Circular No. 138/2014/TT-BTC stipulates the import cost norms, export cost norms at the warehouse gate, and storage cost norms for Pentrit (TEN) explosives in national reserves.

CIRCULAR

Regulations on import cost norms, export cost norms at warehouse gates, and storage cost norms for Pentrit (TEN) explosives national reserves

 and storage cost norms for Pentrit (TEN) explosives national reserves

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BASED ON THE LAW ON STANDARDS AND TECHNICAL REGULATIONS dated June 29, 2006;

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

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;

Pursuant to the proposal of the Ministry of Industry and Trade in Circular No. 11751/BCT-KHCN dated December 20, 2011 and Circular No. 2751/BCT-KH dated April 1, 2013 regarding the issuance of import, storage, and export norms for Pentrit (TEN) explosives national reserves,

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

The Minister of Finance hereby promulgates this Circular regulating import cost norms, export cost norms at warehouse gates, and storage cost norms for Pentrit (TEN) explosives national reserves.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates import cost norms, export cost norms at warehouse gates, and storage cost norms for Pentrit (TEN) explosives national reserves (hereinafter referred to as national reserve Pentrit explosives).

Article 2. Import cost norms, export cost norms at warehouse gates, and storage cost norms for national reserve Pentrit explosives shall apply to relevant agencies, organizations, and individuals involved in the management, importation, exportation, and storage of national reserve Pentrit explosives.

Article 2. Content of Cost Standards

Clause 1. The import cost norm is calculated for one ton of national reserve Pentrit explosives imported at the warehouse gate: VND 58,807.

Clause 2. The export cost norm is calculated for one ton of national reserve Pentrit explosives exported at the warehouse gate: VND 141,189.

Clause 3. The storage cost norm for one ton of national reserve Pentrit explosives stored in the warehouse for one year: VND 4,383,594.

Clause 4. Import cost norms, export cost norms at warehouse gates, and storage cost norms for national reserve Pentrit explosives include related expenditure items directly associated with the work of importing, exporting, and storing explosives; specifically:

Point a) Labor costs, including: Warehouse keeper's salary, security personnel's salary, and contributions according to regulations; costs for loading and unloading, warehouse fumigation, packaging, lowering from racks, weighing, loading onto vehicles or unloading from vehicles into the warehouse; costs for renting handling equipment; hazardous duty allowance, meal allowance for warehouse keepers and security personnel;

Point b) Material costs used for importation, storage, exportation, including: Electricity, water, preservation tools and equipment; warehouse depreciation, labor protection supplies, storm-proof tarpaulins, fire prevention and extinguishing equipment, office supplies;

Point c) Inspection and testing costs serving importation, exportation, and storage, including: Quality inspection fees before warehouse release according to regulations, inspection and testing of preservation tools and equipment;

Point d) Management costs;

Point đ) Environmental treatment costs;

Article 5. Based on the content of the norms stipulated in this Circular, ministries and sectors directly managing national reserve Pentrit explosives shall be responsible for specifying specific levels for each expenditure item that are appropriate to their management conditions but ensure they do not exceed the general norms already established.

Article 3. Application of Loss Rates

The import cost norms, export cost norms at warehouse gates, and storage cost norms prescribed in Article 3 of this Circular shall be applied as the basis for preparing budgets and managing costs, implementing plans for importing, exporting, and storing national reserve Pentrit explosives from 2015.

Article 4. Organization of Implementation

Article 1. This Circular takes effect from November 1, 2014.

Article 2. The Director of the State General Reserve Administration and the heads of units involved in the management of national reserve Pentrit explosives shall be responsible for organizing the implementation of this Circular./.