Circular No. 28/2014/TT-BVHTTDL stipulates the management of international trade activities in cultural goods under the specialized management of the Ministry of Culture, Sports and Tourism.

CIRCULAR

REGULATIONS ON THE MANAGEMENT OF INTERNATIONAL TRADE IN GOODS UNDER THE SPECIALIZED CULTURAL ADMINISTRATION OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM

Pursuant to the Government Decree No. 81/2018/NĐ-CP dated May 22, 2018, detailing the Trade Law on trade promotion activities;

On the basis of and environmental conditions. Law No. 28/2001/QH10 June 29, 2001 and Law Law No. 32/2009/QH12 June 18, 2009 amending and supplementing certain articles of the Cultural Heritage Law Law No. 28/2001/QH10 June 29, 2001;

Pursuant to the Cinema Law No. 62/2006/QH11 dated June 29, 2006 and the Law Amending and Supplementing Certain Articles of the Cinema Law No. 31/2009/QH12 June 18, 2009;

Pursuant to Decree No. 103/2009/NĐ-CP dated November 6, 2009 of the Government promulgating the Regulation on cultural activities and public cultural service business operations;

Pursuant to Decree No. 79/2012/NĐ-CP dated October 5, 2012 of the Government stipulating regulations on artistic performances, fashion shows; beauty and model contests; circulation, business of audiovisual recordings of music, dance, theater;

electronic games with prizes for foreigners;

Pursuant to Decree No. 113/2013/NĐ-CP dated October 2, 2013 of the Government on fine art activities;

Pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Trade Law regarding international trade activities and agency purchase, sale, processing and transshipment of goods with foreign countries;

Pursuant to Decree No. 76/2013/NĐ-CP dated July 16, 2013 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Culture, Sports and Tourism;

At the proposal of the Director of the Department of Planning and Finance;

The Minister of Culture, Sports and Tourism issues this Circular regulating the management of international trade in goods under the specialized cultural administration of the Ministry of Culture, Sports and Tourism.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the management of international trade in goods under the specialized cultural administration of the Ministry of Culture, Sports and Tourism according to the provisions of Decree No. 187/2013/NĐ-CP and other specialized cultural management laws.

2. This Circular applies to Vietnamese traders, organizations, individuals (hereinafter referred to as Traders) related to international trade activities regulated by the Trade Law under the specialized cultural administration of the Ministry of Culture, Sports and Tourism.

3. The export and import of sports weapons for training and competition shall be carried out in accordance with the Joint Circular No. 06/2013/TTLT-BVHTTDL-BCA dated October 18, 2013 of the Ministry of Culture, Sports and Tourism and the Ministry of Public Security on the provision, management, and use of sports weapons for training and competition.

Article 2. Interpretation of Terms

In this Circular, the following terms are understood as follows:

1. Film works and other audiovisual products

a) Film work is an artistic product expressed through moving images combined with sound and other means according to the principles of film language, including:

- Films include feature films, documentary films, scientific films, animated films, and other types of films;

- Film celluloid is produced using film technology, recorded on celluloid material to be projected onto a screen via a film projector;

- Video film is produced using video technology, recorded on magnetic tape, optical disc, and other recording materials to be played through a video device;

- Digital film is produced using digital technology, recorded as data sets stored on optical discs, hard drives, magnetic tapes, and other digital storage media to be played through digital devices;

- Television film is video or digital film intended for broadcast on television;

- Film reels, film discs are products of video or digital film or printed from celluloid film.

b) Other audiovisual products recorded on any medium are audio and video recordings, software contained in cassette tapes, video tapes, CDs, VCDs, DVDs, CD-ROMs, computer discs, IC chips, hard drives, and other digital devices, machines, equipment, and materials.

