CIRCULAR guide financial regime and customs procedures applied in the special trade-economic Security Employees pursuant to the 2002 State budget Law, the law on amendments and supplements to some articles of the law to encourage investment in the country in 1998, foreign investment law, foreign investment law năm1996 (revised) 2000 , the enterprise income tax law, the law on special consumption tax, 2003; Customs law, 2001; Value added tax law and the law on the export Tax, import tax;
 
Pursuant to decision No. 12/2005/QD-TTg dated January 12, 2005 by the Prime Minister issued the regulation of commercial-Economic Area in particular Lao Bao;
The Ministry of Finance shall guide financial regime and customs procedures applied in the special trade-economic Lao Bao as follows: i. GENERAL PROVISIONS 1. Scope: financial regime and customs procedures (hereinafter referred to as the financial mode) specified in this circular is applicable within the geographical areas defined in article 3, the Economic Zone regulation-special trade Protection Workers attached to decision No. 12/2005/QD-TTg dated January 12, 2005 by the Prime including: Lao Bao town localities, Khe Sanh and the communes: Long Tan, Tan, Tan, Tan lap, new Matching Navigation district, Quang Tri province; are referred to as trade-Economic Area in particular Lao Bao (EZS-TMĐB Lao Bao).
The other localities in Vietnam territory (except EZS-TMĐB Lao Bao, the tax-free, tax-protected area established under the provisions of the current law) is understood to be the Interior of Vietnam.
Financial regulation mode in this circular apply only to business activities are conducted in EZS-TMĐB Lao Bao. The case of organizations, individual business operations EZS on both-TMĐB and Lao Bao in Vietnam, then inland to separate the accounting operations EZS-TMĐB of Lao Bao made determining financial modes are applied.
For the licensed business operations EZS-TMĐB in Lao Bao before decided 11/2005/QD-TTg in effect that has not enjoyed enough incentives, business must recommend the Licensing Agency for investment, investment incentive certificates, certificate of business registration of additional incentives to write as a base to enjoy the preferential fiscal regimes prescribed in this circular.
2. the applicable object: the object to apply the financial regulation mode in this circular are: a) the institutions and individuals who have business operations EZS-TMĐB at Lao Bao, consists of:-domestic investors in the economic sectors of activity according to the provisions of the law on State enterprises , Business law, cooperative Law; the individual business households and individuals independent practice.
-Organizations and individuals including foreign businesses invested abroad; foreign investors participation in business cooperation contracts; Vietnam people settled abroad operating under the law to encourage domestic investment, foreign investment law in Vietnam and foreign investors not trading under the law on foreign investment in Vietnam.
b) individuals reside, go back in EZS-TMĐB Lao Bao.
3. Conditions apply: To enjoy the financial mode specified in this circular, EZS-TMĐB Lao Bao to ensure quarantine operations EZS-TMĐB in Lao Bao to Vietnam to serve the domestic inspection, control of goods in and out between TMĐB and domestic-EZS.
4. A number of General provisions on customs procedures: a) organizations, individuals active in EZS-TMĐB Lao Bao are exported abroad and imported from abroad all the goods and services that the law does not prohibit Vietnam. Export policy, imports made in accordance with the Prime Minister on the management of export-import goods according to time and text tutorials made by the ministries concerned. The export and import of goods in the list of goods for export, import, goods trading restrictions made under the guidance of the Ministry of Commerce.
b) six months, enterprises and individual business establishments in EZS-TMĐB Lao Bảo is responsible for sending the customs report supplies, raw materials, goods in, import export and import report-inventory of each product. The customs check, report on and send the tax agency to inspect, determine the taxes payable.
c) luggage, goods export, import, transit; means of transport, entry, transit in EZS-TMĐB Lao Bao in kind would then apply the customs procedures regulations for that type.
d) export, import, transit; means of transport, entry, transit through the EZS-TMĐB Lao Bao is only going through the Lao Bao international border gate (Gate A) and between gate EZS-TMĐB domestic Workers told lies on the national route 9 in Tan (Gate B).
