Circular No. 19/2024/TT-BTC stipulating economic-technical norms for the storage of national reserve goods and loss norms for national rice reserves directly managed by the State Treasury General

Based on the provided appendices, this is a set of regulations regarding economic-technical norms for storing national reserves such as rice, salt, and other materials. Each type of reserve has specific requirements for materials, tools needed, as well as external labor costs to ensure quality and safety during the storage process.

Document No.19/2024/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Tấn Cận — Thứ trưởng
Updated12/06/2026
SectorFinance
FieldState Reserves
Issued date22/03/2024
Effective date10/05/2024
Expiry date
StatusIn effect
✦ Smart summary

Based on the provided appendices, this is a set of regulations regarding economic-technical norms for storing national reserves such as rice, salt, and other materials. Each type of reserve has specific requirements for materials, tools needed, as well as external labor costs to ensure quality and safety during the storage process.

Scope of application

National reserve warehouse management units

Key points

  • Norms for electricity consumption for air extraction and warehouse protection.
  • Material requirements such as PVC film, PP tarpaulin, door panels, bamboo sticks, rattan screens...
  • Labor hire costs for cleaning warehouses, laying films, sealing films, and waste disposal.
  • Special attention is given to safety measures during the storage process, such as using CO2 fire extinguishers, rechargeable flashlights, protective masks, gloves...
  • Each type of reserve has its own specific norms suitable for the characteristics of the goods.

🌐 Social impact of this document

  • Ensuring the quality and safety of national reserves.
  • Providing a basis for efficient cost management during the storage process.
  • In accordance with Circular No. 19/2024/TT-BTC of the Ministry of Finance.

❓ Frequently asked questions

What is the norm for electricity consumption for air extraction and warehouse protection?

Depending on the type of reserve, it usually ranges from 0.3 kWh to 0.5347 kWh.

Is it necessary to use CO2 fire extinguishers during the storage process?

Yes, CO2 fire extinguishers are an important part of ensuring safety for national reserve warehouses.

Full text

MINISTRY OF FINANCE

NUMBER: 19/2024/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

HA NOI, March 22, 2024

                                   

CIRCULAR

REGULATING THE ECONOMIC AND TECHNICAL STANDARDS FOR THE STORAGE OF NATIONAL RESERVE GOODS
AND THE LOSS ALLOWANCE STANDARDS FOR NATIONAL RESERVE RICE AND GRAIN STORED UNDER THE DIRECT MANAGEMENT OF THE NATIONAL RESERVE AGENCY
State reserve under direct management

BASED ON THE NATIONAL RESERVE LAW dated November 20, 2012,

BASED ON THE DECREE NO. 94/2013/NĐ-CP dated August 21, 2013 of the Government detailing the implementation of the National Reserve Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

FOLLOWING THE PROPOSAL OF THE DIRECTOR GENERAL OF THE NATIONAL RESERVE AGENCY,

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR REGULATING THE ECONOMIC AND TECHNICAL STANDARDS FOR THE STORAGE OF NATIONAL RESERVE GOODS AND THE LOSS ALLOWANCE STANDARDS FOR NATIONAL RESERVE RICE AND GRAIN STORED UNDER THE DIRECT MANAGEMENT OF THE NATIONAL RESERVE AGENCY.

Article 1. Scope of Regulation and Applicability

1. SCOPE OF APPLICATION: This Circular regulates the economic and technical standards for the storage of national reserve goods and the loss allowance standards for national reserve rice and grain stored under the direct management of the National Reserve Agency.

2. APPLICABLE SUBJECTS: The economic and technical standards for the storage of national reserve goods and the loss allowance standards for national reserve rice and grain stored under the direct management of the National Reserve Agency apply to units, organizations, and individuals involved in the management and storage of national reserve goods.

Article 2. Content of Cost Standards

1. The economic and technical standards for the storage of national reserve goods directly managed by the National Reserve Agency include the appendices (from Appendix I to Appendix XLIII) issued together with this Circular.

2. Loss allowance standard for sealed rice storage (nitrogen supplementation, low pressure):

  1. Storage period under 12 months: 0.050%.

  2. Storage period from 12 to 18 months: 0.058%.

  3. Storage period over 18 months: 0.066%.

3. Loss allowance standard for loose grain storage and bagged grain storage under low pressure conditions as follows:

No.

