Thông tư 01/1999/TT-TCHQ

Circular No. 01/1999/TT-TCHQ of May 10, 1999, guiding the customs procedures prescribed in The Government’s Decree No. 16/1999/ND-CP of March 27, 1999

Nội dung toàn văn Circular No. 01/1999/TT-TCHQ of May 10, 1999, guiding the customs procedures prescribed in The Government’s Decree No. 16/1999/ND-CP of March 27, 1999


THE GENERAL DEPARTMENT OF CUSTOMS
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness

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No: 01/1999/TT-TCHQ

Hanoi, May 10, 1999

 

CIRCULAR

GUIDING THE CUSTOMS PROCEDURES PRESCRIBED IN THE GOVERNMENT’S DECREE No. 16/1999/ND-CP OF MARCH 27, 1999

On March 27, 1999 the Government issued Decree No. 16/1999/ND-CP on customs procedures, supervision and fees, which has fully, clearly and concretely prescribed the customs procedures and supervision.

In order to help local customs offices further understand and uniformly implement the regulations in the Decree and execute its Article 39, the General Department of Customs hereby additionally guides the implementation of a number of regulations in Chapters I and II on the customs procedures (excluding Articles 10 and 21 which shall be implemented under separate guidance) as follows:

I. REGARDING PLACES FOR CUSTOMS PROCEDURE FILLING AND CUSTOMS INSPECTION AND THE TIME LIMIT FOR CUSTOMS PROCEDURES FILLING

1. The places for customs procedure filling and customs inspection locations prescribed in Article 4:

1.1. In addition to places permitted for customs procedures filling as specified in the Decree, there are customs procedures filling locations other than the border gates, to be decided by the Prime Minister at the proposal of the General Director of Customs. There exist in such places the customs organizations operating like border-gate customs units and being allowed to carry out customs procedures for all kinds of export and import goods when so requested by customs procedures fillers (including import goods liable to import duties prescribed at Article 3, Decree No. 94/1998/ND-CP of November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax);

1.2. The extra-bordergate customs inspection locations are the customs inspection locations established according to regions by decision of the General Director of Customs. Such extra-bordergate customs inspection locations are also organized with customs offices operating like border-gate customs units and being permitted to carry out the customs procedures for all types of export and import goods, except for commercial import goods liable to import duties prescribed in Article 3, Decree No. 94/1998/ND-CP of November 17, 1998 of the Government;

1.3. The customs procedures for the transition of export and/or import goods to locations mentioned in Points 1.1. and 1.2. as well as activities at such locations shall comply with the regulations on extra-border gate customs procedures filling locations and the export and/or import goods transition issued by the General Director of Customs;

2. Customs procedures filling time-limits prescribed at Article 5:

2.1. For import goods:

- Goods imported by maritime, air and railways: Within 30 days from the date the goods arrive at the discharge border gate inscribed on the bill of lading, the customs procedures fillers shall have to go to the customs office for filling the procedures. The date the goods arrive at the discharge border gate is the date the customs office at the discharge border gate (sea port customs, airport customs, transnational railways station customs) stamps the seal on the manifest, certifying the goods’ arrival at the border gate;

- Goods imported by land road and river way: The date the goods arrive at the first border gate of import is the date the border-gate customs office receives and registers the dossiers submitted and produced by the customs procedures fillers.

2.2. For export goods:

The customs procedures fillers shall have to fill the customs procedures at the export border gates when the transport means are on exit at least within:

- 08 hours for goods transported by sea;

- 04 hours for goods transported by river;

- 04 hours (at the departure stations) for goods transported by railway;

- 04 hours for goods transported by road;

- 02 hours for goods transported by air.

Above is the general regulation on customs procedures filling time-limits; for specific cases, the heads of border-gate customs offices or equivalent level shall base themselves on the actual export goods lots to decide the appropriate time limits for filling the customs procedures which must, however, be completed 01 hour before the transport means depart;

2.3. The transit airplane on technical stopover is understood as the transit airplane stopping over at the airport for refueling, repair or any other force majeure reasons. The transit airplane on technical stopover shall neither pick up nor release passengers and/or cargo at the stopover airport.

