Decision No. 446/2003/QĐ-BTM issues the Regulation on the Bonded Zone at the Border Economic Zone, regulates activities in this area, and applies tax incentives for imported and exported goods. The regulation specifies eligible business entities, customs procedures, infrastructure management, and implementation conditions.
适用范围
Bonded Zone traders (belonging to various economic sectors in Vietnam, foreign-invested enterprises in Vietnam), goods imported from abroad, Provincial People's Committee with the Border Economic Zone, Management Board of the Border Economic Zone.
要点
- Bonded Zone traders must comply with the Regulation and other relevant provisions of Vietnamese law (Article 4).
- Goods from abroad brought into the Bonded Zone are exempt from import duties (Article 7), goods from domestic areas brought out or brought into the Bonded Zone are subject to taxes according to the Law on Import and Export Tax (Article 8).
- Goods produced, processed, or recycled in the Bonded Zone when exported to abroad are exempt from export duties (Article 9), using raw materials and spare parts from abroad only pay import duties on the portion constituting the product (Article 9).
- Bonded Zone traders may engage in import and export activities in accordance with Vietnamese law (Article 10), comply with current regulations regarding prohibited, conditional, and restricted trade goods and services (Article 12).
- The Ministry of Finance stipulates customs procedures for goods entering and exiting the Bonded Zone (Article 13), the Provincial People's Committee through the Management Board of the Border Economic Zone builds and develops infrastructure in the Bonded Zone, implements centralized and unified management in the Bonded Zone (Article 14).
🌐 本文件的社会影响
- Facilitate international trade activities through tax incentives and streamlined customs procedures.
- Help businesses save costs and increase production and business efficiency.
- Infrastructure investment and management resources are required, which may impose financial pressure on localities.
❓ 常见问题
How are Bonded Zone traders exempted from import duties?
Goods from abroad brought into the Bonded Zone are exempt from import duties (Article 7).
What regulations govern the use of raw materials and spare parts from abroad when producing in the Bonded Zone?
When producing, processing, or recycling in the Bonded Zone, goods using raw materials and spare parts from abroad when imported into Vietnam only need to pay import duties on the portion of raw materials and spare parts from abroad that constitute the product (Article 9).
What can Bonded Zone traders engage in?
Bonded Zone traders may engage in import and export activities in accordance with Vietnamese law, processing, temporary import for re-export, transshipment, and transit of goods (Article 10).
What administrative management requirements apply in the Bonded Zone?
The Management Board of the Border Economic Zone is responsible for formulating specific rules on managing the Bonded Zone, organizing administrative management, and resolving civil disputes within the Bonded Zone (Article 15).
To which area does this regulation apply?
This regulation governs activities in the Bonded Zone at the Border Economic Zone, including types of business such as import and export, temporary import for re-export, transit of goods, bonded warehouses, duty-free shops, and exhibition halls (Article 2).
全文
Pursuant to …;
OF THE MINISTER OF TRADE
Regarding the issuance of the regulation on the duty-free zone at the border economic zone
THE MINISTER OF TRADE
Pursuant to the Law on Government Organization dated 30/9/1992;
Pursuant to the Law on Export Tax and Import Tax dated 26/12/1991 and some amended and supplemented provisions on export tax and import tax dated 5/7/1993; No. 04/1998/QH10 dated 20/5/1998;
Pursuant to the Law on Customs dated 29/6/2001;
Pursuant to Decision No. 53/2001/TTg dated 19/4/2001 of the Prime Minister;
Based on the consistent exchange with the Ministry of Finance;
Delegating the authority of the Prime Minister (Document No. 272/CP-KTTH dated 8/3/2002);
DECISION:
Article 1. Now hereby promulgates this Decision the Regulation on the Duty-Free Zone at the Border Economic Zone.
Article 2. This Decision shall take effect fifteen days from the date of signature.
The Ministers, heads of agencies equivalent to ministries, heads of government agencies, Chairmen of People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decision.
|
|
THE MINISTER (Signed) Truong Dinh Ty |
REGULATIONS
REGULATION ON THE DUTY-FREE ZONE AT THE BORDER ECONOMIC ZONE
(Annexed to Decision No. 446/2003/QĐ-BTM
dated April 17, 2003 of the Minister of Trade)
PART I
GENERAL PROVISIONS
Article 1.This Regulation governs the operation of the duty-free zone at the border economic zone (hereinafter referred to as the duty-free zone).
Article 2.The duty-free zone is a separate area within the border economic zone, equipped with a customs station for monitoring and inspecting goods entering and exiting, and is subject to tax incentives as stipulated in Chapter II of this Regulation.
In the duty-free zone, the following business forms are applied: import and export, temporary import for re-export, transit cargo transport, bonded warehouse, duty-free shop, exhibition, product showcase shops, production and processing facilities for imported and exported goods, branches of domestic and foreign companies, border market.
Article 3.The establishment of the duty-free zone is decided by the Chairman of the People's Committee of the province where the border economic zone is located after consultation with the Ministry of Trade and the Ministry of Finance (General Department of Customs).
Article 4.Vietnamese traders belonging to various economic sectors, foreign-invested enterprises in Vietnam, and branches of foreign companies operating in the duty-free zone (hereinafter referred to as duty-free zone traders) must comply with this Regulation and other relevant laws of Vietnam.
Article 5.Goods, equipment, means of transport, materials (collectively referred to as goods), baggage, and foreign currency from abroad brought into the duty-free zone must be subject to customs supervision and inspection according to current Vietnamese laws.Male.
Article 6.Vietnamese citizensMaleand foreigners are not allowed to reside in the duty-free zone.
PART II
TAX INCENTIVES
Article 7.Goods from abroad brought into the duty-free zone are exempt from import tax.
Article 8.Goods from the domestic territory of Vietnam brought into the duty-free zone when exported abroad and goods from abroad brought into the duty-free zone when imported into the domestic territory of Vietnam are subject to the Law on Export Tax and Import Tax.
Article 9. Goods produced, processed, recycled, or assembled in the duty-free zone when exported abroad are exempt from export tax.
Goods produced, processed, recycled, or assembled in the duty-free zone using foreign raw materials and components when imported into the domestic territory of Vietnam only need to pay import tax on the portion of foreign raw materials and components that constitute the goods.
CHAPTER III
PRODUCTION, PROCESSING, EXPORT AND IMPORT
GOODS AND SERVICES
Article 10.Duty-free zone traders are permitted to engage in import and export activities in accordance with Vietnamese laws.Male.
Article 11.Goods for processing, temporary import for re-export, transshipment, and transit through the duty-free zone must comply with current regulations.
Goods transiting the duty-free zone into the domestic territory of VietnamMaleto be transferred to a third country shall be carried out in accordance with Vietnamese lawsMaleon transit goods.
Article 12.The purchase and sale of goods and services within the duty-free zone must comply with current regulations regarding prohibited, conditional, and restricted trade in goods and services.
PART IV
MANAGEMENT ORGANIZATION
Article 13.The Ministry of Finance (General Department of Customs) shall specify customs procedures for goods entering and exiting the duty-free zone.
Article 14.The People's Committee of the province where the duty-free zone is located, through the Management Board of the border economic zone, shall construct and develop infrastructure in the duty-free zone and implement centralized and unified management in the duty-free zone.
Article 15.The Management Board of the border economic zone shall have the responsibility to:
1. Develop a master plan for the development of infrastructure in the duty-free zone and submit it to the People's Committee of the province for approval.
2. Based on the provisions set forth in this Regulation, develop specific rules on managing the duty-free zone and submit them to the People's Committee of the province for approval.
3. Organize administrative management and resolve civil disputes in the duty-free zone.
CHAPTER V
IMPLEMENTING PROVISIONS
Article 16.Other provisions related to the operation of the duty-free zone not specified in this Regulation shall be implemented in accordance with current relevant Vietnamese laws.Maleand international treaties to which Vietnam has signed or acceded.Maleconclude or join.
关系图
点击文件即可打开。红色边框＝改变效力的关系。