Regulated entities
1. Enterprises exporting or importing goods.
2. Customs brokers
3. Organizations and individuals that import goods to carry out key investment projects agreed by the Prime Minister before being licensed to invest in the fundamental construction phase.
4. Customs authorities, tax authorities.
5. Other related organizations and individuals.
This Circular takes effect after 45 days from its signing (May 12, 2015)
For further details, Please see a reference translation at http://www.moit.gov.vn/en/Pages/detaildocument.aspx?vID=290
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