II. A NUMBER OF CONCRETE GUIDANCE ON CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS

1. Customs declaration, reception of customs dossiers as prescribed at Article 6:

1.1. Persons who sign on the customs declaration forms:

- The lawful representatives (directors, deputy-directors or persons authorized in writing by directors) of exporting and/or importing enterprises;

- The lawful representatives (directors, deputy-directors or persons authorized in writing by directors) of entrusted export enterprises;

- The lawful representatives (directors, deputy directors or persons authorized in writing by directors) of the customs procedures services enterprises;

The signatories to the customs declaration forms shall have to take responsibility before law for the declared contents in the customs declaration forms signed by them.

1.2. Responsibilities of the customs declarers:

- To prepare valid and lawful vouchers of the goods lots as required and other relevant conditions for completion of the customs declaration before going to the customs office to fill the procedures for the export or import of goods;

- To fully and accurately declare by themselves the actual goods in accordance with the contents prescribed in the customs declaration form’s part for declarer;

- To determine by themselves the goods code number, tax rate and tax calculation price of each export or import goods category, and to calculate by themselves the payable amount of each kind of tax on the customs declaration forms;

- To arrange files into places prescribed by the customs for ramification of goods according to criteria; to register the time to present goods for customs inspection when registering the customs dossiers;

- The declaration on the customs declaration forms may be typed with type-writers or computers or hand-written provided that the same kind of ink (excluding red ink) and the same type of letters are used. If the dossiers submitted to the customs are copies as prescribed, the lawful representatives of enterprises must affix their signatures and seals on such dossiers;

- To affix signatures and seals on the declaration forms after fully declaring all contents thereon; to submit the declaration forms together with other documents as prescribed in Decree No. 16/1999/ND-CP and this guiding Circular to the customs office where the procedures are filled;

- To detect and report in time and honestly acts contrary to regulations and negative phenomena committed by customs officials and employees.

1.3. Customs dossiers to be submitted and produced when the customs procedures are filled:

a/ For export goods:

- Papers to be produced (only for goods subject to conditional export):

The export permit issued by the Ministry of Trade or the specialized managing ministry: 01 original for comparison with the submitted copy.

- Papers to be submitted:

+ The customs declaration on export goods: 03 originals;

+ The foreign trade contract or the paper of contractual value: 01 copy;

+ The business registration certificate and the certificate of enterprise’s code registration (submitted only once when registering to carry out the procedures for the first goods lot at each customs procedures clearance location): 01 copy;

- The following cases require the additional submission of:

+ 03 originals of the detailed declaration of goods, for goods of different kinds;

+ 01 copy of the contract for entrusted export, for entrusted export goods;

+ 01 copy of the export permit issued by the Ministry of Trade or the specialized managing ministry, for goods subject to conditional export.

b/ For import goods:

- Papers to be produced (only for goods subject to conditional import):

+ The import permit issued by the Ministry of Trade or the specialized managing ministry: 01 original for comparison with the copy to be submitted;

- Papers to be submitted:

+ The customs declaration of the import goods: 03 originals;

+ The foreign trade contract or paper of contractual value: 01 copy;

+ The bill of lading: 01 copy;

+ The commercial invoice: 01 original and 02 copies;

+ The business registration certificate and the certificate of the enterprise code registration (submitted only once when registering to carry out the procedures for the first goods lot at each customs procedures clearance location): 01 copy;

- The following cases require the additional submission of:

+ 01 copy of the contract on entrusted import, for entrusted import goods;

+ 01 copy of the permit issued by the Ministry of Trade or the specialized managing ministry, for goods subject to conditional import;

+ 01 original and 02 copies of the detailed declaration of goods, for goods of different kinds;

+ 01 original of the certificate of origin (C/O) of goods, for goods of the countries which are let by Vietnam to enjoy origin preferences.

