Circular No. 32/2003/TT-BTC dated April 16, 2003 of the Ministry of Finance  guiding the implementation of Articles 29 and 30 of the Customs Law and Article 8 of the Government’s Decree No. 101/2001/ND-CP dated December 31, 2001 detailing the implementation of a number of Articles of the Customs Law regarding customs procedures and customs inspection and supervision regime