Circular 39/2018/TT-BTC: Amendment of numerous customs procedure dossiers

Le Hai

10:07, 11/07/2024

The Ministry of Finance has recently issued Circular 39/2018/TT-BTC amending and supplementing several provisions of Circular 38/2015/TT-BTC regulating customs procedures; customs inspection and supervision, export tax, import tax, and tax management for exported and imported goods.

The customs dossiers have been amended compared to the current regulations, including the following dossiers:

- Customs dossier for export goods;- Customs dossier for import goods;- Customs dossier for goods not subject to tax;- Customs dossier for duty-free goods;- Customs dossier for tax reduction cases;- Customs dossier for tax exemption cases.

Details of the dossier components can be found in Circular 39/2018/TT-BTC, effective from June 5, 2018.

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