Decree No. 33/CP on State Management of Export and Import Activities

 DECREE

DECREE NO. 33-CP OF APRIL 19, 1994 ON STATE MANAGEMENT OF EXPORT AND IMPORT ACTIVITIES. 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;
Pursuant to the Resolution of the Government at its session on January 13, 1994;
To strongly encourage exports, direct imports to serve production and consumption well, protect and develop domestic production, improve the efficiency of exports and imports, expand economic and trade cooperation with foreign countries, and contribute to achieving the national socio-economic goals;
At the proposal of the Minister of Commerce;

DECREE:

PART I
GENERAL PROVISIONS

Article 1.- This Decree applies to the following export and import activities:

1. Exporting and importing goods (including complete equipment) with foreign countries and export processing zones through trade, economic and scientific and technological cooperation, investment cooperation, aid, loans and debt repayment.

2. The following forms are also considered as exporting and importing goods:

- Temporary import for re-export; temporary export for re-import, transshipment of goods;

- Transfer of industrial property rights;

- Processing and manufacturing goods and semi-finished products for foreign countries or hiring foreign countries to process and manufacture;

Acting as an agent for purchasing and selling goods, entrusting and accepting entrustment for exporting and importing goods for domestic and foreign enterprises.

Article 2.- The export and import of goods and the following services are managed under special regulations and are not within the scope of this Decree's application:

- Gold, silver, precious stones.

- Gifts.

- Moveable assets.

- Non-commercial postal items.

- Personal belongings of Vietnamese citizens carried for personal use when exiting or entering the country.

- Personal belongings and organizational belongings of foreign citizens carried for personal use when exiting or entering the country.

- Goods and items of diplomatic agencies and international organizations in Vietnam

- Goods exported and imported between export processing zones and between export processing zones and foreign countries.

- Tourism, banking, insurance, postal, air, rail, sea, and road transport services.

Article 3.- State management of export and import activities shall be implemented according to the following principles:

1. Compliance with laws and relevant state policies on production, circulation, and market management.

2. Respect for commitments with foreign countries and international trade practices.

3. Ensuring the business autonomy of enterprises and ensuring state management.

PART II
REGULATIONS ON EXPORT AND IMPORT GOODS

Article 4.- All goods are subject to export and import and are regulated by taxes according to the Law on Export Duties and Import Duties, except for certain goods listed below which are still subject to regulation by non-tariff management measures.

1. Prohibited exports and prohibited imports.

2. Goods subject to quota management for export and import.

3. Specialized goods.

4. Goods related to major balances of the national economy.

In each period, the Prime Minister shall approve or authorize the Chairman of the National Planning Commission to approve the lists of export and import goods specified in Article 4 hereof and authorize the Minister of Commerce to announce them.

CHAPTER III
ENTERPRISES ENGAGED IN EXPORT AND IMPORT

Article 5.- To engage in export and import, enterprises must have an export and import business license issued by the Ministry of Commerce.

Article 6.- The conditions for obtaining a business license for export and import activities are as follows:

1. For enterprises specializing in export and import activities:

a) Established in accordance with the law and committed to complying with current legal regulations;

b) The enterprise must have a minimum working capital equivalent to 200,000 USD in Vietnamese currency at the time of registering for export and import activities. For enterprises located in mountainous provinces and economically disadvantaged provinces, those engaged in exporting goods that are encouraged by the state but require less capital, the aforementioned working capital shall be set at an equivalent of 100,000 USD;

c) Operate within the scope of goods registered when establishing the enterprise;

d) Have a staff with sufficient business qualifications to conclude foreign trade purchase and sale contracts.

2. For production enterprises:

Enterprises established in accordance with the law, having production bases for export goods and markets abroad, and possessing a staff with sufficient business qualifications to conclude and implement foreign trade purchase and sale contracts, have the right to directly export products they produce and import necessary raw materials for their production. In cases where foreign customers settle payments in kind (barter), such transactions must be reviewed and resolved reasonably on a case-by-case basis by the Ministry of Trade.

Article 7.- For enterprises specializing in export and import activities, if they have the capability to engage in trading goods outside the scope specified in their export and import business licenses, they may request the Ministry of Trade to supplement the list of goods they can trade after registering these additional items in their enterprise establishment licenses and registering them with the Arbitration Court.

Article 8.- Enterprises granted export and import business licenses are obligated to pay a fee (once) in Vietnamese currency. The Ministry of Finance, together with the Ministry of Trade, will stipulate the amount of the fee and provide uniform guidelines for its payment and utilization.

PART IV
EXPORT INCENTIVE POLICY

Article 9.- The State encourages and supports enterprises in developing and expanding new markets and exporting goods that the State encourages for export.

The Ministry of Trade, in conjunction with the State Planning Commission, the Ministry of Finance, the State Bank, and relevant ministries, will submit to the Government a list of goods encouraged for export, along with policies and measures to achieve this goal.

Article 10.- To encourage exports, in cases where enterprises already holding export and import business licenses find effective customers and markets for goods outside the scope of the registered categories in their export and import business licenses, the Ministry of Trade will be responsible for reviewing and resolving each specific export contract for those goods.

Article 11.- Based on Article 9 of the Law on Export Duties and Import Duties, preferential tax rates will be applied to the following cases:

1. Complete equipment and technology imported to increase production capacity for export, approved by competent authorities.

2. New export products created by new production capacities jointly invested in by domestic enterprises.

The Ministry of Finance, in consultation with the Ministry of Trade, will specify and provide detailed guidance on the level of taxes and the duration of preferential treatment.

Article 12.- Goods exported to repay debts, aid, and loans from the Government to foreign countries will be implemented according to separate regulations.

