DECREE OF THE GOVERNMENT

Detailed implementation regulations for the National Reserve Ordinance

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the National Reserve Ordinance dated April 29, 2004;

At the proposal of the Minister of Finance,

DECREE:

PART I

General Provisions

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Decree specifies detailed implementation of certain provisions of the National Reserve Ordinance concerning the construction, organization, management, operation, and utilization of national reserves.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

Agencies, organizations, and individuals related to the construction, organization, management, operation, and utilization of national reserves.

Article 2. Compliance with laws on national reserves

Agencies, organizations, and individuals specified in Clause 2 of Article 1 of this Decree, in addition to implementing the provisions of this Decree, must also comply with other relevant legal provisions on national reserves.  Other relevant legal provisions on national reserves.

Chapter II

National reserve organizations, list of national reserve items

and assignment of managing agencies

Article 3.  The system of national reserve organizations

The system of national reserve organizations includes:

1. The specialized agency under the Ministry of Finance responsible for state management of national reserves and organized vertically comprising the National Reserve Agency and regional national reserve units located in strategic areas throughout the country.

Regional national reserve units have affiliated general warehouses directly managing, storing national reserve items, and conducting warehouse entry and exit, purchases, and sales of national reserve items according to authorized orders.

2. National reserve units under ministries and sectors directly managing and storing national reserve items as prescribed by law.

Article 4. List of national reserve items, assignment of managing agencies, and adjustment of the list of national reserve items

1. The list of national reserve items and the assignment of managing agencies for national reserve items are stipulated in the annex attached to this Decree.

2. In cases of necessity, the Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to submit to the Prime Minister for supplementation and adjustment of the list of national reserve items during the year; simultaneously, submit to the Government for formal supplementation and adjustment of the list of national reserve items when drafting the next year's plan as prescribed in Clause 1 of Article 5 of this Decree.

Article 5. Determination of national reserve items according to the list of national reserve items, levels of each type of reserve, total level of national reserves, and total increase in national reserves

1. Annually, along with the development of economic and social plans and state budget estimates, the Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to review the list of national reserve items, compile and balance to submit to the Government for supplementation and adjustment of the list of national reserve items, determine national reserve items, levels of each type of reserve, total level of national reserves, and total increase in national reserves for the Government to submit to the National Assembly for consideration and decision; submit to the Prime Minister the ratio of national reserves in monetary form.

2. Based on the need to increase national reserves, the state budget capacity, and the annual growth rate of gross domestic product (GDP), the Government shall submit to the National Assembly for decision on the total increase in national reserves. In cases where GDP does not increase, the Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to balance and report to the Government for submission to the National Assembly for decision on the total increase in national reserves.

Chapter III

Preparation of plans and state budget estimates for national reserves

and organizing implementation

Article 6. Plan and budget estimate for the national reserve fund

1. The Ministry of Planning and Investment shall guide ministries and sectors managing national reserve goods to prepare annual and five-year national reserve plans; the Ministry of Finance shall guide ministries and sectors managing national reserve goods to prepare annual and five-year budget estimates for the national reserve fund.

2. Based on the national reserve plans and budget estimates for the national reserve fund of ministries and sectors managing national reserve goods, the Ministry of Planning and Investment, in collaboration with the Ministry of Finance, shall aggregate and balance these plans and estimates to submit to the Government:

a) The end-of-plan period inventory level is the quantity of national reserve goods determined by the State at December 31 of the plan year or the final year of the plan period. On the basis of consolidating the plan for increasing national reserve goods, the plan for rotating and updating national reserve goods, the end-of-plan period inventory level shall be determined.

b) The end-of-plan period fund level is the total value of actual national reserve goods plus monetary reserves (Vietnamese dong) at December 31 of the plan year or the final year of the plan period. The end-of-plan period national reserve level must ensure a balance between physical reserves and monetary reserves according to the ratio prescribed by the Prime Minister.

3. The plan for increasing or decreasing national reserve goods is a plan regarding the quantity and value of goods added to the reserve fund or imported to replenish the part that has been used or consumed according to the decision of the competent authority and losses within the quota; the quantity and value of goods withdrawn from the reserve fund due to reducing the level of certain unnecessary categories for national reserves or changing the requirements for the quantity and categories of reserve goods. 

