Answer :According to Article 25 of the Customs Law, Clause 8 Article 18 of Circular 38/2015 / TT-BTC, the time limit for declaration and submission of declarations is prescribed as follows:1. For exported goods, the submission of customs declarations shall be effected after having gathered goods at places notified by customs declarants and at least 4 hours before the means of transport leave; for export goods sent by express mail service, within 2 hours at the latest before the means of transport leave.2. For imported goods, the submission of customs declarations shall be made before the goods arrive at the border gates or within 30 days from the date the goods arrive at the border gates.In case of transport means entering e-customs declarations, the day the goods arrive at the border gate is the date the transport means arrives at the border according to the carrier's notice on the customs electronic data processing system.In the case of transport means carrying out customs clearance procedures by hand, the day the goods arrive at the border gate is the date the customs office affixes the seal on the import goods declaration at the port of discharge in the transport dossier. Loaded entry (sea, air, rail) or the date written on the declaration of means of transport through the border gate or the book of means of transport (river and road).
In which case does the goods have to be physically inspected? How is the actual inspection done?