Circular No. 08/2007/TT-BTC guiding financial regulations and customs procedures applicable at the Nghi Son Economic Zone, Thanh Hoa Province.

CIRCULAR

Circular No. 08/2007/TT-BTC of the Ministry of Finance guiding financial regulations and customs procedures applicable at the Nghi Son Economic Zone, Thanh Hoa Province.

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Pursuant to the State Budget Law;

Pursuant to laws and ordinances on taxes, fees, and charges;

Pursuant to Decision No. 102/2006/QD-TTg dated May 15, 2006 of the Prime Minister regarding the establishment and issuance of operational regulations for the Nghi Son Economic Zone, Thanh Hoa Province;

The Ministry of Finance guides financial regulations and customs procedures applicable at the Nghi Son Economic Zone as follows.

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. Scope of Application:

Financial regulations and customs procedures stipulated in this Circular (hereinafter referred to as financial regulations) shall be applied within the territory of the Nghi Son Economic Zone, Thanh Hoa Province (hereinafter referred to as the Nghi Son Economic Zone).

The financial regulations stipulated in this Circular shall only apply to business activities conducted within the territory of the Nghi Son Economic Zone. In cases where organizations and individuals conduct business activities both within the Nghi Son Economic Zone and within the mainland of Vietnam, they must separately account for their business activities within the Nghi Son Economic Zone as the basis for determining the applicable financial regulations.

Foreign-invested enterprises and foreign parties participating in joint venture contracts that have been granted investment licenses; domestic business establishments that have been granted Investment Preference Certificates at the Nghi Son Economic Zone before the effective date of Decision No. 102/2006/QD-TTg dated May 15, 2006 of the Prime Minister (hereinafter referred to as Decision No. 102/2006/QD-TTg) but have not yet fully enjoyed preferential policies shall enjoy the preferential policies prescribed in this Circular for the remaining period of preferential treatment. In cases where projects have higher preferential levels than those prescribed in this Circular, such preferential treatments shall continue to be implemented according to the Investment License for the remaining duration of the project.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

The subjects to whom this Circular applies are investors belonging to various economic sectors operating in accordance with the Law on Investment, the Law on Enterprises, the Law on Cooperatives, individual business households, and independent practitioners, as well as organizations and individuals engaged in business activities in accordance with Vietnamese law.

3. Definitions:

In this Circular, the following terms are understood as follows:

- Duty-free zone: is a geographic area separated by a physical barrier from other functional zones of the Nghi Son Economic Zone as provided for in Articles 7 and 8 of the Operational Regulations of the Nghi Son Economic Zone issued together with Decision No. 102/2006/QD-TTg.

- Functional zones: include industrial zones, port areas and port-related services, tourism and entertainment areas, residential and central urban areas within the Nghi Son Economic Zone (excluding export processing zones) identified in the Master Plan of the Nghi Son Economic Zone approved by the Prime Minister.

- Mainland Vietnam: includes functional zones within the Nghi Son Economic Zone and the rest of the territory of Vietnam (excluding duty-free zones defined in Clause 1, Article 5 of the Law on Export Tax and Import Tax 2005, and Clause 2, Article 1 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, hereinafter referred to as other duty-free zones).

- Customs control gate: The duty-free zone has two customs control gates: Gate A at the border between the duty-free port and the sea; Gate B at the border between the duty-free port and the mainland.

- List of goods originating from the duty-free zone: Is a list of goods issued periodically by the Management Board of the Nghi Son Economic Zone (hereinafter referred to as the Management Board), including goods produced, processed, recycled, or assembled in the duty-free zone without using imported raw materials or components from abroad.

4. Conditions for applying financial regulations related to the duty-free zone:

Financial mechanisms prescribed for the duty-free zone within the Nghi Son Economic Zone shall only apply when the duty-free zone satisfies the following conditions simultaneously:

- There is a physical barrier ensuring isolation of activities within the duty-free zone from other functional zones within the Nghi Son Economic Zone;

- Within the duty-free zone, there are no residential areas, nor any permanent or temporary residents (including foreigners);

- There is a customs authority supervising and inspecting people, goods, and means of transport entering and exiting the duty-free zone.

