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Circular No. 274/2016 / TT-BTC dated 14/11/2016 of the Ministry of Finance regulating rates, collection, remittance, management and use of customs fees and fees for goods and goods
Circular No. 38/2015/TT-BTC dated 25/3/2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for import and export goods
articles 16, 18, 19
Circular No. 39/2018 /TT-BTC dated 20/4/2018 of the Ministry of Finance amending and supplementing a number of articles in Circular No. 38/2015 / TT-BTC
articles 1.8, 1.5, 1.16
Decree No. 08/2015/ND-CP of the Government on detailed regulations and measures to implement the Customs Law on customs procedures, customs inspection, supervision and control
articles 25, 26, 27
Decree No. 59/2018/ND-CP of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP
articles 1.12, 1.13
Law No. 54/2014/QH13 on Customs
articles 23, 24, 29, 30, 32, 38
Law No.36/2005/QH11 on trade
articles 233, 235, 236