Quyết định 72/2013/QD-TTg

Decision No. 72/2013/QD-TTg of November 26, 2013, providing for the financial mechanisms and policies applicable to border-gate economic zones

Nội dung toàn văn Decision No. 72/2013/QD-TTg the financial mechanisms policies applicable to border-gate economic zones


THE PRIME MINISTER
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 72/2013/QD-TTg

Hanoi, November 26, 2013

 

DECISION

PROVIDING FOR THE FINANCIAL MECHANISMS AND POLICIES APPLICABLE TO BORDER-GATE ECONOMIC ZONES

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the Government’s Decree No. 108/2006/ND-CP dated September 22, 2006, detailing and guiding implementation of a number of Articles of Law on investment;

Pursuant to the Government’s Decree No. 29/2008/ND-CP dated March 14, 2008 providing for industrial parks, export processing zones and economic zones;

At the proposal of the Minister of Finance;

The Prime Minister promulgates Decision providing for the financial mechanisms and policies applicable to border-gate economic zones

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decision provides for the financial mechanisms and policies applicable to border-gate economic zones.

Article 2. Subjects of application

Subjects of application in this Decision include: state management agencies, organizations and individuals related to commercial, investment, production activities and other business activities in border-gate economic zones.

Article 3. Interpretation of terms

In this Decision, the following terms are construed as follows:

1. Border-gate economic zone means an economic zone formed in mainland boundary area with international or major border gate, bilateral border gate and established under decision of the Prime Minister, including the Lao Bao special economic-trade zone in Quang Tri province and Cau Treo international border-gate economic zone in Ha Tinh province.

2. Non-tariff sections of border-gate economic zones are geographical areas with defined boundaries, and separated with the outside territories by hard barriers (except for the Lao Bao special economic-trade zone in Quang Tri province and Cau Treo international border-gate economic zone in Ha Tinh province), having entrance gates and doors to assure conditions for control of customs agencies and relevant functional agencies, having customs agencies in charge of supervising and checking goods and means of going out and into zones.

Non-tariff areas of border-gate economic zones include: Special commercial economic zones, industrial and commercial zones, free commercial zones and zones with other names established under decisions of the Prime Minister, having the relations of goods and service trading and exchange between these zones with the outside like as relations of export and import.

Chapter 2.

SPECIFIC PROVISIONS

SECTION 1. INVESTMENT AND CREDIT POLICIES

Article 4. State budget funds for infrastructure investment

1. Local budget funds for development investment shall be allocated to investment projects to build technical and social infrastructure of border-gale economic zones.

2. Central budget supports shall be given to the border-gate economic zone infrastructure investment projects according to Decision No. 60/2010/QD-TTg dated September 30, 2010 of the Prime Minister. Especially in the period 2013-2015, 70% of total central budget funds in annual plans shall be given to the infrastructure system development investment of the selected border-gate economic zones to perform the concentrated development investment under scheme already been approved by the Prime Minister .

3. Central budget funds for construction of border-gate economic zone infrastructure shall be managed, used and settled according to the law on capital construction investment management, the State Budget Law and other relevant laws.

Article 5. Raised funds

1. Investment projects at border-gate economic zones may raise fund by issuing bonds as prescribed by law:

a) For corporate bonds which are guaranteed by Government: To comply with the Government’s Decree No. 01/2011/ND-CP dated January 05, 2011, on issuance of government bond, government-guaranteed bonds and local government bonds; enterprises must assure conditions and comply with the Law on Public Debt Management and documents guiding implementation.

b) For local government bonds: To comply with the Government’s Decree No. 01/2011/ND-CP dated January 05, 2011, on issuance of government bond, government-guaranteed bonds and local government bonds.

c) For corporate bonds: To comply with the Government’s Decree No. 90/2011/ND-CP dated October 14, 2011, on issuance of corporate bonds.

d) All funds raised from bond issuance shall be managed and used under law.

2. Foreign organizations and individuals and overseas Vietnamese may make direct investment in border-gate economic zones, even in the form of build-operate-transfer (BOT), build-transfer (BT) or build-transfer-operate (BOT) and investment in form of public–private partnership.

