Decree 187/2013/nd-Cp: Detailed Rules On Trade Law Enforcement Activities In The International Sale Of Goods And The Activities Of Dealers Buying, Selling, Processing And Transiting Goods With Foreign Countries

Original Language Title: Nghị định 187/2013/NĐ-CP: Quy định chi tiết thi hành Luật Thương mại về hoạt động mua bán hàng hóa quốc tế và các hoạt động đại lý mua, bán, gia công và quá cảnh hàng hóa với nước ngoài

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THE GOVERNMENT.
Number: 187 /2013/NĐ-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 20, 2013

DECREE

Regulation of the Law of Trade in the Trade Act of the United States

International goods and acquisitions, sales, and business.

And the landscape of goods with foreign countries.

______________

Government Law Base December 25, 2001;

The Commercial Law Base June 14, 2005;

At the request of the Minister of Trade;

The government issued the decree regulating the implementation of the Commercial Law on International Procurement Of Goods and Trade, sales, macho and transit activities with foreign countries.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

1. This decree regulates the implementation of the Trade Act of Trade on International Merchandise Purchases, including export, import, re-entry, re-export; temporary, re-entry; transfer; commission operations and export of export, import and export operations. The agent buys, sells, macho and transit.

2. The goods are the moving assets, the goods serving the needs of the individual who have the diplomatic and personal baggage in accordance with the rule of law, implemented under the government ' s own regulation, the Prime Minister.

What? 2. Subject applies

Vietnamese traders; organizations, other individuals acting in relation to the trade stipulated in the Law of Commerce.

Chapter II

EXPORT, IMPORT

What? 3. export business, import

1. For Vietnamese merchants who do not have direct foreign investment (below the so-called traders):

Excluding goods from the category of goods prohibited exports, suspended exports, Catalogue of goods prohibited imports, suspended imports of regulations at this Decree and other legal texts, merchants exported, importing goods that were not dependent on their own. Business registration.

The merchant branch is exported, importing goods under the rights of merchants.

2. For merchants with foreign investment capital, company and foreign company branch in Vietnam:

Traders, companies, branches when conducting commercial activity within the regulation of this decree, in addition to implementing regulations at this decree, also follow other provisions of the relevant legislation, the commitment of Vietnam to the United States. South of the international treaties the Socialist Republic of Vietnam is a member and route published by the Ministry of Commerce.

3. For export goods, conditional imports, when exports, imports, in addition to the regulation of this decree, the trader must implement the law of the law on export conditions, importing that commodity.

What? 4. export procedures, import

1. Goods exported, imported under license, merchants wishing to export, import must have a permit of the Ministry, the relevant sector.

2. export goods, imports must guarantee the relevant regulations on the testing, food safety, and standard, quality regulation, which must be subject to the examination of the competent authorities before the information is concerned.

3. Goods not under the export of export bans, suspend exports, List of goods prohibited imports, suspended imports, and non-case goods specified in Clause 1 and 2 This, only to make export procedures, imports at a local level. The Bureau of Customs.

What? 5. Goods ban exports, ban import

1. Goods banning exports, which prohibit the import of execution by regulation in existing law documents and the category of prohibited goods from exports, prohibits the import of provisions at Annex I issued by this decree.

2. Permission to export, import of goods under the export of export bans, prohibit the import of provisions at Annex I issued by the decree issued by the Prime Minister, except for the specified case at Clause 3 This.

3. Goods belonging to the Imported Goods Portfolio are used by the ministries, the peer review review allows import in specific cases in accordance with the following principles and regulations:

a) Import of the goods for scientific research: The ministries, the peer review review, resolution according to the analysis and regulation at Appendix I issued with this decree.

b) Importer of humanitarian aid goods: Ministry of Commerce review, addressing on the basis of an authority ' s recommended basis by the rule of law.

c) The regulation of regulation at Point a and this is that the goods do not pollate the environment, not spread disease, do not affect people's health, safety of traffic, security, defense, social order, and no adverse effects on morality, pure movement. The customs of Vietnam.

d) The roster at Annex I issued with this decree and the regulation of the relevant law, ministries, peer-to-peer agencies, and the specific portfolio of goods under the correct code HS in the export tax statement, import tax.