Grain storage period

Loss Allowance Rate (%)

Remarks

1

From 1 month to 3 months

0,3

2

From > 3 months to 6 months

0,5

3

From > 6 months to 9 months

0,7

4

From > 9 months to 12 months

0,9

5

From > 12 months to 18 months

1,1

6

From > 18 months to 24 months

1,3

7

From > 24 months to 30 months

1,4

8

Over 30 months: additional per month

0,015

4. Loss allowance standard for loose grain storage and bagged grain sealed storage with nitrogen supplementation maintaining concentration ≥ 98% as follows:

No. Grain storage period Loss Allowance Rate (%) Remarks
1 From 1 month to 3 months 0,3
2 From > 3 months to 6 months 0,5
3 From > 6 months to 9 months 0,6
4 From > 9 months to 12 months 0,7
5 From > 12 months to 18 months 0,8
6 From > 18 months to 24 months 0,9
7 From > 24 months to 30 months 1,0
8 Over 30 months: additional per month 0,015

Article 3. Effectiveness

1. This Circular takes effect from May 10, 2024.

2. For grain entering the warehouse for national reserves from 2021 stored in loose form and sealed bags supplemented with nitrogen maintaining concentration ≥ 98%, the loss allowance standard set out in Clause 4, Article 2 of this Circular shall be applied.

3. Paragraphs 2, 3, and 4 of Article 2 of Circular No. 161/2015/TT-BTC dated October 15, 2015 of the Minister of Finance regarding the cost standards for storage and loss allowance standards for national reserve goods directly managed by the National Reserve Agency will cease to be effective upon the entry into force of this Circular.

4. The Director General of the National Reserve Agency and the heads of units related to the management and storage of national reserve goods are responsible for organizing its implementation./.


DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Le Tan Cam

Appendix I

ECONOMIC AND TECHNICAL STANDARDS FOR REGULAR RICE STORAGE IN NATIONAL RESERVES
(Attached to Circular No. 19/2024/TT-BTC dated March 22, 2024 of the Minister of Finance)

UNIT OF MEASURE: consumption quantity/ton.year

No. LIST OF CONTENTS OF THE STANDARDS Livestock Consumption Quantity Remarks
1 2 3 4
1 Materials, raw materials, fuel, small tools and equipment
- Ant-cleaning and spider-killing spray (600ml bottle) box

0,0300

- Nitrogen-supplementing gas (N₂)2) kg

0,3500

- Purchase of PE sample bags kg

0,0018

- Electricity for storage and protection kWh

2,6100

- Broom for glue application piece

0,0030

- Cleaning cloths

kg

0,0150

- Bamboo broom piece

0,0200

- Plastic bucket piece

0,0100

- Plastic shovel piece

0,0100

- Fire extinguisher (5kg type)2can Maintenance, calibration, and inspection of tools and equipment

0,0040

2 times Table 01 attached 1 Quality inspection
3 samples Purchase of tools and equipment

0,0026

4 Replacement of Ni-to concentration measuring sensor
- Air suction machine piece

0,0007

- Insecticide spraying machine with motor piece

0,0013

- Industrial fan piece

0,0008

- Rice and grain bag sewing machine piece

0,0013

- Sample dividing equipment piece

0,0016

- Various sampling probes piece

0,0009

- Laboratory sieve set piece

0,0005

- set Labor hire

0,0012

5 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)ECONOMIC AND TECHNICAL STANDARDS FOR INITIAL RICE STORAGE IN NATIONAL RESERVES person

0,0071

Seal Registration Certificate
Consumption Quantity

No. LIST OF CONTENTS OF THE STANDARDS Livestock New Remarks
Supplemental Materials, raw materials, fuel, small tools and equipment
1 2 3 4 5 6
1 Brass valve + 34mm coupling
- Electricity for storage and protection kWh 0,9000 0,9000
- Rigid plastic pipe Labor hire 0,0100 0,0020
- Flexible plastic pipe m 0,0350 0,0080
Pressure gauge m 0,0150 0,0030
- Small plastic pipe 10mm diameter Labor hire 0,0100 0,0040
- Jun valve m 0,0300 0,0300
- Storage gas (N₂) piece 0,0100 0,0100
- Film adhesive2) kg 0,8000 0,8000
- Disinfectant kg 0,0300 0,0250
- Broom for glue application piece 0,0300 0,0300
- 0.5mm thick PVC film kg 0,0060 0,0060
- Personal protective equipment (clothing, gloves, masks) m2 2,0800 0,4820
- (smoothing floor and wall surfaces in warehouses, laying film, applying film, transporting and placing padding materials, warehouse cleaning, handling waste) Labor hire 0,0130 0,0130
2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)ECONOMIC AND TECHNICAL STANDARDS FOR REGULAR STORAGE person 0,1948 0,1676

