Customs procedures for goods of people on exit or entry and means of exit and entry across the border

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency to carry out administrative procedures (if any): None.

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

– Joint Circular No. 01/2008/TTLT-BCT-BTC-BGTVT-BNN&PTNT-BYT-NHNN dated January 31, 2008 guiding the implementation of Decision No. 254/2006/QD-TTg dated November 7, 2006 of Prime Minister;

– Official Dispatch No. 1420/TTg-KTTH dated August 27, 2008 of the Prime Minister on customs clearance of border import and export goods;

– Circular No. 13/2009/TT-BCT dated June 3, 2009 of the Ministry of Industry and Trade regulating import and export of goods through secondary border gates and border openings outside the border gate economic zone;

– Decision No. 202/QD-TCHQ dated January 29, 2011 of the General Department of Customs promulgating customs procedures for means of transport on exit, entry, and transit through land border gates;

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