Decree No. 08/2015/ND-CP 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

This Decree provides several specific provisions and guidance on enforcement of Customs Law No. 54/2014/QH13 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-CP 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-CP dated December 15, 2005; No. 87/2012/ND-CP dated October 23, 2012; No. 66/2002/ND-CP dated July 01, 2002; No. 06/2003/ND-CP dated January 22, 2003 and No. 40/2007/ND-CP 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-CP dated July 22, 2013, Decision No. 65/2004/QD-TTg dated April 19, 2004 and Decision No. 19/2011/QD-TTg dated March 23, 2011.