GENERAL DEPARTMENT OF CUSTOMS
CUSTOMS MANAGEMENT & SUPERVISION DEPARTMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.: 811/GSQL-GQ1
Re: Guidance on customs operations

Hanoi, June 17, 2016

 

To: An Giang Customs Department

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Neither the Law on customs in 2014 nor the Circular No. 38/2015/TT-BTC of the Ministry of Finance prescribes the types of documents submitted to indicate the fact “Appointment of representatives to follow customs procedures and other administrative procedures at the customs authority”. However, this provision is formulated to meet actual demands at local customs offices. When following customs procedures for imported goods at the customs authority, the enterprise’s representative is required to submit documents proving his/her capacity as a representative. The regulation in Point d Clause 1 Article 2 of the Circular No. 38/2015/TT-BTC is also the legal ground for determining the conformity of a letter of introduction or other documents of equivalent validity included in a customs dossier.

The General Department of Customs has introduced and elaborated these contents at training programs for implementation of the Circular No. 38/2015/TT-BTC.

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Thus, An Giang Customs Department is requested to provide written instructions for its departments and affiliates to comply with the regulation in Point d Clause 1 Article 2 of the Circular No. 38/2015/TT-BTC and guidelines in the Official Dispatch No. 9610/TCHQ-GSQL, and submit reports on implementation results to the Customs Management & Supervision Department by June 30, 2016.

 

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DEPUTY DIRECTOR




Au Anh Tuan

 

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