Thông tư 26/1999/TT-BTM

Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries

Nội dung toàn văn Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries


THE MINISTRY OF TRADE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------

No: 26/1999/TT-BTM

Hanoi, August 19, 1999

CIRCULAR

SUPPLEMENTING THE TRADE MINISTRY’S CIRCULAR NO. 18/1998/TT-BTM OF AUGUST 28, 1998 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 57/1998/ND-CP OF JULY 31, 1998 WHICH DETAILS THE IMPLEMENTATION OF THE COMMERCIAL LAW REGARDING THE GOODS IMPORT, EXPORT, PROCESSING AS WELL AS SALE AND PURCHASE AGENCY ACTIVITIES WITH FOREIGN COUNTRIES

To realize the provisions in Section II, Chapter III of the Governments Decree No. 57/1998/ND-CP detailing the implementation of the Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries;

Pursuant to Circular No. 18/1998/TT-BTM of August 28, 1998 of the Ministry of Finance guiding the implementation of the Governments Decree No. 57/1998/ND-CP of July 31, 1998, which details the implementation of the Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries;

The Ministry of Trade hereby guides the supplement to Section 6 (ordering goods processing overseas), Part II (on processing activities with foreign traders) of the above-mentioned Circular No. 18/1998/TT-BTM as follows:

6. Ordering goods processing abroad:

a) Vietnamese traders of all economic sectors may order the overseas processing of goods according to the provisions of Vietnamese legislation and law of the goods-processing countries.

b) Overseas processed products are mainly for export or consumption at the goods-processing countries. In cases where the processed products shall be re-imported into Vietnam, the traders are entitled to order the processing only of parts which have not yet been made in Vietnam or which have been produced in Vietnam but fail to meet the quality requirements.

c) For goods temporarily exported for the performance of overseas processing contracts (including machinery, equipment, supplies, raw materials, auxiliary materials), if they are on the list of goods banned from export or the export of which requires the Trade Ministrys permit, they must be approved in writing by the Ministry of Trade before the processing contracts are signed.

d) Goods temporarily exported for the performance of processing contracts (including machinery, equipment, supplies, raw materials and auxiliary materials) and the processed products shall be re-imported into Vietnam shall be exempt from import and export tax. In cases where the above-said processed products are not re-imported into Vietnam, the export tax on goods already exported for processing must be paid.

e) In cases where the processed products re-imported into Vietnam partly consist of supplies, raw materials and auxiliary materials bought overseas for the processing, such part of supplies, raw materials and auxiliary materials must be subject to import tax.

This Circular takes effect 15 days after its signing


FOR THE MINISTER OF TRADE
VICE-MINISTER




Mai Van Dau

Thuộc tính Văn bản pháp luật 26/1999/TT-BTM

Loại văn bảnThông tư
Số hiệu26/1999/TT-BTM
Cơ quan ban hành
Người ký
Ngày ban hành19/08/1999
Ngày hiệu lực03/09/1999
Ngày công báo...
Số công báo
Lĩnh vựcThương mại, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 04/02/2007
Cập nhật11 năm trước
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Lược đồ Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries


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    Văn bản hiện thời

    Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries
    Loại văn bảnThông tư
    Số hiệu26/1999/TT-BTM
    Cơ quan ban hànhBộ Thương mại
    Người kýMai Văn Dâu
    Ngày ban hành19/08/1999
    Ngày hiệu lực03/09/1999
    Ngày công báo...
    Số công báo
    Lĩnh vựcThương mại, Xuất nhập khẩu
    Tình trạng hiệu lựcHết hiệu lực 04/02/2007
    Cập nhật11 năm trước

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                Văn bản gốc Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries

                Lịch sử hiệu lực Circular No. 26/1999/TT-BTM of August 19, 1999, supplementing The Trade Ministry’s Circular No. 18/1998/TT-BTM of August 28, 1998 guiding the implementation of The Government’s Decree No. 57/1998/ND-CP of July 31, 1998 which details the implementation of The Commercial Law regarding the goods import, export, processing as well as sale and purchase agency activities with foreign countries

                • 19/08/1999

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                • 03/09/1999

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