Goods in transit
1. Goods in transit shall be subject to customs procedures at the first arrival
bordergate and at the last departure bordergate; and shall be subject to
customs control during transportation in the territory of Vietnam.
2. Where goods are in transit but do not go through the territorial mainland,
or goods in transit are stored in a warehouse located within the area of a
bordergate, a transit permit shall not be required. Where goods are in
or entering Vietnam shall be subject to customs procedures applicable to
exported goods.