Chapter 1:

GENERAL INFORMATION ON THE NATIONAL CUSTOMS ADMINISTRATION

1. The organization of Vietnam Customs comprises:
a) The General Department of Customs
b) Customs Departments of provinces
c) Sub-department of Customs Departments
d) Custom research institute
e) All the above answers are correct
2. Which is the wrong answer?
Tasks of the Vietnam Customs include:
a) Inspect and supervise goods and vehicle
b) Tackle smuggling and illegal cross-border trafficking of good
c) Promote foreign tourism
d) Collect tax and duties on import and export goods
e) Release statistics on imported and exported goods
3. Customs operating locations exclude:
a) Areas of land border checkpoints
b) International railway stations
c) Local civil airports
d) Seaports and inland waterway ports where import, export, exit, entry and transit
operations are conducted
e) Customs clearance places, bonded warehouses
4. Entities that are required to follow customs procedures:
a) Exports, imports and in-transit goods
b) Foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels,
cultural products, relics, antiques, valuable items, post and packages and parcels used as
imports or exportsInbound, outbound and in-transit air, road, rail, inland waterway vehicles
c) Luggage carried by inbound or outbound persons
d) All the above answers are correct
5. Fill in the blank:
Entities subject to customs supervision:
Cargos and transports within the …….area; machinery, equipment and raw material commodities
which are imported for export processing and manufacturing and are warehoused at the production
workshop of an organization or individual.
a) Customs check point
b) Customs supervised
c) Customs controlled
d) Customs formalities
6. Choose all correct answers:

According to Law on Customs 2014, “customs territory” means...

a) Areas within the territory

b) Continental shelf
c) Air zone
d) Exclusive economic zone
e) Areas within the border

7. Which statement is incorrect?

a) Goods and vehicle must be undergone customs formalities, subject to customs inspection and
supervision.
b) Goods may enjoy customs clearance and vehicle may be permitted for exit or entry after going
through customs formalities.
c) Customs formalities can be carried out privately as long as there is consnet from the goods
owner or vehicle owner.
d) Applying the risk management is obliged during customs inspection and supervision.

8. Duties of Customs brokage agents:

a) Declare and sign on the customs declaration

b) Submit and present documents and goods to the customs authority for inspection if required
c) Pay taxes
d) a and b
e) a, b and c

9. Customs declarants include the following subjects:

a) Owner of exported and imported goods

b) Person performing logistics services
c) Import and export freight forwarding company
d) All above answers are correct

10. Fill in the banks:

Customs offences are atcs caused by those who violate the provision of ....... or the .......... who commit
acts of obstructing activities of export, import, entry, exit, ..... or other atcs of violation of customs
legislation

a) law, customs officers, transit

b) customs legislation, brokage agents, transit
c) law, brokage agents, transit
d) customs legislation, customs officers, transit
11. Choose the correct statement according to regulation of general international law:

a) Smuggling is not considered as a kind of the deception of customs.

b) Conveyance of goods via international mails is also a kind of smuggling.
c) The definition of smuggling only give concern in the cases when goods are hidden to avoid
the customs control.

12. “The objective side of customs offenses manifest itself in violation or attempted violations
of the customs legislation”, which means...

a) Customs offenses are active actions.

b) Customs offenses are only omissions.
c) Customs offenses can be both actions and omissions.
d) Customs offenses exclude attempts to violate the customs legislation.

13. Choose the incorrect statement:

a) The existence of guilt is one of the mandatory elements to form a customs offense.
b) The subjective party of a customs offense presupposes an existence of guilt in the act.
c) Sanctions for customs violations are not imposed if the offensive act occurs because of
circumstances that are not depended on will of a person concerned.
d) Customs declarants and customs officers have responsibilities for preventing reasonable risks
of violating customs legislation.

14. Which is not one of the requirements for a customs broker?

a) Obtaining a business registration certificate or an enterprise registration certificate.

b) Having customs employees
c) Satisfying the information technology infrastructure for making e-customs declaration and
other requirements as prescribed.
d) Having clear permission of operation of good forwarding or customs broker in the business
registration certificate

15. Which statement is correct?

a) The customs officers do not have an obligation to inform the denouncers in case of recieving
denunciations not falling under their competence.
b) Only exported or imported goods are under control or inspection of customs procedures.
c) Where there are grounds to believe that their legitimate rights and interests have been
infringed, individuals and organizations may lodge complaints with the customs offices or
other competent State bodies, but not initiate lawsuits.
d) Tax calculation and goods management policy implementation are the two main aims to
identify HS codes.
16. Which authority is in charge of issuing the list of Vietnamese imports and exports for
uniform application nationwide?

a) The Prime Minister.

b) The Minister of Finance.
c) The Head of Genreal Department of Vietnam Customs.
d) The National Assembly.

17. The operating principles of Vietnam customs are:

a) Centralization, civilization and uniform

b) Differenciate according to acutal situation
c) Decentralized management

18. The classfication of goods must be based on...

a) Customs documents
b) Technical documents
c) Other relevant information for identification of goods names and HS codes
d) All above choices

19. Which statement is incorrect?

a) The Minister of Finance is in charge of issuing the list of Vietnamese imports and exports for
uniform application nationwide
b) The Minister of Finance shall promulgate HS code consistent with headings in the list of
Vietnamese imports and exports.
c) During a customs inspection, HS codes are determined based on the results of physical
inspection or analysis and assessment of goods.
d) In case of disagree with results of goods classfication, customs declarants have the right ot
file complaints or lawsuits in accordance with law.

20. The SAFE Framework of Standards to Secure and Facilitate Global Trade was adopted
by...

a) WCO Council.
b) UN Council.
c) WTO Council.

21. The latest version of the SAFE Framework was promulagted in?

a) 2018
b) 2019
c) 2020
d) 2021
22. Which is not one of the three pillars of the SAFE Framework?

a) Customs-to-Customs
b) Customs-to-Business
c) Customs-to-other Government
d) Customs-to-NGOs

23. What is the main focus of Customs-to-Business?

a) The creation of an international system for identifying private businesses that offer a high
degree of security guarantees in respect of their role in the supply chain.
b) Esuring that the government response to the challenges of supply chain security is both
efficient and effective, by avoiding duplication of requirements and inspections, streamlining
processes, and ultimately working toward global standards that secure the movements of
goods in a manner that facilitates trade.
c) Providing an effective mechanism to work co-operatively with common and accepted
standards to maximize the security and facilitation of the international trade supply chain as
cargo shipments and transport conveyances move along the nodes of the global trading
system.

24. Choose the incorrect sentence:

a) The predecessor of Vietnam Customs was the “Tariff and Tax Services Department”
b) The headquarter of Vietnam Customs is in Hanoi
c) Vietnam Customs operates independently, not under the control of any ministry
d) Customs offense can be an action or an omission

25. Which action that customs officers are not allowed to do?
a) Take samples of goods in the presence of customs declarants for customs authorities to
analyze or request an assessment of such goods.
b) Request customs declarants to provide information and documents to identify the HS code or
the origin of the goods.
c) Request vehicle commanders or operators to drive in proper routes, on schedule and stop at
proper places.
d) Request the owner of the goods to pay a deposit for customs clearance of the goods while
determining the origin of the goods.