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According to Point c, Clause 1, Article 18 of the Customs Law 2014, Article 17 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, watching goods before customs declaration and taking goods samples to serve the customs declaration is done as follows:

1. After being transported by cargo carriers or cargo keepers (shipping lines, airlines, railways, express delivery enterprises, postal service business enterprises, bonded warehouse owners) upon agreement, the goods owner notifies the Customs Branch where the goods are kept for supervision according to regulations and at the same time notifies the port, warehouse and yard business enterprise for coordination.

2. When previewing goods, the Customs Sub-Departments where goods are kept must make a written certification, certified by the goods owners. The minutes are made in 02 copies, each party keeps 01 copy.

3. If the customs declarer requests a sample to serve the customs declaration, the provisions of Article 31 of Circular 38/2015 / TT-BTC shall apply.

4. After previewing the goods, taking samples, customs officers shall seal the goods. In case the goods cannot be sealed, in the certification record stated in Clause 2 of this Article, the goods situation must be clearly stated and the goods holder is obliged to keep the goods. When declaring customs, goods owners clearly state the preview results, take goods samples on customs declarations.