What? 6. Goods exported, imported under license and specialized management of the ministries, peer-to-peer authority.

1. Board with this Protocol Catalogue of export goods, imported under license and specialized management of the ministries, across the Ministry at Appendix II.

2. The ministries, the peer-based agency that must publish the standard public, conditions to be licensed for export, import. The procedure of importing the import must be consistent with the Regulation of the Licensing Procedure of goods issued by the Prime Minister.

What? 7. export goods, imports must carry out the audit, check out food safety, quality check and store regulation, the report said.

1. export goods, imports of animal control, plants, fisheries control must be audalized prior to the regulation by law.

The Ministry of Agriculture and Rural Development announced the category of goods that must conduct an audit prior to the announcement; procedure regulation, audit records, and specific standards of goods belonging to this category.

2. export goods, imports must ensure food safety; export goods, imports must carry out medical testing and export goods, imports must ensure the quality, technical regulation, implemented under the provisions of the Quality Law of the United States of America. product, commodity, Standards Law and Technical Standards, Food Safety Law, Law Enforcement, Anti-Infectious Disease, and Enforcement-directed texts.

The regulation base of the law on the quality of products, goods, technical regulations, food safety and other regulations of relevant legislation, ministries, peer-to-peer agencies, publish the portfolio of export goods, imports must be used in the process. test quality assurance, technical regulation, food safety prior to the information and specific guidance of the inspection, validation of the quality of export, import.

3. To meet the management requirement, check out the quality of export, import, anti-transfer of illegal goods, protect the credibility of Vietnamese export goods, against trade fraud, the Government of the Trade of Industry, in each period, regulation of the store. Export, imported to certain types of goods.

What? 8. Annalize a cargo portfolio according to the HS code and adjust the specified commodity portfolio at Annex I, Annex II.

1. The ministries, agencies across the Ministry of Professional Management are responsible for uniformizing the Ministry of Commerce on the portfolio of goods and united with the Ministry of Finance on HS code to publish the HS code of the goods under the HS code in the export tax, import tax on List of provisions specified in Appendix I, Appendix II issued by this decree.

2. The adjustment of the specified commodity portfolio at Annex I, Appendix II issued with this decree decided by the Government on the basis of the Ministry of Commerce ' s proposed basis after the opinions of the ministries, the peer-to-department agency.

What? 9. Some export items, imported according to their own regulations

1. Import:

a) Automotive the used types are only imported if the condition guarantee: the used type is no more than 5 (year) years, calculated from the year of production to five imports.

b) A period of time management requirements, the Government of the Ministry of Commerce regulates the importation of cars from nine (nine) seats.

2. Reexport of the primary imports of imported goods that the State guarantees foreign currency to import: The imported goods that the State guarantees foreign currency to the import needs of only the free foreign currency reexported or in accordance with the United States. The Ministry of Commerce's license. The Ministry of Industry publishes a license of republishing goods under license for each period and organization.

3. Import of cigarettes, cigars: The regulatory base of the existing law on manufacturing, business, and the use of cigarettes and related international commitments, the Ministry of Commerce specifically regulates the import of the item.

4. Export, import of goods serving security, defense: The export, import of goods serving security, defense, implementation of the Prime Minister ' s decision. The decision base of the Prime Minister, the Minister of Ministers: Public Security, Defense stipulated the licensing of the government.

5. The Ministry of Defense, Ministry of Public Affairs review, allows for the advance, reentry of weapons, gas, military equipment, security for repairs to security purposes, defence.

6. Import of aircraft not used in non-armed civil aviation, armored vehicles with no military armament; firearms, paint and other items with direct influence on security, defense:

a) The importation of these items performs under the license of the Ministry of Commerce after the suggestion of the Ministry of Public Security, the Ministry of Defense.

b) The Ministry of Commerce exchanged with the Ministry of Defence, the Ministry of Public Security to publish the specific categories and regulations that permit the import of these items.

7. Import of wood of sorts from countries that share a border on the border: Ministry of Commerce specifically guides the import, import of imported Vietnam law, and countries as well as the relevant agreements of Vietnam with countries and directed texts of the country. The Prime Minister.

