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The Ministry of Finance of Vietnam annulled 37 legislative documents on customs, import and export tax, fees and charges

12:10, 28/11/2020

The Ministry of Finance of Vietnam has issued the Circular No. 100/2020/TT-BTC on annulment of certain legislative documents in sectors: customs, import and export tax; fees and charges, and guidance on financial regime and customs procedures applicable to economic zones, commercial and industrial parks within border gate economic zones.

According to the Circular No. 100/2020/TT-BTC of the Ministry of Finance of Vietnam, annulling 37 legislative documents in the above-mentioned sectors, including:

- Circular No. 91/2003/TT-BTC dated September 25, 2003 of the Ministry of Finance of Vietnam providing guidance on stamping of imports;

- Inter-ministerial Circular No. 15/TTLB/TCHQ-TC dated January 28, 1997 of the General Department of Customs - the Ministry of Finance providing guidance on printing, allocation, management and use of customs printed matters;

- Circular No. 216/2010/TT-BTC dated December 29, 2010 of the Ministry of Finance of Vietnam promulgating List of raw materials for production of animal feeds, animal feeds, fertilizers and pesticides of which the time-limit for payment of value added tax payable at import stage is temporarily adjusted;

- Circular No. 05/2010/TT-BTC dated January 13, 2010 of the Ministry of Finance of Vietnam regulating preferential import tax rates of several items serving the building, repair and maintenance of locomotives and coaches;

- …

View more details at the Circular No. 100/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from January 02, 2020.

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