Nội dung toàn văn Official Dispatch No. 7400/BTM-KHDT of September 21, 2006
THE MINISTRY OF TRADE
SOCIALIST REPUBLIC OF VIET NAM
Hanoi, September 21, 2006
- The Customs Department
On December 8, 2005 the Government has promulgated Decree No. 149/2005/ND-CP detailing implementation of Import-Export Tariff Law and Decree No. 108/2006/ND-CP on September 29, 2006 providing detailed guidance on implementation of Foreign Investment Law, hence nulified Decree No. 24/2000/ND-CP and Decree No. 27/2003/ND-CP dated July 31, 2000 and March 19, 2002 respectively, guiding implementation of Foreign Investment Law in Vietnam. According to aforesaid documents, approval of import plan, certification of import duty exemption on machines and equipments forming fixed asset, as well as approval of materials and fuel import plan for investment activities stipulated in the legal documents guiding implementation of Foreign Investment Law 2000 are also automatically nullified . At present, the Ministry of Trade( MOT) is drafting Circular providing guidance on import, export and processing activities to foreign investors, operated under Investment Law 2005.
While waiting for issuance of the Circular, MOT hereby requests:
1. Departments of Trade, Boards of Management on Industrial Zones (IZs), Export Processing Zones (EXZs) and High-tech Zones (HZs) shall not approve import plans; certify tax exemption on machines and equipments forming fixed asset; materials and fuel import plan for investment projects; certify asset liquidation and other license procedures related to investors’ import and export activities.
2. Foreign investors, including those were granted investment License before December 31st , 2006 and have completed procedures for approval of import plan and certification of tax exemption at MOT authorized Agencies, may directly deal with import-export procedures and asset liquidation at the Customs borders and Customs agencies . Foreign investors shall take full responsibilities for declaring import tariff exemption procedures and submitting tax exemption files to the Customs agencies in accordance with Circular No. 113/2005/TT-BTC dated December 15, 2005 of Ministry of Finance.
3. The Customs Department shall request Customs at borders to settle import-export procedures, import tariff exemption, asset liquidation for foreign-invested enterprises without providing documents approved by MOT’s authorized agencies (Departments of Trade, Management Boards of IZs, EPZs, HZs).
4. Department of Trade, Management Boards IZs, EPZs and HZs shall notify foreign-invested enterprises and provide them with guidance on the implementation of regulations stipulated in this document.
FOR MINISTER OF TRADE