8. Import of goods under tariff quotas: For goods belonging to the import management portfolio under the tariff quota, the Ministry of Professional Management determines the amount of tariff quotas, the Ministry of Public Trade specifically and regulates the import method of import. For each item after consultation with the Ministry of Finance and specialized departments involved.

The identification of the import tax rate in the quota and the tax rate outside the tariff quota for each item chaired by the Ministry of Finance, in coordination with the ministries, specialized regulatory agencies and the Ministry of Commerce to decide and publish in accordance with the provisions of the law.

9. For goods exporting by foreign-defined quotas, the Ministry of Public Trade is consistent with the Ministry of Professional Management and the Association of Relevant Industry to determine the method of communication quotas guarantee public, transparent, reasonable.

10. The importation of machinery, equipment, the used technology line must comply with the provisions of this decree, other legislation that is relevant and regulated by the Ministry of Science and Technology in accordance with this decree.

The Ministry of Science and Technology is chaired by the Ministry of Science and Technology, in collaboration with the Ministry of Science, which provides specific regulation on the importation of machinery, equipment, and technology.

What? 10. Advance of export, import of goods

1. In case of necessity, the Prime Minister decides to suspend exports, imports with certain markets or with certain items to protect the security and national interests, in line with the Vietnamese law and the international treaty that the government has to do. The Socialist Republic of Vietnam is a member.

The Prime Minister ' s decision was publicly announced for organizations, individuals in the country and abroad to know.

2. Ministry of Commerce informed the international economic institutions, the relevant countries under the procedure agreed when the Prime Minister had the decision to suspend exports, importing the goods outlined at Article 1 Article.

Chapter III

TEMPORARY, RE-EXPORT; TEMPORARY, RE-ENTRY; TRANSFER OF GOODS

What? 11. Advance, re-export

The business established by the regulation of the Enterprise Law is entitled to the admission of business, reexporting the goods according to the following regulation:

1. Advance, reexport of goods under the Import of the Import of the Import, the import of provisions at Annex I issued by this decree and the goods prohibition of export, suspend export, ban on imports, suspend import under the rule of law; Export goods, imported under license, business must have a permit of the Ministry of Commerce.

2. For goods that do not belong to the specified case at Clause 1 This, the business only needs to be a temporary, re-export procedure at the store of the Store Customs.

3. The integration business, reexporting the following items as the conditional type of business:

a) The goods ban exports, suspend exports, prohibit imports, suspend the import of provisions at paragraph 1 This.

b) The goods are easy to spread pathogens or pollate the environment.

c) The goods have a special consumption tax according to the category published by the Ministry of Commerce.

The government assigned the Ministry of Commerce specifically the conditions for the business to enter the business in advance, re-export by regulation at Article 3 of this Article and the conditions when the business is in advance, reexporting these items.

4. Goods to advance, re-export in Vietnam no more than 60 (sixty) days, since the date of the completion of the temporary customs procedure. In case of long-term extension, the business has a written offer to renew the Customs Expenditure where the procedure is temporary; the deadline extension is no more than 30 (thirty) days and no more than 2 (two) the extension for each shipment of entry, re-export.

Over time, the business must reexport goods from Vietnam or destroy. In Vietnam, the business must comply with import and import regulations.

5. Goods to advance, reappear to be a customs procedure when imported into Vietnam and is subject to Customs supervision until it comes out of Vietnam.

6. The payment of the money in accordance with the method of entry, reemergence must comply with the foreign exchange management regulations and guidelines of the State Bank of Vietnam.

7. Advance, reappearance is made on the basis of two separate contracts: export contracts and import contracts signed by Vietnamese traders with foreign traders. The export contract may be signed before or after the import contract.

8. Store entry, re-export:

a) Imported Goods, re-export, re-export, re-export of the international store, the main store according to the rule of law.

The re-entry, re-export of the other stores, addresses the Prime Minister's provisions.

b) For the accession, the reintroduction of wood with countries with borders of the border, the regulatory base of this decree and the direction of the Prime Minister's text, the Ministry of Commerce specific guidance on the entrance to the entry, re-entry.

9. Goods to advance, re-export as domestic consumption must follow the mechanism of export goods exported, imported existing.

