Reply: According to the Decree 187/2013 / ND-CP dated November 20, 2013 of the Government, aquatic food products are not on the list of prohibited export or conditional export. This item Exported enterprises do not need suitable business lines and conditions. 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 providing for customs procedures; customs inspection and supervision; export tax, import tax and tax administration for import and export goods.