CIRCULAR guiding the implementation of decision No. 194/1999/QD-TTg on 27 September 1999 by the Prime Minister on the preparation, use and export support Fund management _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ executed decision No. 194/1999/QD-TTg on 27 September 1999 by the Prime Minister on the preparation, use and management of export support Fund The Ministry of finance instructed as follows: a. GENERAL PROVISIONS 1. Export support fund was established to implement the financial support and encourage enterprises to develop export business, search and expand markets, increase the competitiveness of Vietnam to export goods.
2. Pursuant to the policy, economic development tasks each period under the direction of the Government or the Prime Minister; the situation of particular upheaval in the country, outside of the market, prices, goods exported, the business situation and the financial results of the import-export business, the Ministry of Finance made the financial support for import and export enterprises have sufficient conditions as prescribed in this circular after the Exchange with the Ministry of Commerce DMP, Government, civil administration under the content, nature and relevance of the support account.
3. The business is done according to the instructions in this circular includes: import export trading business (mainly agricultural products), producers of goods directly exported and other enterprises according to the decision of the Prime Minister.
4. export support Fund has a separate account in the State Treasury. Remaining balance to date 12/10/1999 the price stabilization fund and additional sources for these items are made to fund extra price stabilization by decision No. 151/TTg dated 12 April 1993, the export Prize Fund by decision No. 764/QĐ-TTg dated 24/8/1998 of the Prime Minister is transferred to the account of the Fund to support exports.
B. SPECIFIC PROVISIONS i. REVENUES on EXPORT SUPPORT FUND: 1. Account currency price difference imports exports: 1.1. Principles of computer price difference: a) for imported goods is the difference between the selling price in the country was accepted with the market price of capital goods imports, including import prices are enough transportation costs, insurance costs to the port of import, import duties and other taxes according to the law.
With respect to the goods subject to import tax on capital goods imports prices above are determined by prices charged import tax, import tax and other taxes.
b) for export is the disparity between the actual export price (FOB price) with the price of capital goods exports, including reviews of actual export tax, nua and domestic fees.
With respect to the goods subject to the export tax on capital export price above is determined by the price of export tax and export tax.
c) weight to collect the price difference is the amount of real goods exports, imports recorded in invoices match the customs declarations.
d) time apply currency difference: according to the decision of the competent authority. Based on the time of registration of customs declarations do business filed this difference according to the regulations.
e) part price difference payable determined not to exceed 60% of the actual price disparity arises both for imports and exports. This submission clause is determined by a percentage (%) for each item:-with regard to imports, is the percentage (%) between the price difference must file with the actual import price, including shipping charges outside the country, insurance premiums reached the port of import.-with regard to imports, is the percentage (%) between the price difference must file with the actual export prices at the port of export , does not count the cost.
1.2. Other items not filed price difference include: goods exported, imported into export processing zones; equipment supplies imported goods under the law on foreign investment in Vietnam; export/import to make samples, advertising, exhibition fair; aid refundable and non-refundable; as gifts; cargo and baggage of the exit and entry.
1.3. According to the regulations of the Prime Minister. DMP Government hosted, in cooperation with the Ministry of finance, Ministry of Commerce, industry and Administration Committee that the people of the province, central cities follow the prices in both foreign and domestic, the detecting the difference in export prices, imported goods, goods category , rate, time, the Prime Minister decides the price difference.
1.4. The enterprise has the item in an have to submit price difference made the filing to the State budget through the account of export support Fund in the State Treasury.
2. Revenues from fees on 12/10/1999, including:-the bidding fees, import-export quotas.
-Fees for the export quotas, import.
-Set licensing fees and operation of representative offices of foreign organizations in Vietnam, foreign companies to open a branch in Vietnam.
-The fee for the certification of origin of goods.
The Agency has the function of making the currency the type of fees above are entitled to a maximum compensation of 10% (ten percent) of the actual fees obtained before payment to the State budget, to cost for the fee as specified in circular No. 54/1999/TT/BTC dated 10/5/1999 of the Ministry of Finance shall guide the implementation of Decree No. 11/1999/ND-CP 30/1/1999 of the Government about the fees in the State budget. The rest filed into the State budget through the account of export support Fund in the State Treasury.
3. the proceeds of the contribution of the import-export business for items that have the price difference of import and export goods but not yet apply currency price difference will by the Ministry of finance, the Ministry of Commerce in collaboration with the DMP the Government base on the situation of the market price of each of the items each time the ddiểm to specify the price difference , the level of contribution to inform the business done.
4. Revenues from other sources according to the decision of the Prime Minister.
The above revenue, when arisen are all on the State budget through the account of export support Fund in the State Treasury.
5. In addition to the revenues on, based on the mission, plans to export support Fund income, the balance transferred to the next year of the Fund, after the reunification with the Ministry of planning and investment, Ministry of finance planning process the Government additional levels for export support Funds in the estimation of the annual State budget.