2. Visual art works and applied arts

a) Visual art works are works expressed through lines, colors, shapes, composition such as: Painting, graphics, sculpture, installation art, and similar forms of expression, existing as unique pieces.

b) Applied arts works are works expressed through lines, colors, shapes, composition with functional utility that can be attached to useful objects, produced in series by hand or machine such as: emblems; handicrafts; expressions on products, product packaging.

4. Department of Culture, Sports and Tourism is the Department of Culture, Sports and Tourism; Department of Culture and Sports.

4. Department of Culture, Sports and Tourism is the Department of Culture, Sports and Tourism; Department of Culture and Sports.

Article 3. General Principles for Managing Export and Import of Goods Subject to Specialized Cultural Management by the Ministry of Culture, Sports and Tourism

1. Goods subject to specialized cultural management by the Ministry of Culture, Sports and Tourism when being exported or imported must comply with regulations on content appraisal and approval, and meet the conditions for specialized export and import as stipulated by current laws.

2. The HS code of the List of goods for export and import subject to specialized cultural management by the Ministry of Culture, Sports and Tourism is specified in Appendix I attached hereto. The HS code does not specify the content or ownership of goods for export and import.

3. Determining goods as exportable, importable, prohibited from export, or prohibited from import shall be based on the following criteria:

a) Having the result of content appraisal and approval by the competent authority as prescribed by law;

b) Ownership or lawful possession and use of goods for import and export.

4. Merchants have the responsibility to declare fully all cultural and entertainment contents contained in machines, equipment, or other audiovisual products recorded on materials for export and import. In case of non-declaration, if discovered, they will be punished according to the provisions of the law.

5. Documents submitted by merchants to the competent authorities, if containing foreign language texts, documents, or product content, must be translated into Vietnamese before submitting to the competent authority for approval. Merchants bear full responsibility for the content of the translation, except in cases provided for in Clause 2, Article 8 of this Circular.

6. Methods of payment of fees and submission of results:

a) Merchants are obligated to pay fees and charges for content appraisal of cultural products in accordance with current laws, either directly at the receiving agency, by bank transfer, or by mail;

b) The receiving agency will deliver the results directly at the place where the documents were received or send them by mail upon request of the merchant.

Chapter II

SPECIFIC PROVISIONS

Section 1. PROVISIONS ON EXPORT OF GOODS

Article 4. Prohibited Exported Goods

1. Goods containing:

a) Content inciting the people against the Socialist Republic of Vietnam; undermining the unity of the entire population;

b) Propaganda and incitement of violence, aggressive war, hatred among nations and peoples; dissemination of reactionary thoughts, culture, licentious and decadent lifestyles, criminal acts, social evils, superstitions, contrary to traditional customs, harmful to health and destroying the ecological environment;

c) Content inconsistent with moral values, culture, and traditions of the nation;

d) Disclosure of secrets of the Party, State, military, security, economic, diplomatic secrets, personal privacy, and other secrets as prescribed by law;

đ) Distortion of historical facts; negation of revolutionary achievements; defamation of the nation, great men, national heroes; slander and defamation of the reputation of organizations, honor and dignity of individuals;

2. Cultural products that are banned or have been decided to cease circulation, recall, confiscate, destroy in Vietnam.

3. Antiquities and relics:

a) Individual or parts of fossil humans, animals, plants from the Prehistoric period of Vietnam;

b) Antiquities made of materials with significant value for historical, cultural, scientific research during the Prehistoric and Early periods of Vietnam;

c) Materials with significant value for researching history, culture, national sovereignty, and national heroes, influential figures contributing positively to the development of the Vietnamese nation;

d) Antiquities and relics made of materials with significant historical, cultural, and scientific value from various historical stages of Vietnam prior to September 1945;

đ) Drafts of literary works, original artistic creations (paintings, graphics, sculptures), high-value photographic works in terms of ideological content and artistic form, having significant impact on society created from September 1945 to present;

e) Antiquities and relics made of materials with historical, cultural, and scientific value from historical-cultural sites and scenic spots that have been ranked and inventoried;

g) Antiquities and relics made of materials with significant historical, cultural, and scientific value of ethnic minorities within the territory of the Socialist Republic of Vietnam produced and created before 1975;

h) Antiquities and relics made of materials with significant value related to important events and careers of outstanding revolutionary activists, political and military leaders during the establishment of the Party, the Democratic Republic of Vietnam, and the wars for national independence and reunification from September 1945 to present;

i) Antiquities made of materials with significant historical, cultural, and scientific value originating from abroad (except in cases of temporary import for re-export);

k) Antique items over 100 years old.

