In Which Cases are National Reserve Goods Destroyed? How Should Surplus National Reserve Goods be Handled?
National Reserve Goods Destruction Conditions
Article 16 of Decree 94/2013/ND-CP stipulates cases for destroying national reserve goods as follows:
National reserve goods that have exceeded their usage expiration dates and have degraded in quality to the point where they are no longer usable and are not permitted for market circulation must be destroyed.
National reserve goods shall be destroyed in accordance with environmental protection laws and other relevant legal regulations.
Heads of ministries and central agencies managing national reserve goods must submit proposals to the Prime Minister of the Government of Vietnam for decisions on destroying national reserve goods.
Expenses for destroying national reserve goods shall be covered by the state budget.
Thus, based on the above regulations, national reserve goods will be destroyed when they have exceeded their usage expiration dates, have degraded in quality, are no longer usable, and are not permitted for market circulation.
How to Handle Excess National Reserve Goods?
Article 18 of Decree 94/2013/ND-CP stipulates the handling of excess national reserve goods as follows:
National reserve goods that have a higher actual inventory count compared to the bookkeeping records must be recorded as an increase in the quantity of national reserve goods.
Heads of ministries and central agencies managing national reserve goods, and heads of national reserve units shall decide on recording the increased quantity of national reserve goods and report to the specialized national reserve agency for compilation and reporting to the Ministry of Finance.
Thus, in the case of excess national reserve goods, they will be handled according to the above regulations.
Respectfully!
