Article 1. Scope of application
This Circular shall provide for the customs procedure for mails, packages or parcels of goods exported or imported through postal services provided by authorized enterprises (hereinafter referred to as postal item).
Article 2. Applicable entities
1. Enterprises authorized under the provisions of the Post Law (hereinafter referred to as enterprises);
2. Institutions, organizations or individuals who have postal items exported or imported through postal services;
3. Customs authorities; customs officers.
Article 3. Location of completing customs formalities
Customs formalities applied to postal items shall be completed at the main office of post Customs Sub-departments, express mail Customs Sub-department and international airport Customs Sub-department (hereinafter referred to as Customs Sub-department).
For further details, please visit http://asemconnectvietnam.gov.vn/law.aspx?ZID1=0&ID1=1&MaVB_Id=2320&CapBanHanhID=112&TukhoaCoSanID=1&pagenum=0
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