|
THE GOVERNMENT
-------
|
SOCIALIST REPUBLIC OF
VIET NAM
Independence - Freedom – Happiness
----------
|
|
No. 57/1998/ND-CP
|
Hanoi, July 31, 1998
|
DECREE
DETAILING THE IMPLEMENTATION OF THE COMMERCIAL LAW REGARDING
THE GOODS IMPORT, EXPORT, PROCESSING, AND SALE AND PURCHASE AGENCY ACTIVITIES
WITH FOREIGN COUNTRIES
THE GOVERNMENT
Pursuant to the Law on Organization of the
Government of September 30, 1992;
Pursuant to the Commercial Law of May 10, 1997;
At the proposal of the Minister of Trade,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Scope of
regulation
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The import and export activities of
foreign-invested enterprises in Vietnam shall comply with the Law on Foreign
Investment in Vietnam, the relevant legal documents and the provisions of this
Decree.
Article 2.-
Interpretation of terms
In this Decree the terms below shall be
construed as follows:
1. Goods import and export activities are goods
purchase and sale activities of Vietnamese traders with foreign traders under
goods purchase and sale contracts, including the temporary import for re-export
or temporary export for re-import and the transiting of goods.
2. Goods processing with foreign traders is an
activity whereby Vietnamese traders or enterprises established under the Law on
Foreign Investment in Vietnam undertake to process goods in Vietnam for foreign
traders or order the processing of goods abroad.
3. Goods sale or purchase agency with foreign
traders is an activity whereby Vietnamese traders act as agents to sell goods
in Vietnam for foreign traders or agents to purchase goods in Vietnam for
foreign traders for export or for manufacture in Vietnam for export.
Chapter II
IMPORT AND EXPORT OF
GOODS
SECTION I. PROVISIONS ON
IMPORT AND EXPORT GOODS
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Traders shall be entitled to import or export
goods according to their business registration certificates. For goods which
are banned from export or import and goods subject to conditional import or
export, the provisions in Article 4 and Article 5 of this Decree shall apply.
Article 4.- Goods banned
from import or export
1. A list of goods banned from import or export
is issued together with this Decree (Appendix No. 1).
Any adjustment of the list of goods banned from
import or export shall be approved by the Government at the proposal of the
Minister of Trade after consulting the Ministry of Planning and Investment and
the concerned ministries and branches.
2. The goods items on the list of goods banned
from import or export can be imported or exported only in special cases
permitted by the Prime Minister.
Article 5.- Goods
subject to conditional import and export
1. Goods subject to conditional import or export
are goods imported or exported according to quotas or goods imported or
exported under the permits of the Ministry of Trade or specialized management
ministries.
2. Issued together with this Decree is a list of
conditional exports and imports (Appendix No. 2).
3. Any adjustment of the list of goods subject
to conditional import and export shall be approved by the Government at the
proposal of the Minister of Trade after he/she has consulted the Ministry of
Planning and Investment and the concerned ministries and branches.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 6.- Goods
temporarily imported for re-export, temporarily exported for re-import and
transited goods
Goods which are dealt in by the mode of
temporary import for re-export, temporary export for re-import or transiting
shall be subject to a separate regulation issued by the Minister of Trade after
he/she has consulted the concerned ministries and branches and in compliance
with international practices.
Article 7.- Temporary
cessation of the import or export of goods
In case of necessity the Government shall decide
to temporarily cease the import or export activities with a particular market
or the import or export of some particular goods items so as to exercise the
national self-defense right according to international laws and practices.
The Ministry of Trade shall notify the concerned
international and regional economic organizations as well as countries thereof
according to the agreed procedures (if any) when the Government make concrete
decisions on the temporary cessation of the import or export of goods.
SECTION 2. PROVISIONS ON
IMPORT AND EXPORT BUSINESS
Article 8.- Import and
export business
1. Traders that are enterprises of all economic
sectors established under the provisions of law shall be permitted to import
and/or export goods according to their registered business lines as stated in
their business registration certificates.
2. Branches of corporations or companies shall
be entitled to import and/or export goods under the authorization of the
general directors of corporations or the directors of companies and in
compliance with the contents of the business registration certificates of the
corporations or companies.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The General Department of Customs shall set up a
system of the above-mentioned codes and guide the registration of the import
and export enterprise codes.
Article 9.- Entrusted
import and export
1. Traders that have business registration
certificates or have registered their import and export enterprise codes shall
be entitled to entrust the import and/or export of goods in compliance with the
contents of their business registration certificates.
2. Traders that have registered their import and
export enterprise codes shall be entitled to take the entrusted import and/or
export of goods in compliance with the contents of their business registration
certificates.
3. The assignment of import and export and the
taking of entrusted import and/or export of conditional import and/or export
goods shall be guided in detail by the Ministry of Trade.