II. content USE and EXPORT SUPPORT FUND MANAGEMENT: 1. content use export support Fund: a) support a part or the entire Bank loan interest rates for export-import businesses buy agricultural products exported by price or floor price guaranteed business for the producers are the Prime rules.
b) support a part or the entire portion of the difference in interest rates between short term lending rates of commercial banks and interest rate incentives for businesses importing and exporting agricultural products purchases waiting for export under the direction of the Prime Minister.
c) supports a part or the whole of the Bank loan interest rates for reserve duty business circulation under the direction of the Prime Minister.
d) supported in whole or in part, the difference in interest rates between short term lending rates of commercial banks and interest rate incentives for business acquisition, processing and export directly to export agricultural products according to the weather service, under the direction of the Prime Minister.

e) support a financial section has a time limit for some export loss due to the lack of competing, or might be at risk due to objective causes cause makes export-import business loss or temporary financial difficulty in the case: + the first goods exports + export goods for the new market search and not yet stable + The goods were purchased but not yet export was due to falling world prices surge.
+ Direct export goods production suffered temporary losses because of lack of competitiveness due to the mobilization of new investment.
g) partial support for import and export enterprises have contributed to the Foundation of export support (export price disparity filing import as defined in point 1 of section I of this circular) are now struggling financially due to market price fluctuations.
h) Rewards on the search engines and expanding export markets, new items produced for the first time join the export; export high quality products are international organizations recognized by the patentee; exports of products using more raw materials, domestic labour; export turnover and high efficiency.
I) other support according to the decision of the Prime Minister.
2. principles and procedures support review: a) for the case to be decided by the Prime Minister on the specific level of support for enterprises, the Ministry of Finance made the support for the business.
b) with respect to the case is the Government or the Prime Minister decided to support undertakings, the Ministry of finance in cooperation with the Government of the DMP, the Ministry of trade (depending on content as on the genus) and the related disciplines to consider identifying specific support level under direction or the Prime Minister's decision.
c) for the cases subject to the provisions of article 4 of decision 199/1999/QD-TTg of and point 1 of section II of this circular: proposed base of the business, the opinion of the agency sector management (Ministry, PPC, City), the Ministry of finance and prices Ministry of Commerce, Government (depending on content) identifies items that need support , method, timing and extent of support the Prime Minister's decision.
After the decision of the Prime Minister, the Ministry of finance in cooperation with the Ministry of Commerce, Government pricing Committee (depending on content) proceed silently plan records, figures to support review. The resulting base silently (the minutes of working professionals in The Union) and the comments of the Government of the DMP, the Ministry of trade (depending on content) the Minister of finance decides the support from export support Fund.
d) record review procedure: for cases of support specified in paragraph a, b, c, d 1 section II-lists import export inventory items need support in time are supported.
-Escrow loan statement, testimony from the Bank's interest income, the bank balance statement according to time certified by the Bank to buy or reserve, according to the weather service of items is supported.
Based on the record, the above documents, the Ministry of Finance (Department of Finance) and the ministries concerned proceed silently organization intended to report to the Minister of finance to consider and decide on the specific level of support for business.
For the case of support specified in paragraph e and g point 1 section II: report on the implementation of the import-export business to support and evaluate the implementation of the business.
Reports and other documents relating to the content, nature and each account support.
For the case of an export award prescribed in clause h point 1 section II.
Minister of Commerce, in coordination with the Finance Ministry to organize the reward and compensation decisions for the exporters of standard as specified in paragraph h of 1 section II of this circular.
e) procedure of export support Fund expenditure: based on the decision of the Prime Minister, the decision of the Minister of finance regarding support for the unit, the decision of the Minister of trade on compensation for exporters the prescribed standards, the Ministry of Finance made the procedure of export support Fund expenditure for the business.
III. FINALIZATION of the USE of EXPORT SUPPORT FUND: every year, the Ministry of Commerce has aggregate reward spending part responsibility for export, the Ministry of finance and is responsible for paying the export support Fund income to make the base reported the Prime Minister on the results of operations of the Fund. In case of export support Fund does not use up the balance of the funds will be transferred to the following year.
C. the ORGANIZATION MADE pursuant to the provisions of article 5 of decision 199/1999/QD-TTg on 27 September 1999 by the Prime Minister, to ensure the proper implementation of the decision of the Prime Minister, in addition to the provisions of this circular, the exporters, the importers have to follow the instructions of the regulations of the Ministry the following departments: 1. The decision to trade the reward for the exporters of standard as specified in paragraph h of 1 section II of this circular.
2. Guidance of DMP Government on the currency price difference, the list of goods, the percentage of time currency ... for exports, imports; guide the long falling currency price difference for the item list items do not have to file the fare stipulated in article 3 of decision 199/1999/QD-TTg. 3. The instructions of the Ministry of industry, management of the people's committees of provinces and cities under central in building export strategy for each specific commodity, the ability to export conditions, according to each period make sure export, expand markets, increase the competitiveness of export goods of Vietnam , make sure the export, import, increased revenue for the State budget, at the same time limiting the lowest risks in the process of import-export business.
This circular has effect from the date of the decision 194/1999/QD-TTg dated 27 September 1999 by the Prime Minister in effect. All previous provisions contrary to the provisions of this circular are repealed.
In the process, if there are problems the agencies, enterprises need timely reflection with the Finance Ministry to revise, Supplement to suit the actual situation in order to ensure the use and management of export support Funds effectively, the right purpose.