Circular No. 22/2013/TT-BTC on the standard fee rates for importing, exporting, and storing national reserve plant protection chemicals managed by the Ministry of Agriculture and Rural Development.

CIRCULAR

Article 24Prescribes the standard fees for importing, exporting, and storing pesticides reserved for national stockpiles by enterprises and rural development management agencies;t TPursuant to the Law on Technical Regulations and Standards dated June 29, 2006;B||| N |||Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below: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 detailing the implementation of the National Reserve Law;

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WHEREAS,At the request of the Ministry of Agriculture and Rural Development in its letter No. 1905/BNN-KH dated July 4, 2011 regarding the review of the draft standard fees for importing, exporting, and storing pesticides reserved for national stockpiles;

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

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

Pursuant to the Government Decree No. 43/2012/NĐ-CP dated May 17, 2012 amending and supplementing certain Articles of the Government Decree No. 196/2004/NĐ-CP dated December 2, 2004;

The Minister of Finance hereby issues this Circular prescribing the standard fees for importing, exporting, and storing pesticides reserved for national stockpiles managed by the Ministry of Agriculture and Rural Development as follows:

This Circular prescribes the standard fees for importing, the standard storage fees, and the standard fees for exporting pesticides reserved for national stockpiles managed by the Ministry of Agriculture and Rural Development. Specifically, the standard import fee and the standard export fee are calculated for each single import or export process as prescribed by the State, as follows:

1. The standard import fee for one ton of pesticides reserved for national stockpiles is VND 345,763. For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.2. The standard storage fee for one ton of pesticides reserved for national stockpiles for one year is VND 2,463,627.;

3. The standard export fee for one ton of pesticides reserved for national stockpiles is VND 168,357.

Article 1. Scope of Regulation

1. Labor costs include: warehouse keeper's salary, security guard's salary, insurance, loading and unloading, fumigation, packaging, lowering from racks, loading and unloading through scales, loading onto or unloading from transportation vehicles, rental fees for loading and unloading equipment, hazardous substance allowances;

2. Material costs for importing, storing, and exporting: electricity, water, office supplies, labor protection equipment, storm-proof tarps, fire protection equipment, storage tools and equipment;

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;

Article 2. Content of Cost Standards

5. Environmental handling costs;

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

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

Article 3. Usage and Adjustment of Standard Fees

1. The standard fees for importing, storing, and exporting pesticides reserved for national stockpiles prescribed in Article 1 of this Circular shall be used as a basis for developing and implementing plans for importing, storing, and exporting pesticides reserved for national stockpiles 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 national reserve goods, the Ministry of Agriculture and Rural Development shall specify the standards in accordance with the conditions of the sector but not exceeding the prescribed standards.

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

2. Heads of units related to the management of pesticides reserved for national stockpiles are responsible for organizing the implementation./.

1. The fee standards for importing, storing, and exporting prescribed in Article 1 of this Circular shall be used as the basis for developing and implementing plans for importing, storing, and exporting national reserve plant protection chemicals from 2013 to 2014.

2. Based on the standards and the content of the standards stipulated in this Circular and Decision No. 21/2006/QĐ-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 the standards in accordance with the conditions of the sector but not exceeding 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 reserve plant protection chemicals shall be responsible for organizing the implementation thereof./.