THE MINISTRY OF INDUSTRY AND TRADE
Circular No. 05/2013/TT-BCT of February 18, 2013, providing temporary import for re-export of a number of goods
Pursuant to the Government’s Decree No. 95/2012/ND-CP of November 12, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law on international goods trading and goods purchase and sale agency, processing and transit with foreign parties;
In furtherance of the Prime Minister’s directing opinions in Directive No. 23/CT-TTg of September 7, 2012, on enhancing the state management of temporary import for re-export, border-gate transfer and bonded warehousing;
The Minister of Industry and Trade promulgates the Circular to provide temporary import for re-export of a number of goods as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular provides temporary import for re-export, including consignment of goods from overseas into bonded warehouses for export or re-export through border provinces.
2. Goods temporarily imported for re-export subject to this Circular include:
a/ Goods on the lists specified in Article 3 of this Circular.
b/ Used goods on the list of goods banned from export or import or suspended from export or import attached to Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law on international goods trading and goods purchase and sale agency, processing and transit with foreign parties, but not provided in Appendix II to this Circular (below referred to as the list of used goods).
3. The border-gate transfer of goods falling within the scope of regulation of this Circular must not be carried out through land border gates.
Article 2. Subjects of application
1. This Circular applies to Vietnamese traders (below referred to as traders) conducting temporary import for re-export of goods specified in Clause 2, Article 1 of this Circular which are to be re-exported through border provinces; and related agencies, organizations and individuals.
2. Foreign-invested traders shall comply with Vietnam’s World Trade Organization (WTO) accession commitments.
Chapter II
PROMULGATION OF LISTS OF A NUMBER OF TYPES OF GOODS
Article 3. Lists of a number of types of goods
Promulgated together with this Circular are lists of the following goods:
1. Goods banned from temporary import for re-export or border-gate transfer (Appendix I).
2. Goods suspended from temporary import for re-export, border-gate transfer or bonded warehousing (Appendix II).
3. Frozen foods temporarily imported for re-export (Appendix III).
4. Goods subject to excise tax (Appendix IV).
Chapter III
GRANT OF IDENTIFICATION NUMBERS FOR TEMPORARY IMPORT FOR RE-EXPORT OF GOODS
Article 4. Temporary import for re-export of frozen foods
A trader conducting temporary import for re-export of frozen foods specified in Appendix III to this Circular must satisfy the following conditions:
1. Having been established for at least two (2) years and engaged in export, import or temporary import for re-export of goods.
2. Having deposited a collateral of VND 5 billion (five billion Vietnam dong) at the State Treasury’s provincial-level branch in the locality where his/her/its warehouse or storing facility as prescribed in Clause 3 of this Article is located.
3. Having a warehouse or storing facility to serve temporary import for re-export, specifically as follows:
a/ The warehouse or storing facility has a storing capacity of at least one-hundred (100) 40-feet refrigerated containers on an area of at least one-thousand and five-hundred square meters (1,500 m2). The warehouse or storing facility is separated from the surrounding area with solidly built fences of a height of at least two point five meters (2.5 m), and has a road for container trucks moving in and out, an entrance gate and a signboard of the trader using it.
b/ The warehouse or storing facility has sufficient power sources (including power grid and backup generators of equivalent output) and special-use equipment for operation of refrigerated containers according to its storing capacity specified at Point a, Clause 3 of this Article.
c/ The warehouse or storing facility is owned by the trader or rented under a contract for a minimum term of three (3) years, included in a master plan or located in an area specified by the provincial-level People’s Committee where the re-export of frozen foods is carried out. The above master plan or area must be decided by the provincial-level People’s Committee after consulting the Ministry of Industry and Trade and the General Department of Customs.
d/ When a province where the re-export of frozen foods has not yet been carried out develops and needs to plan an area of warehouses and storing facilities for traders’ temporary import for re-export, its People’s Committee shall consult the Ministry of Industry and Trade and the General Department of Customs before making such plan.
dd/ The warehouse or storing facility which has been declared by the trader in applying for an identification number for temporary import for re-export may not be leased wholly or partially to another trader for use for the purpose of applying for an identification number for temporary import for re-export.
