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CIRCULAR No. 108/2001/TT-BTC of December 31, 2001 guiding the accounting applicable to entrusted import/export business activities Subject to the application of this Circular are production and/or business establishments of all economic sectors, which are engaged in entrusted import and/or export. The Circular guides in detail the accounting applicable to import-entrusting units and units entrusted the import; and those applicable to export-entrusting units and units entrusted the export. This Circular takes effect as from January 1, 2002.-
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