On March 25, 2015, the Ministry of Finance issued Circular No. 38/2015 / TT-BTC regulating customs procedures; Customs inspection and supervision; Export tax, import duty and tax administration on imports and exports.
Circular No. 38/2015 / TT-BTC takes effect April 1, 2015
Circular includes 9 chapters, 149 articles, replacing Circular 94/2014 / TT-BTC dated 17/7/2014; Circular No. 22/2014 / TT-BTC dated 14/02/2014; Circular No. 128/2013 / TT-BTC dated 10/9/2013; Circular No. 196/2012 / TT-BTC dated 15/11/2012; Circular No. 186/2012 / TT-BTC dated 02/11/2012; Circular No. 183/2012 / TT-BTC dated 25/10/2012; Circular No. 15/2012 / TT-BTC dated 08/02/2012; Circular No. 190/2011 / TT-BTC dated 20/12/2011; Circular No. 45/2011 / TT-BTC dated 19/5/2011; Circular No. 45/2007 / TT-BTC dated 07/5/2007; Circular No. 13/2014 / TT-BTC dated 14 January 2014; Circular No. 175/2013 / TT-BTC dated 29/11/2013.
Circular 38/2015 / TT-BTC dated 25 March 2016 came into existence abolishing a series of previous legal documents regulating customs procedures and related matters (repealing 12 circulars and merging them together 1 Circular 38/2015 / TT-BTC) has also generally helped the customs and business authorities to facilitate and consult the guiding documents.