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According to Article 64 of the Customs Law 2014, transported goods are subject to customs supervision including transit goods and goods moving from border gate.

When transporting goods subject to customs supervision, customs declarants must declare goods transport declarations; submit or present documents as prescribed.

Customs authorities receive goods transport declarations, check documents and goods presented by customs declarants to decide to permit goods transportation subject to customs supervision.

 During the time of transportation, the goods are subject to customs supervision, if the customs declarant performs the transshipment, transshipment, warehousing, division of the shipment, changing the mode of transport or other jobs, it must Notify and get approval from customs authorities before implementation. The customs office is responsible for answering within 02 hours after receiving the customs declarant's notice.

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