The plan for rotating and replacing national reserve goods is a plan regarding the quantity and value of national reserve goods imported and exported during the plan period to ensure the quality of national reserve goods. Goods that have reached their export rotation date or decreased in quality, or goods that are not suitable for technical progress, must be included in the plan for rotating and replacing goods.

Based on annual statistical data and forecasts of the situation of importing and exporting national reserve goods for the following year, the Ministry of Planning and Investment, in collaboration with the Ministry of Finance, shall develop contingency plans for importing and exporting national reserve goods according to the decision of the Prime Minister or under the delegation of the Prime Minister, and export national reserve goods in other cases.

4. The investment development plan for material and technical infrastructure is a plan for constructing new warehouses, repairing existing warehouses for storing national reserve goods, and investing in equipment and technology for managing and preserving national reserve goods.

The head of ministries and sectors managing national reserve goods shall prepare investment plans  in accordance with the overall master plan for national reserve warehouses approved by the Prime Minister.

5. The plan for researching and applying scientific and technological progress includes the plan for researching state-level and sector-level scientific topics on national reserves, and the plan for applying scientific and technological progress in managing and preserving national reserve goods.

6. Balance financial resources for national reserve activities. 

Based on the national reserve plans stipulated in Clauses 2, Clause 3, Clause 4, and Clause 5 of this Article, ministries and sectors managing national reserve goods shall prepare and consolidate budget estimates for revenue and expenditure of the national reserve fund according to the guidelines of the Ministry of Finance.

Article 7. Procedures for preparing the annual state budget plan and estimate

1. Based on the Prime Minister's Directive on building the economic and social development plan and the state budget estimate for the following year, before June 10 each year, the Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to guide ministries and sectors managing national reserve goods on requirements, contents, and timeframes for building plans and preparing the state budget estimate.

2. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to build plans and prepare the state budget estimate, including the proposed allocation of additional funds for national reserves for the following year, to balance and consolidate for submission to the Government before July 20 each year.

Article 8. Allocation of Plans and Estimates of the State Budget and Supervision of Implementation

1. Based on the National Assembly's Resolution on the economic and social development plan and the state budget estimate, the Prime Minister shall allocate the plan and the state budget estimate for national reserves to the Ministry of Finance and ministries and sectors managing national reserve goods.

2. After receiving the plan targets, the Minister of Finance, the Minister of Defense, the Minister of Public Security, the Director of the General Office of the Government,  and the heads of ministries and sectors assigned to manage national reserve goods shall be responsible for allocating and assigning plans and state budget estimates to subordinate reserve units and organizing guidance, supervision, and implementation.

3. The Ministry of Finance shall take the lead and coordinate with the Ministry of Planning and Investment and related ministries and sectors to inspect the implementation of plans and state budget estimates by ministries and sectors managing national reserve goods, compile reports to submit to the Prime Minister, and propose solutions for implementing the state budget plan.

Article 9. Contents of State Orders and Contracts for National Reserve Goods Storage

1. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to submit to the Prime Minister for approval the plan for state orders to ministries and sectors managing national reserve goods. The state order plan shall be developed, compiled, and submitted for approval simultaneously with the submission of the national reserve state budget plan to the Government.

2. The contents of state orders for national reserve goods include: list, types of goods, quantities, quality standards, prices, storage locations, import and storage times, economic and technical norms, losses, costs for storing national reserve goods, and conditions to ensure the fulfillment of tasks.

3. The contents of contracts for leasing storage of national reserve goods include: list, types of goods, quantities, quality standards, prices, storage locations, import and storage times, economic and technical norms, losses, costs for storing national reserve goods, conditions ensuring warehouse facilities and technical equipment; provisions on inspection, control, and responsibilities, rights, and obligations of each party in the execution of the storage contract.

4. Based on the state order plan with ministries and sectors managing national reserve goods, the National Reserve Agency shall sign storage lease contracts and be responsible for inspecting, supervising, compiling, and reporting to the Ministry of Finance on the implementation of national reserve storage contracts to report to the Prime Minister.

Storage lease contracts signed by the National Reserve Agency must be sent to the Ministry of Finance and the Ministry of Planning and Investment.