ANNEX III
BAGGED AND LOOSE GRAIN STORAGE UNDER LOW PRESSURE IN NATIONAL RESERVES
(Attached to Circular No. 14/2024/TT-BTC dated May 22, 2024 of the Minister of Finance) (Attached to Circular No. 15/2024/TT-BTC dated March 22, 2024 of the Minister of Finance)

Electricity for air suction, storage, and protection

No. LIST OF CONTENTS OF THE STANDARDS Livestock Consumption Quantity Remarks
1 2 3 4 5
1 Materials, raw materials, fuel, small tools and equipment
- Ant-cleaning and spider-killing spray (600ml bottle) box

0,0407

- Purchase of PE sample bags kg

0,0048

- kWh Glue brush

2,8369

- Bamboo broom piece

0,0030

- Cleaning cloths kg

0,0150

- Maintenance and inspection of tools and equipment piece

0,0200

- Plastic bucket piece

0,0100

- Plastic shovel piece

0,0100

- Fire extinguisher (5kg type)2can Maintenance, calibration, and inspection of tools and equipment

0,0040

2 Quality inspection Table 01 attached 1 Quality inspection
3 times Purchase of tools and equipment

0,0026

4 Replacement of Ni-to concentration measuring sensor piece
- Insecticide spraying machine with motor piece

0,0013

- Industrial fan piece

0,0008

- Rice and grain bag sewing machine (warehouse cleaning inside and outside, air suction and sampling, handling film when it tears during storage)

0,0013

- Sample dividing equipment piece

0,0016

- Various sampling probes piece

0,0009

- Laboratory sieve set piece

0,0005

- set Labor hire

0,0012

5 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)Supplemental person

0,1023

No. LIST OF CONTENTS OF THE STANDARDS Livestock Consumption Quantity Remarks
Supplemental Electricity for air suction, storage, and protection
1 2 '3 4 5 6
1 Materials, raw materials, fuel, small tools and equipment
- 200mm diameter PVC pipe kWh 0,300 0,300
- Rigid plastic pipe Labor hire 0,010 0,002
- 34mm diameter PVC suction pipe m 0,200 0,046
- 200mm diameter coupling m 0,040 0,009
- Various reducers (200mm -> 100mm; 100mm -> 34mm) piece 0,050 0,012
- Plastic nipple 200mm piece 0,020 0,005
- 34mm diameter reducer with cap for sampling34mm diameter L-shaped coupling piece 0,020 0,020
- 34mm diameter T-shaped coupling piece 0,060 0,014
- Insecticide piece 0,020 0,005
- Table 02 attached piece 0,010 0,002
- Small plastic pipe 10mm diameter Labor hire 0,010 0,004
- Disinfectant kg 0,040 0,033
- Broom for glue application piece 0,030 0,030
- PP sheet Table 01 attached 1 1 Wooden trim
- 0.5mm thick PVC film kg 0,007 0,007
- Personal protective equipment (clothing, gloves, masks) m2 2,400 0,720
- Self-tapping screw + bolt m2 3,300 0,990
- (smoothing floor and wall surfaces in warehouses, laying film, applying film, transporting and placing padding materials, warehouse cleaning, handling waste) m 0,350 0,119
- BAGGED AND LOOSE GRAIN STORAGE UNDER SEALS WITH NITROGEN SUPPLEMENTATION, MAINTAINING CONCENTRATION ≥ 98% Labor hire 0,650 0,221
2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)(Attached to Circular No. 19/2024/TT-BTC dated May 27, 2024 of the Minister of Finance) person 0,272 0,232

Appendix V
BAGGED AND LOOSE GRAIN STORAGE UNDER LOW PRESSURE IN NATIONAL RESERVES
Nitrogen-supplementing gas (N₂)

kg.

