Circular No. 100/2020/TT-BTC abolishes certain regulatory legal documents issued by the Minister of Finance and jointly issued in the fields of customs; export tax, import tax; fees and charges, and guidelines on financial regulations and customs procedures applicable in border economic zones, trading areas, and industrial zones within border economic zones.

CIRCULAR
Repeals certain regulatory legal documents issued by the Minister of Finance
and jointly issued in the fields of customs; export tax; import tax; fees and charges, and financial regime guidance and customs procedures
applicable in economic zones, industrial and trading areas
within border gate economic zones
Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing some provisions and implementation measures of the Law on Issuing Regulatory Legal Documents;

Pursuant to Decision No. 96/2022/NĐ-CP dated November 29, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the General Department of Customs, the General Director of the General Department of Taxation, the Director of the Policy Department, and the Director of the Legal Department;

After consultation with the Ministers of the Ministries of Foreign Affairs, Industry and Trade, Public Security, the Minister of Finance issues this Circular to repeal certain regulatory legal documents issued by the Minister of Finance and jointly issued in the fields of customs; export tax; import tax; fees and charges, and financial regime guidance and customs procedures applicable in economic zones, industrial and trading areas within border gate economic zones.

Article 1. Repeal all 10 regulatory legal documents in the field of customs

1. Circular No. 91/2003/TT-BTC dated September 25, 2003 of the Ministry of Finance guiding the affixing of stamps on imported goods;

2. Circular No. 216/2010/TT-BTC dated December 29, 2010 of the Ministry of Finance regarding the issuance of a list of raw materials for animal feed production, animal feed, fertilizers, and pesticides temporarily adjusted for the deadline for paying value-added tax at the import stage;

3. Joint Circular No. 15/TTLB/TCHQ-TC dated January 28, 1997 of the General Department of Customs - Ministry of Finance guiding the printing, distribution, management, and use of customs seals;

4. Joint Circular No. 77/1997/TTLT-BTC-BTM-BNV-TCHQ dated November 1, 1997 of the Ministry of Finance, Ministry of Trade, Ministry of Home Affairs, and General Department of Customs regarding the affixing of stamps on imported goods;

5. Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 6, 2000 of the General Department of Customs - Ministry of Foreign Affairs guiding the implementation of Article 4 of Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister on certain policies for overseas Vietnamese;

6. Joint Circular No. 03/2001/TTLT-TCHQ-BNG dated June 21, 2001 of the General Department of Customs and the Ministry of Foreign Affairs supplementing and amending certain provisions of Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 6, 2000 of the General Department of Customs and the Ministry of Foreign Affairs guiding the implementation of Article 4 of Decision No. 210/1999/QĐ-TTg dated October 27, 1999 of the Prime Minister on certain policies for overseas Vietnamese;

7. Joint Circular No. 84/2013/TTLT-BTC-BCT-BGTVT dated June 25, 2013 of the Ministry of Finance, Ministry of Industry and Trade, and Ministry of Transport guiding the implementation of Decision No. 48/2011/QĐ-TTg dated August 31, 2011 of the Prime Minister on piloting the national single window customs mechanism;

8. Decision No. 29/2006/QĐ-BTC dated May 8, 2006 of the Ministry of Finance on issuing regulations on the format, usage guidance, printing, issuance, and management of entry/exit declaration forms;

9. Decision No. 42/2006/QĐ-BTC dated August 18, 2006 of the Ministry of Finance on supplementing Article 1 of Decision No. 29/2006/QĐ-BTC dated May 8, 2006 of the Ministry of Finance on issuing regulations on the format, usage guidance, printing, issuance, and management of entry/exit declaration forms;

10. Decision No. 55/2006/QĐ-BTC dated October 11, 2006 of the Ministry of Finance on abolishing the entry/exit declaration form specified in Article 1 of Decision No. 29/2006/QĐ-BTC dated May 8, 2006 of the Ministry of Finance.

Decision No. 55/2006/QD-BTC dated October 11, 2006 of the Ministry of Finance regarding the abolition of the entry/exit declaration form prescribed in Article 1 of Decision No. 29/2006/QD-BTC dated May 8, 2006 of the Ministry of Finance.

Article 2. Repeal entirely five Circulars in the field of export tax, import tax, specifically:

1. Circular No. 05/2010/TT-BTC dated January 13, 2010 of the Ministry of Finance stipulating the rate of preferential import tax for certain goods serving the construction, repair, and maintenance of locomotives and carriages;

2. Circular No. 101/2010/TT-BTC dated July 14, 2010 of the Ministry of Finance guiding the exemption of import tax as prescribed in Decree No. 04/2009/NĐ-CP dated January 14, 2009 of the Government on incentives and support for environmental protection activities;

3. Circular No. 116/2011/TT-BTC dated August 15, 2011 of the Ministry of Finance guiding the implementation of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister on the determination of import tax rates for used passenger cars with up to 15 seats;

4. Circular No. 28/2013/TT-BTC dated March 15, 2013 of the Ministry of Finance adjusting the import tax rates for used passenger cars as stipulated in Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister;

5. Circular No. 128/2016/TT-BTC dated August 9, 2016 of the Ministry of Finance prescribing exemptions and reductions in export taxes for environmentally friendly products and products from recycling and waste treatment activities as prescribed in Decree No. 19/2015/NĐ-CP dated February 14, 2015 of the Government detailing the implementation of certain provisions of the Law on Environmental Protection.