5. Some general provisions on customs procedures for the duty-free zone:

a) Organizations and individuals operating within the duty-free zone may export to and import from abroad all goods and services not prohibited by Vietnamese law. Policies on export and import items are carried out in accordance with the Prime Minister's regulations on managing exports and imports of goods during each period and the implementing guidelines of relevant ministries and agencies. The export and import of goods listed in the restricted export-import list and goods subject to limited trade shall be carried out in accordance with the guidance of the Ministry of Commerce.

b) Every six months, enterprises within the duty-free zone are responsible for submitting to the customs authority a report on the settlement of materials, raw materials, exported and imported goods during the period, and a stock report on production inputs and outputs. The customs authority will check and compare these reports and send them to the tax authority for verification and determination of taxes payable.

c) Goods, luggage for export, import, transit; means of transport for departure, arrival, and transit at the duty-free zone, regardless of the type, shall follow the customs procedures specified for that type.

d) Goods for export, import, transit; means of transport for departure, arrival, and transit through the duty-free zone can only pass through Gate A and Gate B.

đ) Goods from abroad passing through Gate B, goods from the mainland exporting into the duty-free zone and vice versa, shall handle customs formalities at Gate B; Goods from abroad entering the duty-free zone and goods from the duty-free zone going to abroad through Gate A shall handle customs formalities at Gate A.

e) Goods from the mainland exporting to abroad through Gate A or goods from abroad through Gate A entering the mainland shall handle customs formalities according to current regulations at Gate A or at the customs office outside the port. If handled at the customs office outside the port, customs procedures shall be carried out according to the regulations on goods transferred from one port to another.

f) In addition to the provisions on customs procedures mentioned above, the relevant parties must fulfill other obligations prescribed in the Customs Law, the Export Tax Law, the Import Tax Law, and other documents related to export and import activities.

6. Investment incentives principle:

Projects investing in the Nghi Son Economic Zone shall enjoy the maximum incentives provided for projects investing in areas with particularly difficult socio-economic conditions as stipulated in the Investment Law, the Corporate Income Tax Law, the Value Added Tax Law, and incentives under international treaties, bilateral and multilateral trade agreements to which Vietnam is a party.

Where different legal regulations provide different levels of incentives for the same issue, the higher-ranking legal document's incentive level shall be applied.

Where different legal regulations issued by the same authority provide different provisions on the same issue, the regulation of the later-issued document shall be applied.

II. SPECIFIC PROVISIONS

1. Tax policy for the Nghi Son Economic Zone:

1.1. Corporate Income Tax:

a) Domestic and foreign organizations and individuals' investment projects to establish new production and business establishments in the Nghi Son Economic Zone shall enjoy a corporate income tax rate of 10% for 15 years from the date the project begins operations; they shall be exempted from corporate income tax for 04 years from the date taxable income is generated; and they shall have their tax payable reduced by 50% for the next 09 years.

b) Domestic and foreign organizations and individuals' investment projects in the Nghi Son Economic Zone in high-tech fields meeting the provisions of Clause 2, Article 5 of Decree No. 99/2003/ND-CP dated August 28, 2003 of the Government on the issuance of the High-Tech Zone Regulation; domestic and foreign organizations and individuals' investment projects in the Nghi Son Economic Zone with large scale and significant importance to industry development, sectoral development, or regional economic and social development shall enjoy a corporate income tax rate of 10% throughout the implementation period of the project.

c) Production and business establishments investing in building new production lines, expanding scale, updating technology, improving ecological environment, and enhancing production capacity shall comply with current laws.

d) Income subject to corporate income tax from land use rights transfer and land lease rights transfer shall be taxed according to the guidelines set out in Part C of Circular No. 128/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Corporate Income Tax Law.

đ) To implement corporate income tax incentives, organizations and individuals with investment projects in the Nghi Son Economic Zone must submit copies of the Business Registration Certificate (for domestic enterprises) or Investment License (for foreign-invested enterprises) to the tax authority where the enterprise declares and pays taxes. Corporate income tax incentives shall only apply to production and business establishments that fully comply with accounting records, invoices, and documents registered and declared for tax purposes.

e) During operation, if a company incurs losses after settlement with the tax authority, it may carry forward the loss to subsequent years to offset against taxable income. The carry-forward period shall not exceed 5 years.

f) Enterprises are responsible for registering with the tax authority where they declare and pay taxes regarding the period during which they enjoy corporate income tax exemptions and reductions as stipulated herein.

