Circular No. 207/2010/TT-BTC Issuing the Allowable Loss Rate for Loose Stored Paddy under Low Pressure Conditions Directly Managed by the State Food Reserve Agency

This Circular stipulates the allowable loss rate for loose stored paddy under low pressure conditions directly managed by the State Food Reserve Agency, applicable to storage periods from one month to over 24 months. The allowable loss rate increases gradually with the storage period.

文号207/2010/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Nguyễn Hữu Chí — Thứ trưởng
更新26/06/2026
行业Finance
领域Budget Management
发布日期15/12/2010
生效日期29/01/2011
失效日期01/12/2015
状态Expired
✦ 智能摘要

This Circular stipulates the allowable loss rate for loose stored paddy under low pressure conditions directly managed by the State Food Reserve Agency, applicable to storage periods from one month to over 24 months. The allowable loss rate increases gradually with the storage period.

适用范围

State Food Reserve Agency

要点

  • The State Food Reserve Agency shall apply the allowable loss rate for loose stored paddy under low pressure conditions, specifically for storage periods from one month to over 24 months.
  • Allowable loss rate (%): From 0.3% (1-3 months) to 1.9% (>24 months).
  • The State Food Reserve Agency shall not exceed the allowable loss rate for paddy as prescribed in this Circular.
  • This Circular takes effect 45 days from the date of issuance.
  • Storage period and allowable loss rate (%): From 1 month to 24 months, plus 0.03% per month above 24 months.

🌐 本文件的社会影响

  • Positive impact: Helps the State Food Reserve Agency manage paddy losses more effectively.
  • Negative impact: May impose financial burdens on the State Food Reserve Agency if not strictly controlled.

❓ 常见问题

What is the allowable loss rate for paddy?

The allowable loss rate for paddy in loose storage conditions from 1 month to 24 months is sequentially: 0.3%, 0.5%, 0.7%, 0.9%, 1.2%, and 1.4%. Above 24 months, it increases by 0.03% per month.

Can the State Food Reserve Agency exceed the allowable loss rate for paddy?

No, the State Food Reserve Agency can only apply the allowable loss rate as prescribed in this Circular and must not exceed it.

When does this Circular take effect?

This Circular takes effect 45 days from the date of issuance.

For how long is the allowable loss rate for paddy applicable?

The allowable loss rate for paddy is applicable for storage periods from 1 month to over 24 months, increasing by 0.03% per month above 24 months.

What responsibilities do related units have?

The Director of the State Food Reserve Agency, the Head of the Ministry of Finance's Office, and the Heads of relevant units involved in state reserve goods management are responsible for implementing this Circular.

全文

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 207/2010/TT-BTC
HA NOI, December 15, 2010

CIRCULAR

ISSUING REGULATIONS ON ALLOWABLE LOSSES OF RICE IN OPEN STORAGE UNDER LOW PRESSURE CONDITIONS directly managed by the National Reserve General Department

_________________________ 

Pursuant to Decree 17/2004/PL-UBTVQH11 on National Reserve dated April 29, 2004, issued by the Standing Committee of the National Assembly;

Pursuant to the Government Decree No. 196/2004/NĐ-CP dated December 2, 2004 detailing the implementation of the National Reserve Ordinance;

The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:

The Ministry of Finance hereby stipulates allowable losses of rice in open storage under low pressure conditions directly managed by the State Reserve General Department as follows:

Article 1. Allowable losses of rice in open storage under low pressure conditions directly managed by the State Reserve General Department:

No.

Preservation Time

Allowance Rate %

Remarks

1

From 1 month to 3 months

0,3

 

2

> 03 months to 06 months

0,5

 

3

> 06 months to 09 months

0,7

 

4

> 09 months to 12 months

0,9

 

5

> 12 months to 18 months

1,2

 

6

> 18 months to 24 months

1,4

 

7

Over 24 months: Additional/month

0,03

 

Article 2. The Director of the State Reserve General Department shall guide and organize the implementation based on the allowable losses of rice in open storage under low pressure conditions prescribed in this Circular and the regulations set forth in Decision 21/2006/QD-BTC dated April 3, 2006, issued by the Minister of Finance regarding the establishment, issuance, and management of storage loss standards for national reserve goods, but shall not exceed the prescribed allowance rate.

Article 3. This Circular takes effect 45 days from the date of signature. The Director of the State Reserve General Department, the Head of the Ministry of Finance's Office, and the Heads of units related to state-owned reserve goods management are responsible for its implementation./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Huu Chi

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