No. LIST OF CONTENTS OF THE STANDARDS Livestock Consumption Quantity Remarks
1 2 3 4 5
1 Materials, raw materials, fuel, small tools and equipment
- Ant-cleaning and spider-killing spray (600ml bottle) box

0,0407

- Shovel2) ..... kg

0,3500

- Purchase of PE sample bags kg

0,0048

- Electricity for storage and protection kWh

2,6320

—. Broom for glue application piece

0,0030

Cleaning cloths Various sampling probes

0,0150

- Maintenance and inspection of tools and equipment piece

0,0200

Plastic bucket piece

0,0100

- piece set piece

0,0100

- Fire extinguisher (5kg type)2can Maintenance, calibration, and inspection of tools and equipment

0,0040

2 Quality inspection Table 01 attached 1 Quality inspection
3 samples Purchase of tools and equipment

0,0026

4 Replacement of Ni-to concentration measuring sensor Table 01 attached
Insecticide spraying machine with motor piece

0,0013

- Industrial fan piece

0,0008

— - Rice and grain bag sewing machine piece

0,0013

Sample dividing equipment (warehouse cleaning inside and outside, air suction and sampling, handling film when it tears during storage)

0,0016

Various sampling probes piece

0,0009

(warehouse cleaning inside and outside, sampling, handling film when it tears during storage)APPENDIX VIECONOMIC AND TECHNICAL STANDARDS FOR INITIAL STORAGE

set

LOOSE GRAIN STORAGE UNDER SEALS WITH NITROGEN SUPPLEMENTATION, MAINTAINING CONCENTRATION ≥ 98%

0,0005

0,0012

5 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)Supplemental person

0,1758

Electricity for storage and protection
Storage gas (N₂)
200mm diameter PVC pipe

No. LIST OF CONTENTS OF THE STANDARDS Livestock Supplemental Remarks
Supplemental Various couplings (200mm; 100mm; 34mm)
1 2 3 4 5 6
1 Materials, raw materials, fuel, small tools and equipment
200mm diameter cap kWh 0,300 0,300
- Reducer with cap for sampling2) kg 0,800 0,800
Rigid plastic pipe Labor hire 0,010 0,002
- Glue brush m 0,200 0,046
- 200mm diameter coupling m 0,040 0,009
PP sheet piece 0,050 0,012
Plastic nipple 200mm piece 0,020 0,005
2 meters00 piece 0,020 0,020
Wooden trim0 42 piece 0,060 0,014
- Insecticide piece 0,020 0,005
- Table 02 attached piece 0,010 0,002
- Small plastic pipe 10mm diameter Labor hire 0,010 0,004
- Disinfectant kg 0,040 0,033
- Self-tapping screw + bolt piece 0,030 0,030
- PP sheet Table 01 attached 1 1 Wooden trim
- 0.5mm thick PVC film kg 0,007 0,007
- Personal protective equipment (clothing, gloves, masks) m2 2,400 0,720
- (smoothing floor and wall surfaces in warehouses, laying film, applying film, transporting and placing padding materials, warehouse cleaning, handling waste) ECONOMIC AND TECHNICAL STANDARDS FOR INITIAL STORAGE 3,300 0,990
- BAGGED GRAIN STORAGE UNDER LOW PRESSURE IN NATIONAL RESERVESRecord keeper m 0,350 0,119
- Electricity for air suction, storage, and protection Labor hire 0,650 0,221
2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)Bag disinfectant person 0,272 0,232

Appendix VII

Table 03 attached

0.5mm thick PVC film

No. LIST OF CONTENTS OF THE STANDARDS Livestock New 2 meters
Supplemental Materials, raw materials, fuel, small tools and equipment
1 2 3 4 5 6
1 Materials, raw materials, fuel, small tools and equipment
- Air suction power, preservation, protection kWh 0,300 0,300
Rigid plastic pipe Labor hire 0,010 0,002
- 200mm diameter coupling m 0,040 0,009
- 34mm diameter T-shaped coupling piece 0,060 0,014
- Small plastic pipe 10mm diameter Labor hire 0,010 0,004
- Disinfectant kg 0,030 0,033
- Broom for glue application piece 0,030 0,030
- Sterilizing agent for packaging kg 0,010 0,010
- PP sheet Table 01 attached 1 1 Appendix Table 03
- 0.5mm thick PVC film kg 0,007 0,007
- 0.5 mm thick PVC film m2 2,400 0,720
- Self-tapping screw + bolt

„2 m

1,220 0,366
2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)(Attached to Circular No. 19/2024/TT-BTC dated May 27, 2024 of the Minister of Finance) person 0,272 0,232

Appendix VIII
ECONOMIC AND TECHNICAL STANDARDS FOR THE STORAGE OF GRAIN IN SACKS WITH TIGHT SEALING
DISCHARGE N2 GAS TO MAINTAIN OIL CONTENT ≥ 98%

kg.

