Reply: Items of old hand plows are not on the list of goods subject to conditional import or the list of goods banned from import under the provisions of Decree 187/2013 / ND-CP dated November 20, 2013 of the Government. Import procedures are stipulated in Articles 16, 18 of Circular 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, and there is a written commitment of used machinery and equipment to ensure safety requirements and meet environmental protection standards as prescribed in Official Letter 3016 / BKHCN-DTG dated September 13, 2013 of the Ministry of Science and Technology.