What? 12. Other forms of entry, re-export

1. The goods are equipment, machinery, public facilities, mold, templates that are not under the export of export bans, temporary export, import of imported goods, temporary import, re-entry, reentry to lease contracts, borrowing of merchants. Vietnam signed with foreign parties for production, construction, implementation of the project. The procedure is closed, restarting at the store of the store.

2. The advance, re-export of export goods, imports from the management of the management under license by the Ministry of Commerce after the approval of the Ministry's approval, the body of the Ministry of Professional Management.

3. The deadline for entry, re-export, follow the agreement of the trader with the partner and register with the store of the store Customs.

4. The trader is due to enter the goods that the trader has exported for recycling, the warranty on the request of foreign traders and reexporting the return of foreign traders. The procedure is closed, restarting at the store of the store.

5. The Ministry of Finance guidelines for the temporary, re-entry procedure for the following cases:

a) Advance, reappearance of the vessel, spare parts without contract to serve the replacement, repair of seaship, foreign ships; components, spare parts for repair of the vessel, the vessel under contract between the foreign ship with the repair plant at the site of the ship. Vietnam.

b) Advance, re-export of export goods, import by rotation method.

c) Advance, demonstration equipment, training equipment, competition of art teams; competition, sports performance.

d) Advance, reorder machinery, equipment, medical treatment of foreign organizations to examine, cure diseases in Vietnam for humanitarian purposes.

What? 13. Advance, re-enter the goods

1. The merchant is paused, reentering the types of machinery, equipment, transport facilities for repairs, warranty, production, construction, for hire under repair contracts, warranty, production, construction, outsourcing, and foreign service. The procedure for temporary reentry, re-entry, is as follows:

a) Goods prohibited exports, suspended exports, prohibition of import, cessation of import and export goods, imported under license, when temporary, re-entry must have a permit of the Ministry of Commerce.

b) Other types of goods that do not belong to the specified case at the point of this point, the trader only needs to be a temporary procedure, re-enter at the store of the store customs.

2. The deadline for the interim, re-entered the execution by the trader's agreement with the partner and register with the store of the store Customs.

3. Goods that are temporarily regulated at this Article are allowed to be sold, donated, returned foreign customers or used as a property to contribute to the investment venture abroad under the agreement on the trader ' s contract with the foreign side, except for goods. Temporary, the re-entry of Section 1 This must have the Ministry of Commerce's license prior to the implementation of the agreement with the foreign side. The procedure for that temporary shipment was settled at the store of the store, where it was temporarily exported.

4. Payment of machine money, handicrave equipment, franchisor, or asset-making vehicles to contribute to investment in foreign investment must comply with foreign exchange management regulations and guidelines of the State Bank of Vietnam or the United States. the current regulations on foreign investment of Vietnamese traders.

5. For goods that are used by the used consumer, components, submissive parts of the import ban category, the import cessation is only allowed to be proviviated for repairs, warranty of that commodity condition also in the time of a contract warranty. It's an import. The procedure for temporary reentry, reentry at the store of the store of Customs.

6. Temporary Goods, re-entry while consumption abroad must follow export management mechanisms, importing existing goods.

What? 14. Transfer of goods

Traders are business-based on the following regulations:

1. Except for the provisions of provisions at paragraph 2 This, other types of goods are allowed to do business in accordance with the method of transfer; the procedure of transferring through a Vietnamese mouth is settled at the store of the store customs.

2. For goods belonging to the category of goods prohibited exports, suspended exports, goods belonging to the Import of Import (Import) of imports, suspended imports and goods of export, imported under license, traders are made to be transferred through the Vietnamese store. South after the Ministry of Commerce permit. In case of a non-Vietnamese transfer, the trader does not require a permit from the Ministry of Commerce.

3. The goods transfer through the Vietnamese store is supervised by Customs until it comes out of Vietnam.

4. Payment of the transfer business must comply with the regulation of foreign exchange management and guidance of the State Bank of Vietnam.

5. Transfer of goods made on the basis of two separate contracts: the purchase contract issued by the Vietnamese trader with the export water trader and the sales contract issued by the Vietnamese trader with the imported water trader. The purchase contract may be signed before or after the sales contract.

