Circular No. 39/2018/TT-BTC amends and supplements certain provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance, which regulates customs procedures, customs inspection and supervision, export and import taxes, and tax management for exported and imported goods

Circular No. 39/2018/TT-BTC amends and supplements certain provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance, which regulates customs procedures, customs inspection and supervision, export and import taxes, and tax management for exported and imported goods

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Legal document in Vietnamese
TT39_20042018BTC.pdf

Issued date	Effective date	Expired date
20/04/2018	05/06/2018

Appended document
Document name	Issued date	Effective date	Expired date
38/2015/TT-BTC	25/03/2015	01/04/2015

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The Customs Law of 2014

Law No. 71/2014/QH13 amending the Customs Law regarding exchange rates

Law No. 35/2018/QH14 amends the Customs Law

Law No. 07/2022/QH15 amends the Customs Law

Decree No. 08/2015/NĐ-CP provides detailed regulations and measures for the implementation of the Customs Law regarding customs procedures, inspection, supervision, and customs control

Decree No. 68/2016/NĐ-CP regulates the conditions for tax-exempt goods trading, warehouses, customs procedure locations, consolidation, customs inspection, and customs supervision

Decree No. 59/2018/NĐ-CP amends and supplements certain provisions of Decree No. 08/2015/NĐ-CP dated January 21, 2015, of the Government on detailed regulations and implementation measures for customs procedures, inspection, supervision, and customs control

Decree No. 85/2019/NĐ-CP regulates the implementation of administrative procedures under the national one-stop-shop mechanism, the ASEAN one-stop-shop mechanism, and specialized inspections for export and import goods

Decree No. 67/2020/NĐ-CP amends and supplements certain articles of Decree No. 68/2016/NĐ-CP dated July 1, 2016, issued by the Government, which regulates the conditions for tax-exempt business, warehouses, customs procedures locations, consolidation, inspection, and customs supervision

Circular No. 39/2015/TT-BTC stipulates the customs valuation for exported and imported goods

Circular No. 38/2015/TT-BTC stipulates customs procedures, customs inspection and supervision, export taxes, import taxes, and tax management for exported and imported goods

Circular No. 80/2019/TT-BTC provides guidelines on customs procedures, tax management, fees, and charges for exported and imported goods in accordance with Government Decree No. 14/2018/NĐ-CP dated January 23, 2018, which details the activities of border trade

Understanding Customs Law (Part 2)

The Circular No. 60/2019/TT-BTC amends and supplements certain provisions of the Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance, regarding the customs valuation of goods for export and import