According to the provisions of Clause 2, Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, there are 8 cases of customs declaration on paper customs declarations as follows:
- Import, export cargo belongs to border residents.
- Imported or exported in excess of the tax-free quota of passengers on exit or entry.
- Emergency relief goods, humanitarian aid goods.
- Gifts, personal property...
