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        <p class="MsoNormal" style="margin-top: 3; margin-bottom: 3" align="center">
        <img border="0" src="../../../picture/quochuy.gif" width="54" height="54"></p>
        <p class="MsoNormal" style="margin-top: 3; margin-bottom: 3" align="center">&nbsp;
        </p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">DECREE No. 
        101/2001/ND-CP OF DECEMBER 31, 2001 DETAILING THE IMPLEMENTATION OF A 
        NUMBER OF ARTICLES OF THE CUSTOMS LAW REGARDING CUSTOMS PROCEDURES, 
        CUSTOMS INSPECTION AND SUPERVISION REGIME</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">THE GOVERNMENT</span></b></font></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Pursuant to the September 30, 1992 Law on Organization of the 
        Government;</span></i></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Pursuant to the June 29, 2001 Customs Law;</span></i></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; At the 
        proposal of the General Director of Customs,</span></i></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
        </p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">DECREES:</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">Chapter I</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">GENERAL PROVISIONS</span></b></font></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">
        <font color="#660033">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Article 1: </font></span></b>
        <font color="#660033">
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Scope of regulation</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This 
        Decree details the implementation of a number of articles of the Customs 
        Law regarding customs procedures, customs inspection and supervision 
        regime. Where an international agreement, which Vietnam has signed or 
        acceded to, contains provisions different from those of this Decree, the 
        provisions of such international agreement shall apply.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 2: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Objects of customs procedures, customs inspection and supervision</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Exported, imported and transited goods; articles aboard transport means 
        on exit, entry or in transit; foreign exchange, Vietnamese currency, 
        precious metals, gem; cultural products, relics antiques, national 
        precious objects; postal matters and parcels, luggage of people on exit 
        or entry; other articles exported, imported, transited or stored within 
        the geographical areas of operation of the customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land, 
        railway, air, sea and river transport means on entry, exit or in 
        transit.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 3: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs declarers:</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        declarers consist of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 27.0pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">
        </span><span style="font-size: 10.0pt; font-family: Verdana">Possessors 
        of objects of customs procedures;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 27.0pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">
        </span><span style="font-size: 10.0pt; font-family: Verdana">Persons 
        lawfully authorized by possessors of objects of customs procedures;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 27.0pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        procedure clearance agents.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        declarers shall have the rights and obligations specified in Article 23 
        of the Customs Law.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 4: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Sites of customs procedure completion</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Sites of 
        customs procedure completion are places where the 
        customs-procedure-related jobs specified in Article 17 of the Customs 
        Law is performed. The sites of customs procedure completion are:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Border-gate 
        customs offices set up at international seaports, international river 
        ports, international civil airports, international railway stations, 
        international posts and land border gates;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Outside-of-border-gate customs offices set up in areas outside the 
        border-gate areas under decisions of the Prime Minister.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Sites of 
        customs procedure completion for transport means on exit, entry or in 
        transit shall be the customs offices of the border gates through which 
        such transport means leave, enter or transit the country.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 5: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Sites of export and import goods inspection</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The 
        sites of export and import goods inspection are those where the customs 
        offices inspect the actual conditions of export and import goods, 
        specifically as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Border-gate 
        sites of customs procedure completion;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Outside-of-border gate sites of customs procedure completion;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Other sites 
        prescribed by the General Director of Customs in necessary cases.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 6: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs procedure clearance agents </span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        procedure clearance agents (hereinafter referred to as agents) are 
        persons who represent the persons with rights and obligations in 
        carrying out the customs procedures for goods and/or transport means 
        (hereinafter referred to as goods owners) in making customs declaration 
        and perform the jobs as agreed upon in the customs procedure clearance 
        agency contacts (hereinafter referred to as agency contracts).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Conditions 
        for acting as agents;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Being 
        traders who have made business registration according to law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Having the 
        business line being the goods-forwarding service inscribed in the 
        business registration certificate.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Rights and 
        obligations of agents:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To exercise 
        the rights and fulfill the obligations stated in the agency contracts;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To fill in 
        and sign the customs declaration forms;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To request 
        the goods owners to pay damages and expenses that arise from the 
        latter’s acts of breaching the agency contracts;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To request 
        the goods owners to supply all documents and accurate information needed 
        for the customs procedures clearance for the lots of export or import 
        goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To perform 
        all the customs procedure-related jobs authorized by the goods owner and 
        stated in the agency contracts;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">f)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To take 
        responsibility before law within the authorization scope for the customs 
        declarer’s obligations.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Rights and 
        obligations of goods owners in the authorization of agents:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To sign the 
        agency contracts (clearly defining the authorization scopes, 
        responsibilities of the authorizers and the agents);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To supply 
        the agents with full documents and accurate information needed for the 
        customs procedure completion for the lots of export or import goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To pay 
        damages and all expenses incurred by the agents due to the goods owner’s 
        acts of breaching the agency contracts;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: .25in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To take 
        responsibility before he law for their law-breaking acts or the agents 
        if such acts are not due to the latter’s faults.</span></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">Chapter II</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">CUSTOMS 
        PROCEDURES, CUSTOMS SUPERVISION AND INSPECTION REGIME</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b><i>
        <span style="font-size: 10.0pt; font-family: Verdana">Section 1: FOR 
        EXPORT AND IMPORT GOODS</span></i></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 7: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs dossiers, registration of customs dossiers</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When 
        carrying out customs procedures, the customs declarers must submit and 
        present a customs dossier consisting of the following documents:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For export 
        goods:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declaration of export goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        detailed list of goods, for lots of goods of many categories;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        permit of a competent State management body, for goods requiring export 
        permits according to law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        goods purchase and sale contract or a paper of equivalent legal value in 
        necessary cases prescribed by the General Director of Customs;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Other documents prescribed by law for each particular goods item, which 
        the customs declarer must submit or present to the customs office.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For import 
        goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declaration of import goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        commercial invoice;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        goods purchase and sale contract or a paper of equivalent legal value;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        permit of a competent State management body, for goods requiring import 
        permits according to law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        copy of the bill of lading;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        detailed list of goods, for lots of goods of many categories;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        certificate of origin (C/O), as provided in Clause 2, Article 10 of this 
        Decree;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        written certification of goods quality inspection registration, made by 
        a goods-expertising organization or a notice on exemption from State 
        quality inspection, issued by a competent State management body for 
        export or import goods subject to State quality inspection;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Other documents as prescribed by law for each particular goods item.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - If 
        the above-mentioned documents are copies, they must be certified, signed 
        and stamped by the heads of the business organizations or their 
        authorized persons. The certifying, signing and stamping persons shall 
        bear responsibility before law for the lawfulness of these documents.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">In cases 
        where they obtain the approval of the directors of the border-gate 
        Customs Sub-Departments or the directors of the outside-of-border gate 
        Customs Sub-Departments (hereinafter referred to as Customs 
        Sub-Department directors), the customs declarers may later submit the 
        following documents:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        certificate of origin (C/O). The time limit for late submission shall be 
        60 (sixty) days, counting from the date of registration of the customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Other 