+ 01 origin of the quality inspection register, for goods subject to quality inspection as prescribed by the State;

+ 01 origin of the quarantine register, for goods subject to quarantine;

+ 01 origin of the labor safety certificate, for goods subject to labor safety inspection (if so stipulated);

1.4. Responsibilities of the customs offices which receive dossiers:

- To receive the dossiers submitted or produced by the customs procedures fillers;

- To examine the validity and uniformity of the dossiers according to each type of export and/or import;

- To guide the customs procedures fillers to supplement and complete the dossiers if their dossiers are incomplete and/or invalid;

- If the dossiers are complete and valid:

+ To ramify goods (according to criteria "green channel", "yellow channel" and "red channel") on the basis of comparing goods according to the dossiers with the goods ramification criteria set by the General Department of Customs;

+ To transfer the dossiers to other channels when detecting that the customs procedures fillers have wrongly determined the criteria for goods ramification;

+ To inscribe the registration numbers of the declarations; the days, months and years of registering the declarations and to stamp the seal of receiving dossiers on all declaration forms and enclosed documents in the customs dossiers;

+ To record in the customs declaration register according to the form set by the General Department of Customs;

- To check the self-application of tax codes, prices and tax calculation by customs declarers:

+ If they are correct, the notice on tax and tax collection shall be issued (for goods which require immediate payment of tax) or the tax notice shall be written (for goods entitled to tax grace);

+ If the self-application of tax codes, prices and tax calculation by the customs declarers are wrong, such shall be reported to the leadership of the border-gate customs office or the equivalent level for settlement;

- To enter the data on the declarations into computers or books in service of statistical work and transfer the already registered dossiers to the goods inspection section;

1.5. The time for registering the declarations:

- Export goods:

The customs procedures fillers may register their customs declarations only after they have fully rallied their goods, except for goods lots in big volume or big quantity, or for special cases where all goods cannot be rallied simultaneously at one location for procedures clearance;

- For import goods entitled to tax exemption, non-tax goods and goods with zero tax rate according to the provisions of the Law on Export Tax and Import Tax:

Enterprises may declare and register their declaration forms seven (07) days before the goods arrive at the border gates, provided that when there is any change in the commodity and/or tax policies, the enterprises shall have to re-register the new customs declaration forms and comply with those regulations as from the date the customs offices carry out procedures for the transport means which carry such goods to enter and stamp the certification seals on the manifests;

- Import goods with duties

Enterprises may register their declaration forms when the goods have arrived at the discharge border-gates.

1.6. It has been stipulated at clause 3, Article 6 that the customs dossiers, after being registered, must not be supplemented, amended or erased. In cases where the customs procedures fillers wish to amend and supplement them before the goods inspection and after the dossier reception, they shall have to send an official dispatch to the border-gate customs or equivalent level, clearly stating the reasons therefor. If deeming the reasons for such supplements and amendments are plausible, the leadership of the border-gate customs or the equivalent level shall decide the supplements and amendments. The customs declarers shall have to sign for acknowledgement and take responsibility for their supplements and amendments, and right after the completion of the supplement and amendment, goods inspection must be carried out. Where the customs has earlier received information on the smuggling and/or commercial frauds, the customs shall reject the supplements and amendments to the customs declarations and relevant papers by the customs declarers. For this case, the customs declarers shall have to produce goods for immediate inspection by the customs.

2. Goods inspection prescribed in Article 7:

2.1. The actual goods inspection must ensure the following principles:

- The actual goods inspection is conducted only after the declaration is registered;

- The actual goods inspection must be conducted at customs inspection locations in strict accordance with guidance in Point 1, Section I, this Circular. The customs procedures fillers or the lawful representatives must show and open goods containers/package for customs inspection.

- The inspection of each goods container/package of an export or import goods lot must be conducted by at least 02 customs inspectors to the witness of the customs procedures filler;

- Customs officers shall base themselves on the results of inspection by the previous procedures clearing sections, the nature and characteristics of each goods lot to opt for suitable inspection method. If there is ground to determine that the goods ramification by the customs dossiers- receiving section is improper, the ramification shall be re-determined and the goods inspection method shall be selected to suit such ramification;

- After conducting together with the customs procedures fillers or the lawful representatives the actual goods inspection, the inspection results must be recorded in the customs declaration immediately at the goods inspection locations;

- The customs inspectors shall inspect goods after clearly recording the method and result of inspection of the goods names, codes, quantity, weight, quality, origin and categories in the customs declaration, and have to sign and write their full names therein;

- After writing the confirmation of the goods inspection results in the customs declaration, if the results of the actual goods inspection are compatible to the declaration, the customs inspectors who have inspected the goods shall forward the dossiers to the leadership of the border-gate customs or the equivalent level for signing, sealing and deciding the goods release;

- If the results of the actual goods inspection are incompatible with the self-declaration by the customs declarers, the customs inspectors shall, depending on each specific case, make the record of the violation or the record of confirmation, requesting the customs procedures fillers to sign the record for confirmation and complete the dossiers for handling according to the current law provisions.