3. Investment projects to build technical and social infrastructure or necessary public utility service works in border-gate economic zones may be included in the list of projects calling for official development assistance (ODA) as prescribed by law.

4. Investment projects in border-gate economic zones may borrow loans from credit institutions, foreign banks’ branches and raise funds from domestic and foreign organizations and individuals under law.

Article 6. Capital from the land fund of border-gate economic zones

Provincial-level People’s Committees shall use land use levies and land rents collected from border-gate economic zones to build technical and social infrastructure and common necessary service and utility works of border-gate economic zones or create funds to clear ground for investment in border-gate economic zone development under law.

Article 7. State credit funds

Investment projects in border-gate economic zones are entitled to investment credit and export credit policies under the Government’s Decree No. 75/2011/ND-CP of August 30, 2011, on the States investment credit and export credit, and Decree No. 54/2013/ND-CP of May 22, 2013, supplementing a number of articles of Decree No. 75/2011/ND-CP of August 30, 2011.

SECTION 2. POLICIES ON TAXES, CHARGES, FEES AND OTHER FINANCIAL POLICIES

Article 8. Enterprise income tax incentives

Enterprises operating in border-gate economic zones are entitled to enterprise income tax incentives under the Law on enterprise income tax and documents guiding implementation.

Article 9. Personal income tax incentives

1. Vietnamese and foreign personal income taxpayers under the Law on Personal Income Tax directly working, producing, trading in border-gate economic zones and earning income from their work, production and business in border-gate economic zones are entitled to a 50% reduction of payable tax amounts.

2. Procedures for registering, declaring, paying, settling and refunding personal income tax comply with law.

Article 10. Value-added tax incentives

1. Goods and services exported to overseas from non-tariff sections of border gate economic zones are not subject to value-added tax.

2. Goods and services produced and consumed in non-tariff sections of border gate economic zones are not subject to value-added tax.

3. Goods and services imported from foreign countries and consumed in non-tariff sections of border gate economic zones are not subject to value-added tax.

4. Goods and services from other functional sections of border-gate economic zones and goods and services from inland Vietnam exported to non-tariff sections of border-gate economic zones are entitled to the 0% value-added tax rate, except for the following cases:

a) Goods and services which are not entitled to the 0% value-added tax rate as prescribed at clause 1 Article 8 of the Law in value-added tax and documents guiding implementation.

b) Goods not doing customs procedures when exporting from other functional sections of border-gate economic zones and from inland Vietnam to non-tariff areas which are not separated from the outside territory by hard barriers.

The Ministry of Finance shall promulgate list of goods not doing customs procedures and list of subject to examination prior to value-added tax refund applicable to goods and services specified in this Clause at the proposal of People’s Committees of provinces having border-gate economic zones.

5. Goods and services from non-tariff sections of border-gate economic zones put into other functional sections in border-gate economic zones or put into consumption into inland Vietnam must be subject to value-added tax as prescribed by law.

Article 11. Excise tax

Excise tax-liable goods and services imported from overseas to non-tariff sections of border-gate economic zones, from other functional sections in border-gate economic zones and from inland Vietnam exported to non-tariff sections of border-gate economic zones, from non-tariff sections of border-gate economic zones imported into inland Vietnam and other functional sections in border-gate economic zones, from non-tariff sections of border-gate economic zones to overseas shall comply with Law on excise tax and documents guiding implementation.

Article 12. Export and import duty incentives

1. Goods imported to create fixed assets of investment projects at border-gate economic zones (except for non-tariff sections) which are entitled to import tax exemption include:

a) Equipment, machinery;

b) The special-used means of transport in technological lines which cannot be produced domestically; means of transport in serve of workers including 24-or-more-seat automobiles and means of water-way transport;

c) The attached components, details, spare parts, accessories, fittings, molds and accessories to assembly adequately with equipment, machinery and the special-used means of transport specified at points a and b of this Clause;

d) Raw materials and supplies which cannot be produced domestically and used for manufacture of equipment and machinery in technological lines or for manufacturing the attached components, details, spare parts, accessories, fittings, molds and accessories to assembly adequately with equipment, machinery specified at point a of this Clause;

dd) Construction supplies which cannot be produced domestically.

