Article 3. Interpretation of terms

In this Decree, terms shall be construed as follows:

1. ―Electronic customs procedures‖ refers to customs procedures under which the information used for the customs declaration shall be provided, received and processed, and the exchange of other information between parties involved shall be carried out through the electronic data processing system, as stipulated by the applicable law on customs procedures.

2. ―Customs electronic data processing system‖ refers to the system, administrated by the General Department of Customs, which shall enable customs authorities to follow electronic customs procedures, link and exchange information about export and import activities with relevant Ministries and agencies.

3. ―Electronic customs declaration system‖ refers to the system that enables customs declarants to follow electronic customs procedures for their customs declaration, receipt of information and responses from customs authorities.

4. ―Customs value consultation‖ refers to the cooperation between customs authorities and customs declarants in discussing and exchanging declared information about the customs valuation.

5. ―Exports or imports subject to the specialized examination" refers to exported and imported goods subject to the quality, health care, culture, animal and plant quarantine and food safety examinations in accordance with laws.

Article 4. Venue for completing customs formalities

1. Venue for completing customs formalities shall conform to the regulations enshrined in Article 22 of the Customs Law.

2. After considering the report on exports and imports in each period of time, the Prime Minister shall make a decision on the list of imported goods required to follow customs procedures at the port of entry.

3. After considering the announcement about the zoning for seaports, international airports, land border checkpoints, international intermodal rail terminals, public postal networks providing international mail services, the Minister of Finance shall decide the organization structure to deal with customs formalities.

After considering the announcement about the zoning for inland ports through which exportation, importation, exit, entry and transit activities are carried out; inland ports of entry, exit; international airports, import and export turnovers, and an amount of work that has to be dealt with at places where exportation, importation, exit, entry and transit activities take place, the Minister of Finance shall stipulate requirements, procedures for establishment and closure of venue for customs procedures and off-airport freight terminals.