Circular No. 136/1998/TT-BTC guiding the amendment of Circular No. 65/1998/TT/BTC dated May 15, 1998 on export quota business fees for textile and garment products entering the EU market and fees for establishing and operating foreign economic organizations' permanent representative offices in Vietnam.

Circular No. 136/1998/TT-BTC guides the amendment of the schedule of collection rates for export quota business fees for textile and garment products entering the EU market and fees for establishing and operating foreign economic organizations' permanent representative offices in Vietnam. This Circular applies to enterprises exporting to the EU and foreign economic organizations with permanent representative offices in Vietnam.

Document No.136/1998/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldUncategorized
Issued date17/10/1998
Effective date01/11/1998
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 136/1998/TT-BTC guides the amendment of the schedule of collection rates for export quota business fees for textile and garment products entering the EU market and fees for establishing and operating foreign economic organizations' permanent representative offices in Vietnam. This Circular applies to enterprises exporting to the EU and foreign economic organizations with permanent representative offices in Vietnam.

Scope of application

Enterprises exporting textile and garment products to the EU market; foreign economic organizations with permanent representative offices in Vietnam.

Key points

  • Women's coats → 0.04 USD/piece
  • Jackets → 0.25 USD/piece

🌐 Social impact of this document

  • Enterprises exporting textile and garment products to the EU must pay the fees according to the new schedule of collection rates.
  • Foreign economic organizations with permanent representative offices in Vietnam must comply with regulations on fees for establishing and operating their offices.

❓ Frequently asked questions

What is the fee for women's coats?

The fee for women's coats is 0.04 USD/piece.

How is the fee calculated for jackets?

The fee for jackets is 0.25 USD/piece.

To whom does this Circular apply?

This Circular applies to enterprises exporting textile and garment products to the EU market and foreign economic organizations with permanent representative offices in Vietnam.

What unit is the fee calculated in?

The fee is calculated based on the quantity of products (pieces).

When does this Circular take effect?

This Circular takes effect fifteen days from the date of issuance.

Full text

MINISTRY OF FINANCE
********

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

Number: 136/1998/TT-BTC

Hanoi, October 17, 1998

 

CIRCULAR

Guidelines for amending Circular No. 65/1998/TT/BTC dated May 15, 1998 on export quota fees for textile and garment products entering the EU market and fees for establishing and operating permanent offices of foreign economic organizations in Vietnam in Vietnam

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on unifying the management of fees and charges;

The Ministry of Finance issued Circular No. 65/1998/TT/BTC dated May 15, 1998 guiding amendments to Circular No. 93 TT/LB dated November 7, 1994 on export quota fees for textile and garment products entering the EU market and Circular No. 100 TC/TCT dated December 3, 1993 on fees for establishing and operating permanent offices of foreign economic organizations in Vietnam.

After a period of implementation, to align with current circumstances and at the request of the Ministry of Trade, the Ministry of Finance guides the amendment of the schedule of collection rates for export quota fees for textile and garment products entering the EU market as stipulated in Circular No. 65/1998/TT/BTC dated May 15, 1998 as follows:

Serial Number

Name of commodity type

Cat

Rate of Collection

1

2

3

4

1

Women's coat

15

0.04 USD per piece

2

Jacket

21

0.25 USD per piece

This Circular takes effect fifteen days from the date of signature. Other provisions shall continue to be implemented according to the regulations set forth in Circular No. 93 TT/LB dated November 7, 1994 of the Joint Ministry of Finance - Trade, Circular No. 100 TC/TCT dated December 3, 1993 of the Ministry of Finance, and Circular No. 65/1998/TT/BTC dated May 15, 1998 of the Ministry of Finance.

In the course of implementation, if there are difficulties or obstacles, please report them to the Ministry of Finance for study and resolution./.

 

DEPUTY MINISTER

Vice Minister

(Signed)

Pham Van Trong

 

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136/1998/TT-BTC
Circular No. 136/1998/TT-BTC guiding the amendment of Circular No. 65/1998/TT/BTC dated May 15, 1998 on export quota business fees for textile and garment products entering the EU market and fees for establishing and operating foreign economic organizations' permanent representative offices in Vietnam.
In effect

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