5. The Ministry of Finance shall stipulate the funding for state orders for national reserves and the funding for leasing storage of national reserve goods.

Article 10. Importing, exporting, and rotating national reserve goods  

1. Importing, exporting, and rotating national reserve goods according to the plan shall be carried out in accordance with the following regulations:

a) For cases of importing, exporting, and rotating national reserve goods according to the approved plan, based on the maximum purchase price and minimum selling price set by the Ministry of Finance, the head of the ministry or sector managing national reserve goods shall decide on the method of purchasing and selling national reserve goods as prescribed in Article 24 of the National Reserve Law, determine the time for purchasing and selling national reserve goods, the purchase price, and the selling price of national reserve goods to organize the implementation proactively but must ensure the final inventory level according to the Prime Minister's regulations;

b) The plan for importing, exporting, and rotating national reserve goods approved for a given year can only be implemented in that year; if it needs to be carried over to the next year, the head of the ministry or sector managing national reserve goods must request the Minister of Finance and the Minister of Planning and Investment to submit to the Prime Minister for decision.

2. Based on the proposal of the head of the ministry or sector, the Chairman of the provincial or municipal People's Committee directly under the Central Government, and the opinion of the Ministry of Finance, the Prime Minister shall decide on importing and exporting national reserve goods in cases prescribed in Article 19 of the National Reserve Law. Ministries and sectors managing national reserve goods must comply strictly with the content of the Prime Minister's decision regarding the objects, list of goods, quantities, quality of imported and exported reserve goods, implementation time, supply location, prices, and payment methods. 

3. Importing, exporting, and using national reserve goods pursuant to the authority delegated by the Prime Minister.

In cases where immediate response to combat missions, anti-sabotage, anti-riot; prevention, mitigation, and aftermath handling of natural disasters and fires; prevention and control of diseases with potential outbreaks is necessary based on the proposal of the head of the ministry or sector or the Chairman of the provincial or municipal People's Committee directly under the Central Government, the Chairman of the National Search and Rescue Committee, the Head of the Central Steering Committee for Flood and Storm Prevention, the Prime Minister may delegate authority to the Minister of Finance, the Minister of Defense, and the Minister of Public Security to decide on importing and exporting national reserve goods in accordance with Article 20 of the National Reserve Law, specifically as follows:

a) Immediate import and export of national reserve goods including various types of goods, materials, raw materials, fuels, and materials worth less than one billion VND per type of goods to promptly serve direct needs and respond to each emerging task.

In cases where state reserve goods need to be imported or exported according to the provisions of this point, with each type of commodity valued at one billion VND or more, the Minister of Finance, the Minister of National Defense, and the Minister of Public Security must submit for consideration and decision by the Prime Minister.

b) When temporarily exporting state reserve goods such as machinery, equipment, and means of transportation to promptly serve emerging tasks, they must be immediately recovered upon completion of the task, maintained technically, and re-stored in the state reserve warehouse in accordance with current regulations. If these state reserve machinery, equipment, and means of transportation cannot ensure quality and continue to be stored, the head of the ministry or sector managing state reserve goods must propose the Minister of Finance and the Minister of Planning and Investment to submit for the Prime Minister's decision on the export and sale for purchasing new goods or using them.

c) In cases where it is necessary to import or export state reserve goods to serve cryptographic communications ensuring national defense and security, the Director of the Government Cryptographic Agency shall implement. 

4. Internal reallocation of state reserve goods shall be carried out as follows:

a) In cases where state reserve goods are moved according to planning and plans to ensure safety and suitability with storage conditions and preservation requirements for state reserve goods, the head of the ministry or sector managing state reserve goods shall develop a relocation plan and coordinate with the Minister of Finance and the Minister of Planning and Investment. In cases where selling state reserve goods at the place of transfer generates sufficient funds to purchase new goods according to the quantity and standard for storage at the receiving location, without requiring state budget supplementation, the head of the ministry or sector managing state reserve goods shall develop a proposal for the Ministry of Finance to review; after obtaining unified opinions from the Ministry of Finance, the head of the ministry or sector managing state reserve goods shall decide to organize implementation and bear responsibility for their decisions.