2.2. On goods expertise:

In cases where the leadership of the border-gate customs or the equivalent level deems that the results of the expertise, which has already been made, remain incompatible with the actual goods or where one goods category sees many different expertise results made by different expertising organizations, such shall be settled as follows:

- For export and/or import goods not subject to the specialized agencies’ management, the provincial/municipal Customs Departments shall report them to the General Department of Customs which shall request the Ministry of Science, Technology and Environment to settle them;

- For export and/or import goods on the list of goods subject to the specialized management, the provincial/municipal Customs Departments shall report them to the General Department of Customs which shall request the specialized managing ministry to settle them;

- When there is the conclusion by the Ministry of Science, Technology and Environment or the specialized managing ministry, the Customs shall base on such conclusion to settle them.

3. Issuing tax notices on additional tax collection or issuing decision to readjust the additional collection as prescribed at Clause 2, Article 8:

Upon receiving the customs dossiers forwarded by the customs inspection section, the customs tax section shall settle them as follows:

- Basing themselves on the customs inspection results and the provisions of the Export Tax and Import Tax Law to examine the self-calculation of tax by the declarers;

- If there is discrepancy of tax due to the inaccurate declaration of the quantity of each category of goods or the inaccurate application of tax codes to goods category, the customs tax section shall readjust the tax (additional collection of tax or issuing additional tax notice). Where tax violations are deemed having reached the extents which require the handling, such as false declaration of goods categories or non-declaration of many goods categories, they shall be reported to the leadership of the border-gate customs or equivalent level for settlement according to the border-gate level’s competence as prescribed in the Decree on sanctions against administrative violations of current customs regulations.

4. The goods release prescribed in Article 9:

4.1. For export and/or import goods which are tax-free, exempt from tax or have the zero tax rate as prescribed by the Law on Export Tax and Import Tax, goods made under subcontracts and other special goods, after checking the registered customs dossiers, if they fully meet conditions and criteria on "green channel" ramification according to the regulations of the General Department of Customs, such goods shall be ramified into the "green channel" and immediately transferred to the customs inspection section. If the customs inspection section also confirms the "green channel" and the goods are in fact compatible with the declaration, the customs officers of the goods inspection section shall transfer the dossiers to the leadership of the border-gate customs or equivalent level for signing and stamping with seal and ordering the immediate release of goods;

4.2. For export and/or import goods subject to tax or prompt payment of tax, after the tax is fully paid or the guarantee accepted by the Customs is made and the conclusion is made by the Customs that the actual goods inspection is compatible with the declaration, the dossiers thereon shall be immediately transferred to the leadership of the border-gate customs or equivalent level for signing, stamping seals and ordering the goods release;

4.3. For export and/or import goods with tax grace period, after the tax notices are received and the conclusion is made by the inspection Customs that the actual goods are compatible to the declaration, the dossiers thereon shall be forwarded to the leadership of the border-gate Customs or equivalent level for signing, stamping the seals and ordering the goods release;

5. Customs offices’ responsibilities in the processes of customs procedures clearance:

5.1. The transfer of customs dossiers among various Customs sections must be fast and strict, clearly determining the responsibility of each person and each section for the dossiers set and other relevant things;

5.2. In the course of clearing the procedures, the subsequent procedures-clearance section must not amend the results given by the previous procedures clearance section. If the subsequent procedures clearance section detect errors committed by the previous procedures clearance section, which should be corrected, the former shall have to consult with the latter section for uniform solution;

5.3. Customs officials and employees who perform the task of inspecting the tax calculation and/or reviewing the dossiers must absolutely not contact persons who clear the customs procedures to discuss the application of code, prices and tax calculation by the goods owners and must not request the taking of goods samples;

5.4. The anti- smuggling investigation section shall base on the plan for investigation according to smuggling dens, gangs or rings as well as the concrete situation of each relevant case to coordinate closely with sections which carry out the goods inspection procedures at the border-gates and inspection locations. In case of necessity to conduct focal inspections, probability inspections or emergency inspections, agreement must be reached with the leadership of the border-gate customs or equivalent level;

5.5. The customs handling sections at all levels shall depend on the seriousness of each specific case of violation to handle it according to the prescribed competence and time-limit.