1.2. Export Tax, Import Tax:

a) Goods exported or imported in the following cases are not subject to export tax or import tax:

- Goods exported from the Non-Tariff Zone to outside the country; Goods imported from outside the country into the Non-Tariff Zone and solely used within the Non-Tariff Zone;

- Goods transferred between Non-Tariff Zones or sold to other Non-Tariff Zones and vice versa.

- Other goods not subject to export tax originating from within Vietnam brought into the Non-Tariff Zone.

b) Goods subject to export tax originating from within Vietnam brought into the Non-Tariff Zone must pay export tax and follow the current export procedures.

c) Goods imported from the Non-Tariff Zone into Vietnam's mainland must pay import tax according to the following rules:

- Goods originating from abroad must pay import tax according to the current regulations.

- Goods produced, processed, recycled, or assembled in the Non-Tariff Zone shall be subject to the preferential ASEAN Trade in Goods Agreement (CEPT) tariff rate if they meet the current conditions.

- Goods listed in the Non-Tariff Zone Origin List brought into the mainland do not need to pay import tax.

- Goods produced, processed, recycled, or assembled in the Non-Tariff Zone within the Nghi Son Economic Zone using raw materials and components directly imported from abroad (excluding goods imported from within Vietnam using raw materials and components imported from abroad) when imported into Vietnam's mainland only need to pay import tax on the portion of raw materials and components imported from abroad constituting the goods.

The basis for determining the import tax payable on the portion of raw materials and components imported from abroad constituting goods imported into the mainland is:

The tax value determined according to current regulations; the quantity of goods imported into the mainland; the import tax rate applicable to each type of raw material and component. The tax value and tax rate shall be applied at the time of opening the import declaration. Organizations and individuals engaged in production and business have the responsibility to register with the Customs Authority regarding the list of imported goods used as raw materials for producing imported goods and the quota of raw materials and components used to produce imported goods before importing them into the mainland of Vietnam.

The value of raw materials and components imported constituting each unit of goods imported into the mainland shall be determined according to the regulations on the import tax value of imported goods at the time of importation into the mainland of Vietnam.

d) Projects for production investment within the Nghi Son Economic Zone by domestic and foreign organizations and individuals shall be exempted from import tax on raw materials, spare parts, components, and semi-finished products that have not yet been produced domestically for five years, starting from the date of commencement of production.

The procedures, documentation for tax exemption, declaration, and settlement of import tax in this case shall be carried out in accordance with the Law on Export Tax and Import Tax; Decree No. 149/2005/NĐ-CP dated December 8, 2005, and Circular No. 113/2005/TT-BTC dated December 15, 2005 of the Ministry of Finance guiding the implementation of export tax and import tax.

đ) Domestic and foreign organizations and individuals engaged in production and business activities within the Non-Tariff Zone importing raw materials, spare parts, goods from abroad but not fully utilized and by-products still having commercial value are permitted to sell them into the domestic market of Vietnam after completing customs formalities and paying import tax according to current regulations.

1.3. Special consumption tax:

a. Goods and services subject to special consumption tax produced, consumed within the Non-Tariff Zone or imported from abroad into the Non-Tariff Zone and vice versa are exempt from special consumption tax. However, passenger cars with less than 24 seats must pay the special consumption tax according to the general current regulations.

b. Goods and services subject to special consumption tax exported from the domestic market of Vietnam to the Non-Tariff Zone are exempt from special consumption tax. However, passenger cars with less than 24 seats must pay the special consumption tax according to the general current regulations.

c. Goods and services subject to special consumption tax transferred between the Non-Tariff Zone and other Non-Tariff Zones or vice versa are exempt from special consumption tax.

d. Goods subject to special consumption tax imported from the Non-Tariff Zone into the domestic market of Vietnam must pay the special consumption tax on imported goods according to current regulations.