Article 3. Repeal entirely four Circulars in the field of Fees and Charges, specifically:

1. Circular No. 48-TC/TCT dated September 28, 1992 of the Ministry of Finance guiding the implementation of Decision No. 276-CT dated July 28, 1992 of the Chairman of the Council of Ministers on the unified management of various fees and charges;

2. Circular No. 63-TC/TCT dated October 28, 1992 of the Ministry of Finance guiding the issuance, management, and use of fee and charge collection receipts as prescribed in Decision No. 276-CT dated July 28, 1992 of the Chairman of the Council of Ministers;

3. Circular No. 78/1999/TT-BTC dated June 22, 1999 of the Ministry of Finance guiding the collection system of fees and charges as prescribed in Decision No. 53/1999/QĐ-TTg dated March 26, 1999 of the Prime Minister on certain measures to encourage direct foreign investment;

4. Circular No. 37/2009/TT-BTC dated February 26, 2009 of the Ministry of Finance guiding the non-collection of origin certification fees (C/O);

Article 4. Repeal entirely eighteen Circulars guiding financial systems and customs procedures applicable in economic zones, industrial and commercial areas within border economic zones, specifically:

1. Circular No. 11/2004/TT-BTC dated February 25, 2004 of the Ministry of Finance guiding the financial system applicable in the Chu Lai Open Economic Zone;

2. Circular No. 08/2005/TT-BTC dated January 26, 2005 of the Ministry of Finance guiding the financial system applicable to industrial and commercial areas within the Moc Bai Border Economic Zone, Tay Ninh Province;

3. Circular No. 74/2005/TT-BTC dated September 7, 2005 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Lao Bao Special Economic-Trade Zone;

4. Circular No. 92/2005/TT-BTC dated October 20, 2005 of the Ministry of Finance amending and supplementing Circular No. 08/2005/TT-BTC dated January 26, 2005 guiding the financial system applicable to industrial and commercial areas within the Moc Bai Border Economic Zone, Tay Ninh Province;

5. Circular No. 119/2005/TT-BTC dated December 22, 2005 of the Ministry of Finance guiding the financial system applicable in the Dung Quat Economic Zone;

6. Circular No. 26/2006/TT-BTC dated April 4, 2006 of the Ministry of Finance guiding the financial system and customs procedures applicable to the International Border Economic Zone of Bo Y, Kon Tum Province;

7. Circular No. 46/2006/TT-BTC dated May 26, 2006 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Chan May-Lang Co Economic Zone, Thua Thien Hue Province;

8. Circular No. 78/2006/TT-BTC dated August 24, 2006 of the Ministry of Finance guiding the financial system applicable in border economic zones managed by provincial people's committees;

9. Circular No. 105/2006/TT-BTC dated November 15, 2006 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Van Phong Economic Zone, Khanh Hoa Province;

10. Circular No. 07/2007/TT-BTC dated January 30, 2007 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Vung Ang Economic Zone, Ha Tinh Province;

11. Circular No. 08/2007/TT-BTC dated January 30, 2007 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Nghi Son Economic Zone, Thanh Hoa Province;

12. Circular No. 76/2007/TT-BTC dated July 5, 2007 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Chu Lai Open Economic Zone, Quang Nam Province;

13. Circular No. 162/2007/TT-BTC dated December 31, 2007 of the Ministry of Finance guiding the financial system and customs procedures applicable to the An Giang Border Economic Zone;

14. Circular No. 18/2008/TT-BTC dated February 18, 2008 of the Ministry of Finance guiding the financial system and customs procedures applicable in the Dong Nam Nghe An Economic Zone, Nghe An Province;

15. Circular No. 33/2008/TT-BTC dated April 23, 2008 of the Ministry of Finance amending and supplementing Circular No. 119/2005/TT-BTC dated December 22, 2005 of the Ministry of Finance guiding the financial system applicable in the Dung Quat Economic Zone;

16. Circular No. 45/2008/TT-BTC dated June 5, 2008 of the Ministry of Finance guiding the financial system and customs procedures applicable to the international border economic zone of Cau Treo, Ha Tinh Province;

17. Circular No. 07/2010/TT-BTC dated January 14, 2010 of the Ministry of Finance guiding amendments and supplements to Circular No. 45/2008/TT-BTC dated June 5, 2008 of the Ministry of Finance guiding the financial system and customs procedures applicable to the international border economic zone of Cau Treo, Ha Tinh Province;

18. Circular No. 86/2010/TT-BTC dated June 10, 2010 of the Ministry of Finance prescribing maintenance and reconstruction fees for infrastructure in the Vung Ang Economic Zone, Ha Tinh Province.

Article 5. Implementation organization.

This Circular takes effect from January 2, 2021.

The heads of units under the Ministry and related agencies are responsible for implementing this Circular./.