Procedures for viewing goods before customs declaration

– Authority or competent person authorized or decentralized to implement (if any): Customs Branch.

– Agency directly implementing administrative procedures: Customs Branch.

– Coordinating agency (if any): None

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control custom.

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

Step 2: The person holding the goods shall make a certification record, with confirmation from the person holding the goods, the goods owner and the supervising customs officer, each participating party keeps 01 copy.

Step 3: Customs authorities seal the goods. In case the goods cannot be sealed, the certification record must show the condition of the goods and clearly state that the person holding the goods is responsible for keeping the goods in their original state.