Legal Document

Title: Law 54/2014/QH13 dated June 23, 2014 on Customs
Type: Law
Issuing Agency: National Assembly
Responsible Agency: Relevant Agencies
Issuing Date: 23-06-2014

Regulated entities

1. Entities that import, export, or transit goods, or have vehicle on exit or entry or in transit.

2. Entities that have rights and obligations related to the import, export and transit of goods and exit, entry and transit of vehicle.

3. Customs authorities and customs officials.

4. Other regulatory bodies involved in the cooperation in state management of customs.

Customs policies

1. The State of Vietnam shall facilitate customs formalities applied to import, export, exit, entry and transit in the Vietnamese territory.

2. Developing Vietnam Customs into a clean, strong, professional and modern agency with transparent and efficient operation.

See a reference translation at

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