        documents belonging to the customs dossier (except the customs 
        declaration). The time limit for late submission shall be 30 (thirty) 
        days, counting from the date of registration of the customs declaration.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Before the 
        time the customs officers conduct the actual goods inspection, if the 
        customs declarers made written requests which are approved by the 
        Customs Sub-Department directors, they may withdraw the registered 
        customs declarations for supplementation and/or amendment or 
        replacement.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Requirements on customs dossiers and customs dossier registration in 
        other cases:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declarers may register the customs declarations for the import goods 
        before the goods arrive at the border gates within the time limit 
        prescribed by the tax legislation for export and import goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The goods 
        owners who regularly export and/or import the same goods items within a 
        given period under the same purchase and sale contract may use a single 
        customs declaration (registered once) for carrying out customs 
        procedures for the exportation or importation of such goods items within 
        the delivery time determined in the purchase and sale contracts.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The tax 
        policy and the export and import management policy implemented according 
        to law provisions shall apply at the time of the actual goods 
        exportation or importation;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declarers may make customs declaration on computers connected with the 
        computer network of the customs offices according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When 
        carrying out the customs dossier registration procedures, the customs 
        officers shall have the responsibility to: check the documents of the 
        customs dossiers; check the customs declaration contents; compare the 
        customs declaration contents with the documents of the customs dossiers; 
        register the customs dossiers according to law provisions. Where they 
        refuse to register the customs dossiers, they must conspicuously 
        inscribe the reasons thereof so that the customs declarers know them.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 8: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Inspection of the goods’ actual conditions</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        officers of all levels shall have to organize the gathering and exchange 
        of information for setting up a database on. The goods owners’ law 
        observance records; the export and import management policy; 
        characteristics, categories and origins of export and import goods; 
        information related to export and import goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The Customs 
        sub-Department directors shall base themselves on the database set up 
        under Clause 1 of this Article, the customs dossiers and other relevant 
        information to decide on or change the inspection form, the percentage 
        of to be-inspected goods, the way of determining the percentage of to 
        be-inspected goods for each particular export or import goods lot.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        officers tasked to carry out the actual goods inspection shall base 
        themselves on the decisions of the Customs Sub-Department directors on 
        the inspection form and the percentage of to be-inspected goods to apply 
        goods inspection measures and methods suitable for each particular goods 
        lot. In the course of inspection, if detecting signs of law violation, 
        they shall report them to the Customs Sub-Department directors so that 
        the latter can decide to change the inspection form and/or the 
        percentage of to be-inspected goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Exemption 
        from actual inspection of export and import goods</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Conditions 
        for goods owners to enjoy exemption from actual goods inspection;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        owners of export goods have a record of one year’s exportation, counting 
        from the date of carrying out the customs procedures, who have not been 
        handled for customs-related administrative violations, or have been 
        handled for customs-related administrative violations with a fine level 
        falling within the sanctioning competence of the Customs Sub-Department 
        directors.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        owners of import goods have a record of two years’ importation, counting 
        from the date of carrying out customs procedures, who have not yet been 
        handled for customs-related administrative violations, or have been 
        handled for customs-related administrative violations with a fine level 
        falling within the sanctioning competence of the Customs Sub-Department 
        directors.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The export 
        or import goods of the owners who meet the conditions prescribed at 
        Point a of this Clause for exemption from inspection shall be:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - For 
        exports: agricultural and aquatic goods, textiles and garments, 
        footwear, natural rubber, fresh and raw foodstuffs; goods requiring 
        special preservation; mechanical goods and machinery; liquid and bulky 
        goods; goods items whose volume, quality and categories must be 
        determined on the basis of the conclusions of competent State management 
        bodies or expertising organizations; export goods of enterprises in 
        export-processing zones; regularly exported goods; other goods 
        stipulated by the Government.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - For 
        imports: Equipment, machinery; fresh and raw foodstuffs; goods requiring 
        special preservation; goods stored in bonded or tax-suspension 
        warehouses; imports to be taken into export-processing zones, 
        tax-suspension or other customs preference zones; liquid and bulky goods 
        and goods items whose volume, quality and categories must be determined 
        on the basis of competent State management bodies or expertising 
        organizations; regularly imported goods; other goods stipulated by the 
        Government.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        offices shall inscribe the certification of the actual conditions of 
        goods for goods exempt from inspection as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - For 
        goods having the inspection or expertise results of competent State 
        management bodies or expertising organizations, the customs offices 
        shall inscribe the certification of the actually exported or imported 
        goods according to the conclusions of these bodies or organizations.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - For 
        other goods, the customs offices shall inscribe the certification of the 
        actually exported or imported goods according to the contents declared 
        by the customs declarers. The customs declarers shall bear 
        responsibility before law for the contents declared by themselves.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Probability 
        inspection of the actual conditions of goods shall be applied to no more 
        than 10% of each export or import goods lot according to the provisions 
        at Point b, Clause 1, Article 30 of the Customs Law. If the goods are 
        packed in bales, the inspection rate shall be the rate of inspected 
        bales. If the goods are packed in containers, the inspection rate shall 
        be the rate of inspected bales. If the goods are packed in containers, 
        the inspection rate shall be the rate of inspected containers or the 
        rate of inspected bales in each container.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">6.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Inspection 
        of the actual conditions of the whole export or import goods lots of 
        goods owners who have repeatedly violated the customs legislation; of 
        export or import goods lots showing signs of violation of the customs 
        legislation, shall be conducted as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The goods 
        owners who have repeatedly violated the customs legislation are those 
        who have been more than three times handled for customs-related 
        administrative violations within two years, counting from the date of 
        carrying out customs procedures for import activities, and one year, 
        counting from the date of carrying out customs procedures for export 
        activities, with the level of each fine falling beyond the sanctioning 
        competence of the Customs Sub-Department directors;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">In cases 
        where within the time specified at Point a of this Clause, the goods 
        owners have been once handled for customs-related administrative 
        violations with a fine level beyond the sanctioning competence of the 
        directors of the provincial, inter-provincial or municipal Customs 
        Departments (hereinafter referred to as Customs Department directors) , 
        the export or import goods of these owners shall be subject to the 
        inspection form applicable to the goods of owners who repeatedly violate 
        the customs legislation.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where signs 
        of violation of the customs legislation are detected, the customs 
        officers shall inspect the whole export or import goods lots as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - If 
        the signs of violation are signs of fraudulence in goods quantity, the 
        customs officers shall count, weigh or measure the whole goods lot;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - If 
        the signs of violation are signs of fraudulence in goods category, the 
        customs officers shall inspect all the bales of goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -If 
        the signs of violation are signs of fraudulence in goods quality, the 
        customs officers shall take some random samples or samples of suspected 
        goods for examination, analysis or expertise solicitation in the 
        presence of the customs declarers. The sampling shall be recorded in a 
        report, which shall be signed for certification by the customs officer 
        and customs declarer.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">7.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">On the 
        basis of the provisions of this Article, specific information on the 
        goods owners, export or import goods lots at the time of carrying out 
        the customs procedures, the Customs Department directors shall decide to 
        change the inspection form and the actual inspection rate for the goods 
        for which the Customs Sub-Department directors already decided on the 
        inspection form and the actual inspection rate.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 9: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Analysis, classification, expertise and State inspection of goods 
        quality</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For goods 
        not subject to State quality inspection but the customs officers cannot 
        determine their names, quantity and/or quality, they shall be dealt with 
        as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        officers shall take goods samples in the presence of the customs 
        declarers for analysis or expertise solicitation. The taking of goods 
        samples shall be recorded in a report, which is signed for certification 
        by the customs officer and the customs declarer;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">In cases 
        where the customs declarers disagree with the inspection, analysis or 
        expertise results concluded by the customs offices (hereinafter referred 
        to as first-time results), they may select another specialized 
        expertising office or organization for re-expertise and shall have to 
        pay the expertise charges;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When the 
        re-expertise results are not available, the first-time results shall 
        serve as basis for the customs offices to carry out customs procedures. 