DD) goods from export to domestic EZS-TMĐB Lao Bao and vice versa: the goods from abroad go through Gate B on TMĐB Bảoo Labor-EZS do customs at port B; Goods from abroad into the EZS-TMĐB Lao Bao and goods from EZS-TMĐB Lao Bao abroad through A port in the port's customs procedures a. e) exports of domestic goods from abroad via A portal or the goods from overseas through A portal into the inland Customs procedures under current rules at A port or at the Customs Bureau outside the gate. The event procedure in the Customs Bureau in addition to the Customs gate made according to the regulations on goods moving gate.
In addition to the above provisions, the parties concerned must perform other obligations stipulated in the customs law, the law on the export tax, import tax and other documents related to export and import activities.
II. SPECIFIC PROVISIONS a. for goods and services: 1. On the export tax, import tax: a) goods from abroad, from entering domestic EZS-TMĐB Lao Bao is not filed tariffs. Private cars under 24 seats not because business is business and production base in EZS-Lao Bao TMĐB import into TMĐB-EZS Lao Bao then make payment in accordance with the current legislation.
b) goods from EZS-TMĐB Lao Bao entered Vietnam: domestic-goods originating from abroad must pay import tax under current rules.
-Goods manufacturing, processing, recycling, assembled in EZS-Lao Bao TMĐB if the value of the goods of ASEAN origin constitute from 30% or more, is confirmed by the certificate of origin of goods to ASEAN-Model D and eligible according to the rules then applicable tax rate preferential import tariffs CEPT when entering into Vietnam's interior.
-The goods from EZS-Lao Bao TMĐB imported to Vietnam if domestic origin produced in Laos are reduced tariffs on the basis of the text of the Treaty signed between the two Governments and the writing guide.
-The goods belonging to the category of goods originating EZS-TMĐB by the Lao Bao in Quang Tri province people's Committee issued under each period (referred to as category goods made in EZS-TMĐB Lao Bảo) not filed tariffs when imported into Vietnam's Interior, including: agricultural goods produced by the population in EZS-Lao Bao TMĐB; Manufacturing goods, processing, recycling, assembled in EZS-Lao Bao TMĐB if not using raw materials, imported components from abroad.
-Goods manufacturing, processing, recycling, assembled in EZS-TMĐB Workers have used raw materials, components and accessories imported directly from overseas (excluding goods imported from Vietnam have used domestic raw materials, component parts imported from overseas), when imported into Vietnam's Interior only to pay the import tax for the fuel , imported components from abroad constitute in such goods.

The base to determine the import duties to be paid for the raw materials, import components from abroad constitutes in the goods enter into the Interior of Vietnam is: Tax Rates determine the defining according to current rules; The number of imported goods into the Interior of Vietnam; The import tax for each type of raw material, components and accessories. Tax rates and tax rates applicable at the time of open declarations imported into the hinterland.
Business, personal business manufacturing facility in EZS-TMĐB Lao Bao has the duty to register with the customs of the category of goods imported as raw materials for the production of imported goods and domestic norms on raw materials, components and accessories used for the production of imported goods prior to import into the hinterland.
c) goods manufacturing, processing, recycling, assembled in EZS-Lao Bao TMĐB when exporting to foreign countries not to export tax.
d) domestic goods from Vietnam brought in EZS-Lao Bao TMĐB not export tax.
DD) goods transshipped through EZS-TMĐB Lao Bao to export abroad must pay tax according to the current rules.
