Decision No. 103/1998/QĐ-TTg supplements Decision No. 675/TTg of the Government Chairman on the implementation of pilot policies in the Mong Cai border gate area, Quang Ninh province.

Decision No. 103/1998/QĐ-TTg supplements pilot policies in the Mong Cai border gate area, Quang Ninh province, including the development of trade, tourism services, and investment in infrastructure construction. Businesses enjoy many tax and business procedure benefits.

文号103/1998/QĐ-TTg
文件类型Decision
发布机关Central Account
签署人Phan Văn Khải — Thủ tướng
更新01/07/2026
行业Labour, War Invalids and Social Affairs
领域Uncategorized
发布日期04/06/1998
生效日期19/06/1998
失效日期
状态In effect
✦ 智能摘要

Decision No. 103/1998/QĐ-TTg supplements pilot policies in the Mong Cai border gate area, Quang Ninh province, including the development of trade, tourism services, and investment in infrastructure construction. Businesses enjoy many tax and business procedure benefits.

适用范围

Businesses from various economic sectors, the People's Committee of Quang Ninh province, the Ministry of Trade, the General Department of Customs, the Ministry of Finance, and organizations and individuals investing in the Mong Cai border gate area.

要点

  • Businesses with headquarters in the Mong Cai border gate area are allowed to directly engage in import and export activities (except for prohibited goods) and apply the lowest export tax rate.
  • Goods temporarily imported into the border gate area must be stored in bonded warehouses; when re-exported or entered into the domestic market, they must comply with current tax regulations.
  • Raw materials and supplies imported into the area for production purposes are eligible for a refund of import taxes and exemption from income tax and turnover tax on substitute imported goods.
  • Foreign tourists arriving directly at international seaports in Quang Ninh province may complete entry and exit procedures at the port and tour the Mong Cai border gate area.
  • The Quang Ninh province is permitted to plan and construct entertainment areas in the Mong Cai border gate area according to healthy cultural and sports requirements.

🌐 本文件的社会影响

  • beneficiaries: Businesses and local residents have better opportunities for trade and tourism.
  • Increased costs for businesses due to administrative procedures and taxes are offset by lower tax rates and tax exemptions.
  • Negative impact: There could be an imbalance in import and export management if not strictly controlled.

❓ 常见问题

What can businesses operate in the Mong Cai border gate area?

Businesses with headquarters in the Mong Cai border gate area are allowed to directly engage in import and export activities (except for prohibited goods) and apply the lowest export tax rate.

What must goods temporarily imported into the Mong Cai border gate area do?

Goods temporarily imported into the Mong Cai border gate area must be stored in bonded warehouses while awaiting re-export; if entering the domestic market, the importer must pay import duties according to current regulations.

What taxes are exempted for raw materials and supplies imported into the Mong Cai border gate area?

Raw materials and supplies imported into the area for production purposes are eligible for a refund of import taxes and exemption from income tax and turnover tax on substitute imported goods.

What can foreign tourists do in the Mong Cai border gate area?

Foreign tourists arriving directly at international seaports in Quang Ninh province may complete entry and exit procedures at the port and tour the Mong Cai border gate area.

How can the Quang Ninh province plan and construct entertainment areas in the Mong Cai border gate area?

The Quang Ninh province is permitted to plan and construct entertainment areas in the Mong Cai border gate area according to healthy cultural and sports requirements.

全文

PRIME MINISTER
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 103/1998/QĐ-TTg

Hanoi, June 4, 1998

 

Pursuant to …;

Supplementing Decision No. 675/TTg of the Government Chairman on the implementation of pilot policies in the Mong Cai border area

of Quang Ninh province

Móng Cái, province of Quang Ninh

PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

Considering the proposal of the People's Committee Chairman of Quang Ninh Province at Report No. 224/1998/TT-UB dated March 14, 1998, and the opinions of relevant central ministries and agencies,

DECISION:

Article 1. Supplementing Decision No. 675/TTg dated September 18, 1996 of the Government Chairman on the implementation of pilot policies in the Mong Cai border area, Quang Ninh province with the following contents:

1. On trade policy.

1.1. Enterprises established according to the provisions of the law, having their headquarters in the Mong Cai border area, are allowed to directly import and export all types of goods (except those prohibited by the State). The import and export of goods managed by quotas and those subject to quantitative targets and conditions shall be carried out in accordance with current regulations of the State and the guidance of the Ministry of Trade.

