THE MINISTRY OF FINANCE

Circular No. 49/2015/TT-BTC dated April 14, 2015 of the Ministry of Finance providing for customs procedures for mails, postal matters and parcels, imports and exports sent via postal services of designated enterprises
Pursuant to the Customs Law No. 54/2014/QH13 dated June 23, 2014;
Pursuant to the Law No. 45/2005/QH11 on Import Duty and Export Duty dated June 14, 2005;
Pursuant to the Law No.78/2006/QH11 on Tax Administration dated November 29, 2006;  
Pursuant to the Law amending and supplementing a number of articles of the Customs Law No. 21/2012/QH13 dated November 20, 2012;
Pursuant to the Law No. 49/2010/QH12 on post dated June 17, 2010;
Pursuant to the Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing the implementation of the Customs Law on customs procedures, inspection, supervision;
Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the law on import duty and export duty;
Pursuant to the Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

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Pursuant to the Decree No. 47/2011/ND-CP dated June 17, 2013 of the Government detailing a number of contents of the Law on post;
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of the General Customs Department;
The Minister of Finance promulgates the Circular providing for customs procedures for mails, postal matters and parcels, imports and exports sent via postal services of designated enterprises.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of application
This Circular provides for customs procedures for mails, postal matters and parcels, imports and exports sent via postal services provided by designated enterprises (hereinafter referred to as postal parcels).
Article 2. Subjects of application
1. Designated enterprises as stipulated by the Law on post (hereinafter referred to as the enterprise);

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2. Agencies, organizations and individuals having postal matters and parcels, imports and exports sent via postal services.
3. Customs offices, customs officers;
 

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