b) In urgent cases requiring immediate relocation of state reserve goods out of areas affected by natural disasters, fires, or unsafe conditions, or due to urgent needs to prepare for emergency response tasks, the head of the ministry or sector managing state reserve goods shall direct state reserve units to immediately organize relocation to ensure asset safety and meet task requirements. During implementation and after completion, reports must be submitted to the Ministry of Finance and the Ministry of Planning and Investment for coordination in inspection and resolution of arising issues.

c) In special cases necessitating internal reallocation of state reserve goods based on specific requirements of authorized agencies for inventory, handover, audit, or investigation, the head of the ministry or sector managing state reserve goods shall make decisions after obtaining unified opinions from the Minister of Finance.

5. Importing or exporting state reserve goods in other cases shall be implemented according to the following provisions:

a) The head of the ministry or sector managing state reserve goods decides to increase the quantity of surplus state reserve goods, decrease the quantity of state reserve goods lost beyond the standard during import, export, storage, and transportation;

b) The head of the ministry or sector managing state reserve goods decides to export the quantity of state reserve goods when liquidating due to obsolescence, damage, or poor quality;

c) The head of the ministry or sector managing state reserve goods shall reduce the quantity of state reserve goods lost beyond the standard or missing based on clearly identifying the causes of loss to handle appropriately;

d) The head of the ministry or sector managing state reserve goods shall be responsible for their decisions regarding the import and export of state reserve goods as stipulated in this clause.

6. For the export of state reserve goods as specified in Clause 2, Clause 3, and Clause 5 of this Article, ministries and sectors managing state reserve goods must report to the Minister of Finance and the Minister of Planning and Investment after implementation for consolidation and submission to the Prime Minister for prompt replenishment of the state reserve fund within the same year.

Article 11. Principles for Importing and Exporting National Reserve Goods

All cases of importing and exporting national reserve goods must be based on decisions of competent authorities as stipulated in Articles 18, 19, 20, 21, and 22 of the National Reserve Goods Ordinance; such importation and exportation must comply with the specified type, specification, code, symbol, quantity, quality, price, time, and location; there must be complete documentation for the importation and exportation of national reserve goods according to financial regulations; decisions on warehousing imports and exports made by the heads of units directly managing and preserving national reserve goods, inspection certificates for product quality standards, certificates of origin for goods requiring such certification, quality inspection certificates issued by authorized agencies for goods requiring quality inspections, warehouse import/export receipts or purchase/sale invoices. 

Article 12. Procedures for Handling Losses and Damages of National Reserve Goods Caused by Deterioration, Reduced Quality, or Loss

1\. Based on inspection records, records of losses, or confirmation records of goods damaged, reduced in quality compared to Vietnamese standards, industry standards, or basic standards; national reserve goods lost due to deterioration, damage, or reduction in quality shall be examined and analyzed by the Asset Management Council at each level of the reserve management agency to identify the causes and propose measures to handle the situation to the head of the reserve management agency: receiving goods that are damaged or have a lower quality than the Vietnamese standard, industry standard, or basic standard; national reserve goods are lost due to the Property Disposal Committee of each level of the storage agency examining and analyzing to clarify the causes of loss, damage, and proposing measures for handling to the Head of the national reserve agency: decision;

a\. In cases where damage is caused by subjective reasons, the individuals or groups causing the damage must fully compensate for the loss; the compensation price is determined by the head of the reserve management agency based on the market price of similar goods at the time of compensation;

b\. In cases where damage is caused by objective reasons, the head of the reserve management agency must report to the Ministry of Finance for consideration and decision to reduce capital sources for losses under one billion dong; if the loss exceeds one billion dong, it must be reported to the Prime Minister. 

2\. The Ministry of Finance will guide the establishment of the Asset Management Councils of reserve management agencies.    

Article 13. Planning the System of National Reserve Warehouses

1\. The Ministry of Finance, in collaboration with the Ministry of Planning and Investment and other ministries and sectors managing national reserve goods, will lead the development of a comprehensive plan for the national reserve warehouse system to be submitted to the Prime Minister for approval.

2\. Based on the approved comprehensive plan for the national reserve warehouse system, ministries and sectors managing national reserve goods, in collaboration with the Ministry of Finance and the Ministry of Planning and Investment, will lead the development of detailed plans for the network of national reserve warehouses within their jurisdiction.

