Circular No. 108/2013/TT-BTC on the management of economic and technical standards for national reserve goods

CIRCULAR

Regulations on the management of economic and technical standards for national reserve goods

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On the basis of the Law on Management and Use of State Assets No. 09/2008/QH12 dated June 3, 2008;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director General of the State Reserve Administration,

The Minister of Finance issues this Circular on the management of economic and technical standards for national reserve goods.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Scope of regulation: This Circular stipulates the management of economic and technical standards for national reserve goods, including: establishment, issuance, implementation organization, and inspection and supervision of the implementation of economic and technical standards for national reserve goods.

2. Applicability: Ministries and sectors managing national reserve goods, national reserve units, and other organizations and individuals related to national reserve activities.

Article 2. Interpretation of Terms

1. The process of managing national reserve goods under this Circular means the process including the following contents:

- Receiving national reserve goods into storage (goods on transportation means at the entrance of the national reserve warehouse) (goods on transportation means at the entrance of the national reserve warehouse);

- Storing national reserve goods;

- Delivering national reserve goods from storage (goods in the warehouse loaded onto transportation means at the exit of the warehouse).

2. Economic and technical standards for national reserve goods (hereinafter referred to as Standards) are understood as the amount of living labor and past labor expressed in working time, value, or physical quantities allowed to be used; or the quantity of national reserve goods consumed to complete a task during the management process of national reserve goods according to the National Technical Regulations prescribed by the State.

Article 3. Legal validity of economic and technical standards for national reserve goods

Economic and technical standards for national reserve goods serve as the legal basis for implementing the following tasks:

a) Establishing financial plans for budget expenditure on national reserve management including: Financial plans for budget expenditure on receiving, storing, and delivering national reserve goods.

b) Preparing, allocating, and settling accounts for funds for receiving, storing, and delivering national reserve goods.

c) Signing warehousing contracts for national reserve goods in accordance with the law.

d) Determining the allowable reduction in national reserve capital due to losses during the management of national reserve goods as prescribed by law.

e) One of the criteria for inspecting and evaluating the performance of state reserve units.

Article 4. Classification of standards

Economic and technical standards for national reserve goods are classified as follows:

1. Input cost standard: Is the total cost in Vietnamese dong used to complete the receipt of one unit of national reserve goods according to the business procedures and legal provisions.

2. Storage cost standard: Is the total cost (in Vietnamese dong) used for the storage operation of one unit of national reserve goods during its storage period according to the National Technical Regulations.

The storage cost standard includes:

a) Initial storage cost standard: Is the total cost in Vietnamese dong used for the initial storage of one unit of national reserve goods immediately after receipt in accordance with the National Technical Regulations.

b) Annual regular storage cost standard: Is the total cost in Vietnamese dong used for the storage of one unit of national reserve goods stored for one year (12 months) according to the regulations.

c) Periodic storage cost standard: Applies to goods stored periodically over a certain time cycle (periodic storage standard for 3 months, 6 months, 1 year, or 2 years/once...).

3. Output cost standard: Is the total cost in Vietnamese dong used to complete the delivery of one unit of national reserve goods according to the business procedures and legal provisions.

4. Loss standard for national reserve goods: Is the quantity of national reserve goods lost during storage due to the nature of the goods or sampling for quality control after a certain storage period according to the National Technical Regulations. The loss standard is calculated as a percentage (%) of the original quantity.

Article 5. Principles for establishing and promulgating standards

1. Economic and technical standards for national reserve goods must be consistent with the national technical standards for such types of reserve goods; they must also be suitable to the material and technical conditions, as well as organizational management conditions of the state reserve system.

2. Establishing and promulgating standards must meet the general structural requirements of various types of standards, their progressiveness, consistency, and continuity from previous standards.

3. Ensure centralized and unified state management over national reserves while simultaneously promoting the initiative and self-responsibility of ministries and sectors managing national reserve goods and state reserve units in the establishment, promulgation, and implementation of economic and technical standards for national reserve goods.

4. Standards established and promulgated must ensure stability and be implemented over a long period. When there are changes in technology, national technical standards, or price fluctuations that make the standards no longer suitable for practical needs, the ministries and sectors managing national reserve goods have the responsibility to report to the Ministry of Finance to adjust or develop new standards accordingly.

Article 6. Organization for reviewing economic and technical standards

The National Reserve Administration shall conduct reviews of standards developed by ministries and sectors directly managing national reserve goods as assigned by the Government, which are submitted to the Minister of Finance for consideration and promulgation.

Article 7. Organization for auditing economic and technical standards

Ministries and sectors managing national reserve goods shall establish an Audit Board or designate a specialized department under them to audit national reserve goods economic and technical standards developed by these ministries and sectors, which are then sent to the Ministry of Finance for review and promulgation.

