THE MINISTRY OF TRADE | SOCIALIST REPUBLIC OF VIET NAM |
No: 26/1999/TT-BTM | Hanoi, August 19, 1999 |
CIRCULAR
SUPPLEMENTING THE TRADE MINISTRY’S CIRCULAR NO. 18/1998/TT-BTM OF AUGUST 28, 1998 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 57/1998/ND-CP OF JULY 31, 1998 WHICH DETAILS THE IMPLEMENTATION OF THE COMMERCIAL LAW REGARDING THE GOODS IMPORT, EXPORT, PROCESSING AS WELL AS SALE AND PURCHASE AGENCY ACTIVITIES WITH FOREIGN COUNTRIES
To realize the provisions in Section II, Chapter III of the Government’s Decree No. 57/1998/ND-CP detailing the implementation of the Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries;
Pursuant to Circular No. 18/1998/TT-BTM of August 28, 1998 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 57/1998/ND-CP of July 31, 1998, which details the implementation of the Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries;
The Ministry of Trade hereby guides the supplement to Section 6 (ordering goods processing overseas), Part II (on processing activities with foreign traders) of the above-mentioned Circular No. 18/1998/TT-BTM as follows:
6. Ordering goods processing abroad:
a) Vietnamese traders of all economic sectors may order the overseas processing of goods according to the provisions of Vietnamese legislation and law of the goods-processing countries.
b) Overseas processed products are mainly for export or consumption at the goods-processing countries. In cases where the processed products shall be re-imported into Vietnam, the traders are entitled to order the processing only of parts which have not yet been made in Vietnam or which have been produced in Vietnam but fail to meet the quality requirements.
...
...
...
d) Goods temporarily exported for the performance of processing contracts (including machinery, equipment, supplies, raw materials and auxiliary materials) and the processed products shall be re-imported into Vietnam shall be exempt from import and export tax. In cases where the above-said processed products are not re-imported into Vietnam, the export tax on goods already exported for processing must be paid.
e) In cases where the processed products re-imported into Vietnam partly consist of supplies, raw materials and auxiliary materials bought overseas for the processing, such part of supplies, raw materials and auxiliary materials must be subject to import tax.
This Circular takes effect 15 days after its signing
FOR THE MINISTER OF TRADE
VICE-MINISTER
Mai Van Dau
- 1Circular No. 20/2001/TT-BTM of August 17, 2001, guiding the implementation of The Government’s Decree No. 44/2001/ND-CP of August 2, 2001 which amends and supplements a number of articles of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the commercial law regarding activities of goods export, import, processing and sale/purchase agency with foreign countries.
- 2Decree no. 44/2001/ND-CP of August 02, 2001 amending and supplementing a number of articles of the government''s decree no. 57/1998/nd-cp of july 31, 1998 detailing the implementation of the commercial law regarding activities of goods import, export, processing and sale/purchase agency with foreign countries
- 3Circular No. 07/2000/TT-TCHQ of November 02, 2000 guiding the implementation of chapter iii of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the commercial law regarding the goods import, export, processing, and sale - purchase agency activities with foreign countries
- 4Circular No. 03/1998/TT-TCHQ of August29, 1998 guiding the implementation of chapter iii of Decree No. 57/1998/ND-CP of July 31, 1998 of The Government detailing the implementation of the commercial Law regarding the goods import, export, processing, and sale and purchase agency activities with foreign countries
- 5Law No. 58/1997/L-CTN of May 10, 1997 The Commercial Law
- 1Circular No. 07/2000/TT-TCHQ of November 02, 2000 guiding the implementation of chapter iii of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 detailing the implementation of the commercial law regarding the goods import, export, processing, and sale - purchase agency activities with foreign countries
- 2Circular No. 03/1998/TT-TCHQ of August29, 1998 guiding the implementation of chapter iii of Decree No. 57/1998/ND-CP of July 31, 1998 of The Government detailing the implementation of the commercial Law regarding the goods import, export, processing, and sale and purchase agency activities with foreign countries
- 3Decree of Government No. 57/1998/ND-CP, promulgated by the Government, detailing the implementation of the commercial law regarding the goods import, export, processing, and sale and purchase agency activities with foreign countries
- 4Law No. 58/1997/L-CTN of May 10, 1997 The Commercial Law
Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries
- Số hiệu: 26/1999/TT-BTM
- Loại văn bản: Thông tư
- Ngày ban hành: 19/08/1999
- Nơi ban hành: Bộ Thương mại
- Người ký: Mai Văn Dâu
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 03/09/1999
- Ngày hết hiệu lực: 04/02/2007
- Tình trạng hiệu lực: Hết hiệu lực