Decision No. 97/2007/QD-BTC On the Issuance of Regulations on Importing and Exporting National Reserve Materials Directly Managed by the National Reserve Corporation

Pursuant to …;

Regarding the issuance of the Regulation on the import and export of materials and equipment for national reserves directly managed by the National Reserve Administration

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 THE MINISTER OF FINANCE

Pursuant to the Law on Bidding No. 61/2005/QH11 dated November 29, 2005;

Pursuant to the Ordinance on National Reserves No. 17/2004/PL-UBTVQH11 dated April 29, 2004;

Pursuant to the Decree No. 196/2004/NĐ-CP dated December 2, 2004 of the Government detailing the implementation of the Ordinance on National Reserves;

Pursuant to the Decree No. 111/2006/NĐ-CP dated September 29, 2006 of the Government guiding the implementation of the Law on Bidding and the selection of contractors under the Construction Law;

Pursuant to the Decree No. 05/2005/NĐ-CP dated January 18, 2005 of the Government on auctioning assets;

Pursuant to the Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to the 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 the Decision No. 270/2003/QĐ-TTg dated December 24, 2003 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the National Reserve Administration under the Ministry of Finance;

At the proposal of the Director of the National Reserve Administration,

DECISION:

Article 1. This Decision promulgates the Regulation on the import and export of materials and equipment for national reserves directly managed by the National Reserve Administration.

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

Article 3. The Director of the National Reserve Administration and the Heads of units under the Ministry of Finance are responsible for implementing this Decision.

REGULATIONS

Import and export of materials and equipment for national reserves directly managed by the National Reserve Administration

(Annexed to Decision No. 97/2007/QD-BTC dated December 3, 2007 of the Minister of Finance)

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 PART I

GENERAL PROVISIONS

 

Article 1. Scope of regulation and applicable subjects

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Regulation applies to the import, export, purchase, and sale (collectively referred to as import and export) of materials and equipment for national reserves directly managed by the National Reserve Administration, including:

a) Import and export according to the State plan;

b) Import and export pursuant to decisions or by delegation of the Prime Minister;

c) Import and export in cases of liquidation, handling shortages or surpluses when goods are withdrawn from storage, damage, reduction in quality, or loss;

d) Internal transfer import and export.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) The National Reserve Administration and regional national reserves;

b) Organizations and individuals related to the import, export, and management of materials and equipment for national reserves.

Article 2. Interpretation of Terms

In this Regulation, the following terms shall be understood as follows:

1. National reserve goods include: metals; equipment; machinery; transportation vehicles or specialized equipment; rescue and disaster relief equipment, and other items listed in the national reserve goods catalog directly managed by the National Reserve Administration.

2. A unit of auctioned asset is understood as a quantity of national reserve goods sold according to the decision of the competent authority; with the same catalog, type, code, specifications, quantity, quality, price, warehouse compartment, location, and time of entry into storage.

3. Import and export of national reserve goods

a) Purchasing imported national reserve goods, including:

- Increasing national reserve goods;

- Replenishing quantities of goods already exported for use or aid;

- Rotational exchange purchase.

b) Selling exported national reserve goods, including:

- Selling according to the decision of the Prime Minister;

- Rotational exchange sale;

- Liquidation sale.

c) Importing national reserve goods in other cases, including:

- Importing goods according to the decision of the Prime Minister; the decision of the Minister of Finance;

- Re-importing goods temporarily withdrawn from storage for use in rescue and disaster relief operations, prevention, mitigation, and aftermath response according to the decision of the Minister of Finance;

- Internal transfer import;

- Import surplus after export;

- Import compensation for losses.

d) Exporting national reserve goods in other cases, including:

- Exporting goods according to the decision of the Prime Minister; the decision of the Minister of Finance;

- Internal transfer export;

- Export shortage after export or loss;

- Export due to damage or reduction in quality.

