Reply: For equipment used in aquaculture not included in the list of prohibited or imported conditions under the provisions of Decree 187/2013 / ND-CP dated November 20, 2013 of the Government.Procedures for registration and customs declaration shall comply with Articles 16 and 18 of Circular 38/2015 / TT-BTC of March 25, 2015 of the Ministry of Finance providing for customs procedures; customs inspection and supervision; export tax, import tax and tax administration for import and export goods.