Reply:Customs clearance locations are stipulated in Article 22 of UN, Article 4 of Decree No. 08/2015 / ND-CP dated January 21, 2015 of the Government. Accordingly, the place of customs clearance is the place where the customs office receives, registers and inspects customs dossiers, inspects actual goods and transport means.1. Locations for receiving, registering and examining customs dossiers are headquarters of Customs Departments and Customs Sub-Departments.2. Location of actual goods inspection includes:a) Checkpoints at land border gates, international intermodal railway stations, international civil aviation ports; international post office; seaports and inland water ports with export, import, exit, entry and transit activities; goods import and export ports established in the inland;b) Head office of Customs Branch;c) Centralized inspection location as decided by the General Director of Customs.d) Location of inspection at production facilities and works; place for organizing fairs and exhibitions.e) Checking places in bonded warehouses, tax-suspension warehouses and retail collecting places.e) General inspection locations between Vietnam Customs and neighboring customs offices in land border gate areas.g) Other locations shall be decided by the General Director of Customs in case of necessity.Based on the export and import situation in each period, the Prime Minister shall decide on the List of import goods subject to customs procedures at the import border gates.