Decision No. 106/2003/QĐ-BTM stipulates the inspection and control of ceramic products produced from abroad circulating in the Vietnamese market, requiring organizations and individuals engaged in business to comply with regulations on invoices and certificates and administrative penalties for violations.
适用范围
Organizations and individuals engaged in the business of ceramic products with origins from abroad.
要点
- Organizations and individuals engaged in business must have complete sales invoices and import declaration forms when transporting goods from border provinces to inland areas.
- If engaging in wholesale trade, additional value-added tax receipts and corporate income tax receipts collected at the distribution stage must also be provided.
- Goods sold by auction agencies or purchased from successful bidders must be accompanied by an invoice for confiscated assets seized and transferred to state funds.
- All invoices and certificates must be presented together with the goods immediately upon inspection, and the contents of the invoices must correspond to the actual goods.
- Violations of the provisions will result in administrative penalties or criminal liability.
🌐 本文件的社会影响
- Positive impact: Helps ensure the quality and safety of ceramic products, preventing smuggling.
- Negative impact: May cause difficulties for small and medium-sized enterprises in conducting business.
❓ 常见问题
What regulations must organizations and individuals engaged in the business of ceramic products comply with?
They must have complete sales invoices, import declaration forms, and related certificates when transporting goods from border provinces to inland areas. If engaging in wholesale trade, additional value-added tax receipts and corporate income tax receipts collected at the distribution stage must also be provided.
How will violations of the regulations on invoices and certificates be penalized?
Violations will be considered as illegal imports, resulting in administrative penalties and confiscation of goods or criminal liability.
What actions must market inspection forces take when performing their duties?
When conducting inspections, inspection forces must sign and confirm the date and time of inspection and clearly record the name and unit of the inspector on the invoices and certificates accompanying the inspected goods.
When does this decision come into effect?
The decision takes effect fifteen days after its publication in the Official Gazette.
Which agencies are responsible for implementing this decision?
The Director of the Market Management Department, the Head of the Ministry of Trade's Office, the Director of the Department of Trade (Trade and Tourism), and the Heads of Provincial Market Management Sub-departments under the direct jurisdiction of the Central Government.
全文
DECISION OF THE MINISTER OF TRADE
HEAD OF THE 127 TW DIRECTORATE
Regarding the inspection and control of various ceramic products
produced abroad circulating in the market
___________
THE MINISTER OF TRADE
Pursuant to Decree No. 95/CP dated 4/12/1993 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Trade;
Pursuant to Directive No. 853/1997/CT-TTg dated 11/10/1997 of the Prime Minister on combating smuggling under new circumstances;
Pursuant to Document No. 6782/VPCP-VI dated December 6, 2002 of the Office of the Government on strengthening the inspection and control of various ceramic products produced abroad circulating in the market;
After reaching consensus with the Ministry of Finance, the Ministry of Public Security, and the members of the Anti-Smuggling, Counterfeit Goods, and Commercial Fraud Control Committee (Committee 127 TW).
DECISION:
Article 1: Organizations and individuals engaged in trading in ceramic products originating from abroad must comply with the following regulations:
Transporting from border provinces into the interior (including road, sea, and river routes) must be accompanied by complete Sales Invoices and Import Declaration Forms (originals or extracts certified by customs authorities).
If engaging in wholesale trade, additional Value Added Tax Receipts and Corporate Income Tax Receipts collected at the distribution stage (originals) must also be provided.
For goods sold by agencies auctioning off seized national treasury assets or purchased from successful bidders, original Sale Invoices for Seized Assets Transferred to National Treasury Funds must accompany the goods. If copies are provided, they must be confirmed by the auctioning agency and clearly indicate which seized asset sale invoice they are extracted from on the seller's sales invoice.
All aforementioned invoices and documents must be presented together with the goods immediately upon inspection. The contents of the invoices must be fully and accurately detailed with the name, address of the selling entity, the name, address of the buyer, tax identification numbers of both the seller and buyer, and the type of goods, and must correspond with the actual goods. Any violations will be considered as smuggled goods, subject to administrative penalties and confiscation of goods, or criminal prosecution.
Article 2: Market inspection forces conducting inspections must sign and confirm the date and time of inspection, and clearly record the inspecting unit's name on the invoices and documents accompanying the inspected goods. Failure to confirm or providing false confirmation will result in legal sanctions.
Article 3: This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Article 4: The Directors of the Market Management Bureau, the Director of the Ministry of Trade's Office, the Directors of Provincial Commerce Departments (Commerce - Tourism), and the Heads of Market Management Sub-bureaus in centrally governed cities and provinces are responsible for implementing this Decision.
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