Article 3. Principles for the import and export of national reserve goods

1. In accordance with plans and decisions of competent authorities.

2. In accordance with the specified list, types, specifications, quantities, quality, prices, target groups, timeframes, and locations.

3. Purchase and sale shall be carried out based on contracts signed in accordance with current laws.

4. Adequate documentation and invoices must be available in compliance with state regulations on financial management and current storage norms.

5. Goods shall be handed over and received on transportation means of the delivering or receiving party at the warehouse gate or at a location determined by the competent authority.

6. When importing or exporting, goods in the national reserve must be inspected to accurately determine quantity, volume, and weight according to legal units of measurement; if necessary for management purposes, the National Reserve Agency may specify additional units of measure.

7. Goods imported earlier are exported first. In cases stipulated in Articles 19 and 20 of the National Reserve Ordinance, goods imported later may be exported first upon decision of the competent authority.

8. Staff members of units under the National Reserve Agency shall not participate in bidding as contractors or in auctions as buyers when purchasing or selling national reserve goods.

Chapter II

IMPORT OF NATIONAL RESERVE GOODS

Article 4. Preparation for Importing Goods

1. The warehouse location for importing national reserve goods must be within the approved planning scheme by the Ministry of Finance.

2. Based on assigned tasks, the regional national reserve is responsible for:

- Allocating import plans and implementing measures;

- Inspecting the condition of the import warehouse; ensuring safety conditions against natural disasters and fires; appropriate equipment and facilities for disaster prevention, fire protection, and security.

Article 5. Importing Purchased National Reserve Goods

1. The import of purchased national reserve goods shall be conducted in accordance with the Bidding Law No. 61/2005/QH11 dated November 29, 2005, and related legal regulations on bidding.

2. Conduct open bidding as prescribed in Article 18 of the Bidding Law.

3. If the Prime Minister decides to supplement purchase targets for national reserve goods to replace those already allocated for use or aid, the selection of contractors shall follow the direct procurement method as stipulated in Article 21 of the Bidding Law.

Article 6. Importing National Reserve Goods in Other Cases

For cases specified in point c, Clause 3, Article 2 of this Regulation, the regional national reserve shall comply with current state regulations on managing national reserve goods.

Article 7. Inspection of National Reserve Goods Upon Importation

National reserve goods upon importation must meet technical requirements, quantities, and quality standards set by the state.

1. When importing goods into the reserve warehouse, the regional national reserve is responsible for inspecting the technical and quality aspects of the imported goods in accordance with established quality standards and current storage norms.

 In cases where there are no technical requirements or quality standards for national reserve goods, the National Reserve Agency will organize consultations with relevant state management agencies and instruct the regional national reserve to implement accordingly.

2. For high-tech or complex national reserve goods, the regional national reserve may hire technical experts to assist with inspections.

3. Inspection of goods upon importation into the reserve warehouse shall be carried out as follows:

a) For metal groups, full weighing of 100% must be performed; surface condition of metals and related documents must be checked.

Upon importation, the regional national reserve must record weights in ledgers, maintain accounting records, and reconcile warehouse receipts with weight ledgers, updating documents daily.

b) For power equipment groups such as cars, specialized vehicles, high-speed boats, and powered equipment, the engine and working parts must be inspected; the number of spare parts and tools (if any) and related documents must also be checked.

For goods imported in original packaging: check for consistency and external condition; conduct random checks from 1% to 5% of the batch quantity, with a minimum of one unit, to verify operational status of machinery and equipment. If they meet technical and quality standards, the entire batch can be imported into the reserve warehouse.

c) For rescue and evacuation equipment groups such as survival tents, life jackets, inflatable life rafts, light rescue rafts, and escape tubes, their compatibility and related documents must be inspected.

Article 8. Documents and Procedures for Importing National Reserve Goods

1. The regional national reserve is responsible for accepting all relevant documents for imported goods; issuing invoices in accordance with national reserve accounting procedures and storing them as required.

