CIRCULAR

ANNULMENT OF CERTAIN LEGISLATIVE DOCUMENTS PROMULGATED BY THE MINISTER OF FINANCE AND JOINTLY PROMULGATED BY MINISTRIES IN SECTORS: CUSTOMS, IMPORT AND EXPORT TAX; FEES AND CHARGES, AND GUIDANCE ON FINANCIAL REGIME AND CUSTOSM PROECEDURES APPLICABLE TO ECONOMIC ZONES, COMMERCIAL AND INDUSTRIAL PARKS WITHIN BORDER GATE ECONOMIC ZONES

Pursuant to the Law on Promulgation of Legislative Documents dated June 22, 2015;

Pursuant to the Government’s Decree No. 34/2016/ND-CP dated May 14, 2016 on guidelines for implementation of the Law on Promulgation of Legislative Documents;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of Director General of General Department of Customs, Director General of General Department of Taxation, Director of Department of Tax Policy and Director of Department of Legal Affairs;

After reaching an agreement with the Minister of Foreign Affairs, the Minister of Industry and Trade and the Minister of Public Security, the Minister of Finance hereby promulgates a Circular on annulment of certain legislative documents promulgated by the Minister of Finance and jointly promulgated by Ministries in sectors: customs, import and export tax; fees and charges, and guidance on financial regime and customs procedures applicable to economic zones, commercial and industrial parks within border gate economic zones.

Article 1. Annulment of 10 legislative documents in customs sector in their entirety:

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2. Circular No. 216/2010/TT-BTC dated December 29, 2010 of the Ministry of Finance promulgating List of raw materials for production of animal feeds,  animal feeds, fertilizers and pesticides of which the time-limit for payment of value added tax payable at import stage is temporarily adjusted;

3. Inter-ministerial Circular No. 15/TTLB/TCHQ-TC dated January 28, 1997 of the General Department of Customs - the Ministry of Finance providing guidance on printing, allocation, management and use of customs printed matters;

4. Joint Circular No. 77/1997/TTLT-BTC-BTM-BNV-TCHQ dated November 01, 1997 of the Ministry of Finance, Ministry of Trade, Ministry of Home Affairs and General Department of Customs on stamping of imports;

5. Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 06, 2000 of the General Department of Customs - Ministry of Foreign Affairs providing guidelines for implementation of Article 4 of the Prime Minister’s Decision No. 210/1999/QD-TTg dated October 27, 1999 on several policies for overseas Vietnamese;

6. Joint Circular No. 03/2001/TTLT-TCHQ-BNG dated June 21, 2001 of the General Department of Customs and the Ministry of Foreign Affairs on amendments to certain Points specified in the Joint Circular No. 03/2000/TTLT-TCHQ-BNG dated June 06, 2000 of the General Department of Customs and the Ministry of Foreign Affairs providing guidelines for implementation of Article 4 of the Prime Minister’s Decision No. 210/1999/QD-TTg dated October 27, 1999 on several policies for overseas Vietnamese;

7. Joint Circular No. 84/2013/TTLT-BTC-BCT-BGTVT dated June 25, 2013 of the Ministry of Finance, the Ministry of Industry and Trade and the Ministry of Transport providing guidelines for implementation of the Prime Minister’s Decision No. 48/2011/QD-TTg dated August 31, 2011 on the pilot implementation of the national single-window system regarding customs;

8. Decision No. 29/2006/QD-BTC dated May 08, 2006 of the Ministry of Finance promulgating regulations on forms, instructions for use, printing, issuance and management of entry/exit declarations;

9. Decision No. 42/2006/QD-BTC dated August 18, 2006 of the Ministry of Finance on amendments to Article 1 of the Decision No. 29/2006/QD-BTC dated May 08, 2006 of the Ministry of Finance promulgating regulations on forms, instructions for use, printing, issuance and management of entry/exit declarations;

10. Decision No. 55/2006/QD-BTC dated October 11, 2006 of the Ministry of Finance on annulment of entry/exit declaration forms specified in Article 1 of the Decision No. 29/2006/QD-BTC dated May 08, 2006 of the Ministry of Finance.

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1. Circular No. 05/2010/TT-BTC dated January 13, 2010 of the Ministry of Finance regulating preferential import tax rates of several items serving the building, repair and maintenance of locomotives and coaches;

2. Circular No. 101/2010/TT-BTC dated July 14, 2010 of the Ministry of Finance providing guidance on import tax exemption under the Government’s Decree No. 04/2009/ND-CP dated January 1, 2009 on incentives and support for environmental protection activities;

3. Circular No. 116/2011/TT-BTC dated August 15, 2011 of the Ministry of Finance providing guidelines for implementation of the Prime Minister’s Decision No. 36/2011/QD-TTg dated June 29, 2011 on application of import tax rates to used passenger cars with a seating capacity of 15 or fewer passengers;

4. Circular No. 28/2013/TT-BTC dated March 15, 2013 of the Ministry of Finance adjusting the import tax rates for used passenger cars specified in Clause 1 Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg dated June 29, 2011;

5. Circular No. 128/2016/TT-BTC dated August 09, 2016 of the Ministry of Finance providing for exemption and reduction of export tax for environmentally friendly products; products obtained from recycling and waste treatment specified in the Government's Decree No. 19/2015/ND-CP dated February 14, 2015 elaborating several Articles of the Law on Environmental Protection.

