Circular on customs procedures applied to exported and imported goods
On 25 March 2015, the Minister of Finance promulgates a Circular on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods.
There are some main contents of the Circular
- Rights and obligations of declarants, taxpayers; responsibilities and entitlements of customs authorities and customs officials
- Submission, certification, and use of documents enclosed with the customs dossier, tax dossier
- Use of digital signatures during electronic customs procedures
Please see the attached file for details of the Circular.