        When the re-expertise results are available, the customs offices shall 
        base themselves on the re-expertise results to carry out the customs 
        procedures for the goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The goods 
        owners shall bear responsibility before law for the lawfulness of the 
        expertise results if the goods are expertised abroad at the goods 
        owners’ request.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For goods 
        subject to the State quality inspection, the customs offices shall base 
        themselves on the customs dossiers and the certificate of registration 
        of State inspection of goods quality, or the notices on exemption from 
        State inspection of goods quality, which are issued by the agencies in 
        charge of State inspection of goods quality, to carry out the customs 
        procedures for such goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declarers shall be entitled to lodge complaints with the customs offices 
        or competent State management bodies or initiate lawsuits at courts 
        about the decisions of the customs offices, the goods-analyzing, 
        classifying and expertising agencies or organizations according to law 
        provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 10: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Inspection of goods origin</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        inspection of goods origin must be based on the results of inspection of 
        the actual conditions of the goods as well as the customs dossiers.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Regulations 
        on certificates of origin (C/O):</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For export 
        goods, the customs declarers shall not have to submit C/O;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For import 
        goods, if the goods owners request the origin-related preferences in 
        compliance with the agreements or commitments between the Socialist 
        Republic of Vietnam and other countries or international organizations, 
        they must submit C/O or documents of equivalent legal validity and bear 
        responsibility before law for the lawfulness of the C/O;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For the 
        goods which Vietnam or an international organization announces that they 
        are in a time when appears the risk of causing danger to community 
        health, production and/or environmental hygiene, when importing them, 
        the customs declarers must submit these goods’ C/O.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 11: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods customs clearance</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Bases for 
        the customs offices effect the goods customs clearance are:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of the customs declarer or the results of the State 
        inspection body or expertising organization, for goods exempt from 
        actual inspection;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The results 
        of the actual goods inspection by the customs office, for goods subject 
        to actual inspection;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        certificate of registration of State inspection of goods quality, which 
        is issued by the expertising organization, or the notice on exemption 
        from State inspection of goods quality, which is issued by a competent 
        State management body, for import goods subject to State inspection of 
        goods quality;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        expertise results, for goods requiring expertise.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Export 
        goods and import goods not subject to taxes collected by the customs 
        offices, duty-free goods, processed goods, and other special goods shall 
        enjoy customs clearance immediately after there is the customs office’s 
        certification of the goods inspection results on the declaration forms.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Export 
        goods and import goods liable to tax shall enjoy customs clearance 
        immediately after the customs declarers pay tax. Goods enjoying a grace 
        period for tax payment shall enjoy customs clearance immediately after 
        the customs office issues a tax notice.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 12: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Supervision of export and import goods</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        subject to customs supervision</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goods 
        subject to customs supervision comprise:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods which 
        have gone through export customs procedures but not yet exported;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods which 
        have gone through import customs procedures but not yet enjoyed customs 
        clearance;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Export or 
        import goods which have not yet gone through customs procedures and been 
        stored in warehouses or yards within the geographical areas of operation 
        of the customs offices;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods and 
        transport means in transit;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods and 
        transport means being transported from one border gate to another.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        supervision modes:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        supervision shall be effected by the following modes:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Customs sealing, comprising sealing with customs sealing papers and 
        sealing with special-use customs strings or locks;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Personal supervisions by customs officers;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Supervision by technical means.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Personal 
        supervision by customs officers shall not apply to goods stored or 
        transported outside the geographical areas of operation of the customs 
        offices, except for necessary cases prescribed by the General Director 
        of Customs.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 13: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods transported from one border gate to another</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        transported from one border gate to another must be transported along 
        the right routes to the right places inscribed in the customs dossiers.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        transporters and the accompanying customs officers (if any) shall have 
        the responsibility to keep intact the original conditions of the goods 
        or customs seals during the border gate-to-border gate transportation 
        process.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">During the 
        border gate-to-border gate transportation process, if accidents or force 
        majeure events occur, thus damaging the customs seal or changing the 
        original conditions of the goods, the transporters, goods owners or 
        accompanying customs officers (if any) shall notify as soon as possible 
        the customs offices or the nearest commune, ward or township People’s 
        Committees thereof for making records certifying the present conditions 
        of the goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        procedures for border gate-to-border gate transportation</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For import 
        goods having bills of lading which state that the destination places are 
        the outside-of-border gate sites of customs procedure completion:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        border-gate customs offices shall have to inspect the outer appearance 
        of the goods; make delivery records and deliver the goods to the 
        transporters for transportation to the outside-of-border gate sites of 
        customs procedure clearance; then notify the customs offices at the 
        outside-of-border gate sites of customs procedure completion of 
        noteworthy information on the goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs offices at the outside-of-border gate sites of customs procedure 
        completion shall receive the delivered goods; compare the goods with, 
        and make certification in, the delivery records of the border-gate 
        customs offices; carry out the customs procedures for the importation of 
        the goods; notify the border-gate customs offices of the results of 
        verification of the information on the import goods lots already noted 
        by the border-gate customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For import 
        goods with bills of lading stating that the destination places are the 
        border-gate sites of customs procedure completion:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declarers must make written requests for border gate-to-border 
        gate transportation. On the basis of such requests, the customs offices 
        at the outside-of border gate sites of customs procedure completion 
        shall fill in the procedures for receiving the dossiers; register the 
        import customs declarations, make certification in the border 
        gate-to-border gate transportation requests, then send them to the 
        border-gate customs offices for carrying out the procedures for 
        transportation of the goods from the border gates to the 
        outside-of-border gate sites of customs procedure completion.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - Upon 
        receiving the requests of the customs offices at the outside-of-border 
        gate sites of customs procedure completion inscribed in the border 
        gate-to-border gate transportation requests, the border-gate customs 
        offices and the customs offices at the outside-of-border gate sites of 
        customs procedure completion shall carry out customs procedures as 
        prescribed at Point a of this Clause 4.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For export 
        goods:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs offices at the outside-of-border gate sites of customs procedure 
        completion shall carry out export customs procedures, make delivery 
        records, deliver the goods and dossiers thereof to the customs declarers 
        for sending them to the border-gate customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs offices at the export border gates shall receive the goods; 
        compare them with the delivery records of the customs offices at the 
        outside-of-border gate sites of customs procedure completion; supervise 
        the goods until they are exported, and make certification of the actual 
        exportation thereof according to regulations.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        offices at the outside-of-border gate sites of customs procedure 
        completion shall have to carry out the customs procedures for export or 
        import goods lots. The border-gate customs offices shall have to 
        coordinate with, supply noteworthy information on the export or import 
        goods to the customs offices at the outside-of-border gate sites of 
        customs procedure completion. When receiving noteworthy information on 
        the export or import goods, the customs offices at the outside-of 
        –border gate sites of customs procedure completion must check such 
        information and inform the checking result to directors of the concerned 
        Customs Department and Customs Sub-Departments.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 14: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Procedures for temporary postponement of customs procedure clearance 
        with regard to exports and import requiring intellectual property 
        protection</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When 
        wishing to request the customs offices to temporarily postpone the 
        customs procedure clearance for export or import goods, the intellectual 
        property right holders or their authorized persons (hereinafter referred 
        to as temporary postponement requesters) must:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">File a 
        written request for temporary postponement of customs procedure 
        clearance to the director of the Customs Sub-Department at the place 
        where the goods are exported or imported;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Deposit an 
        advance amount equal to 20% of the goods lot’s value inscribed in the 
        contract into the customs office’s temporary custody account at the 
        State Treasury or submit the guaranty document issued by a credit 
        institution in order to secure the damage compensation for the goods 
        owner as well as the payment of expenses to be incurred by the concerned 
        agencies, organizations and/or individuals due to the wrong request for 
        temporary postponement of customs procedure clearance;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Produce to 
        the customs office protection titles or documents proving the lawful 
        intellectual property rights;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Present 
        initial evidences of the doubt that the exports or imports infringe upon 
        their intellectual property rights;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The written 
        authorization to file the temporary postponement request, made according 
        to law provisions (in cases of authorization).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Temporary 
        postponement procedures:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When the 
        temporary postponement requester has satisfied all temporary 
        postponement requesting conditions specified in Clause 1 of this 
        Article, the Customs Sub-Department director shall decide on the 
        temporary postponement of customs procedure clearance (hereinafter 
        referred to as temporary postponement) with regard to the goods lot. The 
        temporary postponement decision shall be sent to the export or import 
        goods owner and the temporary postponement requester. It must clearly 
        state the reason for and duration of temporary postponement so that the 
        goods lot-related parties can know and execute;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        temporary postponement duration is ten days as from the date the 
        temporary postponement decision is issued;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The Customs 
        Sub-Department director shall decide on the extension of the temporary 
        postponement duration in cases where the temporary postponement 
        requester files a written request therefore prior to the expiry date of 
        the suspension decisions. In this case, the temporary postponement 
        requester must additionally pay an advance as prescribed in Clause 1 of 
        this Article. The extended duration shall not exceed ten days as from 
        the date the temporary postponement decision expires.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Upon the 
        end of the duration specified at Point b or c of this Clause, if the 
        temporary postponement requester fail to supply any evidences or the 
        conclusions of competent agencies and/or organizations proving that the 
        goods lot infringes upon the intellectual property rights or there is no 
        competent State management body or court requesting in writing the 
        customs office to deliver the goods being subject to temporary 
        postponement of customs procedure clearance for settlement, the Customs 
        Sub-Department directors may decide:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - To 
        carry out the customs clearance procedures for the goods lot;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - To 
        force the temporary postponement requester to pay compensation to the 
