CUSTOMS OPERATION

CHAPTER 5: CUSTOMS CONTROL

Prepared by: Nguyễn Duy Hồng, MBA, L.L.M, Jurist

Date: 16 Jun 2022 Ver: 1.0
CHAPTER OUTLINE

NO CONTENTS

I Rational in customs control

II Legal basis of customs control

III Content and Measures of customs control

IV Rights and responsibility of customs controllers

I. RATIONAL IN CUSTOMS CONTROL
What is Customs control

Customs control is a measure of patrolling, investigation, verification or other professional

measures applied by customs authorities to prevent and combat smuggling and illegal cross-
border goods transportation and other acts of violation of customs law (the Customs Law 2014)

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I. RATIONAL IN CUSTOMS CONTROL
Roles of Customs control

• Customs control is an important task to perform the function of state management on

customs

• Customs control contributes to the protection of political security, economic security,

environmental protection, public health and national cultural identity in the period of
opening up and integration of the country.

• Customs control contributes to the fight against corruption and other negative acts in the
State apparatus and within the Customs sector.

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II. LEGAL BASIS OF CUSTOMS CONTROL

• Customs Law 2014

• Article 101 of Decree 08/2015/ND-CP dated January 21,

2015.

• Others?

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II. LEGAL BASIS OF CUSTOMS CONTROL

• Areas of customs operations include:

o Area of ​road border gate, international intermodal railway station, international civil airport;
seaports, inland waterway ports with export, import, exit, entry and transit activities; the area
where goods are stored under customs supervision, export processing zones, customs
preferential areas; customs clearance locations, bonded warehouses, tax-suspension
warehouses, international post offices, customs declarants' headquarters during post-customs
clearance inspection; locations for inspection of exported and imported goods in the customs
territory;

o Other areas or locations that meet state management requirements and are permitted to
export, import, transit goods, exit, enter and transit means of transport under the Prime
Minister's decision.

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II. LEGAL BASIS OF CUSTOMS CONTROL

• In the area of ​customs operations, the customs authority is responsible for inspecting,
supervising and controlling goods and means of transport and handling violations of the law on
customs in accordance with Vietnamese law and international treaties to which the Socialist
Republic of Vietnam is a signatory.

• The Government shall detail the scope of customs operation areas.

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Content of Customs control

• Organize activities of collecting, analyzing and processing customs information, serving

modern customs management, proactively preventing and combating smuggling, trade
fraud and handling violations of the law on customs;

• Actively detect, prevent and prevent acts of smuggling or illegally transporting goods,
foreign exchange, and Vietnamese currency across the border;

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Content of Customs control

• Investigate and handle violations of customs laws; and

• International cooperation in customs control.

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Forms of Customs control
Two forms: publicity and confidentiality. Specifically:

• Publicity includes measures to patrol, check, search, arrest, handle...

• Confidentiality includes measures such as secret methods, secret bases, special case
investigation.

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Forms of Customs control

However,
• In the public form, it is also necessary to ensure the secret element, especially in terms of work
intentions, in the use of forces and teams, in information processing, etc.

• There is a close relationship between the two forms, complementing and supporting each
other.

• It is necessary to use these two forms in a harmonious and reasonable manner, depending on
the circumstances and the object. When necessary, it can be transformed from one form to
another.

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Measures of Customs control

Customs authorities use a combination of professional measures to control customs, vehicles

and technical equipment in the prevention and combat of smuggling and illegal cross-border
transportation of goods.

Specifically, the professional customs control measures and regulations on ensuring the
implementation of the professional customs control measures specified will be guided by the
Ministry of Finance.

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Measures of Customs control

• Investigation measures: The customs control force shall make a list of organizations,
individuals, items and routes most likely to be involved in smuggling and illegal cross-border
transportation of goods to proactively apply prevention and management measures.

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Measures of Customs control

• Secret base work: Recruiting, building and employing people who are not on the payroll of the
customs authority to perform the tasks of preventing and combating smuggling and illegal cross-
border transportation of goods

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Measures of Customs control

• Measures of in-line reconnaissance, offline reconnaissance and technical reconnaissance

• Specialized combat

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III. CONTENT AND MEASURES OF CUSTOMS CONTROL
Measures of Customs control

• Patrol control

• Mobilize the masses to participate in preventing and combating smuggling and illegal cross-
border transportation of goods.

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IV. RIGHTS AND RESPONSIBILITY OF CUSTOMS CONTROLLERS

Customs offices are responsible for organizing forces and means to conduct patrols in the
area of ​customs operations to prevent smuggling and illegal cross-border transportation of
goods.

During the patrol, the customs authority has the right to:

• Using beacons, flags, flares, loudspeakers and whistles to give commands;

• Suspend means of transport to search means of transport, goods stored on means of

transport when there are signs of violation of the customs law;

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IV. RIGHTS AND RESPONSIBILITY OF CUSTOMS CONTROLLERS

• Searching people and means of transport and objects in accordance with the law on
handling of administrative violations;

• Temporarily hold people, temporarily seize material evidences and means of violations
in accordance with the law on handling of administrative violations;

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IV. RIGHTS AND RESPONSIBILITY OF CUSTOMS CONTROLLERS

• In case the control force is on patrol duty in the internal waters and territorial sea and
detects the means of transport showing signs of law violation, it shall send a signal to
stop the means of transport for inspection in accordance with regulations and
provisions of the Law of the Sea of ​Vietnam. Through the inspection, if detecting a
violation of the law that requires a search, the means of transport must be brought to
the port or anchorage position to ensure the safety of the search. The search is carried
out in accordance with the law on handling of administrative violations.

