A DECISION.

Executive Committee of the State Customs.

_________________

CHIEF DIRECTORATE GENERAL OF CUSTOMS

The Customs Base was issued on 20 February 1990.

The United States Council of Ministers 322 /HSBT on 18 October 1991, of the Council of Ministers, was the Government of the House of Representatives.

The Government of the Government's 16 /CP Decree on 7-3-1994 on the Government of the Administration, the mission and organization of the Department of Customs.

On the recommendation of the Director of the Bureau of Management Management-General Customs Enforcement.

DECISION:

Number one. The decision was issued by the decision of the State Department for Customs.

Second. This decision replaced Decision No. 17 /TCHQ-GQ on 15 May 1993 of the General Customs Department of the Department of Customs enacted a temporary Contracting Zone of the State Department of the State Department and took effect on the date of the signing date. The previous regulations of the General Customs of the United States of China were abolished.

Third. The Director of the Supervisor Administration, the Head of the Bureau, the Bureau of the Bureau of Customs, the Vietnam Customs College, the Governor of the Customs of the Provinces, the Central City, and the individual organizations involved in the decision to enforce this decision.

Vice president.

I'm Asking

(signed)

I DO.

EXPORT ZONE CUSTOMS

(Board with Decision Number: 66 /TCHQ-GSQL)

June 28, 1996 of the General Directorate General of Customs.)

CHAPTER I

GENERAL REGULATION

What? 1. The regulation object of the Qui Customs Zone is the investment and institutional enterprises and investment firms outside the manufacturing area but are entitled to the Fabrication Zone.

What? 2.

All the equipment, the supplies, the materials, the raw materials, the cargo ... (in this Qui made known collectively as goods) luggage, foreign exchange of imports into the Manufacturing Zone, or from the export-export Zone must declare customs, subject to inspection, oversight oversight of the state of the Customs agency as the procedure and filing fees. Customs in the Customs Department.

What? 3. In this process: Explain the following concepts:

3.1. The "Department of the Fabrication Zone" is the provincial customs unit of the Provincial Customs, the city where the Department of Fabrication Zone, which has offices in the Governing Zone for the State Administration of the State for the Customs of the Customs and Governing Body, enters the Governing Zone by law.

3.2. "export goods" as goods in the export-exporting Zone exported abroad or sold into other Manufactured Zones were established in Vietnam.

3.3. "Imported Goods" are goods from foreign countries imported into the manufacturing area or purchased from other established areas in Vietnam.

3.4. The goods "sold into the domestic market" are the goods of the factory factory that is allowed to sell to the Vietnamese business for consumption in the Vietnamese market.

3.5. The goods "buy from the domestic market" are the goods that the factory factory is allowed to purchase by Vietnam Business for use in the factory factory.

3.6. "Master" is a factory factory.

CHAPTER II

CUSTOMS PROCEDURE FOR GOODS

IMPORT OF EXPORT, EXPORT OF EXPORT AND EXPORT ENTERPRISES

What? 4. Goods imported from abroad into the Export Zone or goods from the overseas export-export Zone must be consistent with a Business License or an application/import application approved by the Board of Management, and exempt from import duties, taxes, and taxes. export by the rules.

What? 5. Procedures for imported goods

The slog is 30 days after the arrival of the first store in Vietnam to serve as customs. As the principal customs officer must submit to the Regional Customs for the following papers:

The Department of Manufacturing Sector's order has been approved by the Board of Management (2 copies).

Importing goods (2 copies)-The release of the goods (2 copies)

Single (copy 1)

Other testimonies (if any) depend on each case.

The Customs Area Customs, after receiving, checked the case if full and valid, the registry of the customs records. Then the customs procedure is as follows:

5.1. If the goods are imported directly into the Manufacturing Zone, the Naval District Customs conducts inventory control at the warehouse of the Manufacturing Zone or the Department of Manufacturing Sector and the release of the goods into production.