What? 15. Combine illegal transfer

To prevent illegal transfer status, anti-trade fraud, the reputable protection of Vietnamese export goods, in the case of necessity, the Minister of Industry reported the Prime Minister before the publication of the List of Economic Sanctions in the United States. business, suspend business in accordance with the means of entry, re-export, transfer; regulation of a single-entry, re-export, conditions for certain items or issued a business item catalog in accordance with these methods must have a license by the Ministry of Public Works. Love.

Chapter IV

MANDATE AND EXPORT MANDATE,

IMPORT GOODS

What? 16. Trust and receive export of export, import of goods

Traders are delegated to other merchants exporting, importing or receiving export trusts, importing from other traders of goods, excluding goods from the category of goods prohibited from exporting, suspend exports, List of goods prohibited from entering the country. Import, pause for import.

What? 17. Trust and receive export of export, import of goods under license

For export goods, imported under license, the trustee or the trustee must have an export permit, importing before signing a mandate or receiving a mandate.

What? 18. The export of the export, import of the organization ' s goods, individuals not traders

Organizations, Vietnamese individuals who are not traders, on the basis of a contract signed by law, are commissioned to export, import goods that serve the needs of the organization, that individual, except for the goods of the goods prohibited export, temporarily. stop export, Catalogue of imported goods, suspend imports.

What? 19. Rights and obligations of the trust party, party to export of export, import

The rights and obligations of the commissate party, the recipient of the export commission, imported due to the parties of the agreement in the commission, receiving the export of goods, importing goods.

Chapter V.

DEALER BUYING, SELLING GOODS WITH FOREIGN COUNTRIES

Item 1

DEALER BUYING, SELLING GOODS TO FOREIGN TRADERS

What? 20. merchants make dealers buy, sell goods to foreign traders.

1. merchants are made to buy, sell goods to foreign traders, except for the goods of the export-export category, suspend exports, goods under the Import of Imported Goods, suspend imports. For goods under the export of export goods, imported under license, merchants are only contracted after being licensed by the authorities.

2. The legal case with a specific regulation of a dealer's contract is to be assigned to a reasonable contract with a certain type of goods or services, and the trader must comply with that law.

3. The trader is paid for the sale of foreign currency by Vietnamese money to foreign traders present in Vietnam; foreign currency transfers abroad to pay for foreign traders by regulation of foreign exchange management and guidance. of the State Bank of Vietnam or payment by goods not under the Export-Export-Export Merchandise Portfolio, suspended export; in the case of a commodity payment of the portfolio of goods exported under license must be granted by the competent authority. All right

4. merchants as purchasing agents must ask foreign traders to transfer money in the free foreign currency to switch over the bank to purchase on a reasonable contract.

What? 21. Tax Service

1. Goods on the contract of the purchasing agent, which sells goods to foreign traders must be subject to taxation and other financial obligations under the provisions of the Vietnamese law.

2. Vietnamese traders take charge of registration, prescribation, filing of taxes and other financial obligations regarding the goods of the purchasing agent contracts, sales of goods and operations of its business under the rule of law.

What? 22. export procedures, import

Goods of the purchasing agent contracts, which sell goods with foreign traders upon export, imports must be made to the procedure as defined as for export goods, the import stipulated at Article 4 of this decree.

What? 23. Return the line

Goods of the sales agent in Vietnam for foreign traders are reexported if not consumed in Vietnam. The tax refund is done under the provisions of the Ministry of Finance.

Item 2

HIRING FOREIGN TRADERS AS A FOREIGN SALES AGENT

What? 24. Rent a foreign trader as a sales agent abroad.

1. Vietnamese traders who are hired by foreign traders as a sales agent in foreign goods, except for goods in the category of prohibited goods, suspend exports. For goods in the category of goods exported under the prescribed license at this Decree, the trader is only contracted to rent a sales agent abroad after being authorized by the Ministry of Commerce.

2. The trader who hires a foreign sales agent must sign a contract with foreign traders and must transfer the proceeds from the country's sales contract under the regulation of foreign exchange management and guidance of the State Bank of Vietnam.

3. The case receives a sale of goods by goods, merchants must comply with the existing regulations of the law on imports of goods.

What? 25. Tax Service

1. Goods of overseas sales agents are subject to tax and other financial obligations under the provisions of Vietnamese law.