2. value added tax: businesses and individuals with business production facility in EZS-TMĐB Lao Bao used the invoice value according to the current rules, perform registration, Declaration, the value added tax for implementation of value added tax under the provisions of this circular. For these cases the goods do not have to pay tax, the value added in the value added tax invoice, value-added tax line be crossed (x). Specifically the following: a) for goods, services imported from abroad in EZS-TMĐB Lao Bao is not subject to value added tax. Private cars under 24 seats not because business is business and production base in EZS-Lao Bao TMĐB import into TMĐB-EZS Lao Bao then make payment in accordance with the current legislation.
b) goods, services from EZS-Lao Bao TMĐB export abroad are not subject to value added tax; Goods and services from Vietnam domestic export in EZS-Lao Bao TMĐB enjoy value-added tax is 0%. Value added tax refunds made under the provisions of the current law.
c) goods, services of the circulation in the internal EZS-TMĐB Lao Bao is not subject to value added tax.
d) goods, services from EZS-TMĐB include domestic Workers are subject to value added tax. Specifically as follows:-for the goods belonging to the category of goods origin EZS-TMĐB Lao Bao, EZS-TMĐB enterprises in Lao Bao made declarations, value added tax with the tax authorities according to the current rules as domestic business.
-For other goods, the organizations or individuals within the territory of Vietnam (domestic business) or a business importing EZS-TMĐB Lao Bao (in the case of goods carried into the domestic direct sale) must implement customs procedures and submit VAT for imports under current rules.
3. special consumption tax: a) the goods or services subject to special consumption tax are produced, consumed in EZS-TMĐB Lao Bao is not subject to special consumption tax.
b) goods or services subject to special consumption tax are imported into the EZS-TMĐB Lao Bao is not subject to special consumption tax, include: goods and services subject to special consumption tax from overseas enter the EZS-Lao Bao TMĐB; The goods or services subject to special consumption tax from entering domestic EZS-TMĐB Lao Bao.
Private cars under 24 seats made pay tax according to the provisions of the current law.
c) goods or services subject to special consumption tax from EZS-TMĐB Lao Bảo exports abroad is not subject to special consumption tax.
d) goods or services subject to special consumption tax from EZS-TMĐB domestic Vietnam Lao Bao entered must bear special consumption tax for imports under current rules.
e) goods subject to special consumption tax if the borrowed lines, transit via the Lao Bao border gate EZS-TMĐB on the basis of bilateral, multilateral agreements concluded or local branches are prime allows is not subject to special consumption tax.
4. Customs procedures: 4.1. For goods imported from abroad in EZS-TMĐB Lao Bảo: a) imported into the EZS-Lao Bao TMĐB port A:-business and individual business establishments in EZS-TMĐB Lao Bảo is responsible for customs declarations, customs filing in accordance with the current rules for each type of import goods on the basis specified in point 4 Section I of this circular.
-The customs ports A make solving the procedures required under the current rules for each type of goods. In the case of goods subject to fact check the coordination with the Customs gate Densavanh (Laos) reality check in the generic test locations and solve through according to current rules.
b) imported into the EZS-Lao Bao TMĐB through the Gate B: follow the current regulations on imported goods transshipped.
4.2. for the goods imported from abroad to Vietnam through A portal on the domestic and export domestic goods from abroad through the port A: follow the current rules.
4.3. for goods from export to domestic EZS-Tb TMĐB Said: the customs procedure only when required. Customs procedure as follows: a) business case, domestic individuals registered as customs procedures at the Customs Gate B: business, domestic individuals are responsible for customs declarations, customs filing as prescribed for each type of export. The case of internal goods transport between businesses with branches in and outside the EZS-TMĐB Lao Bao, is replaced by purchase contract document repository. The Customs port B is responsible to fulfill the export procedures for domestic enterprises as prescribed for each type of export.
b) business case, individuals registered domestic export declaration at the Customs Bureau gate internal: customs procedures follow the current regulations for exports moved the gate. The Customs Port B performing tasks of customs gate export for export move the gate (except the real confirmation).
4.4. for the goods from EZS-Lao Bao TMĐB export abroad: a) via serial port B: follow the current regulations for exports moved the gate.
b) Through A Portal: implementation of registration procedures at the Customs port a. Customs conducted A port customs according to the current rules for export.