1.4. Value Added Tax (VAT):

Enterprises in the Nghi Son Economic Zone may use VAT invoices according to current regulations, register, declare, and pay VAT as stipulated in this Circular for cases where VAT is payable. For goods and services not subject to VAT, the VAT column in the VAT invoice shall be crossed out (x). Specifically, as follows:

a) Goods and services produced and consumed within the Non-Tariff Zone and imported from abroad into the Non-Tariff Zone and vice versa are exempt from VAT.

b) Goods and services transferred between the Non-Tariff Zone and export processing zones and vice versa are exempt from VAT.

c) Goods and services exported from the domestic market of Vietnam to the Non-Tariff Zone enjoy a zero percent VAT rate.

d) Goods and services imported from the Non-Tariff Zone into the domestic market of Vietnam must pay VAT on imported goods at the applicable rates according to current regulations. Specifically, enterprises in the Non-Tariff Zone when selling to enterprises, organizations, and individuals in the domestic market of Vietnam issue invoices without VAT, crossing out the tax rate and VAT columns. Enterprises, organizations, and individuals in the domestic market (or enterprises in the Nghi Son Economic Zone bringing goods into the domestic market for sale) only need to pay VAT on imported goods according to the customs declaration when importing into the domestic market.

1.5. Regarding prices, fees, and other taxes:

a) Land rental prices and land lease prices for land with built-in technical infrastructure structures, usage fees for technical infrastructure structures, service facilities, and public utilities in the Nghi Son Economic Zone shall be determined by infrastructure businesses after negotiating with the Nghi Son Economic Zone Management Board.

b) Other types of taxes, fees, and charges shall be implemented according to current regulations in relevant Laws, Ordinances on taxes, fees, charges, Investment Law, and guiding legal documents.

2. Customs procedures for goods entering and leaving the Non-Tariff Zone:

2.1. For goods imported from abroad into the Non-Tariff Zone:

a) Imported through Gate A:

- Organizations and individuals engaged in production and business importing goods are responsible for declaring customs, submitting customs documents in accordance with current regulations for each type of import according to Clause 5, Section I of this Circular.

- The customs authority at Gate A shall handle necessary procedures according to current regulations for each type of goods.

b) Imported through Gate B: Follow current regulations for transshipment imports.

2.2. For goods imported from abroad into the domestic market of Vietnam through Gate A and goods exported from the domestic market to abroad through Gate A: Follow current regulations.

2.3. For goods exported from the domestic market to the Non-Tariff Zone:

a) In the case where organizations and individuals engaged in production and business in the domestic market register customs procedures at the customs authority at Gate B, they are responsible for declaring customs, submitting customs documents according to current regulations for each type of export. In the case of internal transportation between enterprises and branches inside and outside the Non-Tariff Zone, sales contracts can be replaced by warehouse release documents. The customs authority at Gate B is responsible for implementing full export procedures for organizations and individuals engaged in production and business in the domestic market according to current regulations for each type of export.

b) In the case where organizations and individuals engaged in production and business in the domestic market declare export declarations at the domestic customs office: Customs procedures shall be carried out according to current regulations for transshipment exports. The customs authority at Gate B shall perform the role of the exporting customs office for transshipment exports (except for confirming actual export).

2.4. For goods exported from the Non-Tariff Zone to abroad:

a) Through Gate B: Follow current regulations for transshipment exports.

b) Through Gate A: Register to handle customs procedures at the Customs Office at Gate A. The Customs Office at Gate A shall handle customs procedures in accordance with current regulations for exported goods.

2.5. For goods from the duty-free zone brought into the domestic area:

a) For goods listed in the Catalogue of Goods Originating from the Duty-Free Zone that are exempted from customs procedures but must be declared regarding the quantity of goods to the Customs Office and subject to supervision by the Customs Office.

b) For other goods, full customs procedures must be carried out as follows:

- Organizations and individuals engaged in production and business activities in the duty-free zone (seller) have the responsibility to provide organizations and individuals engaged in production and business activities within the domestic area (buyer) with all necessary certificates, invoices, and documents as prescribed by the Customs Office so that domestic enterprises can declare customs and submit customs documents in accordance with the regulations applicable to each type of import at the Customs Office at Gate B.

- The Customs Office at Gate B is responsible for handling customs procedures for imported goods of domestic enterprises in accordance with the regulations. In case it is found that foreign goods were brought into the duty-free zone to continue importing into the domestic area, which are of the same kind as goods listed in the Catalogue of Goods Originating from the Duty-Free Zone announced by the Management Board of Nghi Son Economic Zone, but the enterprise did not declare customs, then the Customs Office at Gate B will request the presentation of documents proving the origin of the consignment; proceed to handle violations and process the importation of the consignment according to the provisions of the law; and simultaneously inform the Management Board of Nghi Son Economic Zone to take management measures or remove such goods from the Catalogue of Goods Originating from the Duty-Free Zone.

