Circular guiding the implementation of import tax and export tax and administration of taxes on imports and exports

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 1005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration.