1. Customs authorities and officers.

2. Persons who carry out customs declaration for outgoing, incoming and transit means of transport.

3. Other governmental agencies that cooperate in the customs management of outgoing, incoming and transit means of transport.

This Circular comes into force from April 1, 2015 and replace the Circular No. 64/2011/TT-BTC of the Ministry of Finance dated May 13, 2011, Part IV of the Circular No. 128/2013/TT-BTC and instructional documents of the General Department of Customs.

For further details, Please see a reference translation  at http://haiquanbinhduong.gov.vn/CN/vanban/42_2015_TTBTC.doc