No. List of contents of standards Livestock Consumption Quantity Remarks
Material Materials, raw materials, fuel, small tools and equipment
1 2 3 4 5 6
1 Materials, raw materials, fuel, small tools and equipment
- Electricity for storage and protection kWh 0,300 0,300
- Preservation gas (N2)2) kg 0,800 0,800
- Rigid plastic pipe Labor hire 0,010 0,002
- 200mm diameter coupling m 0,040 0,009
- 34mm diameter T-shaped coupling piece 0,060 0,014
- Small plastic pipe 10mm diameter Labor hire 0,010 0,004
- Disinfectant kg 0,040 0,033
- Broom for glue application piece 0,030 0,030
- PP sheet Table 01 attached I 1 Appendix Table 03
- 0.5mm thick PVC film kg 0,007 0,007
- Personal protective equipment (clothing, gloves, masks) m2 2,400 0,720
- Self-tapping screw + bolt ECONOMIC AND TECHNICAL STANDARDS FOR INITIAL STORAGE 1,220 0,366
2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)(Attached to Circular No. 19/2024/TT-BTC dated May 27, 2024 of the Minister of Finance) person 0,272 0,232

ANNEX IX
ECONOMIC AND TECHNICAL STANDARDS FOR THE STORAGE OF NATIONAL RESERVE SALT

No. LIST OF CONTENTS OF THE STANDARDS Livestock Consumption Quantity Remarks
1 2 3 4 5
1 Materials, raw materials, fuels, small tools and equipment
- Supplemental warehouse door boards m 0,0002
- Bamboo poles (6m/pole) pole 0,0570
- Rattan straps

„2 m

1,0358
- Palm leaves m 0,6293
- Binding ropes for sacks, bamboo mats, and bamboo poles (bamboo tubes) Vial 0,2000
- Wood saw piece 0,0020
- Cotton gloves pair 0,0150
- Cotton masks piece 0,0150
- Bamboo brooms piece 0,0400
- Hatchet piece 0,0020
2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)(Cleaning the warehouse, fixing the bamboo frame with palm leaf mats and rattan floor, around and on the surface of the warehouse) person 0,1564

ANNEX X
ECONOMIC AND TECHNICAL STANDARDS FOR REGULAR SALT STORAGE OF NATIONAL RESERVES
(Pursuant to Circular No. 19/2024/TT-BTC dated March 22, 2024 of the Minister of Finance)

No. LIST OF CONTENTS OF THE STANDARDS Livestock New Remarks
1 2 3 4 5
1 Materials, raw materials, fuels, small tools and equipment
- Storm-resistant tarpaulins with hooks and binding ropes ECONOMIC AND TECHNICAL STANDARDS FOR INITIAL STORAGE

0,1450

- Bamboo ladder piece

0,0010

- Supplementary salt covering sacks ECONOMIC AND TECHNICAL STANDARDS FOR INITIAL STORAGE

0,1206

- Electricity for storage and protection kWh

0,5347

- Fire extinguisher (5kg type)2can Maintenance, calibration, and inspection of tools and equipment

0,0040

- Shovel (with handle) piece

0,0020

- Mattock (with handle) piece

0,0020

- Plastic bucket piece

0,0080

- Personal protective equipment (clothing, masks, gloves, etc.) Labor hire

0,0010

- Rechargeable flashlight piece

0,0010

- Clearing knife piece

0,0010

- Binding rope m

0,0040

- Wooden support columns (3m long) pole

0,0040

- Bamboo brooms piece

0,0060

2 (warehouse cleaning inside and outside, sampling, handling film when it tears during storage)(Cleaning inside and outside the warehouse, handling waste) person

0,0006

Original document (PDF)

Open PDF in a new tab ↗

Relations map

19/2024/TT-BTC
Circular No. 19/2024/TT-BTC stipulating economic-technical norms for the storage of national reserve goods and loss norms for national rice reserves directly managed by the State Treasury General
In effect

Click a document to open. A red border = a relation that changes validity.