4. The obligations and responsibilities of the
import and export trustors and trustees shall be specified in the contracts for
the entrusted import and/or export agreed upon by the contracting parties.
Article 10.-
Associations of import and export commodity lines
Traders, irrespective of their economic sectors,
dealing in the same commodity lines, shall be permitted to establish
associations of import and/or export commodity lines on a voluntary basis in
order to coordinate their activities and raise the production and business
efficiency and ensure their members' legitimate rights and interests as well as
the national interests.
The Ministry of Trade shall issue a regulation
on the establishment and operation of associations of import and/or export
commodity lines after consulting the Government Commission for Organization and
Personnel and the concerned ministries and branches.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
PROCESSING WITH FOREIGN
TRADERS
SECTION I. PROCESSING FOR
FOREIGN TRADERS
Article 11.- General
provisions
Vietnamese traders of all economic sectors shall
be permitted to undertake processing for foreign traders without any
restriction on the quantity and types of processed goods. For processed goods
which are on the list of goods banned from import or export and which are
subject to temporary cessation of import or export, traders can sign contracts
only after they obtain the written approval from the Ministry of Trade.
Article 12.- Processing
contracts
A processing contract must be made in writing
and include the following terms:
a/ The names and addresses of the contracting
parties;
b/ The names and quantities of products to be
processed;
c/ The processing price;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
e/ The list, quantities and values of imported
raw materials, auxiliary materials and materials and home-made raw materials,
auxiliary materials and materials (if any) for processing; norms for the use of
raw materials, auxiliary materials and materials; norms for material
consumption and percentages of raw material waste in processing;
f/ The list and value of hired, borrowed or
donated machinery and equipment (if any) used for processing;
g/ Measures to deal with waste materials and
discarded products and principles for dealing with hired and/or borrowed
machinery and equipment, surplus raw materials, auxiliary materials and
materials after the termination of the processing contract;
h/ The place and time of goods delivery;
i/ The trademarks and the names of origin of
goods;
j/ The effective term of the contract.
Article 13.- Norms on
the use, consumption and waste of raw materials, auxiliary materials and
materials
The norms on the use, consumption and waste of
raw materials, auxiliary materials and materials shall be agreed upon by the
parties in the processing contracts. The directors of processing enterprises
shall take responsibility for using imported raw materials, auxiliary materials
and materials for the right processing purpose, any breaches shall be handled
according to law.
Article 14.- Hiring,
borrowing and importation of machinery and equipment of the processing-ordering
party for the performance of processing contracts
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. The importation of machinery and equipment,
including used machinery and equipment, for the performance of processing
contracts shall comply with the provisions of Vietnamese laws on the import of
technologies and import and export management.
Article 15.- Rights and
obligations of the processing-taking party and processing-ordering party
1. For the processing-ordering party:
a/ Delivering all or part of raw materials and
materials for the processing as agreed upon in the processing contracts;
b/ Receiving and bringing out of Vietnam all the
processed products, hired and/or borrowed machinery and equipment; raw
materials, auxiliary materials, materials and waste materials after the
liquidation of the processing contract, except for cases where they are
permitted to be sold, destroyed or donated as stipulated in this Decree;
c/ Being allowed to send specialists to Vietnam
to provide technical guidance on the manufacture and inspect the quality of
processed products as agreed upon in the processing contracts;
d/ Taking responsibility for the right to use the
trademarks and the names of origin of goods. In cases where the trademarks or
the names of origin of goods have already been registered in Vietnam, written
certification of the Vietnam Industrial Property Department is required;
e/ Strictly complying with the provisions of
Vietnamese laws on processing activities as well as the terms of the signed
processing contracts.
2. For the processing-taking party:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/ Being entitled to hire other traders to
conduct the processing;
c/ Being entitled to supply part or the whole of
raw materials, auxiliary materials and materials for processing as agreed upon
in the processing contracts and having to pay export tax under the Law on
Export Tax and Import Tax for the quantities of raw materials, auxiliary
materials and materials domestically procured;
d/ Being entitled to receive remuneration from
the processing-ordering party in the form of processed products, except for
products on the list of goods banned from import or export. For products on the
list of goods subject to conditional imports or export, the approval of the competent
agency is required.
e/ Strictly abiding by the provisions of
Vietnamese laws on processing activities, export, import and domestic
manufacture of goods and the terms of the signed processing contracts.
Article 16.- Customs
procedures
Basing themselves on the contents of the
processing contracts already signed by the parties in accordance with the
provisions in Article 12 of this Decree, the customs authorities shall proceed
with the import and export procedures and oversee the importation and exportation
relating to processing contracts.
Article 17.-
Intermediary processing
1. Intermediary processing is a form of
processing whereby the processed products of this processing contract are used
as raw materials for another processing contract.
2. The processed products of the first-stage
processing contract are delivered according to the processing-ordering party's
mandate to the next-stage processing contract.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 18.-
Liquidation and settlement of processing contracts
1. