Quyết định 106/2003/QD-BTM

DECISION

ON THE INSPECTION AND CONTROL OF ASSORTED FOREIGN-MADE PORCELAIN AND CHINA ARTICLES IN CIRCULATION IN THE MARKET

THE MINISTER OF TRADE

Pursuant to the Government's Decree No. 95/ND-CP dated December 4, 1993 prescribing the functions, tasks, powers and organizational apparatus of the Ministry of Trade;
Pursuant to the Prime Minister's Directive No. 853/1997/CT-TTg dated October 11, 1997 on the anti-smuggling fight in the new situation;
Pursuant to the Government Office's Document No. 6782/VPCP-VI dated December 6, 2002 on enhancing the inspection and control of assorted foreign-made porcelain and china articles in circulation in the market;
After consulting the Ministry of Finance, the Ministry of Public Security and members of the Steering Committee for Smuggling, Counterfeit and Trade Fraud Combat (the Central Committee 127);

DECIDES:

Article 1. Organizations and individuals that trade in foreign-made porcelain and china articles shall have to abide by the following provisions:

- When transporting these goods from border provinces into inland regions (by land, sea or river), they must have goods sale invoices and import-goods declarations (the originals or extracts of the customs offices' declarations).

- If they conduct itinerary lot trading, the originals of the receipts of value added tax and enterprise income tax collected in the circulation stage are also required.

- For goods sold by agencies which auction the confiscated goods for requisition to the State funds, or re-purchased from auction winners, the originals of the invoices of sale of the confiscated goods for requisition of the State funds are required. If such invoices are copies, the certification by the agencies which auctioned such goods lots is required and the goods sale invoices issued by the sellers must clearly inscribe the invoices of sale of the confiscated goods from which such invoices are extracted.

The above-said invoices and vouchers must be produced together with the goods right at the time of inspection. The invoices must fully inscribe the names and addresses of the buyers, tax codes of the sellers and buyers and goods categories, in compatibility with the actual goods. All cases of violation shall be considered smuggled goods and subject to administrative sanctions and goods confiscation, or examination for penal liability.

Article 2. The market-inspection and -control forces, when performing the tasks of goods inspection, must sign for certification of the date and time of inspection and clearly inscribe the names of the inspection units in the invoices and/or vouchers accompanying the inspected goods. If they have conducted the inspection but fail to make certification or make false certification, they shall be handled according to law provisions.

Article 3. This Decision takes effect 15 days after its publication on the Official Gazzete.

Article 4. The director of the Market Management Department, the director of the Ministry of Trade's Office, the directors of the provincial/municipal Trade (Trade-Tourism) Services and the heads of the provincial/municipal Market Management Sub-Departments shall have to implement this Decision.