ReplyCustoms declarants under the provisions of Article 5 of Decree No. 08/2015 / ND-CP of the Government include the following subjects:1. Owners of export and import goods. Where goods owners are foreign traders not present in Vietnam, customs procedures must be carried out through customs clearance agents.2. Owners of vehicles and operators of transport means on exit, entry or in transit or persons authorized by transport means owners to enter, exit or transit.3. Persons authorized by goods owners in cases where goods are presents or gifts of individuals; First-hand luggage, sent after the trip of the person on exit or entry.4. Person providing goods transit service.5. Customs clearance agent.6. Enterprises provide international postal services and international express delivery services, unless otherwise requested by goods owners.