5.2. If the goods are imported through another (the province, the city has the Manufacturing Zone), the owner carries a registered record to the import shop as a receipt for the Manufacturing Zone to continue customs procedures. Depending on the case of the Customs Zone Customs can apply the pressure to impose or sealing lead clams and take steps under the regulation of the inventory of goods outside the store area, issued by Decision No. 109 /TCHQ-GSQL March 9, 1995. and other directions of the Customs Administration.

5.3. If the goods are imported through a provincial store, the other city (not the province, the City of the Fabrication Zone) is done according to the Qui-made goods issued by Decision No. 89-TCHQ/QE on 02-08-1994 and other guidelines. of the Bureau of Customs.

5.4. Imported goods into the manufacturing area were introduced only after the completion of customs procedure.

The uncompleted cargo of customs procedures must be taken into the private storage area and subject to the supervision, the management of the Customs Sector Customs.

What? 6.- Procedure for export

As a result of the export of goods in the Reserve, the owner must submit to the Customs District for the following papers:

A cargo export application of the Institutional Factory has been approved by the Board of Management (2 copies).

Export of exported goods (2 copies)

Export of exported goods (2 copies)

Certificate of origin (if required contract)

Other testimonies (if any) depend on each case.

The Customs Area Customs after receiving, testing the validity of the declaration of the declaration of the declaration, conducted the inventory, ending the customs procedure in the following steps:

6.1. For the closed row in the case-store Container the records have completed customs procedures for the owner of the shipment of goods to the export store. Depending on the fact that the Chief Customs officer decides to impose or seal the clamp.

6.2. The export door customs were responsible for receiving the supply and surveillance records until the cargo was made, confirming the practice of the customs affidavit and the transfer of the Customs Zone Customs to liquidity. 6.3. The export line has already completed customs procedures, but has not yet given the export to export, the manager of the Customs of the Reserve until the arrival of the store for the export of the store.

What? 7. Customs procedures for industrial goods are sold into the domestic market or purchased from the domestic market.

7.1. Industrial goods sold into the domestic market as Vietnamese goods imported from abroad and the industrial goods of the domestic market purchased from the domestic market as Vietnamese businesses exported abroad to be subject to foreign trade. It is regulated by the import and import policies of the import and import goods.

7.2. The goods say in this one thing, if the tax is part of the tax,

7.2.1. For the industrial goods, the manufacturing sector sold into the domestic market, the Customs and the tax revenue as it was for imports.

7.2.2. For the industrial goods, the manufacturing sector buys from the domestic market, the Customs and the tax collection as for the export line.

7.3. The Vietnamese business buys goods that must file taxes on the subparagraph 7.2.1 and 7.2.2 This.

7.4. Customs procedure for the goods stated in this as a regulation of customs procedures for imported goods, exports and the implementation of the Bureau of the Bureau. For a shipment of only a record and a one-time procedure with a Customs unit is the Department of the Fabrication Zone. Records operated by the Vietnam Business and made into four ministries, including:

Customs affidavit: 4 copies

Permission Text of the Ministry of Commerce, Ministry of Professional Affairs (if available)

Detailed manifest

Trade contract

Commercial invoicing

Other testimonies (if any) depend on specific shipments.

After the customs procedure is done for the shipment, the profile is processed as follows:

A Ministry of Exporting Zone (a commercial contract)

Transfer the provincial customs tax collection, city 1 suite to monitor the tax.

To pay the factory in a 1-to-Vietnam business.

7.5. For businesses in Vietnam that are business in the form of entry-re-export, if allowed to sell (re-export) to the factory factory, the entire customs procedure for both times is made by the provincial/urban/urban Customs. The Customs of the Regimen was only supervising the supplies into the manufacturing area and confirmed the practice of the customs and other evidence.

What? 8. The goods of the factory in this manufacturing area traded with the factory of the other manufacturing sector in Vietnam as goods exchanged with foreign countries. The case was established as a customs officer, and was made into four ministries, the Customs District, where the procedure was made for the registration of the affidavit. The Customs Sector Customs where the procedure is to confirm the implementation/entry into the affidavit. After the Customs procedure is done for the shipment, the profile is processed as follows:

Customs of the Manufacturing Sector: 1 set-Customs of the Manufacturing Sector: 1 Ministry

Sales Sector Enterprise: 1 Ministry

Enterprise: 1 set.