The specific list of prohibited antiquities and relics for export is stipulated in Circular No. 19/2012/TT-BVHTTDL dated December 28, 2012, issued by the Ministry of Culture, Sports and Tourism, specifying types of antiquities and relics not allowed to be taken out of the country and related guiding documents.

4. National treasures.

Article 5. Export goods under permit

1. Antiquities and cultural relics not belonging to the state, owned by political organizations, political-social organizations: When exporting, they must have a permit for taking antiquities and cultural relics out of the country issued by the Minister of Culture, Sports and Tourism according to the conditions stipulated in Clause 1, Article 21 of Decree No. 98/2010/NĐ-CP dated September 21, 2010 of the Government detailing certain provisions of the Cultural Heritage Law and the Law Amending and Supplementing Certain Provisions of the Cultural Heritage Law.

2. The agency receiving applications and processing procedures for issuing permits: Department of Cultural Heritage.

3. Procedures for applying for a permit to take antiquities and cultural relics out of the country:

The trader requesting issuance of a permit to take antiquities and cultural relics out of the country sends one set of application documents directly or through postal service to the Department of Cultural Heritage. The application includes:

a) Application form sent to the Minister of Culture, Sports and Tourism (Form 01 attached as Appendix II of this Circular);

b) Certificate of ownership transfer from the previous owner;

c) Registration file of antiquities and cultural relics.

Within seven working days from the date of receipt of the application, if the application is incomplete or invalid, the competent authority shall notify the trader to supplement the complete and valid application.

Within fifteen working days from the date of receipt of the complete and valid application, the Minister of Culture, Sports and Tourism issues a permit to take antiquities and cultural relics out of the country. In case of refusal to issue such a permit, the competent authority must respond in writing and specify the reasons.

The permit to take antiquities and cultural relics out of the country issued by the Minister of Culture, Sports and Tourism serves as the basis for the trader to process export procedures at customs.

Section 2. PROVISIONS ON IMPORT OF GOODS

Article 6. Prohibited imported goods

1. Goods containing:

a) Content inciting the people against the Socialist Republic of Vietnam; undermining the unity of the entire population;

b) Propaganda and incitement of violence, aggressive war, hatred among nations and peoples; dissemination of reactionary thoughts, culture, licentious and decadent lifestyles, criminal acts, social evils, superstitions, contrary to traditional customs, harmful to health and destroying the ecological environment;

c) Disclosure of secrets of the Party, State, military secrets, security, economic, diplomatic secrets, personal privacy, and other secrets prescribed by law;

d) Distortion of historical facts; denial of revolutionary achievements; insult to the nation, great men, national heroes; defamation and insult to the reputation of agencies and organizations, honor and personality of individuals;

đ) Not in accordance with moral values, culture, and traditions of the nation.

2. Cultural products that have been decided to be suspended from circulation, prohibited from circulation, recalled, confiscated, destroyed, or violated the provisions of the law on copyright and related rights.

Article 7. Works of visual arts, applied arts, and photography

1. Works of visual arts, applied arts, and photography imported into Vietnam must be approved by the competent authority regarding their content.

2. Authority to approve the content of works of visual arts, applied arts, and photography imported:

a) The Visual Arts, Photography, and Exhibition Department receives applications and approves the content of works of visual arts, applied arts, and photography imported by central organizations;

b) The Department of Culture, Sports and Tourism receives applications and approves the content of works of visual arts, applied arts, and photography imported by entities in local areas.

