This Circular takes effect after 45 days from the day on which it is signed and the following regulations are annulled:
- Circular No.
49/2010/TT-BTC on guidelines for classification and imposition of taxes on exports and imports.
- Article 17 and Article 97 of Circular No.
128/2013/TT-BTC on customs procedures, customs supervision and inspection, export – import tax, and tax administration with regard to exports and imports.
- Dispatch No.
1280/BTC-TCHQ on guidelines for monitoring of imported parts and components of complete built-up units by deduction.
With regard to goods on a customs declaration that have been sampled for analysis purposes, if analysis results are given after this Circular takes effect, regulations applicable when the declaration is registered shall apply.
2.569