Reply:According to Clause 1, Clause 2, Article 3 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance, the submission of customs dossiers is prescribed as follows:Except for documents required for customs declarants to submit paper copies such as permits, C / O, Notification of specialized inspection results, specialized inspection exemption notices, enterprises may submit customs dossiers through VNACCS system by HYS operation.Documents of customs declarants may be sent by post or submitted directly to customs officers where customs declarations are registered.For paper customs declaration, the customs declarant submits the dossier directly to the customs office where the declaration is registered.