4.5. From EZS-TMĐB domestic Workers include: a) for goods in DMHH made in EZS-TMĐB Lao Bao is exempt of customs procedures but must declare the number of goods with the Customs and subject to the supervision of the Customs authorities.
b) with respect to other goods must make full customs procedures, in particular as follows: – business, personal business and production base in EZS-TMĐB Lao Bao (the seller) has the responsibility to provide domestic individual enterprise (the buyer) full of vouchers, invoices and other documents prescribed by the Customs authorities to business customs declaration domestic Customs filing, as prescribed for each type of import customs at port B.

-Customs port B is responsible for customs procedures for goods imported by businesses, local individuals as prescribed. The case had been put on foreign goods EZS-TMĐB Lao Bao to continue importing into the Interior of the same category of goods is in a category of the goods are exempt from customs by EZS-TMĐB Lao Bao reported, but businesses and individuals not clearing customs, the port customs agency business requirements B , personal identification that prove about the origin of the shipment; breaking and processing the import procedures for shipment as prescribed by law; at the same time, inform the Management Board EZS-TMĐB Lao Bao to take measures to manage or exclude from the index of goods made in EZS-TMĐB Lao Bao.
4.6. for goods processing: customs procedures for goods that enterprises, individual business establishments in EZS-Lao Bao TMĐB work for foreign traders, enterprises, individual business establishments in EZS-TMĐB Enterprise rental Homeland Security Employees and vice versa is done according to the current rules.
4.7. temporary export goods re-entering; temporary import-re-export; transfer; transit and transport: customs procedures for temporary export goods re-entering; temporary import-re-export; transfer; transit and transportation follow the provisions of article 11 regulation EZS-Lao Bao TMĐB attached to decision 11/2005/QD-TTg dated January 12, 2005 by the Prime Minister and the instructions of the Ministry of Commerce.
B. for investment projects in EZS-TMĐB Lao Bảo: 1. enterprise income tax: a) The investment project to form the basis of new business production in EZS-TMĐB Lao Bao applied tax rate the corporate income tax of 10% during operation of the project , the enterprise income tax exemption during 4 years since taxable income; 50% reduction of corporate income tax payable in the next 9 years.
Procedure to enjoy enterprise income tax reduction implemented as specified in circular No. 128/2003/TT-BTC on December 22, 2004 of the Ministry of finance.
b) for investment projects in the construction of new production lines, expansion, technological innovation, improve the ecological environment, raise production capacity:-tax tax for the income increase due to the project brings: follow prescribed in points 5.1.4 Circular No. 88/2004/TT-BTC dated 1/9/2004 of the Ministry of finance and the other provisions of the law current.
-Long term, the tax reduction for the extra income brought by the project: The project is not in the list A of the attached Decree 164/2003/ND-CP dated December 22, 2003, the Government's corporate income tax exemption for 1 year for the extra income brought by investment and 50% tax 2 next year. The projects in the list A of the attached Decree 164/2003/ND-CP dated December 22, 2003, the Government's corporate income tax exemption for 3 years for the extra income brought by investment and 50% tax for the next seven years.
-The accounting income increase due to the construction of new production lines, expansion, technological innovation, improve the ecological environment, raise production capacity to bring implementation as defined in Point 7, circular No. 88/2004/TT-BTC dated 1/9/2004 of the Ministry of finance and the other provisions of the current law.
c) Organization, individual manufacturing, trading of goods and services; businesses have foreign capital and foreign parties involved in business cooperation contracts operations EZS-TMĐB in Lao Bao, after settlement with the tax authorities of that loss shall be transmitted to the following year to minus on taxable income. Time was moving the hole no more than 5 years, since the year following the year incurred losses. Business establishments have incurred losses are planning to move to the hole and registered plans to convert the hole with the tax authorities according to the applicable regulations.
d) taxable income incomes from the transfer of land use right or land rent right associated with infrastructures on land architecture, must pay taxes according to the income specified in section C of the circular No. 128/2003/TT-BTC dated December 22, 2003 guiding the implementation of Decree No. 164/2003/ND-CP dated December 22, 2003 detailing the Government's enforcement of the income tax act the business.
