related to the export and import tax (if any) as prescribed.

Article 9.- Goods clearance

1. Export and import goods free of tax or exempted from tax or goods with zero tax rate, goods made on contracts, and other special goods shall be cleared right after the conclusion on the result of inspection by the customs office is made.

2. Export and import goods subject to taxes shall be cleared after taxes have been paid. With regard to the goods enjoying grace period in tax payment, they shall be cleared after reception of the tax notice.

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1. The enterprise has the responsibility to keep file on the customs dossier of the lots cleared within a period of five years after clearance and to produce the set of dossier together with the related books and vouchers to the Customs Office at the latter�s request.

2. Through the inspection of the customs dossier kept at the Customs Office or through other sources of information, if the Customs Office detects any discrepancy of the tax to be paid by the enterprise, it is entitled to inspect the dossier kept at the enterprise together with other books and vouchers related to the lot of goods already cleared.

Section 2. CUSTOMS PROCEDURES FOR OTHER FORMS OF EXPORT AND IMPORT

Article 11.- Transit goods

1. Customs procedures with regard to transit goods must be performed at the first import border gate and at the last export border gate. The transport goods must be imported and exported at the prescribed border gates, travel by the prescribed route, at the prescribed time and be subject to the regime of customs escort or sealing.

2. Vietnam transit goods that have to be temporarily kept at store pending transportation out of Vietnamese territory or the change of the means of transport must get the permission of the Customs Office. In special cases, when the goods are consumed on the Vietnamese market, they must get permission from the Ministry of Trade and must fill the customs procedures as prescribed in Section 1, Chapter II of this Decree.

3. The dossier submitted to the border-gate Customs Office shall comprise:

a/ For direct proceeding transit goods:

- A concise declaration of the goods.

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b/ For transit goods temporarily put in store pending transportation out of Vietnamese territory or change of means of transport:

- The customs declaration.

- Written permit of transit issued by the Ministry of Trade.

- Bill of lading (copy).

Article 12.- Goods exported or imported to attend fairs and exhibitions

1. Goods temporarily imported to attend fairs and exhibitions are allowed to fill customs procedures at the place of the fair or exhibition

2. Within 30 days after the conclusion of the fair or exhibition, all the goods taking part in the fair or exhibition (including personal effects not used up during the days of the fair or exhibition) must be re-exported.

3. Following are the customs procedures for the goods temporarily imported to attend fairs or exhibitions:

a/ The owner of goods attending fairs or exhibitions must submit to the Customs Office where the procedures are filled a dossier including:

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- The bill of lading (for imported goods).

- The detailed inventory of the goods.

b/ The goods displayed at the fair or exhibition which are on the list of conditional import goods can be sold or offered as gift only with the permission of the Ministry of Trade. The goods on the list of goods under specialized management must get the permission of the specialized managing Ministry. The goods that are sold or offered as gift mentioned above shall have to pay taxes as prescribed by law.

4. The goods that are produced by organizations and individuals in Vietnam for temporary exportation to take part in fairs or exhibitions abroad and that are on the list of conditional export goods must get the permission of the Ministry of Trade.

a/ The customs dossier comprises:

- The customs declaration.

- The detailed inventory of the goods.

- The written permission of temporary exportation of goods to take part in the fair or exhibition abroad.

b/ Goods displayed and sold at exhibitions or fairs in foreign countries or used as gifts must be declared and pay export tax (if any) as prescribed by Vietnamese law.

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1. Goods temporarily imported for exhibition, advertisement and presentation must get permission from the Ministry of Trade and must fill the customs procedures.

2. The customs dossier shall comprise:

- The customs declaration.

- The written permit of the competent authority.

- The detailed inventory of the goods.

3. Within 30 days after closing the exhibition, advertisement or presentation all the goods and means that have been temporarily imported must be re-exported. If they are consumed in Vietnam they shall be subject to import tax as prescribed by Vietnamese law. They must get the permission of the Ministry of Trade if they belong to the list of conditional imports. For the goods on the list of goods under specialized management they must get the permission of the specialized management ministry or branch.

Article 14.- Aid goods

1. For imported aid goods, the customs dossier shall comprise:

- The customs declaration

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- The detailed inventory of the goods.

- The bill of lading (copy).

2. For exported aid goods, the dossier shall comprise:

- The customs declaration.

- The written permit of the competent authority.

- The detailed inventory of the goods.

Article 15.- For goods exported or imported by post, customs procedures for the managing object shall apply. In case of over-weighing compared with the tax exemption norm, the excess weight (if any) shall be taxed.

Article 16.- Goods bought or sold from means of transport leaving or entering sea ports and river ports of Vietnam.

1. Traders who wish to buy goods from foreign means of transport leaving or entering Vietnam must produce the business license testifying to the corresponding business lines written in the license, must make the customs declaration and pay tax as prescribed by law.