Chapter II

SPECIFIC PROVISIONS

Section 1. Drafting and Approving Annual Plans for Establishing Standards

Article 8. Drafting and Approving Annual Plans for Establishing Standards

1. Ministries and sectors managing national reserve goods are responsible for drafting annual plans for establishing standards within their respective ministries and sectors, and proposing them to the Ministry of Finance for approval.

2. Basis for drafting plans to establish standards

a) List of national reserve goods directly managed by the Government;

b) Requirements for national reserve management work of ministries and sectors; annual development plans for the list of national reserve goods and the conditions for scientific and technological development in Vietnam;

c) As required by state management agencies on national reserves.

3. Approval, Implementation, and Adjustment of Annual Plans for Establishing Standards

Prior to the planning year, ministries and sectors managing national reserve goods base on the need to establish, amend, supplement, or replace standards for the following year, draft annual plans for establishing standards for the planning year and report to the Ministry of Finance for approval (annex attached). The content of the annual plan for establishing standards includes:

a) Name of the norm;

b) Proposing agency or organization;

c) Implementing entity;

d) Purpose of establishment;

đ) Type of standard;

e) Standard provisions;

f) Implementation method and basis documents for establishing standards;

g) Compilation organization;

h) Implementation schedule;

i) Estimated budget for implementation.

The National Reserve Administration is responsible for compiling annual plans for establishing economic and technical standards for national reserve goods from ministries and sectors, submitting them to the Minister of Finance for approval and notifying relevant ministries and sectors.

4. Implementation of Annual Plans for Establishing Economic and Technical Standards: Ministries and sectors managing national reserve goods organize the implementation of approved plans; periodically every six months or at any time as required, report to the Ministry of Finance (National Reserve Administration) on the situation and results of implementing the annual plan for establishing standards.

Article 9. Adjustment of the annual construction standard plan

1. During the implementation of the annual plan, based on the actual requirements for the construction of economic and technical standards, relevant ministries and sectors shall submit written requests to adjust and supplement the plan including: schedule, objects, contents, budget, additions or removals from the plan.

2. In cases where necessary for state management, the adjustment and supplementation of the annual plan shall be carried out in accordance with the regulations of the Minister of Finance.

Section 2. Construction, Review, Issuance of Standards

Article 10. Basis for Constructing Standards

1. National technical standards for national reserve goods issued by the Ministry of Finance and other technical documents (if any).

2. Previously issued standards that remain suitable for reality but have exceeded their validity period (if any).

3. Statistical data on the implementation of standards: For goods without existing standards, statistical cost data from the import, storage, export, and loss of national reserve goods over the last three consecutive years, along with necessary documents provided by the implementing units; documents and reports from organizations reviewing economic and technical standards.

4. Actual operational conditions according to geographical and economic characteristics of each region, province, and state reserve unit; conditions for receiving, transporting (for import and export fee standards), storing national reserve goods, and infrastructure (warehouses, preservation equipment), advancements in science and technology.

Article 11. Methods for Constructing Standards

Based on national technical standards for each type of goods, apply one or more of the following methods:

1. Comprehensive Statistical Method: Using annual statistics or periodic reports (statistical data must be legally sound and approved by competent authorities); using experience or comparative parameters to construct standards.

2. Experimental Analysis Method: Conducting surveys and experiments on the management of national reserve goods by state reserve units according to each process of work: import, storage, export to analyze and calculate each component of the standard, combining laboratory results to construct standards.

3. Comparative Method: Examining indicators through comparison with a base index, actual performance data from previous years' standards; conditions for comparison must be consistent regarding spatial and temporal factors, economic content, measurement units, and calculation methods.

Article 12. Content of Standard Construction

1. Establishing the content list of a standard: Based on national technical standards for national reserve goods, describe each work content and steps; compile a comprehensive list of material and labor consumption related to import, storage, and export activities according to the required standard content; create a summary table.

2. Constructing national reserve goods loss standards must be based on the results of two methods:

a) Statistical data on loss rates over the last three consecutive years (comprehensive statistical method) based on approved final reports.

b) Research and experimental data on loss rates in specific cases (experimental analysis method): Must include a review organization's determination of research and experimental data, confirmed by competent authorities.

For national reserve goods loss standards, only the quantity of goods lost expressed as a percentage of the initial volume is determined.

3. Determining quality, standards, specifications of the standard list.

4. Unit price and monetary value of the standard list: For goods and services with government-set prices, apply the government-set prices. For goods and services without government-set prices, implement market prices at specific times and locations determined by the price assessment unit or local financial price authority.

5. Effective period of standards: Depending on the characteristics of each type of standard (import, storage, export standards and loss standards) and fluctuations in prices, methods, and storage technologies, specify the effective period of such standards.

Article 13. Procedure for Establishing Standard Rates

The procedure and dossier for establishing standard rates to be submitted to the competent authority for examination and issuance shall follow the steps below:

1. Step 1: Ministries and sectors designate specialized agencies to draft the standard rate proposal.

2. Step 2: Draft the economic and technical standard rates for national reserve goods; seek opinions from relevant agencies; finalize the draft.

