General guidance on customs declaration 2024
- People leaving the country with a passport or passport replacement documents issued by a competent Vietnamese or foreign state agency, with carry-on luggage, luggage sent before or after the trip, are not on the List. Goods banned from export, temporarily suspended from export or exported with conditions according to the provisions of law, are exempted from export tax without limit.
- People leaving the country do not have to declare customs if they do not have luggage that exceeds the tax-free allowance according to the provisions of tax law, and do not have luggage sent before or after the trip. People on departure carry goods that exceed the luggage allowance. Tax-free goods passing through the customs inspection area without customs declaration are considered illegal imported or exported goods and will be handled according to the provisions of law.
- Luggage of people leaving the country is checked through a cargo scanner system and other equipment. Based on the analysis of information and the process of monitoring people leaving the country, the Customs agency decides to select risky luggage for physical inspection.
- In case there are grounds to determine that the person leaving the country has committed acts of smuggling or illegally transporting goods across the border, a body search shall be conducted in accordance with the law on handling of administrative violations. or criminal depending on the level of violation.
- People leaving the country can temporarily deposit their luggage in the border gate Customs warehouse and receive it back when they enter the country. The period of temporary storage of luggage shall not exceed 180 days from the date the luggage is deposited in the Customs warehouse.
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During the period of temporarily storing luggage mentioned in Point 5 above, if the person leaving the country has a document to give up the temporarily stored luggage or after the temporary storage period of luggage but the person leaving the country does not receive it back, it will be handled according to the provisions of the Law. law. Proceeds from the liquidation of goods are paid into the state budget after deducting costs incurred in accordance with the provisions of law.