1.1 the concept of export operations: The export of goods is a form of international sale of goods. And it must be done on the basis of the contract in writing or by other forms of legal value equivalent. The export of goods in international trade theory is the sale of goods and services to foreign countries on the basis of the same currency as means of payment. The currency here might be the exchange for one country or two countries. The purpose of this activity is to acquire a foreign currency clause based on the exploitation of comparative advantage of individual countries in the International Labor Division. When the exchange of goods between countries has benefited the countries actively involved in extension activities. Export of goods under article 28 commercial law (2005) as the goods are taken out of the territory of Vietnam or put in special areas located on the territory of Vietnam was considered a separate customs area as defined by the law. Export commodities include: all production has the code number and the name as per the provisions of the law are directly exported abroad; the goods were made of customs procedures are posted at bonded warehouse awaiting export.
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