3. Procedures for approving the content of works of visual arts, applied arts, and photography imported:

The trader requesting approval of the content of imported works sends one set of application documents directly or through postal service to the Visual Arts, Photography, and Exhibition Department or the Department of Culture, Sports and Tourism. The application includes:

a) Importer's application form (Form 02 attached as Appendix II of this Circular);

b) Images of the imported work, specifying the material, size, and origin of the work;

c) Documentation proving the origin of the work or documentation proving that the work has been permitted for import by the owner or holder of the right.

Within five working days from the date of receipt of the application, if the application is incomplete or invalid, the competent authority shall notify the trader to supplement the complete and valid application.

Within seven working days from the date of receipt of the complete and valid application, the competent authority shall provide a written response on the approval of the content of the imported work. In case of non-approval of the content of the work, the competent authority must respond in writing and specify the reasons.

The approval document for the content of the work serves as the basis for the trader to process import procedures at customs.

Article 8. Audiovisual works, audiovisual products

1. Audiovisual works:

a) Imported audiovisual works into Vietnam must be approved for content by the competent authority.

b) Competent authority to approve the content of imported audiovisual works:

- The Cinema Department receives applications and issues Film Distribution Permits for:

+ Feature films imported by film establishments nationwide, except where feature films from local film establishments meet the conditions for production and importation as prescribed.

+ Documentary films, scientific films, animated films produced or imported by central film establishments;

- Provincial Departments of Culture, Sports and Tourism receive applications and issue Film Distribution Permits for documentary films, scientific films, and animated films imported by local film establishments.

- Provincial Departments of Culture, Sports and Tourism receive applications and issue Film Distribution Permits for feature films when, in the preceding year, local film establishments meet the following conditions:

+ Producing at least ten permitted feature films;

+ Importing at least forty permitted feature films.

If these two conditions are not met in a given year, the Provincial Departments of Culture, Sports and Tourism will lose their authority to issue Film Distribution Permits for feature films in the following year.

- Annually, from December 25 to December 31, based on the number of permitted feature films produced and imported by local film establishments in that year, the Cinema Department is responsible for notifying the General Customs Department of the list of Provincial Departments of Culture, Sports and Tourism eligible to issue Film Distribution Permits for feature films in the following year.

- For imported audiovisual works intended for broadcast on television:

The General Director of Vietnam Television and the Directors of provincial radio and television stations have the right to independently decide on broadcasting imported audiovisual works on their own television stations.

c) Entities permitted to import:

Merchants with functions to import, screen, and distribute films; Vietnam Television, provincial and municipal radio and television stations.

d) Procedures for approving the content of imported audiovisual works:

Merchants requesting approval of the content of imported audiovisual works submit one set of application directly or through postal service to the Cinema Department or Provincial Departments of Culture, Sports and Tourism. The application includes:

- A registration form for content review (Model 03 attached as Appendix II of this Circular);

- Documentation proving the legal origin of the work or product;

- The work proposed for content review for importation;

- Certified copy of Investment Certificate or Business Registration Certificate or Business License.

Within seven working days from the date of receipt of the application, if the application is incomplete or invalid, the competent authority shall notify the trader to supplement the complete and valid application.

Within 45 (forty-five) working days from the date of receipt of complete and valid applications, the competent authority shall issue a written response regarding the approval of the content of the work. In case of non-approval, the competent authority must provide a written response stating the reasons.

The Film Distribution Permit or the content approval document for imported audiovisual works issued by the competent authority serves as the basis for merchants to process customs clearance procedures.

2. Audio recordings, video recordings of music, dance, stage performances containing various forms of performing arts, fashion, beauty, sports:

a) Imported audio and video recordings of music, dance, stage performances must be approved for content by the competent state authority.

b) Competent authority to issue content approval permits for imported audio and video recordings of music, dance, stage performances:

- The Performing Arts Department receives applications and issues content approval permits for audio and video recordings of music, dance, stage performances imported by organizations under central agencies.