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Article 17.- Goods traded or exchanged between border populations

1. The customs service shall base itself on the regimes and policies of the State on business lines, on the value and quantities of goods allowed to be exchanged across the border between the population living in the Vietnamese border areas and the population in the border areas of the contiguous country to carry out the customs procedures. The business lines, the quantities and value of the goods in excess of the allowed levels shall have to pay export and import taxes (if any).

2. In case of agreement on customs and border statute between the Socialist Republic of Vietnam and contingent countries the signed agreements shall prevail.

Article 18.- Properties on the move, and exported and imported inherited properties

1. Properties of foreign individuals brought into Vietnam in service of living and work during their stay in Vietnam must go through customs procedures. The dossier shall comprise:

a/ The customs declaration.

b/ The certificate issued by the competent management authority of Vietnam that they come on mission or for work.

c/ Detailed inventory of properties.

2. With regard to the properties of foreign individuals which are shipped out of Vietnam on completion of their working term in Vietnam and are regulated by Vietnamese law, their customs dossier shall comprise:

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b/ The certificate of completion of working term and residence issued by the Ministry for Foreign Affairs or a competent managing agency of Vietnam.

c/ The detailed inventory of the properties.

d/ The declaration of import attached with the liquidation of the properties of temporary importation issued by the customs office and the voucher of tax payment for the taxable goods.

3. Properties of Vietnamese organizations and individuals taken abroad from Vietnam or bought in foreign countries for business or working purposes must go through customs procedures when brought back to the country on completion of the term. The dossier shall comprise:

a/ The customs declaration.

b/ The decision of the competent authority allowing them to do business or to work abroad or allowing them to return to Vietnam.

c/ The export customs declaration and other papers certifying that the goods have been brought abroad or the receipts of purchase abroad.

4. Properties of Vietnamese and families having settled abroad and brought home when permitted to repatriate and settle in Vietnam or to be brought abroad when permitted to settle abroad, shall have to fill the customs dossier including:

a/ The customs declaration.

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c/ Detailed inventory of the properties.

d/ Papers certifying the ownership over the properties.

5. For export and import inherited properties, the customs dossier shall comprise:

a/ The customs declaration.

b/ Valid papers on the inherited properties.

c/ Detailed inventory of the properties.

Article 19.- Export and import lugages, foreign exchange, precious metals, precious stones and Vietnamese currency.

1. Right after arriving at the border gate, the owner of the luggages that must be declared (including hand luggages and consigned luggages on the same trip) must declare and produce them to the Customs Office for inspection when the latter so requests.

2. Entry passengers having items that are declared as temporarily imported goods must produce the same items when leaving Vietnam. Exit passengers having items that are declared as temporarily exported goods must bring back the same items when entering Vietnam.

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4. When leaving or entering Vietnam, passengers carrying gold, foreign currency and Vietnam Dong valued at more than the level prescribed by the Vietnam State Bank shall have to declare the excess amount. Particularly for gold and foreign currency, when leaving Vietnam, in addition to declaring the excess amount, the passenger also has to produce the permit to carry foreign currency issued by the Vietnam State Bank or the bank authorized by the Vietnam State Bank.

Article 20.- Goods brought out of or into Vietnam in service of the work and living of diplomatic missions, consulates, international organizations and other organizations of foreigners having their permanent offices based in Vietnam must fill the customs procedures. The dossier comprises:

- The customs declaration.

- The permit issued by the Customs Office.

- The detailed inventory of the articles.

- The bill of lading (copy) of the imported articles.

- The customs declaration at the time of import certified by the Customs Office in case of goods for re-export.

- The receipt of import tax payment if the goods are re-exportable but are allowed for sale and assignment in Vietnam.

Article 21.- Exit and entry luggages and transit means of transport of persons enjoying privileges and immunity rights

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a/ Leaders and members of delegations of the Party, the National Assembly, the State and the Government of the Socialist Republic of Vietnam, the Central Committee of the Vietnam Fatherland Front and the Central Organs of the mass organizations in the Vietnam Fatherland Front on mission abroad and back from their missions;

b/ Leaders and members of delegations or individuals who are invitees of the Central Committee of the Party, the National Assembly, the State, the Government or the Central Committee of the Vietnam Fatherland Front and the Central Organs of the mass organizations in the Front, who visit the Socialist Republic of Vietnam or attend conferences in Vietnam.