The import tax exemption to import goods specified at this Clause shall also be applied to the project expansion, technological replacement or renovation.

2. Goods exported overseas from or imported from overseas into non-tariff sections of border-gate economic zones for use only in these sections and goods circulated from one non-tariff section to another are not subject to export and import duties.

3. Goods which are produced, produced by subcontract mode, re-produced or assembled in non-tariff sections of border-gate economic zones are exempt from export duty when being exported overseas.

4. Goods being building materials from inland Vietnam or from other functional sections in border-gate economic zones put into non-tariff sections of border-gate economic zones for construction, repair and maintenance of common social-technical infrastructure in non-tariff sections shall be exempted from export tax. For goods and services originated from inland Vietnam exported into and only used in the Lao Bao special economic-trade zone in Quang Tri province and Cau Treo international border-gate economic zone in Ha Tinh province, shall be exempted from export tax.

5. Raw materials, supplies, components which cannot be produced domestically and imported for production of investment projects in border-gate economic zones (except for projects of producing excise-tax liable products, electronics products, electric refrigeration products and other commodities under decisions of the Prime Minister) shall be exempted from import tax within 05 (five) years, from the day of beginning production.

The determination of raw materials, supplies and components which cannot be produced domestically in order to use as the basis for tax exemption shall comply with the list promulgated by the Ministry of Planning and Investment.

6. Goods which are produced, produced by subcontract mode, re-processed or assembled in non-tariff sections without using materials, components imported from overseas are exempted from import duty when being imported into inland Vietnam; when using imported materials, components, such goods are subject to import duty on the proportions of those materials, components in the goods’ structure (except for goods which are produced, produced by subcontract mode, re-processed or assembled of investment projects with total investment funds of more than 20 billion Vietnam dong in the Cau Treo border-gate economic zone, Ha Tinh province and the Lao Bao special economic-trade zones, Quang Tri province in which use the materials, components imported from overseas, when being imported into inland Vietnam, shall be exempted import duty for 5 years from the begin of production). The payable import duty on the proportions of imported materials, components in goods imported into inland Vietnam shall be determined as follows:

a) When organizations and individuals doing production and business in non-tariff sections, that conducting import into inland, have registered with customs offices prior to import into inland Vietnam the list of imported goods used as raw materials and components for production of import goods and norms of raw materials and components used for production of import goods, the payable import duty shall be determined based on the quantities, tax rates of commodities imported into inland Vietnam and taxed prices on proportion of those imported raw materials and components in goods imported into inland Vietnam;

b) When it is impossible to determine the taxed prices under Point a of this Clause, the customs agencies shall impose tax for proportion of raw materials and components in commodities imported into inland Vietnam as prescribed by law on tax administration and customs valuation.

7. The goods imported into non-tariff sections of border-gate economic zones which are sold to inland Vietnam under relevant law shall be subject to import duty according to regulations.

8. Goods produced, produced by subcontract modes, re-processed and assembled in non-tariff sections of border-gate economic zones are entitled to import duty incentives or special import duty incentives under the law on import duty and export duly if they fully meet prescribed conditions.

Article 13. Land and water surface rent incentives

1. Investment projects in border-gate economic zones are exempt from land and water surface rents under the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land and water surface rents and Government’s Decree No. 121/2010/ND-CP dated December 30, 2010, on amending and supplementing a number of articles of Decree No. 142/2005/ND-CP of November 14, 2005, specified as follows:

a) Investment projects in the domains particularly promoted for investment are exempt from land and surface water rents.

b) Investment projects in the domains promoted for investment are exempted from land and surface water rents for 15 years from the date of construction completion and operation.

c) Projects other than those specified at Points a and b of this Clause are exempt from land rents for 11 years from the date of construction completion and operation.

d) Lists of domains particularly promoted and promoted for investment comply with the investment law.