Article 5. Temporary import for re-export of goods subject to excise tax
A trader conducting temporary import for re-export of goods specified in Appendix IV to this Circular must satisfy the following conditions:
1. Having been established for at least two (2) years and engaged in export, import or temporary import for re-export of goods.
2. Having deposited a collateral of VND 5 billion (five billion Vietnam dong) at the State Treasury’s provincial-level branch in the locality where the trader has been granted a business registration certificate/enterprise registration certificate.
Article 6. Temporary import for re-export of goods on the list of used goods
Traders conducting temporary import for re-export of goods on the list of used goods specified at Point b, Clause 2 of Article 1 must satisfy the conditions specified in Clauses 1 and 2, Article 5 of this Circular.
Article 7. Grant of certificates of identification number for temporary import for re-export
1. A trader conducting temporary import for re-export of frozen foods specified in Appendix III to this Circular may be granted a certificate of identification number for temporary import for re-export of frozen foods (below referred to as ID number for temporary import for re-export of frozen foods) when fully satisfying the conditions specified in Article 4 of this Circular. The application dossier and procedures are as follows:
a/ The trader shall send by post one (1) dossier set of application for ID number for temporary import for re-export of frozen foods to the Import and Export Department of the Ministry of Industry and Trade (address: 54 Hai Ba Trung street, Hoan Kiem district, Hanoi), which comprises:
- An application for an ID number for temporary import for re-export of frozen foods (made according to the form provided in Appendix V): one original.
- Business registration certificate (or enterprise registration certificate): one copy bearing the certification and true-copy stamp of the trader.
- A written certification of the General Department of Customs that the trader conducts export, import or temporary import for re-export of goods as specified in Clause 1, Article 4 of this Circular: one original.
- A written certification of the State Treasury’s provincial-level branch in the locality where the trader’s warehouse or storing facility is located of the deposited collateral specified in Clause 2, Article 4 of this Circular: one original.
- A written certification of the provincial-level Electricity Department in the locality where the trader’s warehouse or storing facility is located that the warehouse or storing facility has sufficient grid power for operation of refrigerated containers according to its storing capacity: one original.
b/ Within ten (10) working days after receiving a complete and proper dossier, the Ministry of Industry and Trade shall inspect or authorize the provincial-level Industry and Trade Department in the locality where the trader’s warehouse or storing facility is located to inspect and certify the trader’s warehouse or storing facility condition.
c/ Within ten (10) working days after obtaining results of the inspection of the trader’s warehouse or storing facility condition, the Ministry of Industry and Trade shall consider and grant an ID number for temporary import for re-export of frozen foods to the trader. In case of refusal to grant an ID number, the Ministry of Industry and Trade shall reply in writing, clearly stating the reason.
2. A trader conducting temporary import for re-export of goods specified in Appendix IV to this Circular may be granted a certificate of ID number for temporary import for re-export of goods subject to excise tax (below referred to as ID number for temporary import for re-export of goods subject to excise tax) when fully satisfying the conditions specified in Article 5 of this Circular. The dossier and procedures are as follows:
a/ The trader shall send by post one (1) dossier set of application for ID number for temporary import for re-export of goods subject to excise tax to the Import and Export Department of the Ministry of Industry and Trade (address: 54 Hai Ba Trung street, Hoan Kiem district, Hanoi), which comprises:
- An application for an ID number for temporary import for re-export of goods subject to excise tax (made according to the form provided in Appendix VI): one original.
- Business registration certificate (or enterprise registration certificate): one copy bearing the certification and true-copy stamp of the trader.
- A written certification of the General Department of Customs that the trader conducts export, import or temporary import for re-export of goods as specified in Clause 1, Article 5 of this Circular: one original.
- A written certification of the State Treasury’s provincial-level branch in the locality where the trader is granted the business registration certificate/enterprise registration certificate, of the deposited collateral specified in Clause 2, Article 5 of this Circular: one original.
b/ Within ten (10) working days after receiving a complete and proper dossier, the Ministry of Industry and Trade shall consider and grant an ID number for temporary import for re-export of goods subject to excise tax to the trader. In case of refusal to grant an ID number, the Ministry of Industry and Trade shall reply in writing, clearly stating the reason.
