red-check Customs Law 2015

Law No. 54/2014/QH13status2 dated June 23, 2014 of the National Assembly on Law on Customs
Posted: 9/7/2014 10:52:44 AM | Latest updated: 27/8/2022 11:06:42 AM (GMT+7) | LuatVietnam: 3518 | Vietlaw: 175

This Law takes effect from January 1, 2015.

Customs Law No. 29/2001/QH10status1 and Law No. 42/2005/QH11status1 amending and supplementing a number of articles of the Customs Law shall be expired as from the effective date of this Law

Amendement notes
  • The Clause 4 of Article 86 of this Law is annulled from 1st, 2015. See the new provisions for replacement at Law No. 71/2014/QH13status2 dated November 26th, 2014.
  • See more the amendments, supplements at Law No. 35/2018/QH14status2 dated November 20th, 2018; Law No. 07/2022/QH15 dated June 16th, 2022.
  • See merged documents No. 02/VBHN-VPQH dated July 10th, 2014; No. 03/VBHN-VPQH dated July 10th, 2014; No. 09/VBHN-VPQH dated December 12th, 2017; 31/VBHN-VPQH dated December 7th, 2020.

Related documents

Penalty document

red-check 128/2020/NĐ-CPNew fine levels imposed on administrative customs offences


Effective Date 1-Jan-2015
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 175

Files attachment

enflag pdficon LL54_23062014QH13[ENGLISH].pdf


Customs policies

blue-check Regarding re-import of exported goods from bonded warehouses
blue-check Goods imported from bonded warehouses for export manufacture shall be still exempt from import duty
blue-check Regarding use of electronic air waybill
blue-check From August 15th, 2022: It is allowable to online extend Decision on recognition of location for inspection of imports/exports
blue-check Regarding refund of import duty on goods imported on the spot for export production
blue-check Export-import enterprises running their operation for over 365 days may register for obtaining counseling, support from customs authorities
blue-check Regarding extension of duration for temporary import of drilling platform
blue-check It is not required to submit electronic VAT invoice in customs dossier for exports
blue-check Issues relating to refund of import duty
blue-check Issue relating to duty reduction for goods damaged due to conflagration
blue-check Recommendations for customs fraudulent acts subject to inspection in 2022
blue-check Conditions for late submission of customs documents amid the Covid-19 pandemic
blue-check Regarding destruction of raw materials imported for export production
blue-check Issues relating to declaration of HS codes pending analysis result
blue-check Regarding handling of import duty on stolen goods
blue-check Notes in relation to conditions, procedures for duty exemption granted to goods imported under mandate
blue-check Regarding handling of duties on goods exported on the spot
blue-check “Prioritized enterprise” must have internal system to manage import and export activities
blue-check Customs fees applicable from April 5th, 2021
blue-check Regarding bonded warehouse lease contract