Circular No. 21/2013/TT-BTC on the standard fee rates for importing, exporting, and storing national reserve vegetable seeds managed by the Ministry of Agriculture and Rural Development.

This Circular stipulates the standard fee rates for importing, storing, and exporting national reserve vegetable seeds managed by the Ministry of Agriculture and Rural Development. The fee rates are calculated for each import and export transaction according to the State’s procedures, applicable from 2013 to 2014.

Document No.21/2013/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Hữu Chí — Thứ trưởng
Updated25/06/2026
SectorAgriculture and Rural Development
FieldState Reserve ManagementFinancial Management of Financial Institutions and Services
Issued date25/02/2013
Effective date11/04/2013
Expiry date
StatusIn effect
✦ Smart summary

This Circular stipulates the standard fee rates for importing, storing, and exporting national reserve vegetable seeds managed by the Ministry of Agriculture and Rural Development. The fee rates are calculated for each import and export transaction according to the State’s procedures, applicable from 2013 to 2014.

Scope of application

Ministry of Agriculture and Rural Development

Key points

  • Ministry of Agriculture and Rural Development → the fee rate for importing one ton of national reserve vegetable seeds is: 257,717 VND.
  • Ministry of Agriculture and Rural Development → the fee rate for storing one ton of national reserve vegetable seeds in warehouse for one year is: 11,723,535 VND.
  • Ministry of Agriculture and Rural Development → the fee rate for exporting one ton of national reserve vegetable seeds is: 214,082 VND.
  • Based on the standard fee rates, the Ministry of Agriculture and Rural Development shall specify them in detail in accordance with the conditions of the sector without exceeding the prescribed standard fee rates.
  • This Circular takes effect from April 11, 2013.

🌐 Social impact of this document

  • Positive impact: Helps manage and save costs in storing national reserve vegetable seeds more strictly.
  • Negative impact: May impose financial burdens on seed management units if there is no effective usage plan.

❓ Frequently asked questions

What are the standard fee rates for importing, storing, and exporting national reserve vegetable seeds?

The standard fee rate for importing one ton of national reserve vegetable seeds is 257,717 VND; the storage fee for one ton for one year is 11,723,535 VND; the export fee for one ton of national reserve vegetable seeds is 214,082 VND.

What is the application period of this Circular?

This Circular takes effect from April 11, 2013, applicable for the years 2013 to 2014.

What should the Ministry of Agriculture and Rural Development do to specify the standard fee rates?

Based on the standard fee rates and the contents specified in this Circular, the Ministry of Agriculture and Rural Development shall specify them in detail in accordance with the conditions of the sector without exceeding the prescribed standard fee rates.

On what basis are the standard fee rates calculated?

The standard fee rates for importing, storing, and exporting national reserve vegetable seeds are calculated for each import and export transaction according to the State’s procedures.

What should related units do to implement this Circular?

Heads of units related to the management of national reserve vegetable seeds are responsible for organizing the implementation of this Circular.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 21/2013/TT-BTC
Hanoi, February 25, 2013

CIRCULAR

Article 24Prescribing the standard fees for importing, exporting, and storing vegetable seeds in state reserves

for rural development management HAPPY B||| N |||Pursuant to the Law on Encouragement and Reward dated June 15, "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:pursuant to Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government guiding the State Reserve Law;

________________________ 

BASED ON THE LAW ON STANDARDS AND TECHNICAL REGULATIONS dated June 29, 2006;

Pursuant to the National Reserve Ordinance dated April 29, 2004;

Pursuant to DecreeNo. Decree No. 43/2012/NĐ-CP dated May 17, 2012 of the Government amending and supplementing certain Articles of Decree No. 196/2004/NĐ-CP dated December 2, 2004;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."of the Government detailing the implementation of the Ordinance on feesi Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government;

Pursuant to DecreeNo. Pursuant to Circular No. 181/2012/TT-BTC dated October 24, 2012 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 143/2007/TT-BTC dated December 3, 2007 guiding the implementation of Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Detailed guiding the State Reserve Law;No. On the proposal of the Ministry of Agriculture and Rural Development at Official Letter No. 2449/BNN-KH dated August 25, 2011 regarding the establishment of the dossier for issuing the standard fees for importing, exporting, and storing vegetable seeds in state reserves