2. Documents and procedures for purchasing national reserve goods include:

- Decision on annual economic-social plan indicators issued by the Prime Minister;

- Decision approving bidding plans, tender prices, tender documents, and contractor selection results issued by the Minister of Finance;

- Agreement record between the National Reserve Agency and the winning bidder (if applicable); supply contract between the regional national reserve and the winning bidder;

- Value-added tax invoice in the format prescribed by the Ministry of Finance (specifying item details, specifications, quantities, unit prices, total amount, and VAT);

- Technical and quality inspection certificate according to standards and norms set by authorized state agencies;

- For survival equipment items, there must be a manufacturing facility certification, product type approval certificate, and batch inspection certificate issued by the Vietnam Registration Bureau;

- For rescue boats, factory release documents, registration books, design drawings, and design approval certificates provided by authorized agencies, along with usage and maintenance instructions;

- For imported goods:

Must have all relevant documents related to the completion of customs procedures, import duties; manufacturer's certificate; origin certificates issued by competent state authorities; product quality inspection reports from authorized state inspection agencies; catalogs; user manuals and storage instructions (these documents must be consistent).

For specialized items, the selling entity must provide complete specialized inspection certificates issued by competent state authorities.

The aforementioned documents must be original copies.

3. Documents and invoices for re-importing goods after temporary export for use pursuant to the decision of the Minister of Finance; internal transfers; surplus goods after warehouse withdrawal; compensation for losses.

The National Reserve Administration guides the Regional National Reserves to complete all necessary procedures and issue invoices in accordance with current regulations on national reserve goods management.

Chapter III

EXPORT OF NATIONAL RESERVE GOODS

Article 9. Preparation for warehouse withdrawal

1. National reserve goods withdrawn from warehouses must ensure quality and be immediately usable.

2. Based on assigned tasks, the Regional National Reserves are responsible for guiding the General Warehouses:

- To check the list, specifications, quantity, quality, and related documents concerning the withdrawn reserve goods;

- To arrange personnel for inspection and supervision at the withdrawal points; prepare manpower and equipment for loading onto transportation vehicles.

Article 10. Sale of National Reserve Goods

1. National reserve goods sold shall be rotated according to plans, sold based on the Prime Minister’s decision, or liquidated according to the decision of the competent authority through public auction.

The Regional National Reserves are responsible for organizing the sale through public auction in accordance with Decree No. 05/2005/NĐ-CP dated January 18, 2005, of the Government on the public auction of assets and other relevant laws on asset auctions.

2. In cases where national reserve goods are sold based on the Prime Minister’s decision, specifying the purchasing entity, the National Reserve Administration must strictly follow the content of that decision.

Article 11. Allocation and Use of National Reserve Goods Pursuant to the Prime Minister’s Decision

1. The National Reserve Administration directs the Regional National Reserves to immediately allocate national reserve goods in accordance with the Prime Minister’s decision regarding the target, list, type, quantity, quality, time, location, price, method of delivery, and payment.

When delivering goods, all necessary documents, tools, and replacement parts (if applicable) must be provided.

2. Within three working days from completing the task, the Regional National Reserves must report the results of the goods allocation task to the National Reserve Administration, including the receiving entity, list, specifications, quantity, and accounting prices recorded in the books of account, for consolidation and reporting to the Minister of Finance and the Prime Minister.

Article 12. Temporary export of national reserve goods pursuant to the decision of the Minister of Finance for search and rescue operations, disaster prevention, mitigation, and aftermath relief

1. The Director of the National Reserve Administration instructs the Regional National Reserve Director (by urgent telegram, fax, internal computer network, or email) to immediately implement the allocation of goods according to the decision of the Minister of Finance regarding the target, type, quantity, quality, location, and method of delivery.

