THE MINISTRY OF FINANCE
 
No. 72/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, May 12, 2015
 
CIRCULAR
On application of the priority regime in customs clearance, inspection and supervision of businesses’ imports and exports [1]
 
Pursuant to June 23, 2014 Law No. 54/2014/QH13 on Customs;
Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing and providing measures for implementation of the Customs Law regarding customs procedures, inspection, supervision and control;
Pursuant to the Government’s Decree No. 91/2014/ND-CP of October 1, 2014, amending a number of articles of the decrees on taxes;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular on application of the priority regime in customs clearance, inspection and supervision of businesses’ imports and exports.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular prescribes the application of the priority regime in customs clearance, inspection and supervision of imports and exports of businesses, agents and projects eligible for the priority regime; procedures for appraisal, recognition, suspension and termination and the management regime for businesses, agents and projects eligible for the priority regime.
Article 2. Subjects of application
1. Businesses importing or exporting goods.
2. Customs clearance agents.
3. Organizations and individuals importing goods for implementation of key investment projects approved by the Prime Minister before being licensed, which are currently in the capital construction stage.
4. Customs offices, tax agencies.

 

[1] Công Báo Nos 575-576 (27/5/2015)