luận văn thạc sĩ current situation and recommendations for the implementation of the wto trade facilitation agreement in vietnam

MINISTRY OF EDUCATION AND TRAINING FOREIGN TRADE UNIVERSITY MASTER THESIS CURRENT SITUATION AND RECOMMENDATIONS FOR THE IMPLEMENTATION OF THE WTO TRADE FACILITATION AGREEMENT IN VIETNAM Specialization: International Trade Policy and Law MAI HONG NGOC Hanoi – 2020 MINISTRY OF EDUCATION AND TRAINING FOREIGN TRADE UNIVERSITY MASTER THESIS CURRENT SITUATION AND RECOMMENDATIONS FOR THE IMPLEMENTATION OF THE WTO TRADE FACILITATION AGREEMENT IN VIETNAM Major: International Economics Specialization: International Trade Policy and Law Code: 8310106 Full name: Mai Hong Ngoc Supervisor: Assoc Prof PhD Trinh Thi Thu Huong Hanoi - 2020 STATEMENT OF ORIGINAL AUTHORSHIP I hereby declare that this master thesis is my own scientific research which is made under the guidance of my supervisor, Assoc Prof Dr Trinh Thi Thu Huong The contents and results of this research are completely honest The information, data and documents which are collected from various sources for analysis and evaluation have been fully cited in the main content and in the references list of this master thesis as well Student, Mai Hong Ngoc CONTENTS ACKNOWLEDGEMENTS i LIST OF TABLES ii LIST OF FIGURES .iii LIST OF ABRREVIATIONS iv INTRODUCTION CHAPTER OVERVIEW OF TRADE FACILITATION AGREEMENT .7 1.1 Overview of Trade facilitation 1.1.1 Definition of Trade facilitation 1.1.2 Benefit of trade facilitation 1.1.3 Trade facilitation indicators 1.2 Overview of Trade Facilitation Agreement 11 1.2.1 Process of Trade Facilitation Agreement’s negotiation in WTO 11 1.2.2 Structure and content of Trade facilitation agreement 13 1.2.3 Benefits of Trade facilitation agreement 27 1.2.4 Implementation of Trade Facilitation Agreement in WTO countries 29 1.3 The ratification process of the Trade Facilitation Agreement in Viet Nam 29 1.3.1 The ratification processes 29 1.3.2 Vietnam commitments in implementing the Trade Facilitation Agreement 32 CHAPTER 2: CURRENT STATUS OF TRADE FACILITATION’S IMPLEMENTATION IN VIETNAM 37 2.1 Current status of the implementation of Category A in Vietnam .37 2.1.1 The publication and availability of information (Article 1.3 and 1.4) 37 2.1.2 Opportunities to comment and Information before Entry into Force (Article 2) 38 2.1.3 Procedure for appeal or review (Article 4) 2.1.4 Disciplines on fees and charges imposed on or in connection with importation and exportation (Article 6.1 and 6.2) 2.1.5 Release and clearance of goods (Article 7.8) 2.1.6 Movement of goods intended for import under customs control (Article 9) 41 2.1.7 Formalities connected with importation, exportation and transit (Article 10.1, 10.2, 10.6 and 10.7) 42 2.1.8 Freedom of transit (Article 11.1-11.4) 44 2.2 Current status of the implementation of Category B in Vietnam 44 2.2.1 The publication and availability of information (Article 1.1) 45 2.2.2 Other measures to enhance impartiality, non-discrimination and transparency (Article 5.1 and Article 5.2) 46 2.2.3 Penalties Disciplines on Fees and Charges imposed on or in connection with importation and exportation (Article 6.3) 47 2.2.4 Release and Clearance of Goods (Article 7.2, 7.3, 7.5, 7.6, 7.7 and 7.9) 48 2.2.5 Formalities connected with importation, exportation and transit (Article 10.3 and 10.8) 54 2.2.6 Freedom of transit (Article 11.16 and 11.17) 56 2.2.7 Customs cooperation (Article 12) 57 2.3 Current status of the implementation of Category C in Vietnam 58 2.3.1 Publication of information through the Internet (Article 1.2) 58 2.3.2 Advance rulings (Article 3) 59 2.3.3 Test procedures (Article 5.3) 60 2.3.4 Release and Clearance of Goods (Article 7.1 and 7.4) 61 2.3.5 Border agency cooperation (Article 8) 63 2.3.6 Formalities connected with importation, exportation and transit (Article 10.4 and 10.9) 65 2.3.7 Freedom of transit (Article 11.5-11.15) 68 2.4 Evaluating the current implementation of the TFA in Vietnam 69 2.4.1 Achievements that Vietnam has completed in the implementation of the TFA 69 2.4.2 Difficulties of the implementation of TFA in Vietnam 73 CHAPTER 3: RECOMMENDATIONS FOR VIETNAM IN IMPLEMENTING TRADE FACILITATION AGREEMENT 80 3.1 Benefits of Vietnam in the implementation of Trade Facilitation Agreement 80 3.2 Orientation of Vietnam in implementing the Trade