Circular No. 8272/TC-TCT dated August 30, 2001 of the Ministry of Finance stipulates the exemption from various fees for goods exported abroad and entering export processing zones for a period of one year starting July 26, 2001. This document applies to all organizations and individuals exporting goods.
Scope of application
All organizations and individuals exporting goods abroad and into export processing zones
Key points
- All exported goods are exempt from customs fees (customs procedures, escorting, sealing) pursuant to Article 1.
- Exemption from fees for issuing certificates of origin for footwear exports to the EU and quota certificates for textile and garment exports to the EU and Canada pursuant to Article 1.
- Exemption from fees for issuing export declaration forms (C/O) pursuant to Article 1.
- Organizations and individuals who have paid the aforementioned fees during the exemption period shall be refunded in accordance with Circular No. 68/2001/TT-BTC of the Ministry of Finance.
- Collection and payment of fees after the exemption period shall be carried out according to current regulations.
🌐 Social impact of this document
- Reduce costs for businesses exporting goods abroad and into export processing zones.
- Enhance the competitiveness of Vietnamese products in international markets.
- Specific provisions are needed regarding refunding tender bid fees and exempting or reducing fees for individuals, means of transport, and goods participating in exports through border provinces.
❓ Frequently asked questions
Which types of goods are exempt from fee collection?
All types of goods exported abroad and entering export processing zones are exempt from fee collection pursuant to Article 1.
Which organizations and individuals are entitled to the exemption from fee collection?
All organizations and individuals exporting goods (regardless of formal or informal channels) are exempt from paying the aforementioned fees pursuant to Article 2.
What is the duration of this circular's implementation?
This circular shall be implemented for a period of one year starting July 26, 2001 (the date Decision No. 908/QĐ-TTg of the Prime Minister takes effect).
Which fees are eligible for refund?
If organizations and individuals exporting goods have paid the aforementioned fees as stipulated in Point 1 of this circular during the exemption period, they shall be refunded according to Circular No. 68/2001/TT-BTC of the Ministry of Finance.
How will collection and payment of fees proceed after the exemption period?
After the aforementioned period, collection and payment of fees shall be carried out in accordance with current regulations.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8272/TC-TCT DATED AUGUST 30, 2001
REGARDING EXEMPTION FROM EXPORT CUSTOMS FEES
To: - Ministries, ministerial-level agencies, and government-affiliated agencies
- People's Committees of provinces and centrally governed cities
Pursuant to Article 4 of Decision No. 908/QĐ-TTg dated July 26, 2001 of the Prime Minister on measures to promote exports in the second half of 2001, the Ministry of Finance provides guidance on implementing exemptions from export fees as follows:
1. All types of goods exported abroad and into export processing zones (including processed goods for export, goods taken out of the country for sale or product display at trade fairs if there is sufficient evidence to determine them as exports) are exempted from the following fees:
a) Customs fees, including: customs clearance fee; escort fee; sealing fee.
b) Fee for issuing export certificates for shoes and leather goods exported to the EU.
c) Quota fee for textiles and garments exported to the EU and Canada.
d) Fee for issuing certificates of origin (C/O) for exported goods.
In cases where 2001 export quotas are allocated through bidding, the quota fees will also be exempted for unutilized portions of awarded quotas corresponding to actual exports within the exemption period stipulated in Decision No. 908/QĐ-TTg of the Prime Minister.
2. All organizations and individuals exporting goods (regardless of whether they export through formal or informal channels) are exempted from paying the fees listed in Point 1 of this letter.
3. This letter is effective for a period of one year starting July 26, 2001 (the date Decision No. 908/QĐ-TTg of the Prime Minister took effect). During this period, if organizations or individuals exporting goods have already paid the fees listed in Point 1 above, they will be refunded according to Circular No. 68/2001/TT-BTC dated August 24, 2001 issued by the Ministry of Finance on refunding payments made to the state budget. After this period, collection and payment of these fees shall be carried out in accordance with current regulations.
Regarding refunds for bidding fees paid by successful bidders for unutilized portions of awarded quotas and exemptions or reductions of fees for individuals, means of transport, and goods participating in exports through border provinces, the Ministry of Finance is seeking opinions from the Prime Minister. After receiving the Prime Minister's opinion, the Ministry of Finance will provide specific guidance.
4. We request ministries, ministerial-level agencies, government-affiliated agencies, and People's Committees of provinces and centrally governed cities to instruct subordinate units to implement exemptions for export fees in accordance with Article 4 of Decision No. 908/QĐ-TTg dated July 26, 2001 issued by the Prime Minister. During implementation, if any difficulties arise, we request that these units promptly report them to the Ministry of Finance for further guidance and supplementary instructions.
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