        exporter or importer for all damage caused by the wrong temporary 
        postponement request, pay all expenses for the goods storage and 
        preservation as well as expenses incurred by the customs offices and 
        other concerned agencies, organizations and/or individuals according to 
        law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - To 
        complete the procedures for returning to the temporary postponement 
        requester the remaining advance amount after he/she has paid 
        compensation to the exporter or importer as well as all arising expenses 
        related to the temporary postponement request. Where the advance amount 
        is not enough to pay all the above expenses, the temporary postponement 
        requester shall have to pay an additional amount to offset the deficit.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where the 
        temporary postponement requester is able to prove that the export or 
        import goods owner has infringed upon his/her intellectual property 
        rights, the latter and the goods shall be dealt with according to law 
        provisions. The export or import goods owner shall bear responsibility 
        before law; abide by decisions of competent State bodies; pay 
        compensation for any damage caused to the industrial property right 
        owner; and pay all expenses arising from the temporary postponement. The 
        customs office shall return to the temporary postponement requester the 
        advance amount.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-style: italic">
        Section 2: FOR OTHER EXPORT AND IMPORT GOODS</span></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 15: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Transited goods</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        procedures for transited goods shall be carried out at the customs 
        offices at the border gates through which the goods are imported or 
        exported. The transited goods must be imported or exported through the 
        right border gates, transported along the right routes according to the 
        timetable inscribed in the customs dossiers and subject to customs 
        supervision.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transited 
        goods must neither be sold, presented nor exchanged in Vietnam, except 
        for cases it is so permitted by competent Vietnamese State bodies and, 
        in these cases, they must go through import customs procedures as 
        prescribed by law.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transited 
        goods, which are not transported across land territory, may be 
        warehoused within the border-gate areas.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transited goods, which need to be warehoused outside the border gate 
        areas or transported across land territory, or other transited goods 
        which are required by law to have transit permits, permission of a 
        competent State body must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Documents 
        to be submitted when carrying out customs procedures for transited 
        goods:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A list of 
        the transited goods, submitted by the customs declarer or his/her 
        representative to the border-gate customs office for transited gods 
        which are straightly transported in their original conditions; 
        transshipped onto the same land, railway, river, sea or air transport 
        means (except for transited goods which are straightly transported by 
        air);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration for the transited goods and the list of transited goods, 
        submitted by the customs declarer or his/her representative to the 
        border-gate customs office for transited goods which need to be 
        warehoused or transshipped onto another type of transport means.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">6.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Responsibilities of the customs offices:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        offices of the border gates through which the goods enter the country 
        shall receive the lists of transited goods or the customs declaration 
        for the transited goods lots, seal up the goods-storing places and 
        certify the original conditions of the goods in the goods lists and the 
        customs declarations (for cases where customs declaration is required) 
        and hand them over to the transport means operators to bring them to the 
        customs offices of the border gates through which the goods leave the 
        country.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where the 
        transited goods cannot be sealed up, the carriers, the customs declarers 
        and the accompanying customs officers (if any) shall have to ensure the 
        original conditions of the goods from the border gates through which the 
        goods enter the country to the border gates through which the goods 
        enter the country to the border gates through which they leave the 
        country;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        offices of the border gates through which the goods leave the country 
        shall receive the goods lists or the customs declarations forwarded from 
        the customs offices of the border gates through which the goods enter 
        the country; check the state of the customs seal or the original 
        conditions of the goods against the contents certified by the customs 
        offices of the border gates through which the goods enter the country on 
        the manifests or the transit customs declarations before carrying out 
        the exit procedures.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">7.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where 
        accidents or force majeure events occur, resulting in the displacement 
        of the customs seal or change in the goods’ original conditions, the 
        carriers, the customs declarers and the accompanying customs officers 
        (if any) must apply measures to limit loss and immediately notify such 
        to the nearest commune, ward or township People’s committee for making a 
        written record of the current conditions of the goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 16: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods temporarily exported or imported for participation in fairs, 
        exhibitions or displays</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        temporarily imported for participation in fairs, exhibitions or displays 
        (hereinafter collectively referred to as temporarily-imported goods).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        copy of the bill of lading;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        detailed list of goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        permit of a competent State management body (for goods requiring 
        permission).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        temporarily-imported goods may go through customs procedures at the 
        border-gate customs offices or outside-of-border gate customs offices in 
        the places where the exhibitions or fairs are held;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        temporary export duration shall comply with provisions of Vietnamese 
        laws;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        temporarily imported goods subject to import ban or conditional import, 
        if they are sold, presented or exchanged in Vietnam, permission from a 
        competent State body must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods of 
        Vietnamese organizations and individuals, which are temporarily exported 
        for participation in fairs, exhibitions or displays in foreign countries 
        (hereinafter collectively referred to as temporarily-exported goods).</span></p>


        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        detailed list of goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -The 
        permit of a competent State management body (for goods requiring 
        permission).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        temporarily-exported goods may go through customs procedures at the 
        border-gate customs offices or at the outside-of-border gate sites of 
        customs procedure completion;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        temporary import duration shall comply with provisions of Vietnamese 
        laws;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        temporarily exported goods subject to import ban or conditional import, 
        if they are sold, presented or exchanged on foreign markets, permission 
        from a competent Vietnamese State body must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 17: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Machinery, equipment, professional tools temporarily exported or 
        imported for a given period</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Machinery, 
        equipment and professional tools (hereinafter collectively referred to 
        as temporarily exported or temporarily imported goods) needed for the 
        jobs of the persons on exit or entry may be temporarily exported or 
        imported for a given period in accordance with their working 
        requirements.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        written&nbsp; request;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        detailed list of goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A copy of 
        the bill of lading (for temporarily imported goods);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A written 
        certification of the jobs using of the temporarily exported or imported 
        goods, issued by the agency or organization where the goods owner is 
        working.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 18: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Components and spare parts temporarily imported in service of the 
        replacement and repair of foreign sea-going ships and aircraft</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The foreign 
        sea or air transportation companies which have their sea-going ships or 
        aircraft repaired in Vietnam may send components and spare parts in 
        service of the repair.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Components 
        and spare parts temporarily imported in service of the replacement or 
        repair of foreign sea-going ships or aircraft may be carried along by 
        such aircraft or sea-going ships upon their entry, or sent before or 
        afterwards to the addresses of the shipping agents or the repair 
        factories.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declarers shall be the aircraft or sea-going ship operators or the 
        shipping agents or the repair factories. The customs declarers shall 
        take responsibility before law for the use of temporarily imported 
        components and spare parts for the right purposes as declared.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        detailed list of goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declarer’s written request;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - A 
        copy of the bill of lading.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 19: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods exported or imported by post</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        exported or imported in to a certain form shall go through customs 
        procedures prescribed for such export or import form.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declarers of goods exported or imported by post shall be the goods 
        owners or the postal service-providing enterprises. The postal 
        service-providing enterprises shall be naturally lawful representatives 
        of the goods owners. When carrying out the customs procedures for the 
        goods, the postal service-providing enterprises shall have to exercise 
        the following rights and perform the following obligations of the goods 
        owners:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To make 
        customs declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To show the 
        goods for customs inspection;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To pay tax 
        (for taxable goods);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">To receive 
        goods and return them to their owners.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The postal 
        service-providing enterprises may declare goods of many goods owners in 
        a single customs declaration form.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 20: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods purchased and sold on transport means on exit or entry at 
        Vietnam’s sea or river ports</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Traders who 
        purchase or sell goods with people on transport means on exit or entry 
        must carry out customs procedures, fulfill all tax obligations and 
        comply with the goods management policies as prescribed by law.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        detailed list (if the goods are of different categories);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        business registration certificate.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 21: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods purchased, sold or exchanged by border inhabitants</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">If 
        inhabitants in the border areas carry goods cross the border within a 
        prescribed quantity, they shall not have to make customs declaration; if 
        carrying goods in excess of the prescribed quantity, they shall have to 
        make customs declaration and abide by the law provisions on taxes and 
        the export and import management policy.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For places 
        where no customs offices are not available, the border guards shall 
        perform the goods management task as prescribed in Clause 1 of this 
        Article.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 22: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Transferred properties exported or imported</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Foreigners 
        who carry transferred properties into Vietnam in service of their work 
        and daily life during their stay in Vietnam shall have to submit and 
        present the following papers when carrying out customs procedures:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A written 
        certification of their working visit in Vietnam, granted by a competent 
        Vietnamese State management body;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A copy of 
        the bill of lading;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        detailed list of properties.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Foreigners 
        who carry transferred properties out of Vietnam shall have to submit and 
        present the following papers when carrying out customs procedures:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A paper 
        certifying the completion of their working and residing duration, 
        granted by the Foreign Ministry or a competent management body of 
        Vietnam;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        detailed list of properties;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The import 
        declaration with the customs office’s certification, attached with the 
        document on liquidation of the temporarily imported properties with the 
        customs office and the tax payment voucher for goods liable to tax.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transferred properties carried by Vietnamese organizations or 
        individuals from Vietnam to foreign countries for working purposes or 
        purchased in foreign countries, if, after finishing their working 
        duration, these Vietnamese organizations or individuals send their 
        properties back home, they must carry out customs procedures therefore. 