Facilitation Agreement in upcoming period 83 3.3 Recommendations for Vietnam in implementing the TFA Agreement 83 3.3.1 Recommendations for Vietnamese government and public authorities 83 3.3.2 Recommendations for Vietnamese Customs in particular 91 CONCLUSION 96 LIST OF REFERENCES 98 ANNEX 102 i ACKNOWLEDGEMENTS In order to complete this master thesis, I have been received enthusiastic guidance and support from my lectures, family and colleagues From the bottom of my heart, I would like to express my thanks to them Firstly, I would like to express the sincerest thanks to my supervisor, Assoc Prof Dr Trinh Thi Thu Huong who has supported, guided and encouraged me during the completion of this master thesis from choosing the topic, outlining the main ideas, turning those ideas into this thesis to editing this paper Without his enthusiastic and excellent guidance and support, I could not have completed this master thesis Also, I would like to express my special thanks to all lectures of the Master of International Policy and Law program, Foreign Trade University as well as World Trade Institute who gave me the chance to broaden my humble horizon in the field of economics and laws Last but not least, I would like to express my warm thanks to my family, my colleagues and my friends who never stop supporting, encouraging and giving me the favorable conditions to complete this master thesis ii LIST OF TABLES Table 1.1: Benefits of trade facilitation to governments and both buyers and sellers Table 1.2: The OECD trade facilitation indicators 10 Table 1.3: TF Measures “Clarify and Improve” Aspects of the GATT 15 Table 1.4: Technical measures to facilitate trade in the Agreement .17 Table 1.5 Articles of Category A, B and C of Vietnam 34 iii LIST OF FIGURES Figure 1.1: LDCs Notification for all categories of provisions .26 Figure 1.2: DCs notification for all categories of provisions 26 Figure 1.3 Share of Categories A, B, C in Vietnam .33 Figure 1.4 Types and share of requested technical assistance of Vietnam .36 Figure 2.1 Time and Costs of Trading Across Borders 75 Figure 2.2: Time and Costs of Trading Across Borders, Vietnam 76 101 29 Customs News, 2019, Can thiet chia se thong tin thong qua Co che mot cua quoc gia, at https://haiquanonline.com.vn/can-thiet-chia-se-thong-tin-thong-qua-coche-mot-cua-quoc-gia-110123-110123.html, access on 27 February 2020 30 Financial Magazine, 2019, Hien hai hoa hai quan qua canh hang hoa giua cac nuoc Asean, at http://tapchitaichinh.vn/su-kien-noi-bat/hien-dai-hoa-haiquan-trong-qua-canh-hang-hoa-giua-cac-nuoc-asean-312909.html, access on 27 January 2020 31 World and Vietnam Report, 2019, Buoc chuyen minh cua kinh te Viet Nam sau hon mot thap ky gia nhap WTO, at https://baoquocte.vn/buoc-chuyen-minh-cuakinh-te-viet-nam-sau-hon-mot-thap-ky-gia-nhap-wto-104118.html, access on 26 January 2020 32 VPG News, 2019, Viet Nam tro nen kinh te co quy mo xuat khau thu 22 the gioi, at http://baochinhphu.vn/Kinh-te/Viet-Nam-tro-thanh-nen-kinh-te-quymo-xuat-khau-thu-22-the-gioi/383627.vgp, access on 25 December 2019 102 ANNEX CATEGORY A No Article 1.3 – Enquiry points 1.4 – Notification 2.1 – Opportunity to Comment and Information before Entry into Force 2.2 – Consultations 4: Procedure for appeal or review Law and Regulations - Law No 54/2014/QH13 dated June 23, 2014, on Customs – rules out the way to support enterprises and traders through enquiry points - Decree on legal assistance for small and medium-sized enterprises (55/2019/ND-CP) shows the rules and procedures on legal support for enterprises - Regulation on information support for customs declarants and tax payers (1915/QDTCHQ) Decision 1899/QD-Ttg (2016) on the establishment of National Committee for ASEAN single window, national single window and trade facilitation, amended at Decision No 684/QD-TTg (2019) - Article of Law No 80/2015/QH13 dated 22 June 2015, on Promulgation of legislative documents: enterprises or parties concerning about the legal document have the opportunities to comment before this document is officially issued - Decree on detailing a number of articles of, and providing measures for implementing the Law on Promulgation of Legal Documents (34/2016/ND-CP) - Law on popularization and education (14/2012/QH13), - Regulation on providing customs declarants and tax payers with information (1915/QDTCHQ, 2007) and - Decision on promulgating the regulation about tax policies and administrative regulations (78/2007/QD-BTC) - Laws on Complaints (02/2011/QH2013) and - Circular on procedure to solve complaints (07/2013/TT-TTCP) 103 6.1 and 6.2 – Disciplines on fees and charges imposed on or in connection with importation and exportation 7.8 – Release and clearance of goods Art 9: Movement of goods intended for import under customs control 10.1 – Formalities and Documentation Requirements - Law on fees and charges (97/2015/QH13); - Decree detailing and guiding the implementation of a number of articles of the Law on fees and charges (120/2016/ND-CP) – Circular on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit (274/2016/TT-BTC) - Laws on customs (2014), - Decree No 08/2015/ND-CP dated January 21, 2015, providing specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures, amended by Decree No 59/2018/ND-CP; - Circular No 38/2015/TT-BTC dated March 25, 2015, on customs procedures, customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports, amended by Circular No 39/2018/TT-BTC; - Decree detailing the implementation of some content of the Law on post (47/2011/NDCP) and - Circular providing for customs procedures for imports and exports sent via international air express delivery services (191/2015/TT-BTC) - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018); - Circular on providing E-Customs procedures for commercial imports and exports (22/2014/TT-BTC) and - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018) - Resolution on the simplification of 258 administrative procedures (25/CP/2010), Resolution on the simplification of administrative procedures under the management of the Ministry of Finance (68/NQ-CP/2010), - Resolution on changing administrative procedures 104 10 11 12 13 (2011-2020) (30c/NQ-CP/2011) and – Decree on amending some articles of the decree regulating administrative procedures (48/2013/ND-CP) 10.2 – Acceptance of - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 Copies and 59/2018) and - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018) 10.6 – Use of customs Circular detailing the procedures for issuance of certificate of training in Customs brokers declaration; issuance and revocation of customs employee’s number; procedures for recognition and operation of customs brokerage agents (12/2015/TT-BTC) 10.7 – Common Border - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 Procedures and and 59/2018), Uniform - Circular on customs procedures applied to exports and imports (No 38/2015 and Documentation 39/2018) Requirements 11.1-11.4: Freedom of - GMS Transit Agreement, CBTA (Cross Border Transport Agreement among GMS transit countries); - Decree guidelines for the Law on Foreign Trade Management (69/2018/ND-CP); - Decision No 274/2016/TT-BTC 105 ANNEX CATEGORY B No Article 1.1 - the publication of information 5.1 - The notifications for enhanced controls or inspections 5.2 - Detention 6.3 Penalties disciplines on Fees and Charges for Law and Regulations - Law on customs (2014); - Law on Promulgation of legislative documents (2015); - Law on Handling administrative violations (15/2012/QH13); - Law on complaints (02/2011/QH13)… - Law on food safety (55/2010/QH12); - Law on product and goods quality (05/2007/QH12); - Law on plant protection and quarantine (41/2013/QH13); - Law on veterinary medicine (79/2015/QH13); - Decree detailing the implementation of a number of articles of the Ordinance on the state of emergency in case of great disasters or dangerous epidemics (71/2002/NDCP); - Ordinance on Border guard (55/1997/L-CTN)… - Laws on customs (2014): Article 29 and Article 30; - Law on product and goods quality (05/2007/QH12); - Law on Intellectual Property (50/2005/QH11); - Criminal Code (100/2015/QH13); - Law on handling administrative violations (15/2012/QH13); - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018) - Law on Handling administrative violations (2012); - Law on export and import duties (2016); 106 Customs Processing Imposed on or in Connection with Importation and Exportation 7.2: Electronic Payment 7.3: Separation of Release from Final Determination of Customs Duties, Taxes, Fees and Charges 7.5: Post-clearance Audit (PCA) - Decree on Penalties for administrative violations and enforcement of administrative decisions pertaining to customs