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THANK FOR YOUR ATTENTION!
 CUSTOMS OPERATION
CHAPTER 6: STATE ADMINISTRATION OF CUSTOMS

Prepared by: Nguyễn Duy Hồng, MBA, L.L.M, Jurist

Date: 16 Jun 2022 Ver: 1.0
CHAPTER OUTLINE

NO CONTENTS

I State administration on customs

II Forms of state administration

III Management policy on import and export

IV State Agencies of Customs

I. STATE ADMINISTRATION OF CUSTOMS
What

State administration of customs is the state management of the organization and operation of
the customs authority on export, import, exit, entry and transit activities of organizations and
individuals to direct those activities towards certain oriented goals.

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I. STATE ADMINISTRATION OF CUSTOMS
What

State administration of customs is reflected in two basic aspects:

• State management over the organization and operation of the customs authority

• State management over export, import, exit, entry and transit activities of organizations and
individuals

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II. FORMS OF STATE ADMINISTRATION
Content of State Administration of Customs

• Formulate and direct the implementation of strategies, master plans and development plans of
Vietnam Customs;

• Promulgating and organizing the implementation of legal documents on customs;

• Guiding, implementing and propagating the law on customs;

• Regulations on the organization and operation of Customs;

(Article 99, Customs Law 2014)

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II. FORMS OF STATE ADMINISTRATION
Content of State Administration of Customs

• Training, fostering and building a contingent of customs officers;

• Organize research and application of science and technology, modern customs management
methods;

• State statistics on customs;

• Inspect, examine, settle complaints and denunciations and handle violations of the law on
customs;

• International cooperation on customs.

(Article 99, Customs Law 2014)

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II. FORMS OF STATE ADMINISTRATION
Specialized form of Customs

Specialized forms of customs management are methods used by specialized

management agencies to manage import and export goods. Specifically, the following
forms are included:

• Promulgate a list of goods banned from export and import, a list of goods subject to
conditional import and export (exports and imports under permits);

• Licensing: Including automatic license, quota license, testing license;

• Set export and import quotas; and

• A number of other related regulations such as goods subject to animal quarantine, quality
inspection according to quality standards and some imported goods according to separate
regulations.

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II. FORMS OF STATE ADMINISTRATION
Specialized form of Customs

In addition, depending on the nature and characteristics of goods under their management,
specialized management agencies also use a number of other management forms such as:

• Announcing conditions and guidance on export and import procedures;

• Specifying the origin profile, approve the content;

• Registering for circulation; and

• Designation of importers

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III. MANAGEMENT POLICY ON IMPORT AND EXPORT
What

Policy on management of export and import goods of Vietnam is a collection of tools that the
Vietnamese State applies to influence export and import behavior.

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III. MANAGEMENT POLICY ON IMPORT AND EXPORT
What

Policy on management of exported and imported goods changes over time and aligns with
international commitments

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III. MANAGEMENT POLICY ON IMPORT AND EXPORT
Policy

Tariff Measures: To encourage or restrict imports, the state uses tax tools to regulate such as:
use of various taxes; application of a high or low tax rate; narrowing or widening tax exemptions
and reductions; and allowing tax relief…

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III. MANAGEMENT POLICY ON IMPORT AND EXPORT
Policy

Tariff Measures: To encourage or restrict imports, the state uses tax tools to regulate such as:
use of various taxes; application of a high or low tax rate; narrowing or widening tax exemptions
and reductions; and allowing tax relief…

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III. MANAGEMENT POLICY ON IMPORT AND EXPORT
Legal

• Decree 187/2013/ND-CP dated November 20, 2013 regulating the implementation of the
Commercial Law on international goods sale and purchase activities, and agency
activities for the purchase, sale, processing and transit of goods with foreign countries.
• Law on product quality
• Law on plant protection and quarantine
• Ordinance on veterinary medicine;
• Food safety law.
• Decrees and Circulars guiding quality inspection, quarantine, food safety…

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III. MANAGEMENT POLICY ON IMPORT AND EXPORT
Policy

• Promulgate a list of goods banned from export and import.

• Promulgate a list of imported goods subject to tariff quotas.
• Issuing a list of import and export goods applying automatic licensing regime.
• Issuing a list of goods requiring an import-export license
• Promulgating the List of goods with regulations on conditional import/Export.
• Issue the list of goods subject to quality inspection.
• Issuing a list of goods subject to food hygiene and safety inspection.
• Issue the List of goods subject to quarantine.

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IV. STATE AGENCIES OF CUSTOMS
State Agencies of Customs

• The Government performs the unified state administration of customs

(Article 100, the Customs Law 2014)

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IV. STATE AGENCIES OF CUSTOMS
State Agencies of Customs

• The Ministry of Finance is responsible to the Government for performing the unified state
administration of customs

(Article 100, the Customs Law 2014)

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IV. STATE AGENCIES OF CUSTOMS
State Agencies of Customs

• Ministries and ministerial-level agencies shall, within the ambit of their tasks and powers,
coordinate with the Ministry of Finance in the state administration of customs.

(Article 100, the Customs Law 2014)

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IV. STATE AGENCIES OF CUSTOMS
State Agencies of Customs

• People's Committees at all levels shall, within the ambit of their tasks and powers, have to
organize the implementation of the law on customs in their localities.

(Article 100, the Customs Law 2014)

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THANK FOR YOUR ATTENTION!