3. A trader conducting temporary import for re-export of goods on the list of used goods specified at Point b, Clause 2, Article 1 of this Circular may be granted a certificate of ID number for temporary import for re-export of used goods (below referred to as ID number for temporary import for re-export of used goods) when fully satisfying the conditions specified in Article 6 of this Circular. The dossier and procedures for application for an ID number for temporary import for re-export of used goods comply with Clause 2 of this Article (with the application for an ID number of temporary import for re-export of used goods made according to the form provided in Appendix VII).
4. An ID number specified in Clause 1, 2 or 3 of this Article is a separate ID number. Traders obtaining an ID number for a certain group of goods may only temporarily import for re-export goods of such group.
5. An ID number specified in Clause 1, 2 or 3 of this Article is valid for three (3) years from the date of grant.
6. For goods consigned from overseas into bonded warehouses for export or re-export through border provinces, only traders having ID numbers for groups of such goods may make and state their names in bonded warehousing or ex-warehousing customs declarations for export or re-export. Traders having no ID number may not make and state their names in bonded warehousing or ex-warehousing declarations for export or re-export of goods from bonded warehouses through border provinces.
7. Traders conducting temporary import for re-export of goods subject to this Circular that do not re-export such goods through the northern border provinces are not required to comply with this Circular.
Article 8. Re-grant of identification numbers for traders
An identification number of a trader may be re-granted in the following cases:
1. It expires. The dossier and procedures for application for re-grant of an identification number comply with Clause 1, 2 or 3, Article 7 of this Circular.
2. Its content is modified. A dossier for modification comprises:
a/ A written request for modification of content of the identification number: one original.
b/ The granted identification number: one copy bearing the certification and true-copy stamp of the trader.
c/ Papers related to the modification: one copy for each, bearing the certification and true-copy stamp of the trader.
3. It is lost, mislaid or damaged. A dossier for re-grant comprises:
a/ An application for re-grant: one original.
b/ A competent agency’s certification of the loss, mislaying or damage: one original.
Within ten (10) working days after receiving a complete and proper dossier, the Ministry of Industry and Trade shall re-grant the identification number to the trader. In case of refusal to re-grant the identification number, the Ministry of Industry and Trade shall reply in writing, clearly stating the reason.
Chapter IV
PROCEDURES FOR TEMPORARY IMPORT FOR RE-EXPORT AND BORDER GATES FOR RE-EXPORT
Article 9. Procedures for temporary import for re-export of goods
1. For frozen foods specified in Appendix III and goods specified in Appendix IV to this Circular, traders having identification numbers may carry out procedures for temporary import for re-export at customs offices under regulations without having to ask for permission of the Ministry of Industry and Trade.
2. For goods on the list of used goods specified at Point b, Clause 2, Article 1 of this Circular, when conducting temporary import for re-export, a trader having an identification number for temporary import for re-export of used goods shall send an application dossier to the Ministry of Industry and Trade. The dossier and procedures are as follows:
a/ The trader shall send by post one (1) dossier set of application for a temporary import for re-export permit to the Import and Export Department of the Ministry of Industry and Trade (address: 54 Hai Ba Trung street, Hoan Kiem district, Hanoi), which comprises:
- An application for a temporary import for re-export permit (made according to the form provided in Appendix VIII): one original.
- Two contracts, including the import contract and export contract signed by the trader with foreign customers: one copy for each, bearing the trader’s true-copy stamp.
- A report on implementation of the granted permit for temporary import for re-export (made according to the form provided in Appendix IX): one original.
- Customs declarations with the customs’ certification of actual exportation of goods lots under the granted permit for temporary import for re-export: one copy for each declaration, bearing the trader’s true-copy stamp.
b/ Within ten (10) working days after receiving a complete and proper dossier, the Ministry of Industry and Trade shall grant a permit for temporary import for re-export to the trader. In case of refusal to grant a permit, the Ministry of Industry and Trade shall reply in writing, clearly stating the reason.
3. The Minister of Industry and Trade may authorize the director and deputy directors of the Import and Export Department to grant permits for temporary import for re-export specified in Clause 2 of this Article to traders.
Article 10. Regulation of temporarily imported goods for re-export
In case goods are congested at ports or border gates and likely to cause environmental pollution, related agencies shall notify such to the Ministry of Industry and Trade for regulation of temporarily imported goods for re-export.
