Circular No. 01/2000/TT-BTM supplements Circular No. 26/1999/TT-BTM dated August 19, 1999 of the Ministry of Trade regarding the processing of goods abroad

Circular No. 01/2000/TT-BTM supplements the provisions on the processing of goods abroad for Vietnamese traders, no longer bound by the conditions set out in Section 6.b of Circular No. 26/1998/TT-BTM. This document applies to traders and export processing enterprises.

Document No.01/2000/TT-BTM
Document typeCircular
Issuing authorityMinistry of Industry and Trade
Signed byMai Văn Dâu — Thứ trưởng
Updated01/07/2026
SectorIndustry and Trade
FieldUncategorized
Issued date17/01/2000
Effective date01/02/2000
Expiry date—
StatusIn effect
✦ Smart summary

Circular No. 01/2000/TT-BTM supplements the provisions on the processing of goods abroad for Vietnamese traders, no longer bound by the conditions set out in Section 6.b of Circular No. 26/1998/TT-BTM. This document applies to traders and export processing enterprises.

Scope of application

Vietnamese traders and export processing enterprises

Key points

  • Vietnamese traders → no longer bound by the conditions for processing goods abroad stipulated in Section 6.b of Circular No. 26/1998/TT-BTM.
  • Export processing enterprises → may accept processing orders from Vietnamese traders.

🌐 Social impact of this document

  • Positive impact: Reduces barriers to cooperation between traders and export processing enterprises, enhancing the competitiveness of domestic businesses.
  • Negative impact: May lead to tax evasion or violation of import-export regulations.

❓ Frequently asked questions

Can Vietnamese traders place orders for processing goods abroad?

Yes, Vietnamese traders are no longer bound by the conditions set out in Section 6.b of Circular No. 26/1998/TT-BTM.

Who can export processing enterprises accept processing orders from?

Export processing enterprises may accept processing orders from Vietnamese traders.

To whom does this circular apply?

This circular applies to Vietnamese traders and export processing enterprises.

What issues may arise from no longer being bound by the conditions for processing orders?

Not being bound by these conditions may lead to tax evasion or violation of import-export regulations.

When does this circular take effect?

This circular takes effect fifteen days after the date of issuance.

Full text

MINISTRY OF TRADE

_________

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

________________

Number: 01/2000/TT-BTM

Hanoi, January 17, 2000

CIRCULAR

Supplementing Circular No. 26/1999/TT-BTM dated August 19, 1999 of the Ministry of Trade on outsourcing production of goods abroad

Regarding outsourcing production of goods abroad

______________________

 

Pursuant to Decree No. 57/1998/NĐ-CP dated July 31, 1998 of the Government detailing the implementation of the Law on Commerce concerning export, import, outsourcing production, and agency sales of goods with foreign countries, Circular No. 18/1998/TT-BTM dated August 28, 1998, and Circular No. 26/1998/TT-BTM dated August 19, 1999 of the Ministry of Trade guiding the implementation of the aforementioned Decree;

Considering the special nature of export processing enterprises established and operating under the Regulations on Industrial Zones, Export Processing Zones, and High-Tech Zones issued together with Decree No. 36/CP dated April 24, 1997 of the Government,
The Ministry of Trade supplements Circular No. 26/1998/TT-BTM dated August 19, 1999 of the Ministry of Trade on outsourcing production of goods abroad as follows:

Vietnamese traders may outsource production of goods with export processing enterprises without being bound by the conditions for outsourcing production of goods abroad stipulated in Section 6.b of Circular No. 26/1998/TT-BTM dated August 19, 1999 of the Ministry of Trade.

This Circular takes effect fifteen days from the date of signature./.

 

 

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

 

Mai Văn Dâu

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01/2000/TT-BTM
Circular No. 01/2000/TT-BTM supplements Circular No. 26/1999/TT-BTM dated August 19, 1999 of the Ministry of Trade regarding the processing of goods abroad
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