In this Circular, the duration of customs priority regime for the first time ascribed to an enterprise shall increase from 24 months to 36 months (03 years) after the General Director of Customs signs a decision on application of the priority regime to the enterprises (Increase by 12 months as compared with existing regulations). Upon the expiration of this duration, the General Department of Customs shall conduct revaluation and, if the enterprise still satisfies the specified conditions, the duration of application of the priority regime will be extended.

Enterprises enjoying the priority regime include: Those specializes in export of agricultural products, aquacultural products, garment and textile, footwear and those specializes in import of ancillary materials to make above exported commodities; enterprises enjoying priority regime to import and export all commodities, types of import- export. Those being granted License of high tech – recognized enterprises by the Ministry of Science and Technology as prescribed the Law on High Technology will be given priority upon importing commodities served production of the country and upon exporting high tech products.

The Circular takes effect on September 24, 2013.


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