Circular No. 193/2009/TT-BTC dated October 1, 2009, of the Ministry of Finance detailing the Government’s Decree No. 97/2007/ND-CP of June 7, 2007, stipulating the handling of administrative violations and enforcement of administrative decisions in the customs domain, and the Government’s Decree No. 18/2009/ND-CP of February 18, 2009, amending and supplementing a number of articles of Decree No. 97/2007/ND-CP