controls (127/2013/NĐ-CP) and - Circular guidelines for implementation (155/2016/TT-BTC) - Art.8 of Law on customs (2014); - Law on export and import duties (2016); - Law No 38/2019/QH14 on Tax administration (shall come into force from July 01, 2020); - Law on E-transactions (51/2005/QH11); - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018); - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018); Decree 134/2016/ND-CP guidelines for the Law on Export and import duties; Decision No 3660/QĐ-TCHQ (2019) of GDVC… - Art.36 of Law on customs (2014); - Law on export and import duties (2016); - Law No 38/2019/QH14 on Tax administration (comes into force from July 01, 2020); - Art 1.15 of Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018); - Art.33 of Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018) - From Art.77 to Art.82 Laws on customs (2014) - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018) which rule out the legal framework of PCA in very detailed, such as: Application of risk management to PCA (Art.11 of 38/2015/TT-BTC); Organizing a PCA (Art.144 of 38/2015/TT-BTC); Responsibility to settle complaints about PCA (Art.145 of 38/2015/TT-BTC) 107 10 7.6: Average Release Times - Decision approving the Strategy for customs development through 2020 (448/QDTTg, 2011); - Decision on promulgating guidelines for conducting measurement of average time for releasing exported and imported goods (2063/QĐ-TCHQ, 2011); - Decision on promulgating the "Declaration of Customer Service" of GDVC (225/QĐ-TCHQ, 2011); - Decision on promulgating the procedures of developing and deploying the customs operation evaluation indicators (1568/QĐ-TCHQ, 2013) and - Other official documents issued by the GDVC detailing TRS implementation 7.7: Trade Facilitation - Laws on customs (2014); Measures for Authorized - Law No 38/2019/QH14 dated June 13, 2019 on Tax administration (comes into Operators force from July 01, 2020); - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018); - Circular regulating on application of priority policy in customs procedures, customs inspection and supervision for exported and imported goods of enterprises (N72/2015/TT-BTC); - Decree on the implementation of a number of articles of the Law on Tax administration and the Law on amendments to the Law on Tax administration (83/2013/ND-CP) 7.9: Perishable Goods - Laws on customs (2014) stipulates that perishable goods are prioritized for quick release (Clause 4, Article 33) - Law on foreign trade management (05/2017/QH14) also mentions that “…may implement the measure for giving the priority to the export of fresh foods and perishable agricultural products…” (Clause 2, Article 54) - Decree No 08/2015/ND-CP indicates that “…As for specialized warehouses 108 11 10.3 - Use of International Standards 12 10.8 - Rejected Goods 13 11: Freedom of transit (Article 16 and Article 17) particularly intended for one or several type(s) of cargos required to be specially stored, bonded warehouses must cover a minimum area…” (Clause 1.c, Article 82) - Law on treaties (108/2016/QH13); - Ordinance No 33/2007/PL-UBTVQH11 (2007), on conclusion and implementation of international agreements - Resolution No 72/2006/QH11 (2006) specialized laws related to international trade (for example: Article of the 2014 Customs Law - Law on product and goods quality (05/2007/QH12): Article 36 Handling of violations during examination of imported goods quality; - Commercial Law No.36/2005/QH11: Article 39 The purchaser may reject the goods if such goods are not appropriate to the contract); - Decree detailing the implementation of a number of articles of the Law on Product and Goods Quality (132/2008/ND-CP): Article State examination of quality of imported goods and handling of violations; - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018); - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018): Article 95 and 96 Handling refused goods; - Circular guiding the handling of backlogged goods within areas of customs operation (203/2014/TT-BTC) - Agreement on goods transit between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China of April 9, 1994 - Agreement on transit of goods between the Kingdom of Cambodia and the government of the Socialist Republic of Vietnam in 2008 - Agreement on transit of goods between the Government of the