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THE MINISTRY OF TRADE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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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.

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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

 
HIỆU LỰC VĂN BẢN

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: Kiểm tra
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