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In an increasingly globalized trend of trade, the establishment of trade-linked legal systems takes place at a bilateral, multilateral and global level. Accordingly, this context requires neighboring countries to make efforts to open up import-export activities and strengthen the system of policies and legal systems to effectively control international trade. Control is a specific and historic activity in state management in any country. Customs has also formed borders control activities ever since. Therefore, the role of customs is very important, including cohesion and assurance of compliance with import, export and immigration activities as well as the transport of vehicles from one country to others. For goods, the increasingly open global trade has resulted inthe inevitable changes of control. Based on the conceptual framework of controlling imported goods under customs law, the article “Controlling imported goods under customs law - The case in Vietnam” clarifies some theoretical and legal issues on control of imported goods according to Vietnamese customs law. Specifically, the author raised a number of customs control concepts from the perspective of theoretical and legal perspective, the content, methods and factors affecting the current customs control activities in the process of trade integration trade in Vietnam from a cognitive and practical perspective
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