2. When renting land or water surface, domestic and foreign investors in Lao Cai international border-gate economic zone (Lao Cai province), Cau Treo international border-gate economic zone (Ha Tinh province), Lao Bao special economic-trade zone (Quang Tri province), An Giang border-gate economic zone (An Giang province), Moc Bai border-gate economic zone (Tay Ninh province), Bo Y international border-gate economic zone (Kon Tum province), Dong Dang-Lang Son border-gate economic zone (Lang Son province), Mong Cai border-gate economic zone (Quang Ninh province) and Dong Thap border-gate economic zone (Dong Thap province) may enjoy, apart from the incentives specified in Clause 1 of this Article, reduction of a land or water surface rent equal to 70% of the land or water surface rents applied in the district having the lowest land and water surface rents under regulations of the provincial-level People’s Committee, counting from the year an investor ceases to enjoy the incentives specified in Clause 1 of this Article.

Article 14. Land use levy incentives

Investors that need to use land in border-gate economic zones for production and business may receive land and pay land use levy if they select; and are entitled to land use levy exemption and reduction under the Government’s Decrees No. 198/2004/ND-CP of December 03, 2004, Decree No. 44/2008/ND-CP of April 09, 2008, on land use levy collection, and Decree No. 120/2010/ND-CP dated December 30, 2010 on amending and supplementing a number of articles of Decree No. 198/2004/ND-CP of December 03, 2004, specified as follows:

1. Investment projects in the domains subject to special investment preferences are exempt from land use levy.

2. Investment projects in the domains subject to investment preferences are reduced 50% of land levy payable to state budget.

3. Projects other than those specified at Clauses 1and 2 of this Article are reduced 30% of land levy payable to state budget.

4. Lists of domains subject to special investment preferences and investment preferences comply with the investment law.

Article 15. Policies on charges and fees

1. Border-gate economic zone management boards are authorized to collect a number of charges and fees related to their state management activities according to regulations, including:

a) Investment appraisal charges, business registration certificate fees and fees for supply of business registration information for investment projects under their competence.

b) Charges and fees related to the grant, re-grant, modification, supplementation and extension of permits for representative offices in border-gate economic zones of foreign organizations and businessmen; and the grant of business permits for goods trading and goods trading directly-related activities to foreign-invested enterprises and foreign investors that make investment for the first time in border-gate economic zones.

c) Charges and fees related to the grant, re-grant, extension and withdrawal of labor permits for foreigners and overseas Vietnamese working in border-gate economic zones; and the grant of labor books to Vietnamese working in border-gate economic zones.

d) Charges and fees related to the grant of certificates of origin for goods produced in border-gate economic zones and other relevant permits and certificates in border-gale economic zones.

dd) Charges and fees related to the certification of contracts and documents on real estate in border-gate economic zones for concerned organizations.

2. Border-gate economic zone management boards shall set charge and fee levels applicable in their border-gate economic zones and submit them to competent agencies for promulgation under the law on charges and fees.

3. Part of charge and fee amounts directly collected by border-gate economic zone management boards shall be re-allocated from the state budget for covering charge and fee collection expenses and additionally paying operation expenses under law.

Article 16. Policies on operation and use of infrastructure works in border-gate economic zones

1. Investors of production and business projects in border-gate economic zones who use technical and social infrastructure works in border-gate economic zones shall pay infrastructure use charges.

2. Investors of socio-technical infrastructure in border-gate economic zones may organize:

a) To manage, operate their invested works and collect infrastructure use charges from investors in border-gate economic zones for works of which they invested in construction under law.

b) To collect charges on use of other infrastructure (on means going out and into border gates), and other public service and utility works in border-gate economic zones under law on charges and fees, including:

- Charges collected from utility works financed by State shall be revenues of state budget;

- Charges collected from utility works not financed by State shall be revenues not belonging to state budget;

The provincial People’s Councils where have border-gate economic zones shall decide specifically on the rates and management, use of charges on use of utility works specified at point b this Clause according to guide of the Ministry of Finance.

3. Border-gate economic zone management boards shall manage, operate, repair and maintain common socio-technical infrastructure works in border-gate economic zones other than those specified in Clause 2 of this Article and collect infrastructure use charges from investors in border-gate economic zones at the charge rates provided by the provincial People’s Committees for investment in management, repair and maintenance of serve conditions of these works and manage under law.

Chapter 3.

ORGANIZATION OF IMPLEMENTATION

Article 17. Responsibilities of the border-gate economic zone management boards

Border-gate economic zone management hoards have the competence and responsibility to perform the state management on activities of border-gale economic zones under this Decision and other relevant laws.

