To: Departments of Customs of provinces and cities.

The Ministry of Finance hereby provides guidelines for Government’s Decree No. 04/2014/ND-CP dated January 17, 2014 and Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on preparation and use of invoices for sale of goods or service provision for overseas export or export into free trade zones as follows:

In case of a customs dossier for overseas exported goods, the Ministry of Finance suggests using the commercial invoice as a substitution for the export invoice. In case a domestic enterprise exports goods into a free trade zone, the customs dossier shall include a VAT invoice or a sales invoice as prescribed in Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance.

Here are the guidelines of the Ministry of Finance for the Departments of Customs of provinces and cities to implement and instruct enterprises to implement./.

PP. MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan