Decision No. 75/2008/QD-BTC Amending and Supplementing Certain Provisions of Decision No. 50/2008/QD-BTC dated July 11, 2008 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees for certifying the origin of goods (C/O)

Pursuant to …;

Amending and supplementing certain Articles of Decision No. 50/2008/QD-BTC dated July 11, 2008

of the Minister of Finance on the level of collection, collection system, payment, management

and use of fees for certifying the origin of goods (C/O)

________________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain Articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 19/2006/NĐ-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding the origin of goods.

After receiving the opinions of the Ministry of Industry and Trade at Circular No. 7586/BCT-XNK dated August 27, 2008 and Circular No. 7977/BCT-XNK dated September 9, 2008;

At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. Amending and supplementing certain Articles of Decision No. 50/2008/QD-BTC dated July 11, 2008 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees for certifying the origin of goods (C/O) (hereinafter referred to as Decision No. 50/2008/QD-BTC), as follows:

1. Amending and supplementing Article 1 of Decision No. 50/2008/QD-BTC as follows:

"Article 1. Issuing the level of fees for certifying the origin of goods (C/O) (Forms A, D, E, S, AK, Kimberley process certificate, and other types of C/O) for exported products as follows:

1. Issuing new Certificate of Origin (C/O): VND 50,000 per certificate;

2. Reissuing Certificate of Origin (C/O): VND 10,000 per certificate".

2. Amending and supplementing Article 3 of Decision No. 50/2008/QD-BTC as follows:

"Article 3. The fee for certifying the origin of goods (C/O) is a revenue belonging to the state budget, managed and used as follows:

a) In cases where the Ministry of Industry and Trade directly issues certificates of origin (C/O): The Ministry of Industry and Trade is the fee-collecting agency, entitled to retain 60% (sixty percent) of the collected fees to cover costs for organizing the issuance of certificates of origin and collecting fees according to prescribed regulations; and remit 40% (forty percent) of the collected fees into the state budget according to the current state budget classification.

b) In cases where the Ministry of Industry and Trade delegates the Vietnam Chamber of Commerce and Industry and other organizations to issue certificates of origin (C/O): The organization delegated by the Ministry of Industry and Trade is the fee-collecting entity, entitled to use the entire amount (one hundred percent) of the collected fees to cover costs for organizing the issuance of certificates of origin (C/O) and collecting fees according to prescribed regulations.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Article 3. Organizations and individuals subject to the obligation to pay the fee for certifying the origin of goods (C/O) and relevant agencies are responsible for implementing this Decision./.