        The customs dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        decision of a competent body permitting them to do business and work 
        aboard or to return to Vietnam;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The export 
        customs declaration and other documents proving that they brought the 
        goods abroad, or the invoice of the goods purchased aboard.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transferred properties brought by overseas Vietnamese and their families 
        into the country when they are permitted to reside in Vietnam or brought 
        abroad by Vietnamese persons when they are permitted to reside aboard, 
        they must go through customs procedures. The customs dossier consists 
        of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        decision permitting the residence in Vietnam or the decision permitting 
        the residence in a foreign country ( for persons on exit);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        detailed list of properties;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Papers 
        proving the ownership of the properties, excluding articles and items in 
        service of normal daily-life needs of families and individuals.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 23: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Luggage, foreign exchange, precious metals, gems, Vietnamese currency 
        exported or imported</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Upon 
        arriving at the border gates, the persons on exit or entry must declare 
        and show their accompanied luggage (both hand-carried luggage and 
        luggage sent along the trip) to the customs offices for inspection when 
        requested. For luggage sent before or after the trip, when the luggage 
        owners come to fill in the procedures for receiving them, they must 
        present the customs declarations, passports and bills of lading.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Persons on 
        entry who possess articles and declare them as temporarily imported 
        goods shall have to bring the same articles out of the country when on 
        exit. Persons on exit who possess articles and declare them as 
        temporarily exported goods shall have to bring back the same articles 
        when on entry. Where the temporarily imported goods are lost or missing, 
        written certification of a competent police office must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Persons on 
        exit or entry who carry gems and/or precious metals (except for 
        international standard gold) must comply with the regulations of 
        competent State management bodies and carry out customs procedures 
        therefore.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Persons on 
        exit who carry foreign currencies in cash, Vietnamese currency in cash 
        and/or international standard-gold in excess of the prescribed limit 
        must have permits of the Vietnam State Bank Governor and make customs 
        declarations at the border gates.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Persons on 
        entry who carry international standard-gold in excess of the limit set 
        by the Vietnam State Bank governor must deposit the excessive gold 
        amount in the customs office’s warehouse and bring it out of the country 
        when on exit or sell it according to the regulations of the State Bank 
        of Vietnam.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 24: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods exported and imported in service of urgent, security and defense 
        requirements</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        exported or imported in service of urgent requirements comprise:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        specified in Clause 1, Article 35 of the Customs Law;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Other goods 
        exported or imported in service of urgent requirements as decided by the 
        Prime Minister.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        procedures:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For goods 
        in service of urgent requirements:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        agency heads or enterprise heads issue a written certification that the 
        goods are exported or imported in service of urgent requirements and 
        take responsibility before law for their certification.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        goods exported or imported in service of urgent requirements shall enjoy 
        customs clearance before the documents of the customs dossiers are 
        submitted. The time limit for late submission shall not exceed 30 
        (thirty) days as from the date the goods are cleared from the customs 
        procedures.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        Customs Sub-Department directors shall base themselves on the 
        characteristics and categories of the goods as well as the urgency to 
        decide on appropriate forms of actual goods inspection.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For goods 
        in service of security and/or defense requirements:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Goods exported or imported with the Public Security Minister’s or the 
        Defense Minister’s written certification that they are in service of 
        security or defense requirements shall enjoy customs clearance before 
        the documents of the customs dossiers are submitted. The time limit for 
        late submission shall not exceed 30 (thirty) days as from the date the 
        goods are cleared from the customs procedures.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Goods in service of security or defense requirements, which have written 
        certification by the Public Security Minister or the Defense Minister 
        that they require high safety or special confidentiality (top secret or 
        strict confidentiality) shall be exempt from actual inspection and 
        customs declaration.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        Public Security Minister and the Defense Minister shall be answerable to 
        the Prime Minister for the contents of their written certifications.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 25: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Privileges and immunities in customs declaration and customs inspection</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Diplomatic 
        and consular bags shall enjoy immunity from customs declaration and 
        inspection.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Personal 
        luggage and transport means of the following individuals and 
        organizations shall enjoy immunity from customs inspection:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transport 
        means, items used for the official activities of the Vietnam-based 
        foreign diplomatic missions and consular offices, representative offices 
        of international organizations shall enjoy diplomatic privileges and 
        immunities according to law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Those who 
        hold diplomatic passports issued by the Foreign Ministry or overseas 
        Vietnamese embassies and general consulates or by the Foreign Ministry 
        or competent authorities of the countries which have recognized the 
        State of the Socialist Republic of Vietnam;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Spouses and 
        minor children accompanying the subjects specified at Point b of this 
        Clause;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Other goods 
        exempt from customs declaration and/or inspection as decided by the 
        Prime Minister.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When there 
        are grounds to confirm that transport means, goods and/or items of the 
        subjects specified in Clauses 1 and 2 of this Article violate the 
        law-prescribed diplomatic privilege and immunity regime, the General 
        Director of Customs shall decide on the inspection and handling of these 
        subjects according to the provisions in Article 62 of the Customs Law.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">Article 26: </span>
        </b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods and luggage under consigned exportation or importation, which are 
        drifted, strayed or mistakenly-claimed</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When 
        carrying out the customs procedures for receiving back goods and/or 
        luggage under consigned exportation or importation, which have been 
        drifted, strayed or mistakenly-claimed, the owners or their authorized 
        persons shall have to submit the following papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Documents 
        proving the ownership of the consigned goods and/or luggage;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        consigned goods and/or luggage (if any).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where it is 
        impossible to identify the recipients of the consigned goods and luggage 
        prescribed in this Article, such goods and luggage shall be dealt with 
        according to the provisions in Article 45 of the Customs Law.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-style: italic">
        Section 3: FOR GOODS AT BONDED WAREHOUSES AND TAX-SUSPENSION WAREHOUSES</span></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 27: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonded 
        warehouses are warehouses or yards set up on the Vietnamese territory 
        and separated from the surrounding areas for temporary storage and 
        preservation of, or provision of a number of services for, the goods 
        brought from abroad or from within the country and put into the 
        warehouses under bonded warehouse lease contracts signed between the 
        bonded warehouse owners and the goods owners.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 28: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs inspection and supervision of bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonded 
        warehouses, goods and transport means which enter or leave, or are 
        stored and preserved in bonded warehouses must go through customs 
        procedures and subject to the inspection and supervision by the customs 
        offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 29: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Areas where bonded warehouses may be set up</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonded 
        warehouses may be set up in the following areas: </span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        provinces and centrally-run cities which act as goods exchange hubs 
        between Vietnam and foreign countries, have favorable conditions for the 
        transportation of export and import goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Industrial 
        parks, high-tech parks, export-processing zones, other special economic 
        zones (hereinafter referred to as industrial parks).</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 30: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Setting up of bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Conditions 
        for being permitted to set up a bonded warehouse:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Being an 
        enterprise established according to law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Having the 
        function of dealing in warehouses and yards, forwarding export and 
        import goods, which is inscribed in the business registration 
        certificate;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Warehouses 
        and yards to be set up within the areas specified in Article 29 of this 
        Decree; separated from the surrounding areas with walls and/or fences, 
        enabling regular inspection and supervision by the customs offices;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Having 
        material and technical bases and transport means suitable for the 
        requirements of goods storage and preservation as well as inspection and 
        supervision by the customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">A dossier 
        of application for setting up a bonded warehouse consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">An 
        application for setting up a bonded warehouse, made according to the 
        form set by the General Department of Customs;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        business registration certificate;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The diagram 
        of the design of the warehouse or yard area, clearly showing the 
        boundary separating the outside area, positions of entrepots, the system 
        of internal transport roads, the system of fire and explosion prevention 
        and fighting, security, offices, storehouses and the customs’ working 
        places;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Lawful 
        documents on the right to use storehouses and/or yards.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 31: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Procedures for considering and licensing the setting up of bonded 
        warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The dossier 
        of application for setting up bonded warehouses shall be addressed to 
        the provincial, inter-provincial or municipal Customs Departments 
        (hereinafter referred to as Customs Departments for short) of the 
        localities where the enterprises apply for permission to set up bonded 
        warehouses.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Within 15 
        (fifteen) days after receiving the full and valid dossiers of the 
        enterprises, the Customs Departments shall:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Check the dossiers;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Survey the actual conditions of storehouses and yards;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Report the results and make proposals to the General Director of 
        Customs.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Within 15 
        (fifteen) days after receiving the reports and proposals from the 
        Customs Departments, and the dossiers of application for setting up 
        bonded warehouses, the General Director of Customs shall issue decisions 
        to grant licenses to set up bonded warehouses or reply in writing if the 
        enterprises fail to meet the conditions specified in Article 30 of this 
        Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Once every 
        year, the Customs Departments shall inspect the situation of the 
        operation of the bonded warehouses and the observance of the customs 
        legislation by the licensed enterprises. If detecting signs of law 
        violation, the Customs Departments shall conduct unexpected inspection 
        of the bonded warehouses.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The General 
        Director of Customs shall decide to revoke the bonded warehouse 