Article 14. Storage of National Reserve Goods

National reserve goods must be stored at the designated locations, preserved according to established procedures and regulations, and must have complete files detailing quantity, quality, value, and all changes during importation, exportation, and storage. Changes to storage locations, preservation procedures, and regulations may not be made without permission from the competent state authority.

Article 15. Development and Issuance of Quality Standards, Economic and Technical Norms, Procedures, Regulations, and Preservation Periods for National Reserve Goods

1\. Quality Standards for national reserve goods:

a\. The Ministry of Finance and ministries and sectors managing national reserve goods, in collaboration with relevant agencies, will lead the development and proposal for the issuance of Vietnamese standards for the quality of goods entering national reserve warehouses by the Ministry of Science and Technology according to its authority;

b\. Ministries and sectors managing national reserve goods, in collaboration with relevant agencies, will lead the development and issuance of industry standards for the quality of goods entering national reserve warehouses as prescribed by law;

c\. In cases where Vietnamese or industry standards for the quality of national reserve goods cannot be developed, ministries and sectors managing national reserve goods will decide to allow the application of basic quality standards for goods entering national reserve warehouses, but must ensure that the quality of national reserve goods remains intact during storage.

2\. The Ministry of Finance, in collaboration with relevant state agencies, will lead the development and issuance of economic and technical norms; preservation procedures and periods for national reserve goods.

Economic and technical norms in the preservation of national reserve goods serve as the basis for planning, budget preparation, and signing contracts for the preservation of national reserve goods.

Based on approved norms, ministries and sectors managing national reserve goods will organize the implementation of these norms, manage them strictly, and save costs in managing and preserving national reserve goods.

Chapter IV

Financial Management and Budget Allocation for National Reserves

Article 16. Financial Management Mechanism for National Reserve Budget

1. The National Reserve Fund is formed from the state budget as decided by the National Assembly. The state budget allocated for national reserves includes: the budget for purchasing national reserve goods; the budget for investment in construction of material and technical infrastructure; the budget for managing national reserves.

2. The state budget allocated for purchasing national reserve goods includes:

a) Capital to increase national reserves approved annually by the National Assembly;

b) Capital from selling national reserve goods according to the Prime Minister's decision.

The Ministry of Finance is responsible for ensuring the timely disbursement of capital for increasing national reserve purchases according to the plan so that agencies and units assigned to manage national reserve goods can proactively purchase such goods; if these agencies and units have not fully utilized the capital, they must report to the Ministry of Finance for review and decision to transfer it to the following year for continued use in purchasing national reserve goods or to replenish the national reserve fund with money.

c) When using the national reserve fund in cash to purchase goods as stipulated in Article 30 of the National Reserve Ordinance but still failing to ensure sufficient quantities of reserve goods as decided by the Prime Minister to be released without payment, the Ministry of Finance shall take the lead and coordinate with the Ministry of Planning and Investment to submit to the Government and the Prime Minister for additional state budget allocation for purchasing national reserve goods.

d) In cases where national reserve goods are seasonal and require increased purchases before sale and exchange, the Minister of Finance shall consider and temporarily allocate funds from the national reserve fund in cash to purchase goods in time for the season; if insufficient, further temporary allocation will be made from the state budget reserve fund. After completing the sale and exchange of goods, the ministries and sectors managing national reserve goods must immediately repay the temporarily allocated amount within the year.

đ) For cases of importing and exporting national reserve goods without payment according to the Prime Minister's decision, price differences as decided by authorized agencies, and unrecoverable debts due to objective reasons, the agencies and units managing reserves may record increases or decreases in reserve capital sources accordingly and report final settlement to the Ministry of Finance.

3. The state budget allocated for investment in constructing material and technical infrastructure:

a) The state budget for investment in constructing material and technical infrastructure to serve national reserve activities is included in the annual investment development budget estimates of the ministries and sectors managing national reserve goods;

b) Proceeds from liquidating assets, warehouses, and structures belonging to the national reserve system are retained to supplement investment capital according to the guidance of the Ministry of Finance;

c) Ministries and sectors managing national reserve goods are responsible for managing and using basic construction investment capital in accordance with legal regulations.