2. Preferential land rent money for projects investing in EZS-TMĐB Lao Bảo: organizations and individuals who have investment projects in EZS-TMĐB Lao Bao are free in 11 years from the date of contract for leasing land and enjoy the land by 30% land rental applicable to the mountainous district of Quang Tri province since the twelfth year onward.
The Organization, individuals are responsible for the tax administration to direct the investment license or certificate of investment incentives, business registration certificate by the competent authorities, which clearly long time, reducing land rental to enjoy preferential treatment.
3. Preferential loans for Vietnam: the business investments in all economic sectors to invest in the production, business in EZS-TMĐB Lao Bảo is considering development assistance Funds for the State's credit loans according to the current rules on credit for investment development of the State.
4. other taxes, fees and charges: other taxes, charges and fees, follow the rules in the tax code, encouraging domestic investment Law (Amendment), the law on foreign investment in Vietnam, the Ordinance on fees and charges and other legal texts.
C. for individuals, residents living, working in EZS-TMĐB Lao Bao and tourists in EZS-TMĐB Lao Bảo: 1. Individuals working in EZS-Lao Bao and TMĐB in the subject of income tax for high income earners under the provisions of the law be reduced 50% tax.
2. domestic and foreign tourists in the audience in clause 5, article 23, decision 11/2005/QD-TTg when on EZS-TMĐB Lao Bảo is allowed to purchase goods tax free imports brought into the hinterland with the total value of the goods does not exceed 500,000 VND/person/day. If the total value of goods purchased exceeding the above rules, who has the goods to pay the import tax for the exceeded the norms prescribed by the current legislation. Customs authorities collect tax directly for the part exceeding the norm by writing on receipts, are not required to declare to customs declarations.
3. Residents living, working in EZS-TMĐB Break when purchasing goods originating from foreign imports put into domestic taxed imports under current rules. EZS-management TMĐB Lao Bao issued bylaws regulating the responsibility of coordinating the relevant agencies on the area with the Customs to supervise, manage the flow of goods between residents EZS-TMĐB Lao Bao and inland to avoid the evils of smuggling.
4. Passengers enter Vietnam via the Lao Bao border gate with a passport by the competent State agencies of Vietnam or oversea level, when in EZS-TMĐB Lao Bao in Vietnam are allowed inland duty free goods as stipulated in the Decree 68/2002/ND-CP dated 19/7/2002 by the Government about the baggage limit the exit entry and importing gifts are tax free. Goods, luggage, person's Forex entry, exit, transit travel through EZS-TMĐB Lao Bao to do the procedure at customs ports A, B must pass under the supervision of the Customs Gate B. 5. Means of transport, entry, transit through the EZS-TMĐB Lao Bảo: a) From EZS-TMĐB Lao Bảo exit abroad and from abroad to enter EZS-Lao Bao TMĐB through A gateway:

Customs procedures are performed according to the current rules as for the transport means of entry, exit through the gate roads in Vietnam. Particularly for foreign cars in EZS-TMĐB Vietnam lao Bao or cars passing through a commercial area Densavanh (Laos) to receive the goods, delivery and return of the day is not publicly filed automobile export declarations, entry across the border by road, A port in the customs bodies as means of exit the entry. Case of need reality check for vehicles exiting the port A Customs Agency, in coordination with the Customs gate Densavanh (Laos) reality check at check points in common to customs regulations. For foreign cars have steering wheels on the right to circulate within the EZS-TMĐB Lao Bao is in compliance with the international agreement Vietnam signed or joined.
b) From EZS-TMĐB Lao Bao in the hinterland through port B: make customs procedures at the Customs port B are as follows:-customs procedures for vehicles made under the provisions of the Customs accord with the provisions of the current law.