Article 18. Responsibilities of the provincial People’s Committees having border-gate economic zones

1. To direct the elaboration of and approve detailed master plans to build border-gate economic zones and functional sections in border-gate economic zones; to direct the appraisal and approval of basic designs of investment projects to develop infrastructure of these functional sections in border-gate economic zones as prescribed by concerned law.

2. To direct the recovery of land and water surface areas, compensation and ground clearance, resettled farming and resettlement and carry out procedures for land lease or assignment in border-gate economic zones under the land law and relevant laws.

3. To preside over elaborating plans to use local budgets for investment in socio-technical infrastructure of border-gate economic zones under the investment law, the state budget law and other relevant laws and report them to the provincial People’s Councils for decision.

4. To submit to the provincial People’s Committees for deciding on the rates and management, use of charges for use of utility works.

5. To provide for conditions (scale of investment capital, land areas to use in business of duty-free goods sale and to direct the management over business of duty-free goods sale to tourists in non-tariff areas in line with actual conditions in localities, meet demands of tourism development in provinces and assure close management, avoid cases misusing policies for smuggling, trade fraud.

6. To discharge other state management tasks and powers towards border-gate economic zones under law.

Article 19. Responsibilities of Ministries and sectors

1. The Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Industry and Trade shall manage and guide localities having border-gate economic zones in implementing the policies specified in this Decision.

2. Other ministries and sectors shall, within the ambit of their functions, guide localities having border-gate economic zones in implementing this Decision.

Article 20. Implementation provisions

1. This Decision takes effect on January 15, 2014.

2. This Decision annuls:

a) Decision No. 33/2009/QD-TTg dated March 02, 2009 of the Prime Minister, promulgating the financial regimes and policies applicable to border-gate economic zones;

b) Decision No. 93/2009/QD-TTg dated July 10, 2009 of the Prime Minister, amending and supplementing Clause 4 Article 21 of Decision No. 33/2009/QD-TTg dated March 02, 2009 of the Prime Minister promulgating the financial regimes and policies applicable to border-gate economic zones;

c) Provisions on the financial mechanisms and policies at Regulations on operation of border-gate economic zones, non-tariff areas specified at Annex promulgated together with this Decision.

3. In case where documents quoted at this Decision are amended, supplemented or replaced, provisions at the amending and supplementing or replacing documents shall be applied.

4. Investment projects licensed investment permits, investment certificates which are enjoying incentive policies higher than those under this Decision may enjoy such incentives for the remaining incentive period stated in investment permits, investment certificates if they fully satisfy prescribed conditions. When such incentives are lower than those under this Decision, they may enjoy the incentives under this Decision for the remaining period.

5. Regarding policies of duty-free goods sale to tourists in non-tariff sections of border-gate economic zones:

a) Provisions on tax Incentives applicable to tourists in non-tariff sections of border-gate economic zones under Decisions of the Prime Minister on regulation on operation of each border-gate economic zone shall be executed at value not exceeding 1,000,000 (one million) VND / per person / per day.

b) Traders shall only trade in duty-free goods sale to tourists in non-tariff sections when they have stores located in the approved detailed planning on building functional sections, have license for trading in duty-free goods sale granted by competent agencies as prescribed by the provincial People’s Committee.

c) The Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant Ministries, provincial People’s Committees having border-gate economic zones in:

- Providing for list of commodities not subject to duty-free sale to tourists in non-tariff sections including excise- tax liable goods, goods subject to management under customs tax quota;

- Providing for list of taxable commodities when being imported from overseas into non-tariff sections of border-gate economic zones;

- Elaborating measures to manage, prevent, combat, handle acts of misusing tax incentive polices for collecting, smuggling goods into inland or doing illegal business.

6. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and presidents of People’s Committees of provinces having border-gate economic zones and concerned organizations and individuals shall implement this Decision.

