CIRCULAR No.9/1998/TT-BTC of January 20, 1998 guiding the regulation on management and use of money collected from anti-smuggling activities.

Money collected from anti-smuggling activities shall be remitted into the custody account of the financial agency opened at the State Treasury. Money collected from anti-smuggling activities on the sea area of a certain province or city directly under the Central Government shall be remitted into the custody account of such province/city.

Part of the money collected from anti-smuggling activities shall be used to cover expenses of investigation, arrest, verification, loading and unloading, transport, preservation, expertise, organization of sale of seized commodities and evidences. 30% of the remaining amount shall be used to reward the organizations and individuals with achievements in anti-smuggling activities and additionally allocate funds to units that have detected and handled the smuggling cases. The remainder (70%) shall be remitted into the local budgets for procuring equipment for anti-smuggling forces in localities and for other purposes under the current regulations.- (Summary)