2.6. For processed goods:

Customs procedures for goods produced and processed by organizations and individuals engaged in production and business activities in the duty-free zone for foreign traders or hired organizations and individuals engaged in production and business activities within the domestic area to process and vice versa shall be carried out in accordance with current regulations.

2.7. Temporary export-reimport; temporary import-reexport; transshipment; transit and transportation:

Exported goods, imported goods, transshipped goods, means of transport exiting, entering, transshipping and transporting through the duty-free zone may only pass through gates equipped with customs checkpoints. Customs procedures for temporary export-reimport; temporary import-reexport; transshipment; transit and transportation within the duty-free zone shall be carried out in accordance with current regulations.

2.8. In addition to the guidelines set forth in this Circular, enterprises must comply with other obligations stipulated in the Law on Customs, the Law on Export Duties and Import Duties, and other guiding documents on customs.

3. Reward system for persons contributing to attracting investment both domestically and internationally

3.1. Based on the budget capacity and the effectiveness of attracting investment, the Chairman of the People's Committee of Thanh Hoa Province decides to reward organizations and individuals who contribute to attracting official development assistance, mobilizing direct foreign investment projects and domestic investment projects into the Nghi Son Economic Zone after obtaining the agreement of the Ministry of Finance according to the principle that rewards for non-repayable investment attraction methods should be higher than other investment attraction methods. The payment of rewards shall be made after the project has commenced operations, products are circulating in the market, and the investor has contributed at least 50% of the committed statutory capital.

3.2. The funds used to reward organizations and individuals who contribute to attracting investment (excluding investment capital from the state budget) to invest in economic and social works in the Nghi Son Economic Zone shall be drawn from the local government's bonus fund and recorded under extraordinary bonus expenditure.

4. Preferential development regime for infrastructure

4.1. Support for investment from the state budget to build infrastructure:

a) Scope and target of investment from the state budget (State Budget)

- The State Budget supports investment in building technical-social infrastructure works and important public service and convenience facilities serving the entire Nghi Son Economic Zone according to programs and targets approved in the budget estimates approved by competent authorities. The State Budget only supports investment in common infrastructure works for the entire Nghi Son Economic Zone, excluding infrastructure dedicated to individual functional zones within the Nghi Son Economic Zone, except for supporting investment in building centralized wastewater treatment and waste disposal facilities for functional zones and compensating for land clearance and resettlement for families whose land was expropriated.

- Investment support from the State Budget for building infrastructure in the Nghi Son Economic Zone shall be implemented strictly in accordance with approved projects consistent with the planning approved by competent authorities.

- The Management Board of the Nghi Son Economic Zone is the focal point for local planning, allocated separate construction capital from the State Budget to build infrastructure in the Nghi Son Economic Zone; directly manages investment construction projects funded by the State Budget within the Nghi Son Economic Zone in accordance with current national regulations on investment construction management.

b) Investment support from the State Budget for building infrastructure

- Annually, based on approved economic and social infrastructure investment projects and the progress of implementation, the central budget supplements targeted funds to the provincial budget of Thanh Hoa to invest in the structural infrastructure of the Nghi Son Economic Zone in accordance with the State Budget Law.

- Central budget funds targeted for supplementing the provincial budget of Thanh Hoa to invest in economic and social infrastructure works, public service and convenience facilities of the Nghi Son Economic Zone shall be clearly recorded in the State Budget estimate allocated to Thanh Hoa Province. Along with central budget support, annually, Thanh Hoa Province allocates its local budget estimate to invest in economic and social infrastructure works, public service and convenience facilities of the Nghi Son Economic Zone in accordance with point a of this clause.

c) Any revenue generated on the territory shall be paid into the state budget. The division of revenue sources between the central budget and the local budget shall be in accordance with current laws.

d. Management and utilization of capital supported by the state budget for the construction of infrastructure in the Nghi Son Economic Zone:

The capital supported by the state budget for the construction of infrastructure in the Nghi Son Economic Zone shall be managed and utilized in accordance with regulations on investment management and construction, the State Budget Law, and current guiding documents. The preparation of the budget estimate shall be carried out in accordance with the provisions of the State Budget Law.

4.2. Mechanism for using land funds to create development capital:

The Management Board is responsible for receiving annual targets and directly managing projects funded from land funds at the Nghi Son Economic Zone; organizing bidding to select units with sufficient financial capacity, experience, and reputation to implement construction projects funded from land funds at the Nghi Son Economic Zone.