-The Customs Gate B opens the window track for each type of media in accordance with regulatory requirements.
c) The motor vehicle registration number plates road Lao Bao, if sold on the Interior to comply with the current rules on importing goods of Vietnam and must pay tax according to the provisions of the law. Customs procedures when bringing the domestic media to be made at the customs ports B. D. Development of infrastructure in EZS-1 Tb TMĐB. Investment from the State budget to build infrastructure in EZS-TMĐB Lao Bảo: EZS-Lao Bao TMĐB enjoy preferential regime on investment in infrastructure construction as for gate Economic Zones. The construction of buildings, critical infrastructure for the operation of the EZS-Lao Bao TMĐB from the State budget (hereinafter abbreviated as GOVERNMENT EXCESSIVE) was done according to the regulations on the management of construction and GOVERNMENT EXCESSIVE Laws, specifically the following: 1.1. Range, the object of investment from GOVERNMENT EXCESSIVE GOVERNMENT EXCESSIVE support only:-to construction investment for the public infrastructure works of the whole EZS-TMĐB Lao Bao, not including infrastructure dedicated to each of the functional areas in EZS-Lao Bao TMĐB, except the construction of essential infrastructure for operations EZS-TMĐB of Lao Bao is the approval authority.
-Investment support from GOVERNMENT EXCESSIVE to build CSHT EZS-TMĐB Lao Bảo is done according to the project is planned to be approved by the authority.
-Management of EZS-TMĐB Lao Bao is the focal plan of the local private equity balance construction from GOVERNMENT EXCESSIVE resources to build infrastructure in EZS-Lao Bao TMĐB; is the investor directly managing the project to build the infrastructure to be built by the GOVERNMENT EXCESSIVE capital investment within the EZS-TMĐB Lao Bảo as specified on the management current construction investment by the State.
1.2. Investment from GOVERNMENT EXCESSIVE to build the infrastructure: the central budget support is the goal for the province to invest in the construction of infrastructure of EZS-TMĐB Lao Bảo is assigned clearly in GOVERNMENT EXCESSIVE estimation in Quang Tri province for delivery. Along with the source of the central budget support Quang Tri province, the layout of the local budget estimation of annual investment in the infrastructure of the EZS-TMĐB Lao Bảo as defined in point 1.1 Category 1 D weather. The estimating, management, use and GOVERNMENT EXCESSIVE capital under GOVERNMENT EXCESSIVE regulation and guidance documents.
2. mode use the Land Fund to create infrastructure development: capital management-EZS TMĐB Lao Bao (Board of management) is the clue was given the annual plan targets and direct management of investment projects using capital from the Land Fund in EZS-Lao Bao TMĐB; hold a tender to select units have enough financial capacity, experience and prestige to the progress of the projects of infrastructure invested by venture capital from the Land Fund in EZS-TMĐB Lao Bao.
Construction management category of the project to build the whole infrastructure EZS-TMĐB Lao Bao used the Land Fund created capital to the Prime Minister for approval. The use of the Land Fund created which builds infrastructure, EZS-TMĐB Lao Bao made according to current rules.
3. Raising capital by issuing bonds to invest in infrastructure development EZS-TMĐB: Lao Bao in Quang Tri province people's Committee released works in water bonds to mobilize capital build CSHT in EZS-TMĐB Lao Bao. The issuance of bonds of Quang Tri province people's Committee's work made under the provisions of Decree No. 141/2003/CP dated 20/11/2003 by the Government on the regulations issued Government bonds, Government-guaranteed bonds and bonds of local government, and other mobilization forms prescribed by law.
4. Invest CSHT from ODA: The other infrastructure works of the EZS-TMĐB Lao Bao to be put into a category called ODA and other forms of raising capital as defined in article 7 of regulation EZS-Lao Bao TMĐB attached to decision No. 12/2005/QD-TTg dated January 12, 2005 by the Prime Minister.
