The Circular sets out regulations on customs procedures, tax administration, fees and charges for exports and imports of border residents, including:
- Filling in export/import manifests designed for declaration of exported or imported goods of border residents by using Form HQ2019/TKXKBG and HQ2019/TKNKBG given in Appendix II hereto.
- Bordergate customs sub-departments will attest to manifests as follows:
+ Customs officer signs his/her signature to confirm receipt of a manifest and fixes a stamp on the top right corner of the manifest;
+ Customs officer assessing and collecting duties places his/her stamp in the section intended for calculation and collection of duties by a customs authority at the bottom of the manifest.
The aforesaid manifests are printed by using given forms and handed out to border residents by customs authorities.
Circular No. 80/2019/TT-BTC is entering into force on January 1, 2020.
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