LAW ON CUSTOMS No. 54/2014/QH13

This Law stipulates the state management of customs with regard to goods permitted to be imported, exported or transited, and vehicle of domestic and foreign entities which are on exit or entry or in transit within the customs territory; and organization and operation of the customs service.

The Government shall provide guidance on articles and clauses of this Law as assigned.

This Law was passed on June 23, 2014, by the 11th National Assembly of the Socialist Republic of Vietnam at its 7th plenum.