2. In emergency situations requiring immediate response to search and rescue operations, disaster prevention, and mitigation as requested by the Central Flood and Storm Control Steering Committee or the Chairman of the National Search and Rescue Commission, the Director of the National Reserve Administration must promptly report to the Minister of Finance and direct the Regional National Reserve Director to immediately allocate goods, organize transportation, and deliver them to the designated entities. Subsequently, within fifteen working days from the date of allocation, the National Reserve Administration must complete all required procedures.

3. After completing the task, the Regional National Reserve directly allocating goods must inspect the recovered goods, prepare a record, and complete all necessary procedures for re-stocking the reserve warehouse in accordance with current regulations.

Article 13. Exporting State Reserve Goods for Foreign Aid

1. Based on the Prime Minister's decision, the National Reserve Agency shall be responsible for contacting the Ministry of Foreign Affairs and the Embassy of the receiving country to agree upon the location, time, delivery units, packaging specifications, and market labels; develop an export aid plan, report to the Ministry of Finance for consideration and decision.

Based on the decision of the Minister of Finance, the National Reserve Agency will proceed to sign the delivery and receipt agreement and instruct relevant units to implement it.

2. Units assigned the task of exporting aid goods shall be responsible for fully completing the procedures for warehouse exit, delivery, and transportation according to current state regulations and international practices; ensuring the quantity and quality of exported aid goods.

Article 14. Internal Transfer of State Reserve Goods

1. For internal transfers of State Reserve Goods according to planning, plans, or for emergency response purposes, the National Reserve Agency shall develop an internal transfer plan, report to the Minister of Finance for consideration and decision.

2. In cases of urgent need to move goods out of disaster areas, fire zones, or unsafe areas, the regional State Reserve shall immediately organize the relocation and simultaneously report to the National Reserve Agency for consolidation and reporting to the Minister of Finance for inspection, guidance, and resolution of arising issues within their authority.

Upon completion of the relocation, the regional State Reserve must fully complete the procedures for entry and exit according to this Regulation.

3. In cases of transferring goods for inventory, handover, audit, or investigation, the regional State Reserve shall implement according to the decision of the Minister of Finance and the Director of the National Reserve Agency.

Article 15. Exporting State Reserve Goods Due to Shortage, Damage, Reduced Quality, or Loss

The Regional Reserve Director shall make a decision and bear responsibility for the export of goods in cases of shortage, damage, reduced quality, or loss after clearly identifying the cause and completing all required procedures according to current regulations; report the results to the National Reserve Agency for consolidation and reporting to the Ministry of Finance.

Article 16. Documents and Procedures for Exporting State Reserve Goods

1. After a successful auction sale, the regional State Reserve must complete all necessary documents, issue invoices, and certificates according to the accounting system for State Reserve, including:

- Power of Attorney Contract for Auction Sale (if applicable);

- Auction Sale Minutes;

- Purchase and Sale Contract for Auctioned Assets;

- Warehouse Exit Invoice and Certificates;

- Technical Documentation and Files (if applicable).

2. Exporting State Reserve Goods for Use According to the Prime Minister's Decision; Temporary Exporting State Reserve Goods for Rescue, Relief, Disaster Prevention, Mitigation, and Recovery Operations According to the Minister of Finance's Decision.

The National Reserve Agency shall direct the regional State Reserve to fully complete the procedures, issue invoices, and certificates according to Clause 1.4 Part II of Circular No. 09/2006/TT-BTC dated February 9, 2006, issued by the Ministry of Finance regarding the reception, management, use, storage, and handling of rescue and relief goods after exiting the State Reserve.

Regarding related documents and files concerning goods exiting the warehouse, the regional State Reserve may only provide copies to the receiving unit. Specifically, for temporarily exported high-speed boats for use, the regional State Reserve shall provide the receiving unit with the original documentation set, while retaining a copy. When re-entering the reserve, the regional State Reserve must reclaim the original documentation set.