        operation licenses in the following cases:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        enterprise files a written request for termination of the operation of 
        the bonded warehouse;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Within 1 (one) year, the bonded warehouse owner has committed three 
        customs-related administrative violations and has been fined each at the 
        level beyond the Customs Sub-Department director’s competence to 
        sanction customs-related administrative violations; or has committed one 
        customs-related administrative violation and has been fined at the level 
        beyond the Customs Department director’s competence to sanction 
        customs-related administrative violations or has been examined for penal 
        liability.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - 
        Within six months, the enterprise fails to put the bonded warehouse into 
        operation without plausible reasons.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">On the 
        basis of the business needs, proposals of the enterprises and the 
        geographic locations and operation conditions of the bonded warehouses, 
        the Customs Department directors shall decide to permit the enterprises 
        to expand, size down or relocate the bonded warehouses but must ensure 
        conditions for strict management by the customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 32: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Services provided for goods stored at bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If so 
        agreed upon or authorized in writing by the goods owners, the bonded 
        warehouse owners may provide the following services for the goods stored 
        at the bonded warehouses:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Consolidating the packings, categorizing goods, taking goods samples 
        within the bonded warehouses under the personal supervision by the 
        customs officers;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Carrying 
        out on behalf of the goods owners the customs procedures for the goods 
        taken out or put into the bonded warehouses;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Transporting goods from the border gates into the bonded warehouses and 
        vice versa, or from one bonded warehouse to another;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Effecting 
        the transfer of the goods ownership according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 33: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Lease of bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Subjects 
        permitted to rent bonded warehouses:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Vietnamese 
        traders of all economic sectors, who are permitted to conduct export and 
        import business;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Foreign 
        traders;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Foreign 
        organizations and individuals.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Bonded 
        warehouse lease contracts:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A 
        bonded warehouse lease contract shall be agreed upon by the bonded 
        warehouse owner and the goods owner according to law provisions. The 
        bonded warehouse lease contract must clearly state the names, 
        categories, quantities and quality of the goods; the lease duration, 
        services as specified in Article 32 if requested by the goods owner, 
        responsibilities of the contracting parties.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The term of 
        a bonded warehouse lease contract shall not exceed 365 (three hundred 
        and sixty five) days, counting from the date the goods are put into the 
        warehouse. The bonded warehouse owner shall have to send a written 
        notice to the bonded warehouse customs before the expiry of the bonded 
        warehouse lease contract. Where the goods owner files a written request 
        and the Customs Department director’s approval is obtained, the duration 
        of the bonded warehouse lease contract may be extended for no more than 
        180 (one hundred and eighty) days, counting from the expiry date of the 
        bonded warehouse lease contract.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When the 
        bonded warehouse lease contract has expired but the goods owner still 
        fails to carry out the procedures for the extension thereof, the 
        handling thereof shall be as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Within 90 
        (ninety) days as from the expiry of the bonded warehouse lease contract, 
        if the goods owner signs a contract on extension of the bonded warehouse 
        lease contract, the Customs Department shall handle this as an 
        administrative violation according to law provisions and accept the 
        extension of the contract;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Past 90 
        (ninety) days as from the expiry of the contract, if the goods owner 
        fails to sign an extension contract or take the goods out of the bonded 
        warehouse, the Customs Department shall organize the liquidation of the 
        goods stored in the bonded warehouse according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">During the 
        term of the bonded warehouse lease contract, if the goods owner issues a 
        document to abandon the goods stored at the bonded warehouse, the 
        Customs Department shall organize the liquidation of such goods.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">6.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        liquidation of the goods stored at bonded warehouses shall be conducted 
        according to law provisions. The proceeds from the goods liquidation 
        shall be remitted into the State budget, after subtracting warehousing 
        expenses and other expenses related to the goods liquidation according 
        to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 34: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Goods put in, taken out of, stored and preserved in bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        coming from Vietnam, which have gone through export customs procedures, 
        goods coming form abroad, which need to transit or be warehoused in 
        Vietnam before leaving for importation into Vietnam, owned by the 
        subjects allowed to rent bonded warehouses as prescribed in Clause 1, 
        Article 33 of this Decree, may be all stored in bonded warehouses, 
        excluding the following goods:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        bearing fake labels or origin appellation of Vietnam;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods which 
        may cause public danger or environmental pollution;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        banned from export, banned from import, except for cases permitted by 
        the Prime Minister.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        brought from abroad into bonded warehouses consist of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods of 
        foreign owners who have not yet signed sale contracts with enterprises 
        in Vietnam;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        imported by Vietnamese enterprises from abroad, waiting for circulation 
        on the domestic market and import tax payment.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        brought from inland Vietnam into bonded warehouses consist of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Export 
        goods which have gone through customs procedures but not yet exported;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods which 
        have passed the temporary import duration and must be re-exported;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods which 
        are forced by competent State bodies to be re-exported.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        stored and preserved in bonded warehouses must accord with the bonded 
        warehouse lease contracts. Goods put in or taken out of bonded 
        warehouses must go through customs procedures strictly according to law 
        provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        transportation of goods from a border gate or a goods-gathering place 
        which have gone through customs procedures (for exports goods to be put 
        into bonded warehouses), to a bonded warehouse or from a bonded 
        warehouse to a border gate shall be subject to customs supervision.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 35: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs procedures for goods put into bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For goods 
        coming from abroad and put into bonded warehouses, the goods owners or 
        their lawful representatives must submit to the bonded warehouse customs 
        the bonded warehouse lease contracts, customs declarations and other 
        necessary documents as stipulated by the General Director of Customs.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For goods 
        coming from Vietnam and put into bonded warehouses, the goods owners or 
        their lawful representatives must complete all customs procedures as for 
        export goods according to law provisions before sending their goods into 
        the bonded warehouses; submit to the bonded warehouse customs the bonded 
        warehouse lease contracts, customs declarations of export goods which 
        have gone through customs procedures, declarations of goods put into the 
        bonded warehouses and other necessary documents for completion of the 
        warehousing procedures according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 36: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs procedures for taking goods out of bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods to be 
        carried abroad:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The goods 
        owners or their lawful representatives, who wish to take goods out of 
        bonded warehouses for export, must make customs declaration and submit 
        to the bonded warehouse customs declaration and submit to the bonded 
        warehouse customs the following documents:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        customs declaration for the export goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        paper on authorization of the goods exportation (if not so inscribed in 
        the bonded warehouse lease contract);</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        ex-warehousing bill, made according to the form set by the Ministry of 
        Finance.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The bonded 
        warehouse customs shall compare the set of declaration documents for 
        goods ex-warehousing with the documents for completion of warehousing 
        procedures and the actual conditions of the goods lots; if these 
        documents are compatible, complete the delivery procedures and abide by 
        the customs supervision regime according to the provisions in Article 12 
        of this Decree;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">If all the 
        goods under a single contract cannot be exported at one time, they may 
        be subtracted ill the whole amount of goods inscribed in the contract is 
        completely exported.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where the 
        bonded warehouse lease contract has expired but the goods owner meets 
        with difficulties in the goods delivery, the goods may be kept in the 
        border-gate area where the bonded warehouse is located according to the 
        following regulations:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        goods are stored in the bonded warehouse within the border-gate area;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - The 
        duration for storing the goods in the bonded warehouse within the 
        border-gate area shall not exceed 180 (one hundred and eighty ) days as 
        from the date the goods are put into the warehouse. Past 180 (one 
        hundred and eighty) days if all the goods have not yet been carried out 
        of Vietnam, the Customs Department shall organize the liquidation of the 
        left-over good quantity according to the provisions in Clause 6, Article 
        33 of this Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        imported into the Vietnamese market:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        coming from abroad and put into bonded warehouses; goods coming form 
        abroad, stored in bonded warehouses and having their ownership 
        transferred; goods stored in bonded warehouses, which the liquidating 
        Customs Departments wish to sell them on the Vietnamese market, shall 
        all have to go through customs procedures, comply with the law 
        provisions on tax and the export and import management policy like other 
        imported goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The time of 
        actual importation of goods is the time the customs office registers the 
        customs declaration for the imported goods;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Goods 
        stored at bonded warehouses and subject to re-export by decisions of a 
        competent State management body must not be re-imported into the 
        Vietnamese market.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 37: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Management of the storage and preservation of goods in bonded warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The bonded 
        warehouse owners must send a notice to the bonded warehouse customs 
        before providing services for the goods stored in their bonded 
        warehouses as prescribed in Clause 1, Article 32 of this Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        transfer of goods from one bonded warehouse to another must be approved 
        in writing by the Customs Department director. The duration of the new 
        bonded warehouse lease contract shall be counted from the date the goods 
        are put into the first bonded warehouse.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The bonded 
        warehouse owners must open accounting books to monitor the goods 
        warehousing and ex-warehousing according to the regulations of competent 
        State bodies.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Once every 
        45 (forty five) days, the bonded warehouse owners shall have to send 
        reports to the Customs Department directors on the present state of the 
        goods in their bonded warehouses and the situation of the operation of 
        their warehouses.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where they 
        wish to destroy broken, damaged, deteriorated or expired goods lots in 
        the course of warehousing, the bonded warehouse owners must have written 
        consent of the goods owners or their lawful representatives on the goods 
        destruction, the written consent shall be sent to the Customs 
        Departments of the localities where the bonded warehouses are located. 