The regulation of temporarily imported goods for re-export is carried out as follows:
1. The Ministry of Industry and Trade grants permits for temporary import for re-export permits for frozen foods.
2. In case of grant of permits for temporary import for re-export, when conducting temporary import for re-export, traders having identification numbers for temporary import for re-export of frozen foods shall send application dossiers to the Ministry of Industry and Trade. The application dossier and procedures comply with Clauses 2 and 3, Article 9 of this Circular.
3. In case of necessity, the Ministry of Industry and Trade shall request in writing traders to cease transportation of their goods into Vietnam.
Article 11. Border gates for re-export
1. Frozen foods specified in Appendix III to this Circular may be re-exported through international border gates, main border gates and border gates and customs checkpoints in border-gate economic zones established under the Prime Minister’s permission and having all specialized control agencies as required.
2. Goods specified in Appendix IV to this Circular may be re-exported through international border gates and border gates and customs checkpoints in border-gate economic zones established under the Prime Minister’s permission and having all specialized control agencies as required.
3. Goods on the list of used goods specified at Point b, Clause 2, Article 1 of this Circular may be re-exported through only international border gates.
Chapter V
OTHER PROVISIONS APPLICABLE TO TEMPORARY IMPORT FOR RE-EXPORT OF GOODS
Article 12. Ocean bills of lading
1. Ocean bills of lading for goods temporarily imported for re-export which are subject to this Circular must be straight and non-negotiable.
2. In addition to the specified contents, bills of lading must state identification numbers of traders.
For temporary import for re-export under permits granted by the Ministry of Industry and Trade for traders, bills of lading must additionally state serial numbers of such permits.
Article 13. Duration of retention of goods in Vietnam
1. Goods temporarily imported for re-export may be retained in Vietnam for not more than forty-five (45) days from the date of completion of customs procedures for temporary import. In case it is necessary to prolong this time limit, the trader shall send a written request to the customs office where temporary procedures have been carried out. Each lot of goods temporarily imported for re-export may be entitled to only one prolongation of not more than fifteen (15) days.
Within fifteen (15) days after the expiration of that time limit, the trader shall re-export goods out of Vietnam through only the border gate of temporary importation. Goods which are not re-exported will be confiscated and handled under regulations. If destruction is needed, expenses for destruction will be deducted from the collateral deposited by the trader.
2. For goods consigned from overseas into bonded warehouses for export or re-export through border provinces, the time limit for carrying out procedures for export or re-export is fifteen (15) days from the date of ex-warehousing.
Article 14. Supervision of goods
1. Goods temporarily imported for re-export are subject to customs inspection and supervision at border gates of temporary importation until their actual re-exportation.
2. Containers must not be divided into smaller ones during the transportation of goods from border gates of temporary importation to areas subject to customs supervision, places of re-exportation within border gates or customs checkpoints as prescribed.
3. Goods subject to this Circular are not allowed to be shifted from temporary import for re-export to import for domestic consumption.
Chapter VI
MANAGEMENT AND USE OF COLLATERALS DEPOSITED BY TRADERS
Article 15. Management of collaterals deposited by traders
1. For goods specified in Appendix III to this Circular, the State Treasury’s provincial-level branches in localities where traders’ warehouses or storing facilities are located shall manage collaterals deposited by these traders.
2. For goods specified in Appendix IV to this Circular and goods on the list of used goods specified at Point b, Clause 2, Article 1 of the State Treasury’s provincial-level branches in localities where traders have been granted business registration certificates/enterprise registration certificates shall manage collaterals deposited by these traders.
Article 16. Use of collaterals deposited by traders
1. Traders shall pay all the following expenses:
a/ Expenses for environmental treatment and cleaning in case their goods cause environmental pollution during the retention or temporary import for re-export in Vietnam.
b/ Expenses for destruction of inventories which cannot be re-exported or temporarily imported goods which are inconsistent with declared ones and subject to destruction.
c/ Other expenses incurred due to their violations of regulations on temporary import for re-export of goods.
2. If traders fail to pay the expenses specified in Clause 1 of this Article, these expenses will be deducted from collaterals deposited by such traders at the State Treasury’s provincial-level branches. Violation-handling agencies shall request in writing the State Treasury’s provincial-level branches where traders have deposited their collaterals to use such collaterals to pay expenses under decisions of violation-handling agencies.