Pursuant to DecreeNo. The Minister of Finance promulgates this Circular prescribing the standard fees for importing, exporting, and storing vegetable seeds in state reserves managed by the Ministry of Agriculture and Rural Development as follows:y This Circular prescribes the standard fee for importing, the standard fee for storage, and the standard fee for exporting vegetable seeds in state reserves managed by the Ministry of Agriculture and Rural Development. Specifically, the standard fee for importing and the standard fee for exporting are calculated for each importation or exportation according to the procedures prescribed by the State, as follows:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Theo đề nghị của Vụ trưởng Vụ Tín dụngof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs4. The list, format, and explanation of methods for preparing mandatory accounting vouchers are specified in Appendix 01 "Mandatory Accounting Voucher System" attached to this Circular. For economic transactions that have not been covered by the vouchers specified in Appendix 01, the unit must prepare accounting vouchers that meet at least seven contents stipulated in Article 16 of the Accounting Law 2015."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

1. The standard fee for importing one ton of vegetable seeds in state reserves is VND 257,717."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."2. The standard fee for storing one ton of vegetable seeds in state reserves for one year is VND 11,723,535.No. 3. The standard fee for exporting one ton of vegetable seeds in state reserves is VND 214,082.No. 1. Labor costs include: warehouse keeper's salary, security guard's salary, insurance, loading and unloading goods, fumigation, packaging, lowering the crane, loading onto scales, loading onto transportation vehicles or unloading from transportation vehicles into warehouses, rental cost of transportation equipment, hazardous substance allowance;2. Material costs for importing, storing, and exporting: electricity, water, office supplies, labor protection equipment, storm-proof tarpaulins, fire prevention and control equipment, storage tools and equipment;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;i 3. Inspection and testing costs for importing, exporting, and storing: quality inspection fees, inspection and testing of storage tools and equipment;

4. Management costs: communication expenses;rime Minister c5. Environmental handling costs;;

6. Depreciation costs of assets: depreciation of warehouses, storage tools and equipment;

Article 1. Scope of Regulation

7. Other costs: losses during storage, sample-taking losses.

Article 3. Use and adjustment of standard fees

1. The standard fees for importing, exporting, and storing vegetable seeds in state reserves prescribed in Article 1 of this Circular shall be used as the basis for building and implementing plans for importing, exporting, and storing vegetable seeds in state reserves from 2013 to 2014.

2. Based on the standards and contents of the standards prescribed in this Circular and Decision No. 21/2006/QĐ-BTC dated April 3, 2006 of the Minister of Finance on the issuance of regulations on the construction, issuance, and management of standard fees for storing state reserve goods, the Ministry of Agriculture and Rural Development shall specify the standards in accordance with the conditions of the industry but not exceeding the prescribed standards.

Article 2. Content of Cost Standards

1. This Circular takes effect from April 11, 2013.

2. Heads of units related to the management of vegetable seeds in state reserves are responsible for organizing its implementation./.

3. Costs for inspection and testing to serve import, export, and storage: quality testing fees for goods, inspection and testing of storage tools and equipment;

4. Management costs: communication expenses;

5. Environmental handling costs;

6. Depreciation costs of assets: depreciation of warehouses, tools, and equipment serving the storage process;

7. Other costs: losses during the storage process, sample-taking losses.

Article 3. Usage and adjustment of fee standards

1. The fee standards for import, export, and storage stipulated in Article 1 of this Circular shall be used as a basis for developing and implementing plans for importing, exporting, and storing national vegetable seed reserves from 2013 to 2014.

2. Based on the standards and content of the standards prescribed in this Circular and Decision No. 21/2006/QD-BTC dated April 3, 2006 of the Minister of Finance regarding the issuance of regulations on the development, issuance, and management of storage standards for national reserve goods, the Ministry of Agriculture and Rural Development shall specify these standards in accordance with the conditions of the industry but not exceed the prescribed standards.

Article 4. Organization of Implementation

1. This Circular takes effect from April 11, 2013.

2. Heads of units related to the management of national vegetable seed reserves are responsible for organizing its implementation./.

Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Agency;
- Supreme People's Court;
- Ministries, agencies equivalent to ministries, and government agencies;
- CENTRAL ORGANIZATIONS OF ASSOCIATIONS;
- Units under the Ministry of Finance;
- Department of Legal Drafting - Ministry of Justice;
- Official Gazette;
- Government website;
- Ministry of Finance website;
- To be filed: VT, TCDT.

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)


Nguyen Huu Chi

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21/2013/TT-BTC
Circular No. 21/2013/TT-BTC on the standard fee rates for importing, exporting, and storing national reserve vegetable seeds managed by the Ministry of Agriculture and Rural Development.
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