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. .
3. An inspection of goods in transit shall only be carried out in cases where
there are indications of a breach of the law having been committed.
4. Goods in transit may only be sold in Vietnam upon obtaining permission
from the authorized State body of Vietnam and completing customs
procedures applicable to imported goods