        The goods destruction procedures shall comply with law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 38: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Tax-suspension warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Tax-suspension warehouses are those set up for storing raw materials 
        imported for the production by enterprises which own the tax-suspension 
        warehouses. For raw materials imported and put into tax-suspension 
        warehouses, import tax and other taxes shall not be paid yet.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 39: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Conditions for being permitted to set up tax-suspension warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Being an 
        enterprise established according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Exporting 
        at least 50% of the products made by the enterprise from the raw 
        materials imported and put into the tax-suspension warehouse.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Not owing 
        any tax debts the payment of which is forced.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Having a 
        system of adequate books and documents for strictly monitoring the 
        export, import, ex-warehousing and warehousing according to law 
        provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        warehouse is built in an area convenient for the management and 
        supervisions by the customs office.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 40: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Procedures of application for setting up tax-suspension warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">An 
        enterprise that wishes to set up a tax-suspension warehouse shall submit 
        to the Customs Department of the locality where it operates two sets of 
        dossier consisting of the following documents:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">An 
        application for setting up a tax-suspension warehouse (made according to 
        the form set by the General Department of Customs);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        business registration certificate (a notarized copy);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The diagram 
        of the design of the tax-suspension warehouse;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Operation 
        rules of the tax-suspension warehouse.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Within 15 
        (fifteen) days after receiving the complete dossiers of application for 
        setting up a ax-suspension warehouse, the Customs Department director 
        shall issue a document on granting the license to set up the 
        tax-suspension warehouse or a written reply clearly stating the 
        disapproval reason if the enterprise lacks the conditions for setting up 
        a tax-suspension warehouse as specified in Article 39 of this Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The Customs 
        Department directors shall issue decisions to revoke the licenses to 
        operate the tax-suspension warehouses in the following cases:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        enterprise sends a written request to the Customs Department director 
        for termination of the operation of the tax-suspension warehouse;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        enterprise fails to meet the requirements specified in Article 39 of 
        this Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The amount 
        of raw materials left in the tax-suspension warehouse after its 
        operation license is no longer valid shall be handled as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where the 
        goods owner no longer needs to use it and make a written request, the 
        customs office shall carry out the procedures for re-exporting or 
        destroying it according to law provisions;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Where the 
        goods owner has a written request for switching to another type of 
        business, he/she must register and fill in a new customs declaration 
        form. The customs office shall calculate taxes and issue a tax notice. 
        The time for registration of the customs declaration and tax calculation 
        shall be the time the operation licenses of the tax-suspension warehouse 
        expires.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 41: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs procedures for goods put into and taken out of tax-suspension 
        warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        procedures for imported raw materials put into tax-suspension warehouses 
        shall be the same as those for import goods, with the exception of tax 
        calculation and payment procedures which shall be as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The base 
        for determining the percentage of tax-suspended imported raw materials 
        shall be the percentage of export products inscribed in the investment 
        license (if the enterprise exports its products according to the 
        percentage inscribed in the investment license) or the percentage 
        determined by the enterprise itself, which must not be lower than 50% of 
        the products made from the imported raw materials stored in the 
        tax-suspension warehouse. In both cases above, the enterprise must send 
        a written registration to the Customs Department managing the 
        tax-suspension warehouse before January 1 every year.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">On the 
        basis of the percentage of to be-domestically consumed products, which 
        has been registered by the enterprise, the customs office shall effect 
        the registration of the declarations, calculate and collect import tax 
        on the portion of raw materials used for production of to be 
        domestically-consumed products.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For the 
        portion of imported raw materials put into tax-suspension warehouses for 
        production of export products, the customs office shall not calculate 
        the tax on the declaration but must determine clearly the goods names, 
        categories and quantities thereon and record them in a monitoring book 
        according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 42: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Handling of goods stored in tax-suspension warehouses, which are damaged 
        or deteriorated</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goods 
        stored in tax-suspension warehouses, which are damaged or deteriorated, 
        thus failing to meet the production requirements, may go through customs 
        procedures for re-export or destruction. The destruction thereof shall 
        be effected as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        enterprise shall send a document to the Customs Department managing the 
        tax-suspension warehouse, clearly stating the reason for destruction, 
        the names, categories and quantities of the raw materials, the import 
        customs declaration (serial number, date).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        enterprise itself shall organize the destruction under the supervision 
        of the customs office, tax office and environmental agency according to 
        law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        destruction result must be recorded in a report, which is singed for 
        certification by the tax-suspension warehouse owner and the 
        representatives of the supervising agencies. The written record on 
        destruction shall serve as a proof of the liquidation of the goods 
        stored in the tax-suspension warehouse.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 43: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Liquidation of goods in tax-suspension warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; At the 
        end of the plan year (December 31 every year), no later than January 31 
        of the subsequent year, the enterprises must make a list of import 
        customs declarations together with the total amount of raw materials 
        already imported under the tax-suspension regime, a list of export 
        customs declarations together wit the total quantity of to be-exported 
        products and send them to the customs offices. After verifying the 
        accuracy of these reports and compare them with the dossiers filed at 
        the customs offices; basing themselves on the percentages of to 
        be-exported products registered by the enterprises, the customs offices 
        shall calculate taxes for the enterprises as follows:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">If the 
        export percentage is lower than the tax-suspension percentage, the 
        enterprises must immediately pay the tax on the quantity of finished 
        products, which is the difference between the quantity of to be-exported 
        products and the quantity of actually-exported products. The late tax 
        payment shall be handled according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">If the 
        export percentage is higher than the tax-suspension percentage, the 
        enterprise shall be refunded the tax amount for the difference between 
        the quantity of to be-exported products and the quantity of to 
        be-exported products and the quantity of actually-exported products.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Enterprises 
        having tax-suspension warehouses shall take responsibility before law 
        for the accuracy and fullness of the sum-up reports prescribed in this 
        Article.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 44: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Customs inspection and supervision of tax-suspension warehouses</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        inspection and supervision by the customs offices of tax-suspension 
        warehouses shall be mainly conducted during the processing of customs 
        procedures for imported or exported goods to be stored in tax-suspension 
        warehouses, during the liquidation of the goods stored in tax-suspension 
        warehouses, and during the post-customs clearance inspection of the 
        goods stored in tax-suspension warehouses. The customs offices shall 
        neither directly supervise nor seal up tax-suspension warehouses.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Enterprises 
        shall be responsible for organizing the management of tax-suspension 
        warehouses, closely coordinating with the customs offices in conducting 
        the tax-suspension warehouse inspection and supervision.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-style: italic">
        Section 4: FOR TRANSPORT MEANS ON EXIT, ENTRY OR IN TRANSIT</span></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <b><span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 45: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        General provisions</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transport 
        means on entry, exit or in transit across the Vietnamese territory must 
        go through customs procedures at the border gates through which they 
        leave, enter or transit the country. When carrying out the customs 
        procedures, if the customs offices detect signs of law violation, the 
        transport means operators must submit to the customs offices’ requests 
        for inspection and search according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Port 
        authorities, airports, seaports and international railway stations shall 
        have to send advance notices to the border-gate Customs Sub-Departments 
        on the information specified in Article 56 of the Customs Law. 
