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Under the provisions of Clause 7, Article 25 of Decree No. 08/2015 / ND-CP of January 21, 2015 of the Government:

1. Imported goods have many contracts or orders, one or more invoices of a merchant, the same delivery conditions, the same payment method, one-time delivery, and one bill of lading are declared. on one or more customs declarations.

2. Export goods with many contracts or orders, the same delivery conditions, the same payment method, selling to one customer and one-time delivery shall be declared on one or more customs declarations.

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