4. The state budget allocated for managing national reserves:

a) The state budget for managing national reserves is included in the annual state budget estimates of the ministries and sectors managing national reserve goods, including: expenses for management operations; expenses for implementing imports, exports, purchases, sales, storage, protection, and insurance of national reserve goods; research and application expenses for scientific and technological progress; expenses for international cooperation according to plans approved by competent authorities; training and capacity building expenses for officials and civil servants according to plans, budgets, staffing levels, and contracts for storing national reserve goods under financial management systems;

b) Expenses for importing and exporting national reserve goods are implemented on a quota basis. Expenses for importing and exporting national reserve goods without payment according to the Prime Minister's decision and expenses for maintenance, re-storage, and preservation of national reserve machinery, equipment, and means as stipulated at point b, Clause 1, Article 20 of the National Reserve Ordinance  are supplemented by the Ministry of Finance according to approved budgets. If not yet approved, the Minister of Finance allows temporary allocation for agencies and units managing reserves to implement.

5. Heads of ministries and sectors managing national reserve goods are responsible for directing subordinate units to manage and use the national reserve fund for its intended purpose, in accordance with regulations, economically, and effectively.

Article 17. Management of Purchase Price and Sale Price for National Reserve Commodities  

1. The purchase price and sale price for national reserve commodities as stipulated in Article 23 of the National Reserve Ordinance shall be implemented as follows:

a) Based on the proposal of the ministries or agencies managing national reserve commodities, the Ministry of Finance shall set the maximum purchase price and minimum sale price for the year's plan to ensure promptness, timeliness, and convenience for ministries and agencies in carrying out their assigned tasks.

In cases where national reserve commodities are exported according to the decision of the Prime Minister or the person authorized to provide relief, aid, famine relief, or support to implement policies of the Party and State, such actions shall be carried out strictly in accordance with the decision;  decides; 

b) For national reserve commodities related to defense and security, the Ministers of Defense and Public Security, and the Director of the Government Cryptographic Office shall establish the purchase price and sale price after obtaining a written consensus from the Minister of Finance.

2. Based on the maximum and minimum prices established by the Minister of Finance, the heads of ministries and agencies managing national reserve commodities shall direct the solicitation of opinions from the provincial finance departments regarding the specific purchase and sale prices that closely align with market prices at different times and locations within their jurisdiction, while simultaneously reporting to the Minister of Finance.

3. During the implementation of the annual purchase and sale plans for national reserve commodities, if prices fluctuate higher than the maximum purchase price or lower than the minimum sale price, the Minister of Finance shall review and adjust the prices based on the recommendations of the heads of ministries and agencies managing national reserve commodities.

4. The procedures and deadlines for determining prices shall be carried out in accordance with the provisions of Article 10 of Decree No. 170/2003/NĐ-CP dated December 23, 2003, detailing certain provisions of the Price Ordinance.

Article 18. Management of National Reserves in the Form of Money

1. Annually, the Prime Minister shall specify the maximum ratio of national reserves in the form of money not exceeding 20% of the total value of national reserves. National reserves in the form of money shall be managed by the National Reserve Agency and deposited at the State Treasury, earning interest rates as prescribed by the Minister of Finance; the interest earned shall be added to the principal to preserve and develop the national reserve fund.

2. The sources forming national reserves in the form of money include a portion of the national reserve capital allocated in the state budget annually and the remaining funds from selling national reserve commodities after completing the annual purchase plan for national reserve commodities by the ministries and agencies managing such commodities.

3. In cases where it is necessary, as provided for in Clause 3 of Article 10 of this Decree, to purchase national reserve commodities for emergency response, the Minister of Finance may decide to use national reserves in the form of money to purchase domestic goods or import goods to meet immediate requirements; simultaneously, he must report immediately to the Prime Minister.

If there is a need to change the ratio between physical reserves and monetary reserves due to mission requirements, the Minister of Finance must submit to the Prime Minister for a decision.

Article 19. Financial management system, budget regime; accounting, statistics, state audit, reporting system

1. Ministries and agencies managing national reserve commodities have the responsibility to strictly implement the financial management system, budget regime; accounting, statistical, state audit, and reporting systems concerning national reserves as stipulated in Article 16 of the National Reserve Ordinance.

