Temporary import and re-export, temporary export and re-import or merchanting trade transactions shall not be covered by this Circular but shall be subject to applicable regulations on Temporary import and re-export, temporary export and re-import or merchanting trade transactions
This Circular shall apply to Vietnamese business persons, or other entities, organizations or individuals involved in cross-border trade in goods under the provisions of the Decision No.52/2015/QD-TTg
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