Article 3. Annulment of 04 Circulars in fee and charge sector in their entirety:

1. Circular No. 48-TC/TCT dated September 28, 1992 of the Ministry of Finance providing guidance on the implementation of the Decision No. 276-CT dated July 28, 1992 of the Chair of Ministerial Council on the uniform management of fees and charges;

2. Circular No. 63-TC/TCT dated October 28, 1992 of the Ministry of Finance providing guidance on the allocation, management and use of documents evidencing the collection of fees and charges according to the Decision No. 276-CT dated July 28, 1992 of the Chair of the Ministerial Council;

3. Circular No. 78/1999/TT-BTC dated June 22, 1999 of the Ministry of Finance providing guidance on the rules for collection of fees and charges according to the Prime Minister’s Decision No. 53/1999/QD-TTg dated March 26, 1999 regarding several foreign direct investment incentives;

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Article 4. Annulment of 18 Circulars providing guidance on financial regime and customs procedures applicable to economic zones, commercial and industrial parks within Border Gate economic zones in their entirety:

1. Circular No. 11/2004/TT-BTC dated February 25, 2004 of the Ministry of Finance providing guidance on financial regime applicable in Chu Lai Open Economic Zone;

2. Circular No. 08/2005/TT-BTC dated January 26, 2005 of the Ministry of Finance providing guidance on financial regime applicable to commercial and industrial parks within Moc Bai Border Gate Economic Zone, Tay Ninh province;

3. Circular No. 74/2005/TT-BTC dated September 07, 2005 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable in Lao Bao Special Economic-Trade Zone;

4. Circular No. 92/2005/TT-BTC dated October 20, 2005 of the Ministry of Finance on amendments to the Circular No. 08/2005/TT-BTC dated January 26, 2005 of the Ministry of Finance providing guidance on financial regime applicable to commercial and industrial parks within Moc Bai Border Gate Economic Zone, Tay Ninh province;

5. Circular No. 119/2005/TT-BTC dated December 12, 2005 of the Ministry of Finance providing guidance on financial regime applicable in Dung Quat Economic Zone;

6. Circular No. 26/2006/TT-BTC dated April 04, 2006 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable to Bo Y International Border Gate Economic Zone, Kon Tum province;

7. Circular No. 46/2006/TT-BTC dated May 26, 2006 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable in Chan May - Lang Co Economic Zone, Thua Thien Hue province;

8. Circular No. 78/2006/TT-BTC dated August 24, 2006 of the Ministry of Finance providing guidance on financial regime applicable in border-gate economic zones managed by provincial People's Committees;

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10. Circular No. 07/2007/TT-BTC dated January 30, 2007 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable in Vung Ang Economic Zone, Ha Tinh province;

11. Circular No. 08/2007/TT-BTC dated January 30, 2007 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable in Nghi Son Economic Zone, Thanh Hoa province;

12. Circular No. 76/2007/TT-BTC dated July 05, 2007 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable in Chu Lai Open Economic Zone, Quang Nam province;

13. Circular No. 162/2007/TT-BTC dated December 31, 2007 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable to An Giang Border-Gate Economic Zone;

14. Circular No. 18/2008/TT-BTC dated February 18, 2008 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable in Southeast Nghe An Economic Zone, Nghe An province;

15. Circular No. 33/2008/TT-BTC dated April 23, 2008 of the Ministry of Finance on amendments to the Circular No. 119/2005/TT-BTC dated December 22, 2005 of the Ministry of Finance providing guidance on financial regime applicable in Dung Quat Economic Zone;

16. Circular No. 45/2008/TT-BTC dated June 05, 2008 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable to Cau Treo International Border Gate Economic Zone, Ha Tinh province;

17. Circular No. 07/2010/TT-BTC dated January 14, 2010 of the Ministry of Finance on amendments to the Circular No. 45/2008/TT-BTC dated June 05, 2008 of the Ministry of Finance providing guidance on financial regime and customs procedures applicable to Cau Treo International Border Gate Economic Zone, Ha Tinh province;

18. Circular No. 86/2010/TT-BTC dated June 10, 2010 of the Ministry of Finance regulating fees for maintenance and renewal of infrastructure of Vung Ang Economic Zone, Ha Tinh province.

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This Circular comes into force from January 02, 2020.

Heads of units affiliated to Ministries and agencies concerned are responsible for the implementation of this Circular./.

PP. THE MINISTER
THE DEPUTY MINISTER




Vu Thi Mai