Circular No. 160/2015/TT-BTC on the standard cost for importing and exporting state reserve goods directly managed by the National Reserve General Department.

CIRCULAR

Regulations on standard costs for importing and exporting national reserve goods

directly managed by the National Reserve General Departmentintention

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Pursuant to the Law on Construction number 50/2014/QH13 amended and supplemented by Law number 03/2016/QH14, Law number 35/2018/QH14, Law number 40/2019/QH14 and Law number 62/2020/QH14;

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

Pursuant to the Government Decree No. 94/2013/NĐ-CP dated August 21, 2013 detailing the implementation of the Law on National Reserves;

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

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

The Minister of Finance shall issue a Circular to regulate standard costs for importing and exporting national reserve goods directly managed by the National Reserve General Department.

Article 1. Scope of Regulation and Applicability

1. Scope of application: This Circular stipulates standard costs for importing and exporting foodstuffs, materials, rescue equipment, general materials mobilized for industry, white salt for national reserves directly managed by the National Reserve General Department.

2. Applicability: Standard costs for importing and exporting national reserve goods directly managed by the National Reserve General Department apply to relevant agencies, organizations, and individuals involved in the management, importation, and exportation of national reserve goods.

Article 2. Content of Cost Standards

1. Contents of standard costs for importing and exporting national reserve goods directly managed by the National Reserve General Department are detailed in the attached annex.

2. Standard costs for importing and exporting national reserve goods directly managed by the National Reserve General Department include expenses related to the work of importing and exporting national reserve goods at warehouse gates, specifically:

Renting organizations with appraisal functions; inspecting and testing national reserve goods; repairing and testing measuring instruments; repairing and purchasing tools, utensils, packaging materials for importation and exportation (if applicable); weighing, measuring, counting, repackaging, filling bags, packing, unloading; installation and trial operation costs, rental costs for handling equipment (if applicable); loading and unloading national reserve goods from transportation means into warehouses or from warehouses onto transportation means; security and protection work; temporary shelter for delivery and receipt of goods; night shift, overtime meal expenses; printing documents, office supplies; meetings for guidance, implementation conferences, mid-term and final reviews; publicity, advertising, communication, posting notices, training, guidance costs; inspection of importation and exportation work at subordinate units; quality assessment costs; regular repair costs for warehouses; repair costs for equipment, devices, tools, utensils serving importation and exportation, and other related costs.

3. Based on the contents of the standard costs prescribed in this Circular, the Director of the National Reserve General Department is responsible for setting appropriate expenditure levels for each item of expense that comply with management conditions but ensure they do not exceed the overall standard costs already defined.

Article 3. Application of Loss Rates

The standard costs for importing and exporting national reserve goods directly managed by the National Reserve General Department as stipulated in Article 2 of this Circular shall be applied as a basis for budget preparation and cost management, implementing plans for importing and exporting national reserve goods starting from the 2016 fiscal year.

For the 2015 fiscal year, the standard costs for importing and exporting national reserve goods directly managed by the National Reserve General Department continue to be applied according to the provisions of Circular No. 186/2011/TT-BTC dated December 19, 2011 issued by the Ministry of Finance, and Circular No. 187/2011/TT-BTC dated December 19, 2011 issued by the Ministry of Finance.

Article 4. Organization of Implementation

1. This Circular takes effect from December 1, 2015.

2. This Circular abolishes:

a) Circular No. 186/2011/TT-BTC dated December 19, 2011 issued by the Ministry of Finance regulates standard costs for importing and exporting national reserve foodstuffs at the National Reserve warehouse gates directly managed by the National Reserve General Department.

b) Circular No. 187/2011/TT-BTC dated December 19, 2011 issued by the Ministry of Finance regulates standard costs for importing and exporting national reserve materials and equipment at the National Reserve warehouse gates directly managed by the National Reserve General Department.

3. The Director of the National Reserve General Department and the Heads of units related to the work of importing, exporting, and managing national reserve goods are responsible for organizing the implementation hereof./.