CHAPTER V
MANAGEMENT MEASURES

Article 13.- The Ministry of Trade is the agency responsible for unified state management functions over export and import activities. The Ministry of Trade has the responsibility to:

1. Study foreign trade strategies; research domestic and international market conditions, propose policies for each foreign market region; work with relevant ministries and sectors to create a business environment and guide the development of export products; issue or submit to the Government for issuance of documents to complete the system of foreign trade policies and laws.

2. Inspect compliance with laws in export and import activities.

Article 14.- Ministries, provincial People's Committees under the Central Government have the responsibility to participate with the Ministry of Trade in managing export and import activities in the following areas:

1. Guide and direct the implementation of national policies and regulations on export and import management within their respective industries and localities.

2. Propose adjustments to policies and measures for managing export and import activities.

Article 15.- The management of export and import goods through quotas is regulated as follows:

1. During the annual plan preparation period, industry-managing ministries propose goods to be included in the quota management list, total export and import quotas for the next year for each good requiring quota management.

2. The State Planning Commission, in collaboration with the Ministry of Trade, compiles and submits to the Prime Minister for approval the total export and import quotas for the next year.

3. After consulting related departments and localities, and relevant export associations (if any), the Ministry of Trade will stipulate and announce the allocation of quotas (including foreign quotas allocated to Vietnam) directly to production and trading enterprises, and provide guidance on implementation.

Enterprises are not permitted to exchange, transfer, or sell allocated quotas.

Article 16.- Based on the economic and social tasks of the year, to ensure major balances in the national economy and fulfill government commitments, based on the proposal of the State Planning Commission, the Prime Minister will approve and assign certain state-owned enterprises the task of exporting and importing essential goods at a certain ratio, accompanied by corresponding conditions for implementation.

Article 17.- For complete equipment, specialized equipment, materials, and certain goods related to national security, defense, industrial policy, environmental protection, etc. (specialized goods), the Ministry of Trade will only issue export and import permits after receiving the agreement of the relevant state management agencies.

Article 18.- The importation of machinery, spare parts, and complete sets of equipment using state budget funds is carried out according to Decision No. 91-TTg dated November 13, 1992, of the Prime Minister.

Article 19.- The Ministry of Commerce shall coordinate with the Ministry of Finance, the State Bank, and the General Department of Customs to stipulate and guide the signing and implementation of foreign trade purchase and sale contracts; issue import and export licenses for goods that require such licenses; examine financial capacity and payment; collect export and import taxes; refund taxes; and customs procedures...

Article 20.- Payment for exported and imported goods to foreign customers (including deferred payments) shall be carried out in accordance with the guidelines issued by the Bank.

Article 21.- For certain important goods or those with large transaction values, the Ministry of Commerce shall establish price levels or pricing methods for minimum prices on exported goods and maximum prices on imported goods during specific periods after reaching consensus with the National Planning Commission and relevant Ministries. The Ministry of Commerce shall publish a list of these goods.

Article 22.- The Ministry of Commerce together with the General Department of Customs shall stipulate procedures and organize the issuance of export and import licenses suitable for each commodity category during specific periods, aiming to simplify procedures, gradually reduce the list of goods requiring licenses, facilitate businesses, while ensuring state control.

The General Department of Customs and Customs at border gates shall promptly inform the Ministry of Commerce about actual export and import situations to serve guidance and management of exports and imports.

Article 23.- The Ministry of Commerce shall lead and periodically review foreign trade enterprises in collaboration with relevant Ministries, provincial People's Committees, and municipal People's Committees directly under the Central Government, and take appropriate measures against enterprises that do not meet business conditions or violate laws during their operations.

Article 24.- The Ministry of Commerce shall lead and work with the Ministry of Justice, the Ministry of Finance, and the General Department of Customs to draft and submit regulations concerning sanctions for violations by foreign trade enterprises to the Prime Minister for approval.

Article 25.- The Ministry of Commerce shall lead discussions with the Ministry of Finance, the State Bank, and related sectors to draft and submit for approval by the Prime Minister the following regulations:

1. Regulations on Vietnamese enterprises opening stores, establishing branches, and setting up companies abroad.

2. Regulations on domestic and international trade fairs, exhibitions, and advertising.

The Ministry of Commerce shall be responsible for managing and guiding the implementation of the above regulations.

Article 26.- The Ministry of Commerce shall lead discussions with the Ministry of Finance, the State Bank, the General Department of Customs, and related sectors to draft and promulgate the following regulations:

1. Regulations on foreign sales agencies in Vietnam.

2. Regulations on temporary import for re-export; temporary export for re-import and transshipment trade forms.

3. Regulations on transit goods.

4. Regulations on entrusting and accepting entrustment for export and import of goods by domestic and foreign enterprises.

5. Regulations on processing for foreign entities and hiring foreign entities for processing.

6. Regulations on inspection of exported and imported goods.

The Ministry of Commerce shall be responsible for promulgating, managing, and guiding the implementation of the above regulations.

Chapter VI
IMPLEMENTING PROVISIONS

Article 27.- This Decree shall take effect from the date of signature and replace Decree No. 114-HĐBT dated April 7, 1992, and other previous provisions contrary to this Decree shall be abolished.

Article 28.- Any violation of the provisions of this Decree shall be handled according to the law.

Article 29.- The Minister of Commerce shall lead and work with the Minister and Chairman of the National Planning Commission, the Minister of Finance, Governor of the State Bank of Vietnam, and Director-General of the General Department of Customs to guide the implementation of this Decree.

Article 30.- The Minister, head of a ministry-level agency, head of another government agency, and Chairmen of provincial and municipal People's Committees directly under the Central Government shall be responsible for implementing this Decree./.