III. CUSTOMS PROCEDURES FOR OTHER FORMS OF EXPORT AND IMPORT

1. The customs procedures for transit goods prescribed in Article 11:

1.1. The dossiers to be submitted to the border-gate customs when filling the procedures for the export and/or import of transit goods:

a/ For direct proceeding transit goods:

- The customs declaration: 02 originals;

- The goods transit permit issued by the Ministry of Trade or an agency authorized by the Ministry of Trade (except for direct proceeding transit by air): 01 original;

- The manifest: 01 original and 02 copies;

- If the transit goods are self-propelled automobiles, the permit for temporary circulation issued by the Police of the province or centrally-run city with the border gate where the transit goods enter is additionally required: 01 notarized copy;

b/ For transit goods which must be temporarily warehoused pending transportation out of Vietnamese territory or the change of transport means:

- The customs declaration: 02 originals;

- The goods transit permit issued by the Ministry of Trade of an agency authorized thereby: 01 original.

- The bill of lading: 01 copy or 01 original;

1.2. The duration for transit goods on Vietnamese territory is 30 days at most from the date the customs procedures are completed at the import border-gate, except where the goods are deposited in warehouses or storing yards or incidents occur.

1.3. If transit goods are struck with incidents or broken on the way, the enterprise shall, together with the escorting customs officers, have cooperate with the customs offices in localities where the incidents occur (or the local administration of communal or higher level if the customs office is not available therein) to make the report confirming the goods status. Where there is no escorting customs officer, the situation must be reported to the nearest customs office or the local administration of communal or higher level (where there is no customs office). The handling of transit goods struck with incidents, broken, lost… shall comply with the current regulations;

1.4. If the transit goods are in the categories subject to export and/or import ban, the Prime Minister’s written permission is also required;

1.5. Particularly, specific cases on transit goods between Vietnam and concerned countries shall comply with the agreements concluded between the two countries and the provisions in guiding documents issued by the State and the Ministry of Trade;

2. Goods exported or imported for trade fairs and/or exhibitions prescribed in Article 12:

The provincial/municipal Customs Departments shall base themselves on plans for trade fairs and/or exhibitions already approved by the Ministry of Trade or the provincial/municipal Trade Services to register the customs declarations and carry out procedures for goods to be sent to the trade fairs and/or exhibitions;

- For goods temporarily imported for participation in trade fairs, the customs dossiers shall include:

+ The customs declaration: 03 originals;

+ The bill of lading: 01 copy;

+ The packing list: 01 original and 02 copies;

+ The invoice: 01 original and 02 copies;

+ The original of the list of trade fair - participating goods already approved in term of their categories and quantities (for enterprises dealing in trade fair and exhibition services) by the Ministry of Trade or the agency authorized by the Ministry of Trade;

- For goods temporarily imported for participation in exhibitions, the customs dossiers shall include:

+ The customs declaration: 03 originals;

+ The bill of lading: 01 copy;

+ The packing list: 01 original and 02 copies;

The goods for exhibition need not any written permit by the Ministry of Trade.

3. Goods exported and/or imported by post as prescribed at Article 15:

Goods exported and/or imported by post (through postal services and express mail services) shall be managed according to the policy toward each category of goods and the customs procedures shall be applied according to each type of relevant export and/or import goods;

The value of goods in postal mails and/or parcels: The actual value in excess of the prescribed value eligible for tax exemption must be accurately determined so as to report to the head of the post office customs or equivalent level for considering the tax exemption or collection according to the provisions of Decree No. 16/1999/ND-CP of March 27, 1999 of the Government;

The specific regulations on customs procedures for goods and objects in mails and/or parcels sent through post offices shall comply with the guidance in the joint circular of the General Department of Customs and the General Department of Post and Telecommunications.