        Transporting organizations shall have to provide the border-gate Customs 
        Sub-Departments with the information on goods, passengers, crews and 
        people working on their transport means as well as other information 
        related to the customs offices’ work of management of transport means on 
        exit, entry or in transit.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        information specified in Clause 2 of this Article shall be supplied in 
        writing or via computer directly connected with the Customs 
        Sub-Departments.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transport 
        means on exit, entry or in transit shall be subject to customs 
        supervision as prescribed in Article 12 of this Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Military 
        transport means carrying civil passengers and goods on exit, entry or in 
        transit must go through customs procedures like other transport means on 
        exit, entry or in transit.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>

        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 46: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Aircraft on exit, entry or in transit</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Immediately 
        after an aircraft enters the country and the aviation agency has 
        completed all flight formalities for passengers to leave the country and 
        cargoes to be exported, the aircraft operators or their lawful 
        representatives must submit to the airport customs office the following 
        documents:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The cargo 
        and luggage declarations;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        crew members and people working on the aircraft ;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        passenger.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Aircraft in 
        transit, if making technical stops-over, shall not be required to go 
        through customs declaration procedures but must be subject to customs 
        supervision.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 47: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Sea-going ships on exit, entry or in transit</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        procedures:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Within one 
        hour before a sea-going ship on exit or entry is ready to go through 
        customs procedures, the port authority and the transporting organization 
        shall have to notify the port customs office of the information 
        specified in Clauses 2 and 3, Article 45 of this Decree;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        office shall carry out procedures for the sea-going ship to leave or 
        enter the country at the prescribed place. Where a competent State 
        management body decides that sea-going ships anchor at other places on 
        the Vietnamese sea area, the customs procedures for sea going ships on 
        exit or entry shall be carried out at these places.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; When 
        carrying out customs procedures, the ship master or his/her lawful 
        representative must present to the port customs authority the ship’s 
        itinerary (for entries) and the diagram of the cargo arrangement on the 
        ship and submit the following papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of goods carried aboard the ship;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The ship 
        declaration, for entries;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        materials, fuels, food and foodstuff of the ship;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        explosives, inflammables, anesthetics, toxins, weapons on the ship;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The crew 
        list;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">f)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        passengers (if any);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">g)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The crew 
        member’s goods and luggage declarations.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        documents of the submitted customs dossiers shall not be withdrawn and 
        corrected, unless plausible reasons can be given and the correction of 
        such documents must not affect the observance of the provisions of tax 
        legislation and the export and import goods management policy, and be 
        approved by the Customs Sub-Department director.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 48: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Sea-going ships, aircraft moving from ports to ports</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Sea-going 
        ships or aircraft moving from ports to ports are those being in the time 
        of moving from one port to another for unloading of import goods or 
        loading of export goods under the inspection and supervisions by the 
        customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When 
        sea-going ships or aircraft moving from ports to ports, their operators 
        or their lawful representatives must submit the cargo declarations to 
        the customs offices.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        offices at the ports where sea-going ships or aircraft leave shall 
        certify the dossiers and hand them over to their operators to bring to 
        the customs offices at the ports where the sea-going ships or aircraft 
        move in.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Cargoes 
        moving from ports to ports, food and foodstuff warehouses of sea-going 
        ships moving from port to ports must be customs-sealed up, except for 
        cases where the imported goods are left in cargo holds, not yet brought 
        out of the ships.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 49: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        International trains on exit, entry or in transit by railway</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        International trains on exit: when a train leaves the country at a 
        border-gate station, the train captain or his/her lawful representative 
        must submit to the station customs office the following papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of the train’s components, the list and luggage declarations 
        of the crew and people working on the train;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of export goods, including transited goods, carriage 
        transfer papers (for cargo trains);<br>
        The list of passengers and their slips of unaccompanied luggage (for 
        passenger trains);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of fuels, materials, food and foodstuff of the train.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        International trains on entry: When a train enters a country at a border 
        gate station, the train captain or his/her lawful representative must 
        submit to the station customs office the following&nbsp;&nbsp; papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of the train’s components, the list and luggage declarations 
        of the crew and people working on the train;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        import goods, carriage transfer papers (for cargo trains);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        passengers and their slips of unaccompanied luggage (for passenger 
        trains);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">d)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of fuels, materials, food and foodstuff of the train;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">e)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        extracts on goods to be unloaded at each inland international station.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        International trains at inland international stations: When trains 
        arrive at the inland stations, the train captains or their lawful 
        representatives must submit to the station customs offices the following 
        papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The extract 
        on imported goods, with the certification by the customs office at the 
        border-gate station;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Bills of 
        lading;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transited 
        goods forwarding paper (if there are international transited goods).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        managers of the international trains or the goods owners (if any) shall 
        be responsible for ensuring the original conditions of goods and 
        carriages during the process of transportation form the cargo-loading 
        inland stations to the exit stations (for export goods) and from the 
        entry stations to the cargo-unloading inland stations (for import 
        goods).</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 50: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Automobiles on exit, entry or in transit</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; When 
        arriving at border gates, automobiles on exit or entry must park at 
        prescribed sties for customs procedure completion. The customs declarers 
        must declare and submit to the border-gate customs offices the following 
        papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration, for automobiles on exit, entry or in transit;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of export or import goods (if any);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of the driver’s exported or imported luggage;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The list of 
        passenger (if any) and their luggage declarations.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 51: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Other transport means</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For 
        rudimentary transport means on exit, entry or in transit, their owners 
        or operators must make declaration and submit to the customs offices the 
        followings papers:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        declaration of the export or import goods (if any).</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The luggage 
        declarations of the transport means operators and people working on the 
        transport means and passengers (if any).</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 52: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Transport means temporarily imported for re-export and temporarily 
        exported for re-import for a given period</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transport 
        means specified in this Article are tourist cars, motorbikes, and boats 
        with or without motors.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Transport 
        means temporarily imported for re-export and temporarily exported for 
        re-import for a given period must be declared to the customs offices and 
        subject to customs inspection and supervision.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transport means temporarily imported for use within the border-gate area 
        for no more than 48 (forty eight) hours or for use within the territory 
        of the border district having the border gate for no more than 12 ( 
        twelve) hours, the permission of the heads of the border-gate police 
        offices must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">4.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transport means temporarily imported for use within the territory of the 
        provinces or cities having border gates for no more than five days, the 
        permission of the directors of the provincial/municipal police offices 
        of the localities where they are to be used must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">5.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transport means temporarily imported for use outside the territory of 
        the provinces or cities having the border gates, the permission of the 
        Minister of Public Security must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">6.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transport means temporarily imported for use in Vietnam, which fall in 
        the category of transport means banned from use in Vietnam, the 
        permission of the Prime Minister must be obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">7.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">For 
        transport means temporarily exported for a given period, if they are 
        re-imported through the same border gate, the permission of the Customs 
        Sub-Department directors must be obtained; if re-imported through other 
        border gates in the same provinces or cities having the export border 
        gates, the permission of the Customs Department directors must be 
        obtained; and if re-imported at border gates in other provinces or 
        cities, the permission of the General Director of Customs must be 
        obtained.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">8.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        dossier consists of:</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">a)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declaration;</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">b)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The permit 
        (except for cases of temporary import for use within the border-gate 
        area);</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">c)</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The 
        circulation registration paper.</span></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">Chapter III</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">HANDLING OF 
        VIOLATIONS</span></b></font></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 53: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Handling of violations</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">The customs 
        declarers and concerned organizations and individuals that violate the 
        provisions of this Decree, shall, depending on the nature and 
        seriousness of their violations, be handled administratively, pay 
        compensation for damage (if any) or be examined for penal liability 
        according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">Customs 
        officers and officials and concerned organizations and individuals who 
        abuse their positions and/or powers to act against the provisions of 
        this Decree, shall, depending on the nature and seriousness of their 
        violations, be disciplined, pay compensation for material damage (if 
        any) or be examined for penal liability according to law provisions.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 54: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Complaints and denunciations</span></font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">1.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Organizations and individuals shall be entitled to lodge complaints to 
        the customs offices about the decisions of the one level-lower customs 
        offices. Organizations and individuals shall be entitled to lodge 
        complaints about or denunciations of law-breaking acts of customs 
        officials or officers to the heads of the customs offices of different 
        levels.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">2.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">When 
        receiving written complaints or denunciations, the heads of the customs 
        offices of all levels shall have to consider, settle and reply them 
        according to the provisions of the legislation on complaints and 
        denunciations.</span></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: 14.2pt; margin-left: 0in; margin-top: 0; margin-bottom: 0">
        <font face="Verdana"><span style="font-size: 10.0pt">3.</span></font><span style="font-style: normal; font-variant: normal; font-weight: normal; font-size: 7.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </span><span style="font-size: 10.0pt; font-family: Verdana">
        Organizations and individuals shall be entitled to initiate 
        administrative lawsuits at administrative courts against the customs 
        offices’ administrative decisions or and customs officers’ acts of 
        violating administrative legislation according to law provisions.</span></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">Chapter IV</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">IMPLEMENTATION 
        PROVISIONS</span></b></font></p>
        <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 55: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Implementation effect of the Decree</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This 
        Decree takes effect from January 1, 2002.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The 
        Government’s Decree No. 16/1999/ND-CP of March 27, 1999 stipulating the 
        customs procedures, customs supervision and customs fees, and the Prime 
        Minister’s Decision No. 212/1998/QD-TTg of November 2, 1998 issuing the 
        Regulation on bonded warehouses shall cease to be effective as from the 
        date this Decree takes effect.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All 
        previous provisions contrary to this Decree are hereby annulled.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Article 56: </span></b>
        <span style="font-size: 10.0pt; font-family: Verdana; font-weight: 700">
        Responsibility to implement the Decree</span></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The 
        ministers, the heads of the ministerial-level agencies, the heads of the 
        agencies attached to the Government and the presidents of the People’s 
        Committees of the provinces and centrally-run cities shall have to 
        implement this Decree.</span></p>
        <p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
        <font color="#660033">
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; text-indent: 3.0in; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">On behalf of the 
        Government</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; text-indent: 3.0in; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">Prime Minsiter</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; text-indent: 3.0in; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">&nbsp;</span></b></font></p>
        <p class="MsoNormal" align="center" style="text-align: center; text-indent: 3.0in; margin-top: 0; margin-bottom: 0">
        <font color="#660033"><b>
        <span style="font-size: 10.0pt; font-family: Verdana">PHAN VAN KHAI</span></b></font></TD>
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