F15Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic in 2009 109 - Decree No 69/2018/ND-CP on guidelines for the Law on Foreign Trade Management (2018) 12: Customs cooperation - Law on treaties (108/2016/QH13); - Laws on customs (2014); - Circular 1420/2018/TT-BTC dated 14 December 2018, guiding the methods of collection of customs professional information abroad (secret) 110 ANNEX CATEGORY C No Article 1.2 Publication of information through the Internet Law and Regulations - Art 157 and 167 of Law on Promulgation of legislative documents (2015); - Clause 2, Art 14 of the Ordinance on legitimate typification of legal norms system (03/2012/UBTVQH13); - Art 26 (Contents of information technology application to operation of state agencies) of The Law on information technology (67/2006/QH11); - Art 13 (Publishing law information on the website) of Law on legal popularization and education (14/2012/QH13); - Article 157, Clause of Article 167 of the Decree No 34/2016/NĐ-CP are about review and systematization of documents; - Circular No 01/2017/TT-VPCP (2017) and 01/2019/TT-VPCP (2019) guiding the regulations and procedures of Official Gazette of Decree No 34/2016/NĐ-CP; - Art 19 of Decree No 43/2011/ND-CP on provision of online information and public services on websites or web portals of state agencies; - Art of The Ordinance on consolidation of legal Require the following supports - Support the set-up of the Vietnam Trade Information Portal - Supplement the information to The Vietnam Trade Information Portal and have the information translated into English - International support in developing procedures, processes and other required inputs for Trade Portal 111 5.3 - Test procedures 7.1: PreArrival Processing documents dated 20/3/2012; - Art.17 of Decree on controlling administrative procedures (No 63/2010/ND-CP)… - Law No 05/2007/QH12, on product and goods quality (Section & of Chapter III); - Law on complaints (No.02/2011/QH13); Decision No 3127/QĐ-BTC (2014); - Art 19 of Law on Customs (2014); - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018) - Support in the form of experience sharing for testing procedures and methods - Training by experts from developed countries - Call for Public Private Partnership in establishing qualified testing labs - Provide support for reviewing the capacity and the implementation of standards and technical regulations of the labs - Support and maintain the system which publishes the list of labs qualified for first test and second test - Improve capacity of staff managing the labs To review and develop a set of criteria for determining qualified labs - Laws on customs (2014); Supports in the form of experience sharing - Decree providing specific guidance on enforcement and information related to pre-arrival processing; and capacity building for of the Customs Law (No 08/2015 and 59/2018); officials in the borders - Clause 6,7 Art 18 of Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018); 112 - Decision No 1966/QĐ-TCHQ on promulgating Customs procedures for export and import goods 7.4: Risk - Laws on customs (2014) + Support in the form of experience sharing Management - Circular on risk management in customs operations for developing and implementing risk (81/2019/TT-BTC dated 15 November 2019) management policy + Provide support for setting up a centralized IT system for information provision and exchange among customs authorities and partners + Sharing of other countries' legal regulations on cooperation in information provision and exchange + Organize workshop on experience sharing in intra & inter agency information provision and exchange + Provide and share materials on risk management framework by countries successfully implemented + Organize workshops on: international experience-sharing in developing risk management framework; prepare a proposal on developing customs risk management framework; experience sharing in effective implementation of risk management framework + Organize workshops on international 113 8: Border agency cooperation - Law on National Border (06/2003/QH11); - Decree providing the management of land border gates (112/2014/ND-CP); - Circular detailing this Decree (09/2016/TT-BQP); Law for Civil Aviation, - Law for Viet Nam Maritime code… experience-sharing; organize training and capacity building courses on: Information collection and