- Provincial Departments of Culture, Sports and Tourism receive applications and issue content approval permits for audio and video recordings of music, dance, stage performances imported by other entities under localities.

c) Procedures for issuing content approval permits for audio and video recordings of music, dance, stage performances:

Merchants requesting content approval permits for audio and video recordings of music, dance, stage performances submit one set of application directly or through postal service to the Performing Arts Department or Provincial Departments of Culture, Sports and Tourism. The application includes:

- Application for issuance of content approval permit (Model 04 attached as Appendix II of this Circular);

- List of authors, works, performers;

- Music score and lyrics or literary script (for foreign works, a Vietnamese translation by a certified translation entity responsible for the accuracy of the translation must be provided);

- Audio and video recordings containing music, dance, stage performances;

- Sample packaging of audio and video recordings (if available);

- Certified copy of Decision on Establishment or Business Registration Certificate of the merchant authorized to import audio and video recordings.

Within three (three) working days from the date of receipt of the application, if the application is incomplete or invalid, the competent authority shall notify the applicant to supplement the complete and valid application.

Within five (five) working days from the date of receipt of a complete and valid application, the Performing Arts Department or Provincial Departments of Culture, Sports and Tourism shall issue the content approval permit. In case of non-issuance, a written response stating the reasons must be provided.

d) Imported products are audio and video recordings containing substitute books or illustrations for books without content related to performing arts, fashion, beauty, sports, and entertainment activities shall follow the guidelines of the Ministry of Information and Communications.

3. For audiovisual products contained within machinery, equipment, spare parts, means, or other audiovisual products recorded on any material containing entertainment content, video games (excluding online video games and video games prescribed in Article 10) and other cultural content that are not products as prescribed in Clauses 1 and 2 of this Article, they must be reviewed and resolved by the competent authority based on the import application dossier submitted by the Trader.

a) The competent authority receiving and processing the dossier:

- The Department of Planning and Finance - Ministry of Culture, Sports and Tourism shall receive and process the dossier of Traders who have registered investment activities or main offices and branches in two or more centrally governed cities or provinces.

- The Department of Culture, Sports and Tourism shall receive and process the import dossier of the remaining entities within the importing locality.

b) Import application procedures:

The Trader submitting the import application shall send one set of the dossier directly or through postal service to the Department of Planning and Finance - Ministry of Culture, Sports and Tourism or the Department of Culture, Sports and Tourism. The dossier includes:

- An import product application form (Form 05 attached as Appendix II of this Circular);

- A certified copy of the Investment Certificate or Investment License, Business Registration Certificate, Business Operation Registration Certificate, or other legal status confirmation documents with equivalent value, and the Business Operation Conditions Certificate (if applicable);

- Documentation proving the legitimate origin of the imported goods (accompanied by a Vietnamese translation);

- A description of the content, images, operation/methods of use, types, quantities, features of each type of goods, and other related information about the imported product (if applicable);

- Samples of the products being applied for import.

Within seven working days from the date of receipt of the application, if the application is incomplete or invalid, the competent authority shall notify the trader to supplement the complete and valid application.

Within 10 (ten) working days from the date of receipt of a complete and valid dossier, the competent authority will issue a written response approving or rejecting the import application of the Trader and stating the reasons.

The approval document of the Ministry of Culture, Sports and Tourism or the Department of Culture, Sports and Tourism serves as the basis for the Trader to handle import procedures at customs. The customs authority will process clearance for the goods after receiving the content assessment and approval document from the specialized cultural management agency according to Clause 2 of Article 11 of this Circular.

c) For new types of audiovisual products where the local competent authority cannot determine the category, type, or form of management for the import of such goods, the local competent authority shall issue a notification requesting the Trader to submit the import dossier to the Department of Planning and Finance - Ministry of Culture, Sports and Tourism for review and resolution of the import procedures in accordance with the law.