Timer mode rewards for the organizations and individuals who have known the investment from the source did not state budget: 1. Based on the ability to budget and effectively call capital, Chairman of the people's Committee of Quang Tri province decided to reward organizations and individuals who have known no capital investment in the State budget to invest in the socio-economic structures society in EZS-TMĐB Lao Bao in principle reward levels for this form of non-refundable capital call is higher than other forms of capital calls. The maximum bonus for the non-refundable aid is 1% of the total value of the non-refundable aid on capital and not to exceed 50,000 dollars.
Reward payments made after the project goes into operation, has a circulation of products on the market and investors had to contribute at least 50% of the capital commitment.
2. Funding used to reward for organizations, individuals have a known return on investment (not including capital from State budget sources) to invest in the economic and social structures in EZS-TMĐB Lao Bao was quoted from the source bonus of local budget and accounting on your bonus.
E. financial regime applicable to management EZS-1 Tb TMĐB. The Management Board is the local budget estimation, have active funding due to local budget guarantees. All revenues as defined by the Board of management are made payable to the State budget according to the regulations.
2. The Management Board is allowed to collect the fees, the fees corresponding to the tasks of the State management agency authorized under the regulations. When is the competent State bodies authorized to carry out the task, the Management Board is responsible for the notification and registration with the tax authority where the Headquarters Management Committee to do the procedure on filing the number of fees earned by performing the authorized duties.
III. IMPLEMENTATION 1. Department of Finance Tax Bureau, Quang Tri, Quang Tri, Quang Tri customs Bureau and the relevant units responsible for local performing and coordinating the implementation of the provisions of this circular.
2. Quang Tri province Customs Department is responsible for organizing the work against smuggling, trade fraud, prevent the illegal import of goods from EZS-TMĐB Lao Bao in the domestic and in other regions in the area of customs activities.

3. The Customs EZS-TMĐB Lao Bao made the task of monitoring, inspection of goods, means of transport, the prevention of smuggling, illegal transport of goods across the border; implementation of tax legislation for goods export and import; the Organization of customs stations according to the regulations, consistent with the geographic features of the EZS-TMĐB Lao Bao to perform tasks assigned.
4. The General Department of Customs pursuant to the regulations on customs procedures in this circular to formulate detailed rules about the procedures, customs procedures applied in EZS-TMĐB Lao Bao, reported the Ministry of Finance before enactment.
5. The General Department of tax and Customs Directorate is responsible for directing the tax Bureau in Quang Tri province, Quang Tri province customs Bureau building regulations coordination between tax authorities and customs agencies to implement this circular, ensure the work against local smugglers EZS-TMĐB Lao Bao.
6. Quang Tri provincial people's Committee has the responsibility to:-ensure the full implementation of the conditions specified in paragraph 3 of section I of this circular to EZS-TMĐB Lao Bao are applied to financial regulation mode in this circular. The case is not yet sufficiently specified conditions shall not apply.
-Directing the relevant authorities (border guard, police, customs, tax authorities, etc.) enhance coordination to implement measures to control, check against the acts of smuggling, trade fraud in EZS-TMĐB Lao Bao.
-After 2 years of implementing, in cooperation with the Ministry of finance conducted summative, reviews the application of some of the financial policy and customs in EZS-TMĐB Lao Bao.
7. This circular have effect after 15 days from the date The report and replacing circular No. 16/2002/TT-BTC on 08/02/2002 of the Ministry of Finance on financial mode applied in Lao Bao Trade Zone, Quang Tri province; Decision No 69/2003/QD-BTC dated 14/5/2003 by the Minister of finance regarding the issuance of regulations on customs procedures for goods exports, imports, transit; means of transport, entry, transit in the area of economic development and trade, Lao Bao in Quang Tri province. During implementation if having problems suggest reflection on the Ministry of finance to study the resolution./.