 

 

THE PRIME MINISTER




Nguyen Tan Dung

 

ANNEX

LIST OF ANNULED PROVISIONS ON THE FINANCIAL MECHANISMS AND POLICIES AT REGULATIONS ON OPERATION OF BORDER-GATE ECONOMIC ZONES, NON-TARIFF AREAS (Promulgated together with the Decision No. 72/2013/QD-TTg dated November 26, 2013, of the Prime Minister)

1. Article 7; Clauses 4, 5, 6, 7, 8, 9, 10 Article 9, Article 10 (excluding Clause 3 annulled by Decision No. 16/2010/QD-TTg dated March 03, 2010 of the Prime Minister); Article 12 and Article 13 at Regulation promulgated together with Decision No. 64/2008/QD-TTg dated May 22, 2008 of the Prime Minister on establishing and promulgating regulation on operation of A Dot border-gate economic zone, Thua Thien Hue province.

2. Article 7; Clauses 4, 5, 6, 7, 8, 9, 10 Article 9, Article 10 (excluding Clause 3 annulled by Decision No. 16/2010/QD-TTg dated March 03, 2010 of the Prime Minister); Article 12 and Article 13 at Regulation promulgated together with Decision No. 65/2007/QD-TTg dated May 11, 2007 of the Prime Minister on establishing and promulgating regulation on operation of border-gate economic zone in An Giang province.

3. Article 7; Article 9; Article 10; the fourth, fifth, sixth, seventh, eighth, ninth, tenth paragraphs of Article 12 at Regulation promulgated together with Decision No. 217/2005/QD-TTg dated September 05, 2005 of the Prime Minister on promulgating regulation on organization and operation of Bo Y border-gate economic zone in Kon Tum province.

4. Clauses 1, 2, 3, 4, 5, 6 Article 6; Clause 4 Article 17; Article 18 (excluding Clause 2 annulled by Decision No. 16/2010/QD-TTg dated March 03, 2010 of the Prime Minister); article 19; article 20 (including Clause 1 amended at Clause 2 Article 2 of Decision No. 16/2010/QD-TTg dated March 03, 2010 of the Prime Minister); Article 21 (including Clause 1 amended at Clause 3 Article 2 of Decision No. 16/2010/QD-TTg dated March 03, 2010, of the Prime Minister); Article 22 and Article 23 at Regulation promulgated together with Decision No. 162/2007/QD-TTg dated October 19, 2007, of the Prime Minister, promulgating the regulation on operation of the Cau Treo international border-gate economic zone, Ha Tinh province.

5. Article 6; Article 10; Clauses 1, 2, 3, 4 Article 11; Article 14 at Regulation promulgated together with Decision No. 138/2008/QD-TTg dated October 14, 2008 of the Prime Minister on establishing and promulgating regulation on operation of Dong Dang – Lang Son border-gate economic zone in Lang Son province.

6. Clauses 4, 5, 6, 7, 8, 9, 10 Article 6; Article 7 (excluding Clause 3 annulled by Decision No. 16/2010/QD-TTg dated March 03, 2010 of the Prime Minister); Article 8 at Regulation promulgated together with Decision No. 166/2008/QD-TTg dated December 11, 2008 of the Prime Minister on adjusting the geographical boundary, and promulgating the regulation on the operation of the border-gate economic zone in Dong Thap province.

7. Article 7; Clauses 2, 3 Article 18; Article 19; Article 21; Article 22; Article 23; Article 24; Article 25; Clause 1 Article 26 at Regulation promulgated together with Decision No. 11/2005/QD-TTg dated January 12, 2005, of the Prime Minister, promulgating Regulation of the Lao Bao special economic-trade zones, in Quang Tri province.

8. Article 6; Article 10; Clauses 1, 2, 3, 4 Article 11; Article 14 at Regulation promulgated together with Decision No. 44/2008/QD-TTg dated March 26, 2008 of the Prime Minister on promulgating the regulation on operation of Lao Cao border-gate economic zone in Lao Cai province.

9. Article 7; Article 11; Article 12; Article 14; Article 15 (excluding Clause 2 annulled by Decision No. 16/2010/QD-TTg dated March 03, 2010 of the Prime Minister); Article 16 at Regulation promulgated together with Decision No. 140/2007/QD-TTg dated August 24, 2007 of the Prime Minister on promulgating the regulation on operation of Moc Bai border-gate economic zone in Tay Ninh province.

 

 


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