4. Goods traded from transport means on exit or entry at sea port and/or river port areas of Vietnam as prescribed in Article 16:

Only enterprises having appropriate production/business lines and trades inscribed in the business registration certificates and being permitted by the competent State management bodies to provide services on the supply and trading of goods with foreign transport means on exit and/or entry can trade in goods with foreign transport means at Vietnam’s sea port and river port areas.

The dossiers for carrying out the customs procedures shall include:

- The customs declaration: 03 originals;

- The business registration certificate and the enterprise code registration certificate: 01 copy;

- The services provision permit issued by the competent State body: 01 copy;

- The written request for services provision by transport means owners, transport means operators or their authorized persons.

The border-gate customs shall base themselves on current regulations to carry out the procedures for goods traded with foreign transport means in strict accordance with regulations.

IV. CUSTOMS PROCEDURES FOR TRANSPORT MEANS ON EXIT OR ENTRY

1. For sea ships on exit or entry prescribed in Article 26:

1.1. The dossiers to be submitted to the customs offices shall include:

- The manifest of goods onboard the ship: 03 originals;

- The declaration on ship’s arrival and departure: 01 original;

- The declaration on raw materials, fuels, materials, food and foodstuffs on the ship: 01 original;

- The declaration on explosive, inflammables and toxic substances, as well as weapons onboard the ship: 01 original;

- The list of crew members: 01 original;

- The list of passengers (if any): 01 original;

- The goods and luggage declarations of crew members (for Vietnamese vessels): 01 original;

1.2. Papers to be produced:

- The diary on the ship’s or boat’s itinerary (for entry).

- The diagram of goods arrangement onboard the ship: 01 original;

2. For automobiles, boats or rafts on exit or entry:

2.1. When the transport means being automobiles, boats or rafts arrive at border gates, the means operators or owners shall have to produce the dossiers defined at Point 2.2. below to the border-gate customs. The border-gate customs shall base itself on the actual goods and means to decide appropriate methods of inspection. Only when the customs procedures are completed and when being permitted by the customs officers can the means operators operate their means through the border gates. Where the dossiers on goods and transport means are incomplete under the regulations, the customs officers shall report the cases to the leadership of the border-gate customs for decision.

2.2. The customs dossiers for carrying out the procedures shall include:

- The export and/or import goods declaration (if any): 03 originals;

- The declaration or book on export/import luggage of drivers (for Vietnamese drivers who frequently travel through border), issued by the provincial customs;

- The goods transport paper: 01 original;

- The list of goods (if any): 02 original;

If the dossiers, after being received, checked and compared with reality, are found proper, the border gate customs shall carry out the procedures to affix the signature and seal for confirmation on the exit/entry declaration.

2.3. In cases where acts of violating the customs legislation are detected through inspection of transport means, the border-gate customs shall make record on the violation by the transport means operators and handle them according to the prescribed competence.

V. HANDLING OF VIOLATIONS

Organizations and individuals that violate the provisions of Decree No. 16/1999/ND-CP of March 27 of the Government and this guiding Circular shall be handled according to the current law provisions.

VI. ORGANIZATION OF IMPLEMENTATION

1. This Circular replaces Circular No. 968/TCHQ-PC of October 15, 1991 of the General Department of Customs. The previous guiding documents of the General Department of Customs which are contrary to this Circular are all annulled;

2. This Circular takes effect 15 days after its signing;

3. The heads of Departments of the General Department of Customs, the heads of the provincial/municipal Customs Departments and concerned organizations as well as individuals shall have to organize the implementation of this guiding Circular.

THE GENERAL DEPARTMENT OF CUSTOMS
GENERAL DIRECTOR




Phan Van Dinh

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            Circular No. 01/1999/TT-TCHQ of May 10, 1999, guiding the customs procedures prescribed in The Government’s Decree No. 16/1999/ND-CP of March 27, 1999
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            Số hiệu01/1999/TT-TCHQ
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            Ngày ban hành10/05/1999
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                  Văn bản gốc Circular No. 01/1999/TT-TCHQ of May 10, 1999, guiding the customs procedures prescribed in The Government’s Decree No. 16/1999/ND-CP of March 27, 1999

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