Circular No. 99/2009/TT-BTC Issuing the fee standards for importing and exporting State reserve materials and equipment at the National Reserve Warehouse

Circular No. 99/2009/TT-BTC stipulates the fee standards for importing and exporting State reserve materials and equipment at the National Reserve Warehouse. These standards apply from 2009 to 2011 and are adjusted according to the average price increase or decrease index of the reported year published by the General Statistics Office.

Số hiệu99/2009/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Sỹ Danh — Thứ trưởng
Cập nhật27/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành20/05/2009
Ngày áp dụng04/07/2009
Ngày hết hiệu lực02/02/2012
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 99/2009/TT-BTC stipulates the fee standards for importing and exporting State reserve materials and equipment at the National Reserve Warehouse. These standards apply from 2009 to 2011 and are adjusted according to the average price increase or decrease index of the reported year published by the General Statistics Office.

Đối tượng áp dụng

National Reserve Warehouse

Các điểm cốt lõi

  • The Director of the National Reserve Warehouse shall base on the fee standards set out in this Circular to guide and organize the implementation of importing and exporting State reserve materials and equipment.
  • The fee standards for importing and exporting serve as the basis for building plans from 2009 to 2011.
  • The planned annual fee standards are calculated by adding the average price increase or decrease index of the reported year of products, goods, and services published by the General Statistics Office.
  • The Director of the National Reserve Warehouse shall not exceed the prescribed fee standards.
  • This Circular takes effect 45 days from the date of signature.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps improve the efficiency of managing and using State reserve materials and equipment.
  • Negative impact: May impose additional financial burdens on the National Reserve Warehouse if there is no appropriate adjustment.

❓ Câu hỏi thường gặp

For how long are the fee standards for importing and exporting applied?

The fee standards for importing and exporting are applied from 2009 to 2011 according to Article 2 of this Circular.

Can the Director of the National Reserve Warehouse exceed the prescribed fee standards?

No, the Director of the National Reserve Warehouse is not permitted to exceed the prescribed fee standards for importing and exporting according to Article 3.

Are the fee standards for importing and exporting adjusted according to the average price increase or decrease index of the reported year published by the General Statistics Office?

Yes, the planned annual fee standards are calculated by adding the average price increase or decrease index of the reported year of products, goods, and services published by the General Statistics Office according to Article 2.

When does this Circular take effect?

This Circular takes effect 45 days from the date of signature, according to Article 4.

What must units related to State reserve material management implement?

The Director of the National Reserve Warehouse, the Head of the Ministry's Office, and the heads of relevant units must organize the implementation of this Circular according to Article 4.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 99/2009/TT-BTC
HA NOI, May 20, 2009

CIRCULAR

ISSUING REGULATIONS ON FEES FOR THE ENTRY AND EXIT OF MATERIALS AND EQUIPMENT IN NATIONAL RESERVE AT THE WAREHOUSE GATE OF THE NATIONAL RESERVE AGENCY

_____________________

BASED ON THE NATIONAL RESERVE ORDINANCE NO. 17/2004/PL-UBTVQH11 dated April 29, 2004 of the Standing Committee of the National Assembly;

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

The Minister of Finance promulgates this Circular amending and supplementing Clause 1, Article 15 and the attached forms of Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance concerning the application of preferential treatment regimes in customs administration for enterprises meeting the required conditions as follows:

THE MINISTRY OF FINANCE ISSUES THE REGULATIONS ON THE STANDARD FEES FOR THE ENTRY AND EXIT OF MATERIALS AND EQUIPMENT IN NATIONAL RESERVE AT THE WAREHOUSE GATE OF THE NATIONAL RESERVE AGENCY AS FOLLOWS:

Article 1. ATTACHED TO THIS CIRCULAR IS THE SYSTEM OF STANDARD FEES FOR THE ENTRY AND EXIT OF MATERIALS AND EQUIPMENT IN NATIONAL RESERVE AT THE WAREHOUSE GATE OF THE NATIONAL RESERVE AGENCY.

Article 2. THESE STANDARDS SHALL BE USED AS THE BASIS FOR THE DEVELOPMENT AND IMPLEMENTATION OF PLANS FOR THE ENTRY AND EXIT OF MATERIALS AND EQUIPMENT IN NATIONAL RESERVE FROM 2009 TO 2011. THE STANDARD FEES FOR THE ENTRY AND EXIT IN THE PLAN YEAR SHALL BE CALCULATED BY ADDING THE AVERAGE PRICE INCREASE OR DECREASE INDEX OF PRODUCTS, GOODS, AND SERVICES PUBLISHED BY THE GENERAL STATISTICS OFFICE.

Article 3. THE DIRECTOR OF THE NATIONAL RESERVE AGENCY SHALL ISSUE GUIDELINES AND ORGANIZE THE IMPLEMENTATION BASED ON THE STANDARD FEES FOR THE ENTRY AND EXIT SET OUT IN THIS CIRCULAR AND THE PROVISIONS IN DECISION NO. 21/2006/QD-BTC DATED APRIL 3, 2006 OF THE MINISTER OF FINANCE REGARDING THE REGULATIONS ON THE DEVELOPMENT, ISSUANCE, AND MANAGEMENT OF STANDARDS FOR THE STORAGE OF NATIONAL RESERVE GOODS, BUT SHALL NOT EXCEED THE PRESCRIBED STANDARDS.

Article 4. THIS CIRCULAR SHALL TAKE EFFECT 45 DAYS AFTER THE DATE OF SIGNATURE. THE DIRECTOR OF THE NATIONAL RESERVE AGENCY, THE HEAD OF THE MINISTRY'S OFFICE, AND THE HEADS OF UNITS INVOLVED IN THE MANAGEMENT OF NATIONAL RESERVE GOODS ARE RESPONSIBLE FOR ITS IMPLEMENTATION.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Pham Sy Danh

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