1.2. Foreign goods temporarily imported into the Mong Cai border area before re-export must be stored in bonded warehouses; when exported to another country, they must go through re-export procedures; if entering the domestic market, the importer must comply with relevant regulations concerning such goods and pay import duties according to current regulations. In the case where foreign goods stored in bonded warehouses in the Mong Cai border area cannot continue to be transferred, they must be returned to their place of origin. The People's Committee of Quang Ninh Province shall coordinate with the General Department of Customs, Ministry of Finance, and Ministry of Trade to organize the implementation.

1.3. Raw materials and supplies imported into the Mong Cai border area for production of export goods or to replace imported goods must pay import duties and will be refunded upon export according to current State regulations.

Raw materials and supplies serving the production of goods replacing imports in the Mong Cai border area are subject to tax exemption policies on income tax and business tax. The Ministry of Planning and Investment shall publish the list of replacement goods annually, while the Ministry of Finance shall determine, inspect, and implement tax exemptions.

1.4. Export goods produced in the Mong Cai border area that are subject to taxes may apply the lowest current tax rate.

1.5. The Ministry of Trade shall delegate authority and provide guidance to the People's Committee of Quang Ninh Province to issue licenses for establishing representative offices and branches of foreign companies in the field of trade in the Mong Cai border area and to organize commodity exhibitions for domestic and foreign organizations in the Mong Cai border area.

2. On tourism and service policies.

2.1. Tourists from abroad arriving directly at international seaports in Quang Ninh Province by ship under contracts with domestic travel companies shall have entry and exit formalities processed by immigration authorities at the port and be permitted to tour the Mong Cai border area.

2.2. Agreeing to allow Quang Ninh Province to plan and construct entertainment areas in the Mong Cai border area. The People's Committee of Quang Ninh Province shall take the lead in coordinating with relevant ministries and agencies to develop specific plans ensuring the organization of healthy cultural and sports activities consistent with Vietnamese customs and traditions.

3. On investment and infrastructure construction policies.

3.1. The People's Committee of Quang Ninh Province may apply current incentive policies for domestic investment in the Mong Cai border area (Decree No. 07/1998/NĐ-CP); at the same time, it shall study special investment policies for this area and submit them to the Government for consideration and decision.

3.2. The People's Committee of Quang Ninh Province may approve and decide on the transfer of land use rights and architectural works according to the approved land use purposes; in cases of changing initial investment purposes, approval from competent authorities is required.

3.3. Organizations and individuals calling for investment in the Mong Cai border area may cooperate with consulting companies to prepare and submit project proposals and enjoy consulting fees according to the regulations governing consulting services.

3.4. The Chairman of the People's Committee of Quang Ninh Province may sign decisions approving basic construction projects of Groups B and C based on agreements with the Ministry of Planning and Investment. For the use of capital according to Decision No. 675/TTg for investment projects in the Mong Cai border area, the People's Committee of the province shall work specifically with the Ministry of Planning and Investment and the Ministry of Finance to allocate funds to ensure timely implementation.

Article 2. Implementation organization:

To ensure effective management of economic activities in the Mong Cai border area, the People's Committee of Quang Ninh Province shall establish appropriate organizational structures, clearly define management levels, and provide necessary incentives to attract capable and virtuous cadres to work in the Mong Cai border area.

Article 3. This Decision takes effect fifteen days from the date of signature. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, and the Chairman of the People's Committee of Quang Ninh Province shall be responsible for implementing this Decision in accordance with their functions, tasks, and powers./.

 

PRIME MINISTER

(Signed)

Phan Van Khai

 

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关系图

103/1998/QĐ-TTg
Decision No. 103/1998/QĐ-TTg supplements Decision No. 675/TTg of the Government Chairman on the implementation of pilot policies in the Mong Cai border gate area, Quang Ninh province.
In effect

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