What? 9.

9.1. Industrial goods, industrial enterprises, and businesses of Vietnam are outsourcing to foreign companies; businesses of the domestic business are employed by the state-owned enterprises, such as businesses of Vietnam, and businesses of Vietnam. It is the government of Vietnam.

9.2. For the construction of the Customs Zone, the construction of the Customs procedure for the public record at 1 Article in accordance with the decision at Decision 126-TCHQ/GSQL on 08-04-1995 and other guidelines of the General Administration of Customs.

What? 10.

For the contract to provide services to the manufacturing District of the domestic enterprises approved by the Board of Directors, the owner must declare customs and bear oversight, management of the Customs Sector in the process of implementing the contract. Based on the terms of the contract, depending on the nature of the service. The Bureau of Public Affairs proposes a management measure, the Bureau of Provincial Customs, the city where the District is decided to take place on the principle of ensuring the policies of Vietnam's export and import policies.

What? 11.

For goods, machinery, equipment of the Institutional Enterprises if necessary repairs are not processed at the Disposal Zone, the Board of Directors ' approval of the Board of Management, Customs for opening the declaration, and the procedure for a temporary basis. Vietnam, the interior of Vietnam, under certain limits and procedures for returning to the Reserve after repairs were completed. The Customs District must be able to keep track of the shipment.

What? 12.

Treatment for the scrap scrap of the Institutional Sector and Business organizations in the Manufacturing Zone.

12.1. For damaged goods, broken down, poor or too limited to use and scrap, the scrap was no longer commercially unusable, and the factory was required to apply for scrap management, the Department of State Management. On the basis of the decision-making of the Board of the Manufacture Committee, the factory of the manufacturing district is handled under the supervision of the Customs Sector Customs and other authorities. After processing, processing results must be established as a receipt of the Department of Processing Committee, the Provincial Bureau of Customs, the City of the Manufacturing Zone, Customs Enforcement and other authorities involved in overseeing the handling.

12.2. For scrap, the food in the Reserve is commercially available if it is re-exported to foreign countries, or if it is allowed to enter Article 6 or if it is allowed to enter the interior of Vietnam, it applies to Article 5.

12.3. For food, stationing food is essential for daily life in the Manufacturing Zone, the Manufacturing Sector is purchased in reasonable quantities from the manufacturing organizations, the legal business in the domestic Vietnam, not the entry-to-import procedure. But we have to declare it to the Naval Reserve. The Customs Area is based on the fact that the cargo controls the financial bill to resolve and write into the purchase book for tracking. The Absolute Factory is not sold, receded to others in any form.

CHAPTER III

CUSTOMS PROCEDURE FOR ACTION

LI, FOREIGN EXCHANGE, BROUGHT IN THE PREPARATION.

What? 13.

13.1. The foreign exchange of foreign relations from Vietnam to the State of Vietnam and from the Vietnam War Zone was established in the Customs Union at the Naval Reserve.

13.2. Foreigners and Vietnamese people entering the Zone are only allowed to bring in the preparation of the type and quantity of items suitable for the purpose of entry and time in the processing zone.

13.3. Foreigners and Vietnamese people who work every day in the manufacturing zone are only allowed to bring from the Vietnamese homeland into the foreign exchange reserves under the provisions of the State Bank of Vietnam.

CHAPTER IV

BREACH PROCESSING

What? 14. Violations of the provisions of this rule, depending on the extent of the extent of the breach of the breach, are subject to the Ordination of Administrative infringes or by the prosecution of the criminal justice of the State of the Socialist Republic of Vietnam.

CHAPTER V.

EXECUTION CLAUSE

What? 15. This rule replaced the provisional regime issued by Decision Number: 17 /TCHQ-GQ on 15 -3-1993 and took effect on the date of the signing date. The previous regulations against this were abolished.

What? 16. The Director of the Bureau of Supervising Management on Customs, Chief of the Affairs, Department of the Agency of the Vietnam Customs Directorate, Principal of the Customs College, the Chief of the Bureau of Provincial Customs, City and the organizations, the individual involved in charge of the exam This statute.