Reply:Under the provisions of Article 2 of the Ministry of Finance's Circular No. 20/2014 / TT-BTC of February 12, 2014 on the subjects of application:1. Overseas Vietnamese citizens who hold foreign passports or valid valid foreign-exchange passport papers, which have been registered for permanent residence in Vietnam under the current provisions of Vietnamese law.2. Overseas Vietnamese citizens who have Vietnamese passports and have permanent residence papers granted by foreign countries may have their permanent residence registration settled in Vietnam according to the current provisions of Vietnamese law.3. Customs authorities.4. Subjects specified in Clauses 1 and 2 of this Article shall directly carry out the procedures prescribed in this Circular; cannot authorize other organizations or individuals to perform
In which case does the customs declarant be allowed to carry out customs procedures for export and import goods registered once?