2. The Ministry of Finance shall take the lead and coordinate with relevant state agencies to issue regulations on the financial management system for national reserves, accounting systems, statistical systems, and reporting systems suitable for the characteristics of the national reserve sector and guide national reserve agencies and units to comply with legal provisions.

a) Quarterly, on the 25th day of the first month of each quarter, ministries and agencies managing national reserve commodities must report on the entry, exit, and inventory of national reserve commodities for the previous quarter to the Ministry of Finance and the Ministry of Planning and Investment;

b) In cases of implementing urgent tasks according to the decision of the Prime Minister or the authorized person, after completing the task, within ten days, ministries and agencies managing national reserve commodities must report the results to the Prime Minister, while also sending reports to the Ministry of Finance and the Ministry of Planning and Investment;

c) In cases where urgent reports are required by the Prime Minister or competent state agencies, ministries and agencies managing national reserve commodities must strictly adhere to the reporting system as prescribed.

3. The Ministry of Finance has the responsibility to report and propose measures to the Prime Minister for handling cases where the statistical and reporting systems are not fully, timely, accurately implemented as prescribed.

Chapter V

System and policy for cadres and civil servants

in the national reserve sector

Article 20. System and policies for cadres and civil servants in the national reserve sector 

The Ministry of Finance shall take the lead and coordinate with relevant ministries and sectors to submit to the Prime Minister special systems and policies for cadres and civil servants in the national reserve sector.

Chapter VI

Inspection, examination, commendation, and handling of violations

Article 21. Inspection and examination in the implementation of national reserve management

1. The Minister of Finance shall organize and direct the implementation of inspection and examination activities on national reserve operations nationwide according to annual plans and decisions of the Prime Minister, and handle according to their authority acts violating laws on national reserves.

2. Heads of ministries and sectors managing national reserve goods shall organize and direct the implementation of inspection and examination activities on national reserve operations within their jurisdiction and handle according to their authority acts violating laws on national reserves.

3. The Director of the National Reserve Administration shall organize inspections and examinations of compliance with laws on national reserves by subordinate national reserve units, handle according to their authority or propose measures to address acts violating laws on national reserve management; assist the Minister of Finance in inspecting and examining compliance with laws on national reserves by ministries and sectors assigned to manage national reserve goods according to their authority. 

4. Heads of national reserve units shall be responsible for implementing inspections and handling according to their authority acts violating laws on national reserves within their management scope.

Article 22. Reward

1. Agencies and organizations that have achievements in saving costs and generating benefits for the state budget in purchasing and selling national reserve goods: purchasing at prices lower than the maximum price and selling at prices higher than the minimum price decided by competent authorities shall be entitled to allocate a portion of the generated benefits for the state budget to establish welfare funds and provide rewards.

2. National reserve goods when being withdrawn from storage in excess due to good preservation work, reducing loss rates below the standard shall be entitled to allocate 50% of the value of the goods saved below the standard rate to establish welfare funds, provide rewards.

3. The Ministry of Finance shall guide the management and use of welfare and reward funds allocated from sources of savings in purchase fees, sale fees, preservation fees, and the benefits stipulated in Clause 1 and Clause 2 of this Article. 

Article 23. Handling Violations

Agencies, organizations, and individuals who violate the provisions of this Decree and other related regulations on national reserves shall be subject to legal sanctions.

Chapter VII

Implementation clause  ADJUSTMENT

Article 24. Effective Date

1. This Decree shall take effect fifteen days after its publication in the Official Gazette.

2. Repeal Decree No. 10/CP dated February 24, 1996 of the Government promulgating the Management Regulations for National Reserves and previous provisions contrary to this Decree.

Article 25. Responsibility for Implementing the Decree

1. The Ministry of Finance shall take the lead and coordinate with relevant ministries and sectors to guide and organize the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the Central Government shall be responsible for implementing this Decree./.

List of national reserve goods

and allocation of agencies managing national reserve goods

(Annexed to Decree No. 196/2004/NĐ-CP

dated December 2, 2004 of the Government

detailing the implementation of the National Reserve Ordinance)