GENERAL DEPARTMENT Of CUSTOMS  SOCIALIST REPUBLIC Of VIETNAM
       No.241/TCHQ-GQ         Independence-freedom-Happiness.
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                                    Hanoi, 28 March, 1994.

GUIDANCE fOR IMPLEMENTATION Of DECISION No. 238/TM-XNK DATED 24 MARCH, 1994 Of THE MINISTRY Of TRADE PROVIDING THE LISTING Of GOODS TO BE PROHIBITED fROM EXPORT AND IMPORT

On 24 March, 1994, the Ministry of Trade issued the Decision No.238/TM-XNK providing the listing of goods to be prohibited from export and import. The General Department of Customs attaches herewith this Decision and initially guides the following points:

1. In respect of term as stipulated at Article 2 of the Decision No.238/TM-XNK:

a) for goods to be exported or imported in accordance with trading contracts.

In the case where goods to be exported or imported have contracts with foreign countries conclude before 1 April, 1994; export and import license received before 1 April, 1994; declaration registered and goods arrival reached border gates before 1 May, 19 94, export and import procedures shall be allowably made basing on export and import licence and the listing of goods to be prohibited from export in 1993.

b) for goods to be imported in accordance with a particular system.

If there is the existence of a legal invoice or other transportation document justifying that the goods were loaded on the means of transport before 1 April, 1994 and the goods arrived in border gates before 1 May, 1994, the customs procedures shall be ma de basing on the listing of goods to be prohibited from import in 1993.

c) for other cases where the term are different from the guidance at the above-mentioned point a and b, the listing of goods to be prohibited from import which was issued in attachment to the Decision No. 238/ TM-XNK shall be fully applied.

2. Other contents which were made clear in the Decision No 238/ TM-XNK shall be immediately implemented. Any unclear contents shall be reported to the General Department of Customs for having further guidance. Any contents related to management functions of other branches shall be guided later by the General Department of Customs following an unanimity of views with them.

for the General Department of Customs
Director of Customs Management Inspection

BUI VAN LAT (Signed)