red-check Detailing Customs Law 2015

Decree No. 08/2015/ND-CPstatus2 dated January 21, 2015 of the Government on providing specific provisions and guidance on enforcement of the customs law on customs procedures, examination, supervision and control procedures
Posted: 23/1/2015 3:25:46 PM | Latest updated: 20/8/2022 2:07:45 PM (GMT+7) | LuatVietnam: 3658 | Vietlaw: 198

This Decree provides several specific provisions and guidance on enforcement of Customs Law No. 54/2014/QH13status2 which takes effect from March 15, 2015.

One of the important changes specified in this Decree is imports and exports are compulsory to be carried out customs declaration in the electronic form (Article 25)

The traditional method of customs declaration is only further applied to imports, exports of border residents; of incoming and outgoing persons; cargos used for the purpose of emergency assistance and humanitarian aid; cargos used as personal gifts, presents and property; cargos are equipment used for containing cargos

To supplement some subjects as “customs declarants”, including: The owner or operator of an outgoing, incoming and in-transit transport, or the person authorized by the owner of an outgoing, incoming and in-transit transport (Article 5)

Regarding conditions on which enterprises are given priority are changed in line with loosening conditions on turnover limits. In particular, export and import turnover is reduced from USD 200 million/year to USD 100 million/year, from USD 50 million/year to USD 40 million/year (applied to enterprises producing exports), from USD 50 million/year to USD 30 million/year (applied to enterprises exporting agricultural, aquatic products (Article 10)

The regulations on luggage of inbound or outbound persons as prescribed in Decree No. 66/2002/NĐ-CPstatus1 are specified in Article 57 to Article 60 of this Decree. Accordingly, limits of luggage of inbound or outbound persons are complied with the Prime Minister’s particular Decision.

This Decree takes effect from March 15, 2015. To replace such Decree as Decree No. 154/2005/ND-CPstatus1 dated December 15, 2005; No. 87/2012/ND-CPstatus1 dated October 23, 2012; No. 66/2002/ND-CPstatus1 dated July 01, 2002; No. 06/2003/ND-CPstatus1 dated January 22, 2003 and No. 40/2007/ND-CPstatus1 dated March 16, 2007.

To annul Clause 2 Article 4, Article 6, Article 7, Clause 5 Article 25, Article 50 of Decree No. 83/2013/ND-CPstatus1 dated July 22, 2013, Decision No. 65/2004/QD-TTg dated April 19, 2004 and Decision No. 19/2011/QD-TTgstatus1 dated March 23, 2011.

Xem Văn bản hợp nhất số 11/VBHN-BTC ngày 26/5/2015.
Xem Văn bản hợp nhất số 19/VBHN-BTC ngày 21/10/2016.
Amendement notes
  • See merged document No. 11/VBHN-BTC dated May 26th, 2015.
  • Articles 82, 89 and 92 of this Decree will be annulled from July 1st 2016, see more the new provisions at Decree No. 68/2016/ND-CPstatus2 dated July 1st, 2016.
  • See merged document No. 19/VBHN-BTC dated October 21st, 2016.
  • See more the amendments, supplements at Decree No. 59/2018/ND-CPstatus2 dated April 20th, 2018.
  • The regulations on specialized inspection regulated at Clause 5, Clause 6 Article 60 of this Decree (Clause 5, Clause 6 are added to Article 60 of this Decree according to Clause 31 Article 1 of Decree No. 59/2018/ND-CPstatus2 ) from January 1st, 2020, according to the regulation s at Decree No. 85/2019/ND-CP dated November 14th, 2019

Related documents

Penalty document

stop-check 127/2013/NĐ-CPFrom December 15, 2013: Administrative fine levels in the domain of customs shall be increased


Effective Date 15-Mar-2015
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 198

Files attachment

enflag pdficon ND08_21012015CP[ENGLISH].pdf


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