Reply: According to the Decree No. 187/2013 / ND-CP dated November 20, 2013 of the Government, the items that enterprises ask are not on the list of prohibited goods or conditional exports. Procedures for registration and customs declaration shall comply with Articles 16 and 18 of Circular 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance. However, if the product of the enterprise contains, carries elements of intellectual property protection, the enterprise must comply with the law on protection of intellectual property in accordance with current regulations.
In which case does the customs declarant be allowed to carry out customs procedures for export and import goods registered once?