Circular No. 109/2015/TT-BTC stipulates the cost norms for importing, exporting at warehouse gates, and storing national reserve rice and corn seeds managed by the Ministry of Agriculture and Rural Development.

CIRCULAR

Regulations on the standard costs for importing, exporting at warehouse gates, and storing national rice and corn seed reserves managed by the Ministry of Agriculture and Rural Development

Pursuant to the Law on Standards and Technical Regulations dated June 29, 2006;

Pursuant to the Law on National Reserve No. 22/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Ministry of Agriculture and Rural Development in Circular No. 2359/BNN-KH dated December 16 7 2013 regarding approval of economic-technical standards for storing national rice and corn seed reserves;

At the proposal of the Director General of the State Treasury Administration;

The Minister of Finance hereby issues this Circular to regulate the standard costs for importing, exporting at warehouse gates, and storing national rice and corn seed reserves.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the standard costs for importing, exporting at warehouse gates, and storing national rice and corn seed reserves directly managed by the Ministry of Agriculture and Rural Development.

Article 2. The standard costs for importing, exporting at warehouse gates, and storing national rice and corn seed reserves shall apply to relevant agencies, organizations, and individuals involved in managing, importing, exporting, and storing national rice and corn seed reserves.

Article 2. Content of Cost Standards

Clause 1. The standard cost for importing is calculated for one ton of national rice and corn seed reserve at 93,104 VND (ninety-three thousand one hundred four dong).

Clause 2. The standard cost for exporting is calculated for one ton of national rice and corn seed reserve at 68,442 VND (sixty-eight thousand four hundred forty-two dong).

Clause 3. The standard cost for storing in warehouse for six months for one ton of national rice seed reserve is 657,780 VND (six hundred fifty-seven thousand seven hundred eighty dong).

Clause 4. The standard cost for storing in warehouse for one year for one ton of national corn seed reserve is 2,796,523 VND (two million seven hundred ninety-six thousand five hundred twenty-three dong).

Clause 5. The standard costs for importing, exporting at warehouse gates, and storing national rice and corn seed reserves include direct expenses related to the work of importing, exporting, and storing seeds, specifically:

Point a) Labor costs including: Warehouse keeper's salary, security guard's salary, loading and unloading labor, fumigation, shelving, weighing, transferring to vehicles or from vehicles to warehouses, rental fees for handling equipment, hazardous duty allowance;

Point b) Material costs used for importing, storing, exporting, including: Electricity, water, office supplies, labor protection, storm-proof covers, fire prevention and extinguishing equipment, storage tools and equipment;

Point c) Inspection and testing costs serving importation, exportation, and storage: quality inspection fees, inspection and testing of storage tools and equipment;

Point d) Management costs: communication expenses;

Point đ) Depreciation costs: depreciation of warehouses, tools, and equipment serving the storage process;

Point e) Other costs: losses during storage, sampling.

Clause 6. Based on the content of the standard costs prescribed in this Circular, ministries and sectors responsible for managing national rice and corn seed reserves shall specify specific levels for each cost item that fit their management conditions but ensure they do not exceed the general standard costs already defined.

Article 3. Application of Loss Rates

The standard costs for importing, exporting at warehouse gates, and storing prescribed in Article 2 of this Circular shall be applied as a basis for budget preparation and cost management, implementing plans for importing, exporting, and storing national rice and corn seed reserves starting from the 2016 fiscal year.

Article 4. Organization of Implementation

Article 1. This Circular takes effect from September 10, 2015.

Article 2. The Director of the State General Reserve Corporation and the heads of units involved in managing national rice and corn seed reserves are responsible for implementing this Circular./.