3. Violation-handling agencies shall issue decisions on use of collaterals deposited by traders.
4. After handling violations of traders, violation-handling agencies shall promptly notify the handling to the Ministry of Industry and Trade for coordinated management and request traders to additionally deposit their collaterals up to the prescribed level before continuing to temporarily import goods for re-export.
Article 17. Refund of deposited collaterals to traders
After being used to pay the expenses specified in Clause 1, Article 16 of this Circular (if any), deposited collaterals may be wholly or partially refunded to traders that:
1. Are not granted identification numbers under Article 7 of this Circular.
2. Return their identification numbers because they discontinue the temporary import for re-export of goods.
3. Have their identification numbers revoked for their violations of this Circular.
Chapter VII
HANDLING OF VIOLATIONS
Article 18. Sanctions for violations
In addition to the sanctions for violations in temporary import for re-export of goods as prescribed by law, the following sanctions are additionally prescribed:
1. Suspension of temporary import for re-export of goods in the following cases:
a/ A trader fails to sufficiently supplement the deposited collateral after paying the expenses specified in Article 16 of this Circular. The trader may continue to conduct temporary import for re-export under this Circular after sufficiently supplementing the deposited collateral as prescribed.
b/ A trader fails to suspend transportation of goods into Vietnam in response to the Ministry of Industry and Trade’s request for regulation of temporarily imported goods for re-export under Clause 3, Article 10 of this Circular. The suspension duration is six (6) months. Upon the expiration of this duration, if the trader still commits this violation, its/his/her identification number for temporary import for re-export will be revoked.
2. A trader will have its/his/her identification number for temporary import for re-export revoked if it/he/she:
a/ Has falsely declared the conditions specified in Article 4, 5 or 6 of this Circular.
b/ Fails to maintain the conditions specified in this Circular in the course of temporary import for re-export of goods.
c/ Fails to sufficiently supplement the deposited collateral as prescribed within thirty (30) days after receiving a notice of the Ministry of Industry and Trade.
d/ Illegally leases the whole or part of its/his/her warehouse or storing facility in contravention of Clause 3, Article 4 of this Circular.
dd/ Temporarily imports for re-export goods on the list of goods banned from temporary import for re-export or border-gate transfer or goods on the list of goods suspended from temporary import for re-export, border-gate transfer and bonded warehousing.
e/ Temporarily imports for re-export goods without a permit granted by the Ministry of Industry and Trade under regulations.
Article 19. Time limit for re-grant of identification numbers after revocation
A trader that has its/his/her identification number revoked will not be re-granted such identification number within one (1) year from the date of revocation. Traders that have their identification numbers for temporary import for re-export of frozen foods revoked may not lease their warehouses or storing facilities to other traders for application for identification numbers for temporary import for re-export of frozen foods.
Chapter VIII
ORGANIZATION OF IMPLEMENTATION
Article 20. Implementation by and coordination among related agencies and organizations
In addition to their responsibilities prescribed in this Circular and their functions and tasks prescribed in relevant laws, related agencies and organizations and traders have the following specific responsibilities:
1. The Ministry of Industry and Trade:
a/ To inspect and certify the warehouse or storing facility condition of traders conducting temporary import for re-export of frozen foods, or authorize provincial-level Industry and Trade Departments to conduct inspection and certification.
b/ To assume the prime responsibility for, and coordinate with related agencies in, revoking identification numbers of traders, and handle their violations under regulations.
2. Related provincial-level People’s Committees:
a/ To plan warehouse and storing facility areas satisfying requirements of preservation of frozen foods temporarily imported for re-export in their localities, avoiding environmental impacts and contributing to combating trade frauds.
