the signature in the agreement of sale/Invoice/Packing List do not need the incorporation because according to Customs Law No. 54/2014/QH13 on 23/6/2014 because Congress enacted and circular No. 38/2015/TT-BTC on 25/3/2015 due to the Ministry of Finance issued guidelines and regulations on customs procedures surveillance, inspection, customs are not provisions on the incorporation of the above mentioned documents
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