Recently, the Ministry of Finance issued Circular 100/2020/TT-BTC on annulment of certain legislative documents promulgated by the Minister of Finance and jointly promulgated by Ministries 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 in Vietnam.
Article table of contents
A series of documents on customs, import and export duties, fees and charges of the Ministry of Finance to be fully annulled (Internet image)
From January 2, 2020, the following documents will completely expire:
|
No. |
Document number |
Name of Document |
Date issued |
|
I. Customs |
|||
|
1 |
on instructions on stamping imported goods |
September 25, 2003 |
|
|
2 |
Promulgating the List of raw materials for animal feed production, animal feed, fertilizers, and pesticides that are temporarily adjusted for value-added tax payment deadlines at the import stage |
December 29, 2010 |
|
|
3 |
on Instructions on printing, distribution, management, and use of Customs sector prints; |
January 28, 1997 |
|
|
4 |
on affixing tax stamps to import goods
|
November 1, 1997 |
|
|
5 |
on instructions on implementing Article 4 of Decision 210/1999/QD-TTg dated October 27, 1999 of the prime minister on a number of policies regarding overseas Vietnamese |
June 6, 2000 |
|
|
6 |
on amednments to Joint Circular 03/2000/TTLT-TCHQ-BNG dated June 6, 2000 of the General Department of Customs and the Ministry for Foreign Affairs which guides the implementation of article 4 of the Prime Minister’s Decision 210/1999/QD-TTg dated October 27, 1999 on a number of policies towards overseas Vietnamese.
|
June 21, 2001 |
|
|
7 |
on guiding the implementation of Decision 48/2011/QD-TTg on the pilot implementation of mechanism of national one-stop-shop customs |
June 25, 2013 |
|
|
8 |
on issuance of regulations on forms, instructions on use, printing, distribution and management of entry/exit declarations |
May 8, 2006 |
|
|
9 |
on amendments to Article 1 of Decision 29/2006/QD-BTC dated May 8, 2006 of the Ministry of Finance promulgating regulations on templates, instructions on use, printing, distribution and management of entry/exit declarations |
August 18, 2006 |
|
|
10 |
on annulment of the entry/exit declaration form specified in Article 1 of Decision 29/2006/QD-BTC dated May 8, 2006 of the Ministry of Finance |
October 11, 2006 |
|
|
II. Export and import duties |
|||
|
1 |
on Preferential import tax rates for a number of items serving the construction, repair, and maintenance of locomotives and rolling stock |
January 13, 2010 |
|
|
2 |
on instructions on the exemption from import duty under Decree 04/2009/ND-CP dated January 14, 2009 of the Government on incentives and supports for environmental protection activities |
July 14, 2010 |
|
|
3 |
on instructions on implementing Decision 36/2011/QD-TTg dated June 29, 2011 of the Prime Minister on issuing the import duty rates for used passenger cars of 15 seats or less |
August 15, 2011 |
|
|
4 |
on Adjustment of import tax rates for used cars specified in Clause 1, Article 1 of Decision 36/2011/QD-TTg dated June 29, 2011 of the Prime Minister |
March 15, 2013 |
|
|
5 |
on export duty exemption and reduction for environment-friendly products; and products from waste recycling and treatment activities prescribed in the Government’s Decree 19/2015/ND-CP, detailing a number of articles of the Law on Environmental Protection |
August 9, 2016 |
|
|
III. Fees and charges |
|||
|
1 |
on instructions on implementing Decision 276-CT dated July 28, 1992 of the Chairman of the Council of Ministers on unifying the management of fees and charges |
September 28, 1992 |
|
|
2 |
on Instructions on the issuance, management, and use of fee and fee collection documents according to Decision 276-CT dated July 28, 1992, of the Chairman of the Council of Ministers |
October 28, 1992 |
|
|
3 |
on instructions on the regime of fee and charge collection under The Prime Minister’s Decision 53/1999/QD-TTg of March 26, 1999 on a number of measures to promote foreign direct investment |
June 22, 1999 |
|
|
4 |
on instructions on the non-collection of the charge for granting certificates of origin (C/O) |
February 26, 2009 |
|
|
IV. Documents guiding financial regimes and customs procedures applicable in economic zones, commercial and industrial zones in border gate economic zones |
|||
|
1 |
on instructions on financial regimes to be applied in Chu Lai open economic zone |
February 25, 2004 |
|
|
2 |
on instructions on the financial regime to be applied in the commercial and industrial zone in Moc Bai border-gate economic zone, Tay Ninh province |
January 26, 2005 |
|
|
3 |
on instructions on financial regimes and customs procedures applied in Lao Bao Special Economic and Trade Zone |
September 7, 2005 |
|
|
4 |
on amendments to Circular 08/2005/TT-BTC dated January 26, 2005 guiding the financial regime to be applied in commercial and industrial zones in Moc Bai border gate economic zone, Tay Ninh province |
October 20, 2005 |
|
|
5 |
on instructions on the financial regime to be applied in Dung Quat economic zone |
December 22, 2005 |
|
|
6 |
on instructions on financial regimes and customs procedures to be applied in Bo Y international border gate economic zone, Kon Tum province |
April 4, 2006 |
|
|
7 |
on instructions on the financial regime and customs procedures to be applied in Chan May-Lang Co economic zone, Thua Thien Hue province |
May 26, 2006 |
|
|
8 |
on instructions on the financial regime to be applied in border-gate economic zones managed by Provincial-Level People's Committees |
August 24, 2006 |
|
|
9 |
on instructions on the financial regime and customs procedures to be applied in Van Phong economic zone, Khanh Hoa province |
November 15, 2006 |
|
|
10 |
on instructions on the financial regimes and customs procedures applied in Vung Ang Economic Zone, Ha Tinh province |
January 30, 2007 |
|
|
11 |
on instructions on the financial regimes and customs procedures to be applied in Nghi Son Economic Zone, Thanh Hoa province |
January 30, 2007 |
|
|
12 |
on instructions on financial regimes and customs procedures applied in Chu Lai Open Economic Zone, Quang Nam province |
July 5, 2007 |
|
|
13 |
on instructions on financial regimes and customs procedures to be applied in An Giang province border gate economic zone |
December 31, 2007 |
|
|
14 |
on instructions on financial regimes and customs procedures to be applied in Southeast Nghe An Economic Zone, Nghe An province |
February 18, 2008 |
|
|
15 |
on amendments to Circular 119/2005/TT-BTC dated December 22, 2005 of the Ministry of Finance which guides financial regulations to be applied in Dung Quat economic zone. |
April 23, 2008 |
|
|
16 |
on instructions on the financial regulations and customs procedures to be applied in Cau Treo international border-gate economic zone, Ha Tinh province. |
June 5, 2008 |
|
|
17 |
on instructions on amending and supplementing Circular 45/2008/TT-BTC dated June 5, 2008 of the Ministry of Finance guiding financial regulations and customs procedures to be applied in Cau Treo international border-gate economic zone, Ha Tinh province |
January 14, 2010 |
|
|
18 |
on charges for maintenance of and re-investment in infrastructure of Vung Ang economic zone, Ha Tinh province |
June 10, 2010 |
|
Le Vy
- Key word:
- customs
- in Vietnam
- Vietnam