The Management Board compiles a list of infrastructure construction projects funded by land funds and the area of land used to create development capital for these projects, and submits it to the Department of Finance and the Department of Planning and Investment for consolidation in accordance with the State Budget Law, for the People's Council of Thanh Hoa Province to decide according to its authority.

Based on the local land use plan, the ability to collect land use fees and land lease fees from auctions, revenues from land use and leasing without auctions, and the needs for compensation and support for people whose land is expropriated and the needs for investment in infrastructure projects funded by the state budget as stipulated by law, the People's Committee of Thanh Hoa Province directs the finance department to consolidate these revenue and expenditure tasks into the annual state budget for submission to the People's Council at the same level for decision.

Based on the state budget approved by the People's Council, the People's Committee assigns the finance department to coordinate with relevant units to organize the collection and disbursement from land use and lease revenues, and settle accounts into the state budget in accordance with the prescribed regulations.

In cases where organizations or individuals advance funds to compensate and support people whose land is expropriated for the purpose of investing in infrastructure projects funded by the state budget, and then conduct auctions to collect land use and lease fees, the proceeds from land use and lease fees used to repay the organizations or individuals who advanced the funds must be fully recorded in the state budget in accordance with current laws.

The use of land funds to build infrastructure in the Nghi Son Economic Zone shall be implemented in accordance with Decree No. 181/2004/ND-CP dated October 29, 2004, of the Government on the implementation of the Land Law, Decree No. 17/2006/ND-CP dated January 27, 2006, of the Government amending and supplementing certain articles of decrees guiding the implementation of the Land Law, Decision No. 216/2005/QD-TTg dated August 31, 2005, of the Prime Minister on the issuance of regulations on auctioning land use rights for allocating land with land use fees or leasing land, and other relevant current laws.

4.3. Infrastructure investment from ODA and other sources of capital:

Technical and social infrastructure works, public utility service facilities necessary for the Nghi Son Economic Zone, and other technical assistance are prioritized for inclusion in the ODA funding program and can be used in other forms of capital mobilization as stipulated in Article 21 of the Nghi Son Economic Zone Regulation issued together with Decision No. 102/2006/QD-TTg.

5. Financial regime applicable to the Management Board of the Nghi Son Economic Zone:

5.1. The Management Board is a local state budget unit. Operating expenses of the Board are guaranteed by the local state budget. All revenues collected in accordance with regulations by the Management Board must be deposited into the state budget as prescribed.

5.2. The Management Board is permitted to collect various fees and charges corresponding to the tasks entrusted by state management agencies in accordance with current regulations. When entrusted by competent state authorities to perform revenue collection tasks, the Management Board has the responsibility to notify and register with the tax authority where the Management Board is located to handle procedures for depositing collected fees and charges.

III. IMPLEMENTATION

1. The People's Committee of Thanh Hoa Province is responsible for ensuring that all conditions specified in Clause 4, Section I are met so that the Non-Tariff Zone can apply the financial regime stipulated in this Circular. If the conditions are not met, the application will not be made.

2. The General Department of Customs is responsible for:

Based on the customs procedures stipulated in this Circular and the current customs procedures applied in the Non-Tariff Zone, to specify the specific customs procedures to be applied in the Non-Tariff Zone within the Nghi Son Economic Zone.

3. The Customs Office of Thanh Hoa Province is responsible for:

- Organizing anti-smuggling, commercial fraud activities, preventing illegal importation of goods from the Non-Tariff Zone into Vietnam's mainland and other areas within the customs jurisdiction.

- Cooperating with the Nghi Son Economic Zone Management Board and related agencies (Tax, Police, Border Guard) to carry out anti-smuggling, commercial fraud activities, and prevent illegal importation of goods from the Non-Tariff Zone into Vietnam's mainland.

- Inspecting and supervising goods and transport vehicles, preventing smuggling and illegal transportation of goods across borders; implementing tax laws on exported and imported goods; organizing customs stations in accordance with regulations, suitable to the geographical characteristics of the Non-Tariff Zone to effectively fulfill assigned tasks.

4. The Tax Department of Thanh Hoa Province is responsible for guiding enterprises to implement Point e, Clause 1.1, Section II, of this Circular and other tax-related contents.

5. This Circular takes effect 15 days after its publication in the Official Gazette. Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and supplementary guidance./.