2. The trader is responsible for registration, prescribation, filing of taxes and other financial obligations relating to foreign trader leasing activities as a foreign sales agent under the guidance of the Ministry of Finance.

What? 26. Recorder

1. Goods exported under a foreign sales agent contract imported to Vietnam in the event of non-consumption abroad.

2. Goods imported back to Vietnam states at Clause 1 This is not subject to import or export tax refund (if available) by the guidelines of the Ministry of Finance.

What? 27. export procedures, import

Export goods from overseas sales agents when exporting, importing back to Vietnam by regulation at Article 26 of this Decree must be subject to regulation for export goods, the import stipulated at Article 4 of this decree.

Chapter VI

INDUSTRIALIZATION HAS A FOREIGN ELEMENT

Item 1

ACCEPT GOODS FOR FOREIGN TRADERS

What? 28. The trader receives goods for foreign merchants

Except for the case stipulated at Article 36 of this decree, Vietnamese traders, including foreign capital traders in Vietnam, were given goods to foreign traders, except for goods in the category of goods prohibited from exports. export, goods belonging to the list of goods prohibited imports, suspended imports. For export goods, imported under license, merchants were only contracted after being licensed by the Ministry of Commerce.

What? 29.

The contract contract must be established in writing or by another form with a legal value equivalent to the provisions of the Commercial Law and must be minimally composed of the following provisions:

1. Name, address of the contracting parties and the direct public side.

2. Name, number of household products.

3. Family price.

4. Payment timeout and method of payment.

5. Catalogue, quantity, material value, materials, import and raw materials, materials, domestic manufacturing supplies (if available) to machinate; the valuation of raw materials, materials, supplies; the cost of attriation and the ratio of raw materials to the raw materials. Come on.

6. Catalogue and value of machinery, rental equipment, loan or gift for household service (if available).

7. The treatment for scrap, scrap, scrap, and principle of processing machinery, equipment, borrowing, raw materials, materials, excess supplies after the end of the contract.

8. Location and time of delivery.

9. The brand name for the goods and names of the goods.

10. The validity of the contract.

What? 30. Use of usage, standard of attriation and a rate of raw materials, materials, materials

1. The extent of the use, the depreciation rate and the ratio of raw materials, materials, materials due to the parties of the agreement in the contract of the public, are taken into account the extent, the depreciation rate formed in the production industries, the relevant public sector of Vietnam. At the time of the signing.

2. The representative under the law of the trader receives directly responsible for the law on the use of raw materials, materials, imported supplies into the right purpose of machinefactor and accuracy of the usage rating, the rate of attriation and the ratio. The depreciation of the raw materials.

What? 31. Hire, borrow, import of machinery, equipment of the outsourcing party to implement the company contract

The recipient of the household is hired, borrowing the machinery, the equipment of the outsourcing party to carry out the macho contract. Renting, borrowing or giving machines, the device must be agreed upon in the outsourcing contract.

What? 32. Rights, the obligations of the party and the public recipient

1. For the public side:

a) Transaction all or part of the raw material, public supplies under the agreement at the macho contract.

b) Recover the entire household product; machinery, equipment for hire or borrowing parties; raw materials, materials, supplies, scrap after contract liquing, unless the case is allowed to be exported in place, destruction, votes, donated by regulation at the site. This decree,

c) To be sent professionals to Vietnam to guide manufacturing techniques and to examine the quality of the macho product according to the agreement in the macho contract.

d) to be responsible for the use of a commodity label, the name of the export of goods.

Compliance with the provisions of Vietnamese law relating to public activity and the terms of the contract contract have been signed.

e) which is exported at home products; machines, rental equipment or loans; raw materials, materials, surplus supplies; scrap, scrap, document-based document of the relevant parties, in accordance with the existing regulations on export management, importing goods and having to implement tax obligations and other financial obligations under the rule of law.

2. For the public recipient:

a) It is exempt from import duties on machines, equipment, materials, materials, imported items that are on the rating and the rate of loss to perform a contract for the public; exempt from export taxes on household products.

b) Other merchants employed.

c) In part or all of the raw materials, materials, supplies to the public pursuits to the contract agreement; must file an export tax under the provisions of the export Tax Law, import duties on the raw materials, materials, items purchased in the company. Water.

d) To receive a payment of the household by a macho product, except for the product of the Import (Import) of imported goods, to suspend import. For products in the list of licensed imported goods, the goods of specialized management are subject to specialized licensing and management regulations.