Before planning warehouse and storing facility areas, provincial-level People’s Committees shall consult in writing the Ministry of Industry and Trade and the General Departments of Customs on assessing the demand for and development possibility of temporary import for re-export in their localities, with a view to preventing excessive and wasteful investment. Warehouse and storing facility areas which have been planned and approved before the effective date of this Circular will comply with such approved plans.
b/ To notify the Ministry of Industry and Trade of traders that fail to maintain the conditions specified in this Circular during the course of conducting temporary import for re-export.
c/ To monitor and inspect the temporary import for re-export of goods by traders in their localities in order to combat trade frauds and smuggling and protect the environment; to promptly notify the Ministry of Industry and Trade of the situation of delivery and receipt of goods in their localities and propose management measures to achieve set objectives and avoid goods congestion at ports and border gates.
d/ To direct local functional agencies to take specific measures to inspect, strictly control and promptly detect goods temporarily imported for re-export and transported without lawful papers or of unknown origin for sale in their localities or other localities.
dd/ To coordinate with functional agencies in intensifying inspection and control of goods temporarily imported for re-export and circulated in their localities; to arrange forces to strictly manage and control the re-export of goods through border gates of re-exportation; to resolutely and strictly handle all violations under regulations.
3. The State Treasury’s related provincial-level branches:
a/ To manage and use collaterals deposited by traders under this Circular.
b/ To promptly notify the Ministry of Industry and Trade and provincial-level People’s Committees of the use of collaterals deposited by traders to pay expenses under decisions of violation-handling agencies.
4. The General Department of Customs:
a/ To provide on a monthly basis the following information to the Ministry of Industry and Trade for regulation of goods and taking of timely handling measures:
- Volumes of temporarily imported goods for re-export which are subject to this Circular.
- Volumes of temporarily imported goods for re-export which have been retained in excess of the permitted period.
b/ To notify the Ministry of Industry and Trade of traders that violate regulations on temporary import for re-export of goods.
c/ To assume the prime responsibility for, and coordinate with related agencies in, handling violations of traders under law and this Circular.
4. Traders conducting temporary import for re-export of goods:
a/ To maintain the conditions specified in this Circular during the course of conducting temporary import for re-export of goods.
b/ To seriously release and transport frozen foods from ports and border gates to their warehouses or storing facilities at the request of the Ministry of Industry and Trade in case of congestion.
c/ To collect and treat wastes and wastewater in order to prevent and control epidemics and diseases and assure environmental sanitation at their warehouses or storing facilities for temporary import for re-export of frozen foods.
d/ To send (by post and e-mail) reports on temporary import for re-export of goods of all types (according to the form provided in Appendix X) before the 25th of every month to the Ministry of Industry and Trade, provincial-level People’s Committees and Industry and Trade Departments in localities where they locate their warehouses or storing facilities or deposit collaterals, or through which they re-export their goods.
Chapter IX
EFFECT
Article 21. Transitional provisions
1. Within 60 days after the effective date of this Circular, traders that have obtained certificates of identification numbers for temporary import for re-export of frozen foods under the Minister of Industry and Trade’s Circular No. 21/2011/TT-BCT of May 20, 2011, providing the management of temporary import for re-export of frozen foods, must additionally satisfy the conditions specified in Clauses 2 and 3, Article 4, and submit dossiers of application for identification numbers under Clause 1, Article 7 of this Circular if they want to continue to temporarily import for re-export frozen foods specified in Appendix III to this Circular, without having to obtain written certification of the General Department of Customs under Clause 1, Article 4 of this Circular.
2. Traders that have permits for temporary import for re-export of used goods specified at Point b, Clause 2, Article 1 of this Circular granted by the Ministry of Industry and Trade before the effective date of this Circular may conduct temporary import within the validity duration of these permits and conduct re-export under regulations existing before the effective date of this Circular.
Article 22. Effect
1. This Circular takes effect on April 4, 2013, and replaces the following documents:
a/ The Minister of Industry and Trade’s Circular No. 33/2010/TT-BCT of September 11, 2010, providing temporary import for re-export and border-gate transfer of cattle and poultry viscera, frozen or unfrozen.
b/ The Minister of Industry and Trade’s Circular No. 21/2011/TT-BCT of May 5, 2011, providing the management of temporary import for re-export of frozen foods.
c/ The Minister of Industry and Trade’s Decision No. 5737/QD-BCT of September 28, 2012, provisionally promulgating lists of goods eligible for temporary import for re-export, border-gate transfer and bonded warehousing.
2. Any problems arising in the course of implementation of this Circular should be reported in writing to the Ministry of Industry and Trade for timely settlement.-
For the Minister of Industry and Trade
Deputy Minister
TRAN TUAN ANH
* All appendices to this Circular are not translated.-
Vietnamese
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Circular 05/2013/TT-BCT PDF (Original)
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