3. Step 3: Ministries and sectors organize the verification of economic and technical standard rates, complete the draft, and issue a letter requesting the Ministry of Finance to review and issue the standard rates; the dossier includes:

a) Draft Circular on issuing standard rates with explanatory notes;

b) Minutes of the verification of sectoral standard rates;

c) Copies of original documents used as the basis for drafting the proposal and other relevant documents;

d) Table summarizing unit prices of materials and labor required to establish the standard rates.

4. Step 4: Review of standard rates.

The Ministry of Finance assigns the State General Reserve Corporation to carry out the following tasks:

a) Receive dossiers for establishing standard rates from ministries and sectors managing national reserve goods;

b) Examine the validity of the dossiers and economic and technical standard rates for national reserve goods as stipulated in Articles 10, 11, 12, and Steps 1 to 3 of Article 13 of this Circular;

c) Organize the review of economic and technical standard rates for national reserve goods according to regulations;

d) Based on the results of the review of standard rates, proceed with the procedures for issuing normative legal documents; submit to the Minister of Finance for consideration and issuance of the circular.

5. Step 5: Issuance of economic and technical standard rates for national reserve goods.

Section 3. Management of Standard Rates and Budget for Establishing and Managing Standard Rates

Article 14. Reporting and Inspection of Implementation of Standard Rates

1. Reporting System on Implementation of Standard Rates

a) Annual report: Each year, before January 31, ministries and sectors managing national reserve goods prepare annual reports on the implementation of economic and technical standard rates of the previous year to be sent to the Ministry of Finance (State General Reserve Corporation) including: assigned standard rates; implementation status; discrepancies in standard rates (increase or decrease if any); reasons for discrepancies and recommendations (if any).

b) Ad hoc report: In exceptional cases based on management requirements, state reserve management agencies, ministries and sectors managing reserve goods, and state reserve units report ad hoc on the implementation of standard rates to the competent authorities.

2. Inspection of Standard Rate Management Work

a) Ministries and sectors managing national reserve goods proactively and regularly inspect subordinate state reserve units regarding the organization of establishing, issuing, and managing standard rates within their assigned reserve goods scope;

b) Annually, the Ministry of Finance (State General Reserve Corporation) conducts regular inspections of the establishment, issuance, and management of standard rates by national reserve goods management units under ministries, sectors, and regional state reserves;

c) Based on specific management needs, higher-level national reserve goods management agencies may conduct ad hoc inspections of the implementation of standard rates at subordinate agencies and units under their jurisdiction.

Article 15. Budget for Establishing and Managing Standard Rates

1. The budget for establishing and managing economic and technical standard rates is allocated in the annual regular expenditure budget of ministries and sectors managing national reserve goods.

2. Contents of expenditures

a) Organization of surveys and experiments during the process of establishing standard rates;

b) Costs for purchasing materials and samples for establishing standard rates;

c) Organization of collecting information through surveys and processing statistical data for establishing standard rates;

d) Seeking expert opinions during the process of establishing standard rates;

e) Organization of meetings on economic and technical standard rates for national reserve goods;

g) Consulting fees when the assigned national reserve goods management unit lacks the capacity to establish standard rates;

h) Organization of inspections of the implementation and management of standard rates by state reserve units.

3. Expense Levels

a) For expenses that have prescribed expenditure limits, they shall be implemented according to the current regulations;

b) For expenses without prescribed expenditure limits, the head of the unit shall decide the expenditure limit based on actual circumstances and bear responsibility for such decisions.

Chapter III

IMPLEMENTATION

Article 16. Effective Date

This Circular takes effect from October 1, 2013, replacing Decision No. 21/2006/QĐ-BTC dated April 3, 2006, of the Minister of Finance on the issuance of Regulations on Establishing, Issuing, and Managing Standard Rates for National Reserve Goods.

Article 17. Responsibility for Implementation

1. The State General Reserve Corporation assists the Minister of Finance in coordinating with ministries and sectors, receiving dossiers for establishing standard rates from ministries and sectors managing state reserves; organizing reviews and submitting to the Minister of Finance for issuance.

2. Ministries and sectors managing national reserve goods are responsible for organizing the establishment of economic and technical standard rates for national reserve goods under their management; specifically detailing each level to be consistent with the national reserve management requirements of the sector without exceeding the national standard rates; inspecting the implementation of economic and technical standard rates for assigned national reserve goods; regularly reviewing, proactively proposing, revising, and supplementing economic and technical standard rates for national reserve goods; actively implementing information dissemination, training, popularization, guidance on application, and related activities to ensure the enforcement of economic and technical standard rates for national reserve goods.

3. For new goods first imported without national technical standards within six months from the date of entry into national reserve storage, the managing ministry or sector is responsible for establishing standard rates to be submitted to the Ministry of Finance for consideration and issuance for temporary application.

During the implementation process, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for research and resolution./.