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Addressing the limitations of the old Customs Law, incorporating experiences from international customs practices. The 2014 Customs Law serves as an important legal framework, progressively applied to regulate activities related to exports and imports.
What is the Customs Law? Its scope and key provisions explained.
1. What is the Customs Law?
1.1. Overview of the 2014 Customs Law.
1.2. Roles and Significance of the Customs Law.
2. Some Key Points of the 2014 Customs Law.
* Download the 2014 Customs Law HERE
1. What is the Customs Law?
1.1. Overview of the 2014 Customs Law
- The Customs Law is a legal document governing the relationships arising in the customs field.
- Currently, the effective legal document is the 2014 Customs Law, numbered 54/2014/QH13. This document was passed by the National Assembly on June 23, 2014, and officially took effect on January 1, 2015.
- The 2014 Customs Law consists of 08 chapters with 104 articles.
- The scope of regulation of the 2014 Customs Law: According to Article 1, the Customs Law regulates state management issues regarding:
+ Goods are exported, imported, or in transit;
+ Transport vehicles departing, arriving, or transiting for organizations, individuals domestically and internationally within the customs territory;
+ Regarding the organization and operation of Customs.
- Subjects regulated by the Customs Law: There are 02 groups of subjects within the scope of regulation of the 2014 Customs Law, specifically:
+ Individuals (organizations, individuals) performing or those with rights, obligations related to the export, import, transit of goods, departure, arrival, transit of means of transport;
+ Customs authorities, customs officials, other state agencies coordinate state management of customs.
Among the aforementioned entities, those conducting activities related to the export, import of goods, departure, arrival, transit of means of transport; customs authorities, customs officials are two specific entities, subject to the most direct, widespread regulation.
1.2. Roles and Significance of the Customs Law
- The Customs Law is the best legal instrument to ensure economic security, national sovereignty while facilitating import-export activities to promote investment, tourism development, without compromising strict management. Alongside the Tax Management Law, the Customs Law serves as the foundation for ensuring accurate and sufficient tax collection, as well as other budget revenues. The enactment of the Customs Law is an objective requirement, in line with reality, and similar to many countries worldwide.
What role and significance does the Customs Law play in economic and social development?
2. Some Key Points of the 2014 Customs Law
The 2014 Customs Law is evaluated as more comprehensive, progressive than the 2001 Customs Law, amended in 2005, with some new points as follows:
- Adding the applicable subjects as 'Organizations, individuals with rights and obligations related to export, import, transit of goods, departure, arrival, transit of means of transport.'
- Adding provisions on prohibited acts in the customs field.
- Adding customs operation locations such as areas, other locations meeting state management requirements, allowed to export, import, transit of goods, departure, arrival, transit of means of transport according to the decision of the Prime Minister.
- Simplification of customs documentation (only customs declaration is mandatory).
- More specific regulations and effective implementation of electronic customs.- Adding Chapter VI on customs information and customs statistics.
The organization and implementation of the 2014 Customs Law has achieved significant accomplishments, demonstrating the role of the Customs Law in regulating customs relations, ensuring the favorable development of the national economy.
Furthermore, readers can also refer to other related laws in the Vietnamese legal system such as the Road Traffic Law, Public Investment Law, Electronic Transactions Law, etc.
