Title: Circular 39/2018/TT-BTC amending Circular 38/2015/TT-BTC on customs procedures; Customs inspection and supervision; export tax, import tax and tax administration for export and import goods promulgated by the Ministry of Finance

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: General Department of Vietnam Customs

Issuing Date: 20-04-2018

Circular 39/2018/TT-BTC consists of 5 Articles and 5 new Appendices, which are based on the study of the application of trade facilitation measures as well as to the changes. The international trade practice also meets the requirements of customs management as well as the handling of obstacles and inadequacies in the implementation of Circular 38/2015/TT-BTC, including:

1. New regulations related to customs dossiers

2. New regulations related to customs declaration,

3. New regulations relating to supplementary declaration, cancellation of customs declaration, change of use purpose,

4. New regulations related to registration, distribution of declarations and processing of customs declarations,

5. New regulations related to management and supervision of export and import goods

6. New regulations related to the management of processed goods, product for export, goods of export processing enterprises

This Circular takes effect on June 5, 2018.

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