3. Internal Transfer Between Regional State Reserves

At the time of delivery and receipt, relevant units involved in the export and import must prepare a record detailing the list, specifications, quantities, quality conditions, accompanying documents, with full signatures and seals from both the delivering and receiving parties; invoices and certificates for warehouse entry and exit according to current regulations.

4. Exporting State Reserve Goods for Aid

Units assigned the task must strictly adhere to the contents recorded in the signed Memorandum of Understanding between the two countries; sign transportation contracts; fully complete export procedures according to current state regulations and international practices.

Upon completion of the delivery and receipt process, a detailed record of the list, types, quantities, and quality of goods must be prepared, confirmed by authorized representatives of the receiving unit and the Vietnamese Embassy in the host country.

5. All documents and invoices related to the export of State Reserve Goods, the regional State Reserve shall store according to current regulations.

PRICE; COSTS FOR IMPORT AND EXPORT; PURCHASE AND SALE CAPITAL

Chapter IV

STATE RESERVE GOODS

NATIONAL RESERVE GOODS

Article 17. Purchase Price, Sale Price of National Reserve Goods

1. Purchase price of national reserve goods through bidding method

The National Reserve Agency is responsible for formulating the purchase price plan at the storage warehouse gate, sending it to the Price Management Agency for appraisal, and submitting it to the Minister of Finance for decision on the tender package prices for purchasing national reserve goods in accordance with the Auction Law.

The purchase price of national reserve goods is the winning bid price approved by the Minister of Finance in the result of selecting the successful bidder.

2. Sale price of national reserve goods through auction sale method

The regional national reserve is responsible for formulating the starting price plan for each unit of auctioned asset at the storage warehouse gate based on consulting the opinion of the valuation or asset appraisal functional unit or the written opinion of the Department of Finance, reporting to the National Reserve Agency for consolidation, sending it to the Price Management Agency for appraisal, and submitting it to the Minister of Finance for decision.

The sale price of national reserve goods is the winning auction price recorded in the auction sale minutes when the auction sale is successful (not lower than the starting price set by the Ministry of Finance).

3. In cases of purchasing or selling goods according to the Prime Minister's Decision or the Minister of Finance's Decision clearly stipulating the purchase price and sale price, the National Reserve Agency shall instruct the regional national reserve to implement strictly in accordance with the purchase price and sale price specified in the decision.

4. During the implementation process, if prices fluctuate, the Director of the National Reserve Agency must immediately report to the Minister of Finance for consideration and decision.

Article 18. Fees for Importing and Exporting National Reserve Goods

1. Fees for importing and exporting national reserve goods that rotate stock are arranged in the annual state budget estimate, and the regional national reserve must implement strictly in accordance with the quota and the content of import and export costs as decided by the Minister of Finance and guided by the National Reserve Agency.

2. Fees for importing and exporting national reserve goods for rescue, disaster relief, flood prevention, aid, or urgent tasks as decided by the Prime Minister or the Minister of Finance; the regional national reserve or the agency, organization entrusted with the task of importing, exporting, and transporting national reserve goods shall be responsible for preparing the cost estimate and reporting it to the National Reserve Agency for consideration and decision.

The funding for implementing the task of importing and exporting national reserve goods is arranged in the annual state budget estimate of the National Reserve Agency. If not fully utilized by the end of the year, it will be handled according to the State Budget Law. The National Reserve Agency is responsible for providing funds to units to carry out assigned tasks, managing, using, and settling accounts in accordance with regulations. If the allocated budget is insufficient, the National Reserve Agency shall report to the Ministry of Finance for supplementary allocation according to regulations to ensure the completion of assigned tasks.

Article 19. Capital for Purchasing National Reserve Goods

1. The provision of capital for purchasing goods from the state budget is implemented in accordance with Decision No. 42/2004/QD-BTC dated April 22, 2004, of the Minister of Finance on the issuance of regulations on central government expenditure by payment order.