It must comply with the provisions of the Vietnamese law for export of export, import, domestic goods, and the terms of the signed contract.

e) As the export procedure in the home product; machinery, equipment, or borrowing; raw materials, materials, excess supplies; scrap, scrap, under the commission's mandate.

3. export conditions, import at home products; machinery, rent or loan equipment; raw materials, materials, excess supplies; scrap, regulatory scrap at Point 1 and Point 2 This Article 2 This is stipulated as follows:

a) Must comply with the regulation of export management, import of goods, on taxes and other financial obligations under the provisions of the law.

b) There must be a contract to purchase a sale between foreign traders or the legitimate authorized persons of foreign traders with imported merchants.

What? 33. Family transition

The merchant is entitled to the transition. Follow it:

1. The macho product of this contract was used as a macho for other public contracts in Vietnam.

2. The macho product of the pre-made public contract contract is assigned to the trader by the designation of the public party to the next stage macho contract.

What? 34. Liquor, fair contract bar

1. When the contract ends or the contract expires, the signalers combine the contract to liquate the contract and do the procedure to bar the contract with the Customs authority.

The Ministry of Finance directed the procedure to contract the public contract of the recipient of the public with the Customs agency.

2. The base to liquate public contracts is the amount of raw materials, materials, imported items, the amount of product exported at the rate of the usage of raw materials, materials, supplies, and the rate of depreciation of supplies, and the rate of depreciation that has been agreed upon at the macho contract.

The base for contract liquidity is the amount of raw materials, materials, imported materials, raw materials, materials, renewable supplies, the amount of export products that measure the usage of raw materials, materials, the purpose of attriation of supplies and the rate of depreciation in accordance with Actually, the real deal.

3. Machines, lease equipment, contract on contract; raw materials, materials, surplus supplies, scrap, scrap, scrap are processed under the agreement of the public contract but must be in accordance with the Vietnamese law.

4. The destruction of the scrap, scrap, scrap (if any) is allowed only after having a licensed text of the Department of Natural Resources and Environment and must be carried out under the supervision of the Customs agency. The case is not allowed to be destroyed in Vietnam.

5. The donation of machine equipment, raw materials, materials, materials, scrap, scrap is prescribed as follows:

a) The left side must have a gift, vote.

b) The party is donated, the vote must be made as an import procedure by regulation of import; must be paid for import duties, other taxes (if any) and registration of the property under the current regulation.

c) The scrap, which is in the usage of usage, the rate of loss if a scrap category is allowed to be imported is not a customs procedure; exempt from import duties; the tax return tax is required.

What? 35. Customs procedure

The Ministry of Finance directed customs and financial obligations to the export of exporting and tracking of export, import related to public contracts.

What? 36. Other forms of macho

1. Employment, recycling, machine repair, equipment for foreign countries in the category of prohibited goods for export, prohibition of import is only done if the following conditions are met:

a) There must be a method, the process of handling the scrap, the waste of the public process, ensuring that it does not pollate the environment by the Department of Natural Resources and the Environment.

b) The entire product, goods abroad, is not allowed to be consumed in Vietnam.

c) Must be assigned by the Ministry of Professional Management at the Appendix I issued with this decree enabling.

2. The assigned base at Annex I issued by this decree, the ministries, the peer-to-department agency, specialized in the specific direction of the manual.

Item 2

ORDERING GOODS OVERSEAS

What? 37. General Regulation

1. The merchants who were placed abroad in foreign goods were allowed to circulate on the Vietnamese market for business under the rule of law.

2. The export of machinery, equipment, raw materials, materials, supplies to household and import of household products must comply with the regulations on export management, import.

3. Contract for overseas goods and customs procedures for export, import of household goods by regulation at Article 29 and Article 35 of this decree.

What? 38. Rights and obligations of merchants to put public goods in foreign countries

1. An export of machinery, equipment, materials, materials, supplies or transfers of machinery, equipment, materials, materials, supplies from the third country to the recipient of the macho to carry out the macho contract.