processing; Risk management over passengers on entry, exit by sea and air routes; Risk management over sea and air vehicles; Risk management over goods transported by express courier services; Risk management over enterprises being customer brokers; Risk management over goods processed for exportation + Organize overseas trips to gain experience in: Information collection and processing; Risk management over passengers on entry, exit by sea and air routes; Risk management over sea and air vehicles; Risk management over goods transported by express courier services + Facilities & equipment, software and experts - Provide necessary infrastructure and facilities for authorities in the border for cooperation toward common internet base - Capacity building for officials in the borders to exercises their duty more effectively 114 10.4 - Single - Decision No 448/QD-TTg (2011) approving the Window Strategy for customs development through 2020; - ASEAN Agreement on Building ASEAN Single Window; - Decision No 2185/QD-TTg (2016), on approval for master plan of implementing National Single Window and ASEAN Single Window in the period of 2016 – 2020; - Decide No 1899/QĐ-TTg (2016) on the establishment of the National Steering Committee on the ASEAN Single Window, the National Single Window and trade facilitation (hereinafter referred to as the National Steering Committee), amended by Decision 684/QĐ-TTg (2019); - The implementation of the National Single Window is guided by Article and Article of Decree No 08/2015 / ND-CP; amended by Clause 5, Article of Decree 59/2018/ND-CP; - Joint Circular 178/2015/TTLT-BTC-BNNPTNTBTNMT-BYT; - Joint Circular 89/2016/TTLT-BTC-BCT; - Decision No 1254/QD-TTg (2018) approving plan of action for promotion of national single-window system, ASEAN single-window system, reform of specialized inspections over imports and exports and trade facilitation for the period of 2018 – 2020 - Experts with international experience to provide training; provide funds for training - Provide funds, technical and technology assistance - Provide training and coaching for related parties for the application and operation of the single window system 115 10.9 Temporary Admission of Goods and Inward and Outward Processing 11: Freedom of transit (Article 11.5-11.15) - Laws on customs (2014); - Law on Export and import duties (107/2016/QH13); - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018); - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018) - The Agreement Between and Among the Governments of the Kingdom of Cambodia, the People’s Republic of China, the Lao People’s Democratic Republic, the Union of Myanmar, the Kingdom of Thailand, and the Socialist Republic of Viet Nam for the Facilitation of Cross-Border Transport of Goods and People (Greater Mekong Sub-region - Cross Border Transport Facilitation Agreement “GMS CBTA”); - Laws on customs (2014); - Decree providing specific guidance on enforcement of the Customs Law (No 08/2015 and 59/2018); - Circular on customs procedures applied to exports and imports (No 38/2015 and 39/2018); - Decree No 69/2018/ND-CP on guidelines for the Law on Foreign Trade Management (2018) Support to provide training for customs officers carrying out Temporary Admission procedure as specified in the Convention and officers granting ATA Carnet (English training) From Article 11.5 to Article 11.10 - Provide GPS facilities - Provide training for customs officers regarding system operation From Article 11.11 to Article 11.15 - Support in the form of experience sharing in guarantees implementation - Training for customs officers in implementation of guarantees mechanism - Support in the form of experience sharing in cooperation with stakeholders related to guarantees ...MINISTRY OF EDUCATION AND TRAINING FOREIGN TRADE UNIVERSITY MASTER THESIS CURRENT SITUATION AND RECOMMENDATIONS FOR THE IMPLEMENTATION OF THE WTO TRADE FACILITATION AGREEMENT IN VIETNAM. .. regulated in the TFA Agreement With topic ? ?Current Situation and Recommendations for the implementation of the WTO Trade Facilitation Agreement in Vietnam? ??, the thesis focuses on the current application... provisions of the WTO Trade Facilitation Agreement (TFA) in WTO and the commitments of Vietnam in implementing the TFA Agreement Next, the thesis details Vietnam? ??s legal documents and practical implementation