2. Based on the decision on the procurement plan issued by the competent authority; the approval of the purchase price by the Minister of Finance, and the report of the National Reserve Agency, the Ministry of Finance provides additional capital for purchasing goods according to the national plan index, replenishing the quantity of goods already sold according to the Prime Minister's decision.

3. After checking the legality and validity of the payment order, the State Treasury implements the disbursement from the state budget and transfers it into the bank account of the regional national reserve opened at the State Treasury where the transaction takes place.

4. Based on the Payment Order of the regional national reserve, the State Treasury implements the transfer to the seller's unit upon request of the regional national reserve. The regional national reserve bears full responsibility for its own spending decisions and settles accounts with the National Reserve Agency after completing the procurement plan.

5. The regional national reserve can only pay the purchase capital when all of the following conditions are met:

- Supply contract;

- Goods have been warehoused and meet technical requirements and quality standards, with complete invoices and certificates;

- Delivery receipt between the buyer and the seller (signed by the head of the unit entrusted with the task of receiving and storing goods);

- Approval to spend decision by the Director of the regional national reserve or authorized person.

Article 20.  Capital for Selling National Reserve Goods

1. The regional national reserve collects money first, then delivers goods.

2. In case of cash payment (for customers without a deposit account), within one working day, the regional national reserve must complete the procedure to deposit the money into its own account at the State Treasury.

3. At the latest, no more than three days from the date of collection, the regional national reserve must deposit the proceeds from sales into the account of the National Reserve Agency opened at the State Treasury; it is not allowed to retain customer payments in the unit's account.

Chapter V

REPORTING AND INSPECTION REGIME

IMPORTING AND EXPORTING NATIONAL RESERVE GOODS

Article 21. Reporting System for Importing and Exporting National Reserve Goods

1. The regional national reserve reports to the National Reserve Agency on the list, specifications, quantities imported and exported daily, cumulatively, and recommendations if any, including:

a) Quick reports

- Daily progress report (09 ^h 00) by email or phone;

- Written report, within 15 days after the end of import and export.

b) Periodic written report

- Quarterly report 1, six-month report, nine-month report: before the 10th day of the first month of the next quarter.

- Annual report: before January 20 of the following year.

2. The National Reserve Agency reports to the Ministry of Finance

As stipulated in Clause 2, Article 19 of Decree No. 196/2004/NĐ-CP dated December 2, 2004, of the Government detailing the implementation of the National Reserve Law.

Article 22. Inspection of Importing and Exporting National Reserve Goods

1. The Director of the National Reserve Agency organizes and directs the implementation of inspection work according to plan or suddenly regarding compliance with laws on importing and exporting national reserve goods within the management scope and handles violations within their authority.

The Director of the regional national reserve is responsible for organizing inspections and handling violations of laws on importing and exporting national reserve goods within the management area of the unit.

2. Content of Inspection:

- Inspect the condition of warehouses, weighing equipment, quality certification, pricing procedures;

- Inspect the import and export processes; purchase and sale contracts; payment for goods; costs; internal management;

- Inspect the settlement of payments for goods, invoices, supporting documents, and related ledgers.

3. The organization of inspections shall be carried out in accordance with Decision No. 32/2006/QD-BTC dated June 6, 2006, issued by the Minister of Finance on the Regulations on Financial Inspection and Audit Activities and other relevant laws.

Chapter VI

IMPLEMENTATION

Article 23. Implementation

1. The Director of the National Reserve Administration shall be responsible for guiding, inspecting, and directing subordinate units to implement this Regulation.

2. The Director of the Regional National Reserve:

- Shall be responsible for complying with regulations regarding the import and export of national reserve goods;

- Shall inspect and supervise units and staff to practice thrift and prevent corruption in the import, export, purchase, and sale of national reserve goods.

Any difficulties encountered during implementation shall be promptly reported to the National Reserve Administration for consolidation and reporting to the Minister of Finance for consideration and resolution./.