Article 9. Children's Toys

1. Must be brand new, unused.

2. Must meet quality standards in accordance with the National Technical Regulation on Safety of Children's Toys as stipulated in Circular No. 18/2009/TT-BKHCN dated June 26, 2009 of the Ministry of Science and Technology on National Technical Regulations on Safety of Children's Toys - QCVN 3:2009/BKHCN.

3. Must have content, form, design, and usage features that are harmless to education and personality development, do not pose danger or harm to children's health, and do not violate the provisions of Article 6 of this Circular.

Children's toys meeting the above conditions are permitted to be imported into Vietnam. Import procedures are carried out at the customs office.

Article 10. Electronic game machines with reward programs for foreigners and equipment specifically used for casino games

1. The importation of electronic game machines with reward programs for foreigners and equipment specifically used for casino games must be reviewed and confirmed by the competent authority to meet the conditions for importation and the list of imported goods.

2. The agency receiving and processing the application dossier: Department of Planning and Finance - Ministry of Culture, Sports and Tourism.

3. The entities permitted to import: Business traders who have been granted Investment Certificate, Investment License, Enterprise Registration Certificate, Business Registration Certificate, or other legal qualification certificates of equivalent value, and Certificate of Eligibility for Operating Foreigner-Focused Reward-Based Electronic Games and Casino Operations.

4. Conditions for Importation:

- Machines and equipment must be brand new, with content, images, sound, and form that ensure quality and are suitable for Vietnamese aesthetics, and do not violate prohibited content dissemination and circulation regulations in Vietnam;

- There must be installation locations for operating imported machines and equipment consistent with the business registration content approved by the competent authority;

- A valid recognition decision on tourism accommodation facility classification according to the law at the time of importation;

- Compliance with other conditions stipulated in the Investment Certificate or Business Registration and Certificate of Eligibility for Operating Foreigner-Focused Reward-Based Electronic Games and Casino Operations.

5. Procedures for Requesting Confirmation of Meeting Import Conditions and List of Imported Goods:

Business traders requesting confirmation of meeting import conditions and the list of imported goods shall submit one set of application dossier directly or through postal service to the Department of Planning and Finance - Ministry of Culture, Sports and Tourism. The dossier includes:

- Application form for confirmation of meeting import conditions and the list of imported goods (Form 06 attached as Appendix II of this Circular), specifying the name, type, brand, manufacturer of the imported machines, equipment, and spare parts, the type of reward-based electronic games; quantity and value of each item; duration and total number of machines allowed for foreigner-focused reward-based electronic game services; installation location of imported machines and equipment; business address of the enterprise and other relevant information about the quantity and types of machines (if applicable);

- Certified copies of the Investment Certificate, Investment License, Enterprise Registration Certificate, Business Registration Certificate, or other legal qualification certificates of equivalent value, and Certificate of Eligibility for Operating Foreigner-Focused Reward-Based Electronic Games and Casino Operations;

- Catalogue detailing features, design, content, installed programs, description of play methods, types, brands, manufacturers, suppliers, and supporting documents proving the brand, manufacturer, supplier, and independent testing organization or service provider for the imported machines and equipment according to the law.

Within seven working days from the date of receipt of the dossier, if the dossier is incomplete or invalid, the competent authority will notify the enterprise to supplement the complete and valid dossier.

Within ten working days from the date of receipt of the complete and valid dossier, based on the conditions stipulated in Clause 4 of this Article, the Ministry of Culture, Sports and Tourism will issue a document confirming the business trader's eligibility for importing goods and the list of imported goods. In cases where the business trader does not fall within the permitted import category or does not meet the import conditions, the Ministry of Culture, Sports and Tourism will issue a reply document stating the reasons.

