Vietnam: MOF Revises Regulations on Customs Procedures
This report outlines some specific points of the Circular 38/2015/TT-BTC issued by the Ministry of Finance on March 25, 2015 promulgating customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods. Specific emphasis is given in this report to customs procedures of imported food and agricultural products which are subject to quarantine and food safety inspection at border checkpoints. The Circular entered into force on April, 1, 2015.
Vietnam: MOF Revises Regulations on Customs Procedures