To: Customs Departments of provinces and cities.

To improve effectiveness and guarantee state management in terms of customs operation while stringently implementing Directive No. 03/CT-TTg dated March 30, 2015 of the Prime Minister on increasing effectiveness of implementation of policies and regulations and law on minerals; After surveying in several entities on adoption of procedures and management of exported lime and dolomites, General Department of Customs hereby request Customs Departments of provinces and cities to direct Customs Sub-departments to:

1. Export documents for lime and dolomites must conform to guidelines of Ministry of Construction under Official Dispatch No. 37/BXD-VLXD dated September 11, 2017 and guidelines of Ministry of Natural Resources and Environment under Official Dispatch No. 5815/BTNMT-DCKS dated October 27, 2017. Only consider following up procedures for granting customs clearance to export lime and dolomites for adequate and correct customs documents of Ministry of Construction and Ministry of Natural Resources and Environment.

2. Review the entire export documents for lime and dolomites that have been granted customs clearance while ensure that commercial export enterprises (enterprises that do not directly extract or process) guarantee adequate VAT invoices for sales as per the law. 

3. Cooperate with local tax authorities and other authorities to monitor sale and export amount of manufacturing facilities to not exceed the capacity permitted by competent authorities; inspect enterprises extracting lime and dolomites in the areas in case extraction amount is suspected to exceed extraction capacity.

4. Assign officials to monitor enterprises exporting lime and dolomites to manage, warn, examine and deal with enterprises violating the law.

Difficulties that arise during the implementation should be reported to the General Department of Customs (via Department of Customs Supervision and Management) for guidance.

For your acknowledgement and implementation./.

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