The approval document from the Ministry of Culture, Sports and Tourism confirming the business trader's eligibility for importing goods and the list of imported goods serves as the basis for customs authorities to allow the business trader to bring the goods to specialized inspection locations or the enterprise's warehouse for storage pending the outcome of the specialized cultural inspection according to Clause 2 of Article 11 of this Circular.

The enterprise bears full responsibility under the law for transporting and storing imported goods until they are cleared for entry.

6. For business traders importing additional or replacement machines and equipment currently in operation, in addition to the declaration contents specified in Clause 5 of this Article, the application form for confirmation of meeting import conditions and the list of imported goods must clearly state the total number of machines the enterprise is allowed to operate according to the competent authority's decision; detailed inventory of current machines and equipment in operation; existing backup machines and equipment, destroyed or requested permission to destroy; import dates of these machines and equipment, and other relevant information about the quantity and types of machines (if applicable).

The procedures for requesting confirmation of meeting import conditions and the list of imported goods for additional or replacement machines and equipment follow the provisions of Clause 5 of this Article.

Section 3. PROVISIONS ON PURCHASE, SALE, AND DISTRIBUTION OF GOODS

Article 11. Purchase, Sale, and Distribution of Goods

1. Only goods that meet the import conditions and have been imported in accordance with this Circular shall be permitted to be purchased, sold, and distributed in Vietnam.

Import traders shall only be allowed to engage in distribution of audiovisual products in the Vietnamese market if they possess the business function of distributing such audiovisual products in Vietnam.

2. Goods specified in Clause 2, Article 8, imported by traders from localities, and goods specified in Clause 3, Article 8, and Article 10 of this Circular shall only be permitted to clear customs and enter into business, use, and distribution after being inspected or appraised, approved for content, and labeled with control seals and labels by the Department of Culture, Sports, and Tourism of provinces and centrally-administered cities, provided that the goods meet the conditions for public dissemination and circulation as prescribed by law.

For goods that do not meet the conditions for public dissemination and circulation as prescribed by law, the Department of Culture, Sports, and Tourism shall issue a document requiring traders to re-export or destroy the goods and report the results of the appraisal to the competent specialized management authority at a higher level, while simultaneously sending it to the customs authority to coordinate in completing customs procedures in accordance with the law.

3. Except where specifically provided for in other specialized laws, based on the trader's request and the approval document for content, confirmation of the list, or confirmation of the import conditions of goods issued by the competent authority and other related documents and files as prescribed by law, the Department of Culture, Sports, and Tourism shall carry out inspection or appraisal, approval of content, and labeling with control seals and labels for goods specified in Clause 2 of this Article. The seal and label must ensure the following minimum information:

- Name of the inspection, appraisal, and content approval authority for imported goods;

- Name of the goods and basic information related to the goods;

- Date of inspection, appraisal, content approval, and date of affixing the seal and label;

- The seal and label must bear the signature of the authorized person and the stamp of the affixing authority;

- Special marks or codes on the seal and label (if necessary).

Chapter III

IMPLEMENTING PROVISIONS

Article 12. Implementation Provisions

1. This Circular takes effect from March 1, 2015.

2. This Circular replaces:

a) Circular No. 48/2006/TT-BVHTT dated May 5, 2006, guiding the implementation of Decree No. 12/2006/NĐ-CP dated January 23, 2006, of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency, purchase, sale, processing, and transit of goods with foreign countries.

b) Circular No. 95/2006/TT-BVHTT dated December 6, 2006, supplementing Circular No. 48/2006/TT-BVHTT dated May 5, 2006, of the Ministry of Culture and Information guiding the implementation of Decree No. 12/2006/NĐ-CP dated January 23, 2006, of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency, purchase, sale, processing, and transit of goods with foreign countries.

3. During the implementation process, if there are arising issues or difficulties, organizations and individuals are requested to report to the Ministry of Culture, Sports, and Tourism (Department of Planning and Finance) for prompt resolution./.