Circular No. 20/2024/TT-BTC stipulates the standard cost for importing and exporting national reserve goods at the entrance of state reserves directly managed by the National Reserve Administration.

Circular No. 20/2024/TT-BTC stipulates the standard cost for importing and exporting national reserve goods at the entrance of state reserves directly managed by the National Reserve Administration. This document applies to agencies, organizations, and individuals related to the management, importation, and exportation of national reserve goods.

Document No.20/2024/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byLê Tấn Cận — Thứ trưởng
Updated12/06/2026
SectorFinance
FieldState Reserves
Issued date25/03/2024
Effective date15/05/2024
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 20/2024/TT-BTC stipulates the standard cost for importing and exporting national reserve goods at the entrance of state reserves directly managed by the National Reserve Administration. This document applies to agencies, organizations, and individuals related to the management, importation, and exportation of national reserve goods.

Scope of application

Agencies, organizations, and individuals involved in the management, importation, and exportation of national reserve goods directly managed by the National Reserve Administration

Key points

  • The standard cost for importing and exporting national reserve goods at the entrance of state reserves is specified in detail in the attached appendix (Article 2).
  • Expenses related to the work of importing and exporting national reserve goods shall be carried out according to the list of standard costs already defined (Article 2).
  • The standard cost serves as a basis for building budgets and managing expenses for plans to import and export national reserve goods (Article 3).
  • This circular replaces Circular No. 160/2015/TT-BTC from May 15, 2024.
  • Relevant units are responsible for implementing this circular (Article 3).

🌐 Social impact of this document

  • Strengthening the management of expenses for importing and exporting national reserve goods helps improve the efficiency of state budget usage.
  • Helps relevant units easily build and implement financial plans for national reserve management work.
  • Replacing the old circular may lead to some initial difficulties in applying new regulations.

❓ Frequently asked questions

Where are the standard costs for importing and exporting national reserve goods specified?

The standard costs for importing and exporting national reserve goods at the entrance of state reserves directly managed by the National Reserve Administration are specified in detail in the attached appendix of Circular No. 20/2024/TT-BTC.

Which circular does this replace?

Circular No. 20/2024/TT-BTC replaces Circular No. 160/2015/TT-BTC from May 15, 2024.

What should relevant units do when applying this circular?

Relevant units are responsible for organizing the implementation of Circular No. 20/2024/TT-BTC to ensure effective management of expenses for importing and exporting national reserve goods.

Who does this circular apply to?

This circular applies to agencies, organizations, and individuals related to the management, importation, and exportation of national reserve goods directly managed by the National Reserve Administration.

When does Circular No. 20/2024/TT-BTC take effect?

This circular takes effect from May 15, 2024.

Full text

MINISTRY OF FINANCE

________

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

_______________________

Number: 20/2024/TT-BTC

Hanoi, March 25, 2024

CIRCULAR
Regulations on standard costs for importing and exporting national reserve goods at national reserve warehouses directly managed by the State Reserve General Department

the gate of the national reserve warehouse directly managed by the National Reserve Administration

Pursuant to the National Reserves Law dated November 20, 2012,

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

At the proposal of the Director-General of the State Reserve General Department,

The Minister of Finance issues this Circular regulating standard costs for importing and exporting national reserve goods at national reserve warehouses directly managed by the State Reserve General Department.

Article 1. Scope of Regulation and Applicability

Article 1. Scope of Regulation: This Circular regulates standard costs for importing and exporting national reserve goods at national reserve warehouses directly managed by the State Reserve General Department.

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

Article 2. Content of Standards

Clause 1. Standard costs for importing and exporting national reserve goods at national reserve warehouses directly managed by the State Reserve General Department are set forth in the attached appendix.

Clause 2. Standard costs for importing and exporting national reserve goods at national reserve warehouses directly managed by the State Reserve General Department shall be applied to related expenditures concerning the importation and exportation of national reserve goods according to the list of expenditure standards prescribed in Circular No. 18/2024/TT-BTC dated March 22, 2024 of the Minister of Finance regarding economic and technical standards for importing and exporting national reserve goods directly managed by the State Reserve General Department.

Clause 3. Standard costs for importing and exporting national reserve goods at national reserve warehouses directly managed by the State Reserve General Department stipulated in Clauses 1 and 2 of this Article shall serve as the basis for budget preparation and cost management, and for implementing plans for importing and exporting national reserve goods.

Article 3. Effectiveness

Article 1. This Circular takes effect from May 15, 2024.

Article 2. This Circular replaces Circular No. 160/2015/TT-BTC dated October 15, 2015 of the Minister of Finance regarding standard costs for importing and exporting national reserve goods directly managed by the State Reserve General Department.

Article 3. The Director-General of the State Reserve General Department and heads of units involved in the management, importation, and exportation of national reserve goods are responsible for organizing the implementation of this Circular./.

DEPUTY MINISTER

DEPUTY MINISTER

(signed)

Le Tan Cam


Original document (PDF)

Open PDF in a new tab ↗

Relations map

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