2. Luggages and means of transport of the following persons are exempt from the customs procedures:

a/ Persons bearing diplomatic passports issued by the Ministry for Foreign Affairs or the Embassies and General Consulates of Vietnam abroad or by the Ministry for Foreign Affairs and competent agencies of the countries having recognized the Socialist Republic of Vietnam;

b/ The families of persons mentioned in Point a, Clause 2 of this Article, including spouses and accompanying under-age children;

c/ Persons issued with no-customs inspection permits by the General Director of Customs;

d/ Persons mentioned in Clause 2 of this Article may be subject to customs inspection if there are valid grounds to conclude that their exit and entry luggages and means of transport contain articles banned from entry or exit under Vietnamese law, or articles that must be checked under the quarantine regulations of Vietnam. At the time of inspection, the owner of the luggage or means of transport must be present.

3. The General Department of Customs and the Ministry for Foreign Affairs shall have to provide concrete guidance for the implementation of the stipulations in this Article.

Article 22.- For exit or entry goods and luggages which are found adrift, lost or mixed up, if their owners are identified, the latter are allowed to fill the customs procedures to recover their luggages or goods. The customs dossier shall include:

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- List of the goods or luggages (if any).

In case of no claimant, the luggages and goods shall be disposed of according to prescriptions of law.

Article 23.- Customs procedures regarding goods leaving or entering Vietnam in other forms

For the raw materials and goods imported into Vietnam to manufacture articles for export under contracts; export and import goods of foreign invested enterprises in Vietnam; goods temporarily imported for re-export, or temporarily exported for re-import or for transshipment; export and import goods under sale and purchase agent contracts with foreign traders; export and import goods of duty-free shops; goods brought to and from industrial zones, export processing zones; goods stored at bonded warehouses and taxation awaiting stores; goods in service of national defense and security tasks by decision of the Prime Minister, the customs procedures shall be performed according to prescriptions in Section 1, Chapter II of this Decree and the stipulations of other legal documents, depending on each type of goods.

Section 3. CUSTOMS PROCEDURES REGARDING EXIT OR ENTRY MEANS OF TRANSPORT

Article 24.- General stipulations

1. Means of transport leaving, entering or transiting through the Vietnamese territory must fill the customs procedures at the first import border gate and the last export border gate. When performing the customs procedures for the means of transport, if there is sign that the means carries smuggled goods, the driver of the means must satisfy the request for inspection by the Customs Service;

2. Means or transport used for military purpose shall follow separate stipulations when leaving or entering Vietnam.

Article 25.- Aircraft leaving or entering Vietnam

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2. Before the aircraft arrives at the airport, the airlines that have not signed contracts of commercial flights with Vietnam must supply the information related to the filling of customs procedures such as goods, passengers, flight crews and personnel on board and other specific information (if any) to the Customs Office at the airport;

3. Immediately after the aircraft lands and after the aviation agency completes the filling of procedures for the exit passengers the pilot or his representative must submit to the Customs Office at the airport the following papers:

a/ The concise declaration of goods and luggages.

b/ Name list of the flight crew and personnel on the aircraft.

c/ Name list of the passengers.

Article 26.- Ships and boats leaving and entering Vietnam

1. The port authorities shall have to inform the Customs Office at the port in advance: the expected time when the boat or ship enters and leaves the port, arrives at the place for reception and dismissal of the pilot, name of the ship, nationality, place of departure and destination, tonnage and the time of the arrival of the ship or boat at the dock designated by the port authorities;

2. The Customs Office shall fill the procedures for the ship or boat to leave or enter Vietnam at the prescribed place. In special cases, the port authorities shall propose and, if the Customs Office of the port agrees, the customs procedures shall be filled at another place in the territorial waters of Vietnam.

3. Two hours at the latest after the port authorities announce that the ship has arrived at the place for reception and dismissal of the pilot, and one hour before the ship or boat leaves the port, the shipmaster or his representative must produce to the Customs Office at the port the log-book of the ship or boat (for entry), the scheme of loading on the ship and submit the following papers:

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- Declaration of the arriving ship or boat (for entry);

- Declaration of raw materials, fuel, food and foodstuffs on the ship or boat;

- Declaration of explosive, inflammables, anesthetics, poisons, weapons on the ship or boat;

- Name list of crew members;

- Name list of passengers (if any);

- Declaration of goods and luggages of crew members (for Vietnamese ships and boats).

Article 27.- International trains entering or leaving Vietnam

1. International trains leaving Vietnam: when the exit train arrives at the border station, the train master or his representative must submit to the Customs Office at the station the following papers:

- Declaration of the composition of the train crew, name list of the crew and the management declaration of the service personnel;

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- Name list of passengers and tickets of unaccompanied luggages of passengers (in case of passenger trains);

- Declaration of fuel, materials, food and foodstuffs on the train.

2. Entry international train: when the train arrives at the border station, the train master or his representatives, shall have to submit to the Customs Office at the station the following papers:

- Concise declaration of the composition of the train, name list and luggage declaration of the service personnel;

- Concise declaration of import goods or transaction paper or copies of the bills of lading, papers related to the goods, including transit goods (in case of freight trains);

- Tickets of unaccompanied luggages (in case of passenger trains);

- Declaration of fuel, materials, food and foodstuffs of the train;

- Concise declaration of goods discharged at each domestic station.

