1. This Circular deals with customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods.

2. Other instructions of the Ministry of Finance on customs procedures, customs supervision and inspection shall apply to the following types of exported and imported goods:

a) Exported and imported goods sold at tax-free shops;

b) Postal packages exported or imported via postal network; exported or imported goods sent by express mail;

c) Petrol, oil; materials of petrol, oil exported, imported, or temporarily imported for re-export;

d) Gases and liquefied petroleum gas exported, imported, temporarily imported for re-export, or transited; imported materials for production and preparation of gases and liquefied petroleum gas; imported materials for processing gases and liquefied petroleum gas to be exported.

3. Exported or imported goods of enterprises eligible for customs priority shall be given priority when following customs procedures, during customs supervision, inspection and tax administration under this Circular.

This Circular takes effect on April 01, 2015.

For further details, Please see a reference translation  at http://haiquanbinhduong.gov.vn/en/Default.aspx?p=vanbanmoi