On April 20, 2018, the Government issued Decree No.59/2018/ND-CP amending and supplementing a number of articles of the Government’s Decree No.08/2015/ND-CP dated January 21, 2015 detailing regulations and measures for the implementation of the Customs Law on customs procedures, inspection, supervision and control. The Decree took effect since June 5, 2018.
Accordingly, Decree No.59/2018/ND-CP stipulates the objects subject to customs procedures, subject to customs inspection and supervision as follows:
– Goods exported, imported or in transit; cash in foreign currencies, cash in Vietnamdong, tranfering instruments, gold, precious metals, precious stones, cultural products, relics, antiques, treasures, postal matters and parcels for export or import; luggage of people on exit or entry; other articles of export, import or transit, within the geographical area of operation of the customs office;
– Means of road, rail, air, sea, inland waterway and riverway transport on exit, entry or in transit;
– Objects subject to customs procedures;
– Supplies on means of transport on exit, entry or transit;
– Customs dossiers and vouchers related to the objects subject to customs procedures;
– Objects subject to customs procedures;
– Supplies on means of transport on exit, entry or transit;
– Goods and means of transport within the geographical area of operation of the customs office; goods being machinery, equipment, raw materials and supplies imported for processing or production of export goods being stored at production establishments of organizations or individuals;
– Goods subject to specialized inspection shall be placed on pending preservation;
– Goods subject to customs supervision.
It can be seen that, Decree No.59/2018/ND-CP has specifically regulated groups of objects subject to customs procedures, subject to customs inspection and supervision, thereby helping the authorities to clearly define the objects under the scope of inspection and supervision.