2. Reimporting the finished product. At the end of the contract, it was re-imported machinery, equipment, materials, materials, surplus supplies.

3. Sales of household products and equipment, raw materials, materials, materials that have exported to make public contracts in the public or market recipient market and must pay tax on the existing regulations.

4. Be exempt from export duties, import duties on machines, equipment, materials, materials, export-export supplies, reimports; if not reimported is required to pay an export tax by the provisions of the export Tax Act, import tax.

5. Be sent professionals, technical workers abroad for examination, product collection.

6. Take responsibility for the rights to use the goods label and the name of the origin of the goods.

7. The Finance Ministry instructs tax obligations on the imported household products serving domestic consumption.

Chapter VII.

THE LANDSCAPE OF GOODS THROUGH THE TERRITORY OF VIETNAM NAM

What? 39. The merchant as a freight transit service

Traders have a business registration, transportation, and transportation services to foreign owners of Vietnam.

What? 40. The process of goods through Vietnamese territory

1. Property types owned by the organization, foreign individuals, excluding weapons, ammunition, explosive materials, high risk goods and goods under the category of business prohibition, prohibition of export, temporary export, import of imported goods, suspended goods, suspended goods, and more. It was imported, which was overtaken by the Vietnamese territory. Transit procedure is resolved at the store of the store.

2. Goods are weapons, ammunition, explosive materials and high-risk goods are only transit to Vietnam after being allowed by the Prime Minister.

The shipment of goods under a highly dangerous commodity category transit of Vietnam must comply with the regulation of Vietnamese law on dangerous shipping and related international treaties that the Socialist Republic of Vietnam is a member of the Vietnam War. Yes,

3. Goods under the Department of Goods prohibitization, prohibition of exports, cessation of export, import of import, temporary import of import; export of export; export goods, imported under license, allowed to transit Vietnam after being authorized by the Ministry of Commerce, Except for the case of international treaties, which the Socialist Republic of Vietnam is another regulated member, it is in accordance with the provisions of that international treaty.

4. The goods transit of Vietnam under the supervision of the Vietnam Customs during the time of the tour in Vietnam; in and out of Vietnam on the right of the store, the route of regulation; the amount of goods came right by the amount of entry, The prix, the plaintiffs.

5. The transit owner has to submit customs fees and other charges that apply to the transit goods under the current regulation of Vietnam.

6. Aviation goods are not consumed on Vietnamese territory. The necessary consumption in Vietnam would have to ask for the Ministry of Commerce.

7. The Ministry of Commerce directed the procedure to carry out the process of goods through Vietnam for other regulated transit agreements with regulation at this.

8. The Finance Ministry instructs the storage procedure, saving the transit of transit, the procedure to the port, changing the means of transit of the transit of goods, renewal of the transit goods.

9. The Department of Transportation guides the transit route.

Chapter VIII

EXECUTION AND EXECUTION CLAUSE

What? 41.

1. The Ministry of Finance directed the Customs industry to provide the Ministry of Commerce and ministries, the relevant sector involved in management, which operates the export of metrics according to periodic terms and breakthroughs on imported business enterprises and other types of forms. business according to the regulation of this decree; the amount of data on the export tranche, imports by the portfolio of goods, markets and export figures, imports of goods related to the Ministry of Commerce.

2. The Ministry of Public Affairs chaired, in coordination with the ministries, the relevant sector and the People ' s Committee of the provinces, the Central City of the Central City responsible for examining the implementation of the regulations at this decree; detection and announcement to ministries, the relevant authorities. adjust to the provisions contrary to this decree (if any) in the statutes of the rule of law issued by the ministries, the executive branch instructs this decree.

What? 42. Terms of execution

1. This decree has been in effect since 20 February 2014, replacing Protocol No. 1. 12 /2006/NĐ-CP 23 January 2006 of the Government regulates the implementation of the Commercial Law of Trade in International Procurement and the activities of purchasing, selling, machinization and transit of goods with foreign countries.

2. Ministers, peer-to-peer agencies, government ministers of the government, Chairman of the Provincial Committee of the Provincial People's Committee, the Central City of the Central Committee is responsible for the guidelines and implementation of this decree.

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung