Circular No. 82/2013/TT-BTC on the standard cost for importing, exporting, and storing Trinitrotoluene (TNT) national reserve managed by the Ministry of Industry and Trade

CIRCULAR

Regulations on standard costs for importing, exporting, and storing explosives

 Trinitrotoluene (TNT) national reserves managed by the Ministry of Industry and Trade

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 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 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;

Pursuant to the 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;

Based on the proposal of the Ministry of Industry and Trade at Circular No. 11751/BCT-KHCN dated December 20, 2011 and Circular No. 8657/BCT-KH dated September 13, 2012 regarding the issuance of standard costs for importing, exporting, and storing national reserves of industrial explosives, specifically Trinitrotoluene (TNT).

The Minister of Finance issues this Circular to regulate standard costs for importing, exporting, and storing Trinitrotoluene (TNT) national reserves managed by the Ministry of Industry and Trade as follows:

Article 1. Scope of Regulation

This Circular stipulates standard costs for importing, standard costs for exporting, and standard costs for storing Trinitrotoluene (TNT) national reserves managed by the Ministry of Industry and Trade.

Article 2. Applicability

Standard costs for importing, exporting, and storing Trinitrotoluene (TNT) national reserves apply to organizations and individuals involved in managing and storing Trinitrotoluene (TNT) national reserves.

Article 3. Content of standard costs

1. The standard cost for importing is calculated for one importation of one ton of Trinitrotoluene (TNT) national reserve at the warehouse gate: VND 159,734.

2. The standard cost for exporting is calculated for one exportation of one ton of Trinitrotoluene (TNT) national reserve at the warehouse gate: VND 141,720.

3. The standard cost for storage in one year for one ton of Trinitrotoluene (TNT) national reserve is: VND 4,270,040.

The standard costs for importing, exporting, and storing Trinitrotoluene (TNT) national reserves managed by the Ministry of Industry and Trade include expenses directly related to the work of importing, exporting, and storing explosives, specifically:

a) Labor costs, including: warehouse keeper's salary, security guard's salary, insurance, loading and unloading, fumigation, packaging, lowering the crane, loading and unloading through scales, loading onto vehicles or unloading from vehicles, rental fees for loading and unloading equipment, hazardous duty allowance, meal allowance;

b) Material costs for importing, storing, exporting, including: electricity, water, office supplies, labor protection, storm-proof tarpaulins, fire prevention and extinguishing equipment, storage tools and equipment;

c) Inspection and testing costs for importing, exporting, and storing, including: quality inspection fees, inspection and testing of storage tools and equipment;

Point d) Management costs;

Point đ) Environmental treatment costs;

e) Other costs.

Based on the content of the standard costs prescribed in this Circular, the Ministry of Industry and Trade shall specify specific levels for each expense item that are suitable for the management conditions of the industry but ensure they do not exceed the general standard costs already prescribed.

Article 4. Application of standard costs

The standard costs for importing, exporting, and storing prescribed in Article 3 of this Circular shall be applied as a basis for preparing budgets and managing costs, implementing plans for importing, exporting, and storing Trinitrotoluene (TNT) national reserves from the 2013 fiscal year.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from August 8, 2013.

2. The Director of the State General Reserve Administration and the Heads of units related to the management of Trinitrotoluene (TNT) national reserves have the responsibility to organize its implementation./.