Category Archives: CUSTOMS PROCEDURES

Effective from 05 June 2018, Circular 39/2018/TT-BTC (“Circular 39”) provides amendments to Circular 38/2015/TT-BTC dated 25 March 2015 (“Circular 38”) on customs procedures, customs supervision, and inspection export duty, import duty, and tax administration applied to exports and imports. The regulations require export manufacturing and processing enterprises to submit the customs finalization reports annually. Decree