3. International train at domestic station: when the train arrives at a domestic station, the train master or his representative must submit to the Customs Office at the station:

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- The bills of lading (copies);

- Transaction papers of transit goods (if any).

Article 28.- Exit and entry automobiles

Exit and entry automobiles arriving at the border gate must park at the prescribed place to fill the customs procedures. The goods owner, driver or his representative must declare and submit to the Customs Office at the border gates the following papers:

- The declaration of export and import goods;

- The declaration of luggages or the record of exit and entry luggages of the driver (issued by the provincial Customs Office in case of Vietnamese drivers on regular trips across the border);

- Name list of passengers and declaration of the passengers luggages.

Article 29.- Military means of transport

Military means of transport carrying civilian passengers or civilian goods, when exiting from or entering Vietnam must fill customs procedures as other means or transport exiting from or entering Vietnam.

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Article 30.- Transit means of transport

1. Right after arriving at the border gate, the driver of the transport means must declare and submit to the border-gate Customs Office the customs declaration and necessary papers as for other exit and entry transport means.

2. Transit aircraft on technical stop-over shall not have to fill customs declaration procedures but still have to submit to the supervision of the Customs Office.

3. Transit transport means must strictly comply with the customs regulations concerning escort and customs sealing and itinerary (travel route).

Article 31.- Other transport means

With regard to other transport means like barge, boat or primitive transport means leaving or transiting through Vietnam, the owner of the means or the driver must declare and submit to the Customs Office the following papers:

- Concise declaration of export and import goods (if any);

- The luggage declaration of the driver of the transport means and the personnel on the transport means and of the passengers (if any).

Chapter III

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Article 32.- Scope of customs supervision

Customs supervision applies to the following objects:

1. Goods which have gone through customs procedures but not yet allowed to exit or which have entered but not yet gone through customs procedures, or goods in the process of transit through Vietnam.

2. Transport means when leaving or entering Vietnam, stopping at or docking in the port waters, at aircraft parking areas, international train stations, the border gates area of the land routes, the border area of the rivers and other places to fill customs procedures.

3. Storehouses, yards to keep export and import goods during the time of customs inspection.

Article 33.- Time for supervision for each type of objects:

1. With regard to export goods: from the time when the inspection of goods begins till the moment when the goods actually leave Vietnam.

2. With regard to import goods: from the time the goods arrive at the first border gate till the moment when the customs procedures are completed.

3. With regard to transit goods: from the time when the goods arrive at the first entry border gate till the moment when the goods leave the last exit border gate.

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5. For the transport means, the supervision time is the time when it moves within the port waters, from the border to the areas of the border gate, from the border to the border station and from the border to the river port area; the time when the means stops or docks in the port waters, at the aircraft parking area, the international railway station, the area of the land border gates, and the river border gate area.

6. With regard to the transit means: from the time when it arrives at the first entry border gate till the time when it leaves the last exit border gate.

Chapter IV

CUSTOMS FEES

Article 34.- The Customs Service is allowed to collect customs fees in the following cases:

1. Performing the customs procedures for export and import goods;

2. Consigned goods or goods kept at customs warehouses;

3. Performing customs escort or sealing of goods;

4. Re-issuing customs certificates and issuing permit to the various forms of service activities under the jurisdiction of the Customs Service;

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Article 35.- Customs fee level and use

The level of collection and the use of the customs fees in each specific case defined in Article 34 of this Decree shall be provided for by the Ministry of Finance in consultation with the General Department of Customs.

Chapter V

HANDLING OF VIOLATIONS

Article 36.- Complaints and denunciations

1. Organizations and individuals are entitled to complain and denounce to the supervisory agency or the heads at various levels of the Customs Service about the acts of violation of law and regulations by customs personnel.

2. The heads of the Customs Offices of various levels when receiving complaints or denunciations shall have to examine the complaints and denunciations according to the provisions of the law on complaints and denunciations by citizens and other related provisions of law.

Article 37.- Handling of violations

1. The customs procedures filler who violates the provisions of this Decree shall, depending on the extent of the violation, be put under administrative sanctions or examined for penal liability as prescribed by law.

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Chapter VI

IMPLEMENTATION PROVISIONS

Article 38.- This Decree replaces Decree No. 171/HDBT of May 27, 1991 of the Council of Ministers (now the Government) and takes effect 15 days after its signing.

Article 39.- The General Director of Customs shall, within the ambit of his function and powers, have to issue documents to provide detailed guidance for implementation of the provisions of this Decree.

The Ministers, the Heads of the ministerial-level agencies, the Heads of the agencies attached to the Government, the Presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.

THE GOVERNMENT




Phan Van Khai