Title: Decree 08/2015/ND-CP Providing specific provision and guidance on enforcement of customs law on customs procedures, examination, supervision and control procedures

Type: Decree

Issuing Agency: Government

Responsible Agency: Ministry of Finance

Issuing Date: 21-01-2015

 

Applicable entities

1. Organizations or individuals who get involved in exportation, importation and transit of goods, and exit, entry and transit of transports.

2. Organizations or individuals who have rights and obligations relating to exportation, importation and transit of goods; exit, entry and transit of transports.

3. Customs authorities and officials.

4. Other governmental agencies that collaborate in the customs-related state management.

 

Effect

1. This Decree shall take effect from March 15, 2015.

2. This Decree shall replace the Decree No. 154/2005/ND-CP dated December 15, 2005 on providing specific regulations on implementation of several articles of the Customs Law in terms of customs procedures, examination and supervision; the Decree No. 87/2012/ND-CP dated October 23, 2012 on providing specific regulations on implementation of several articles of the Customs Law in terms of electronic customs procedures for commercial exports or imports; the Decree No. 66/2002/ND-CP dated July 01, 2002 on providing regulations on duty-free limits on luggage of outbound or inbound persons, imported gifts or presents; the Decree No. 06/2003/ND-CP dated January 22, 2003 on providing regulations on classification of exports or imports; the Decree No. 40/2007/ND-CP dated March 16, 2007 on providing regulations on customs valuation of exported or imported goods.

3. Clause 2 Article 4, 6, 7, 5 Article 25, Article 50 of the Government’s Decree No. 83/2013/ND-CPdated July 22, 2013 on providing specific regulations on implementation of several articles of the Law on Tax Administration and the Law on the amendments to the Law on Tax Administration; the Prime Minister’s Decision No. 65/2004/QD-TTg dated April 19, 2004 on promulgating the regulations on operations of customs forces specializing in prevention and control of smuggling, illicit transportation of commodities across borders, and the Prime Minister's Decision No.19/2011/QD-TTg dated March 23, 2011 on providing regulations on piloting receipt of electronic commodity manifest or relevant documents and customs clearance for incoming or outgoing sea ships.

 

For further details, Please see a reference translation  at http://hethongphapluatvietnam.com/decree-no-08-2015-nd-cp-dated-january-21-2015-providing-specific-provisions-and-guidance-on-enforcement-of-the-customs-law-on-customs-procedures-examination-supervision-and-control-procedures.html

 

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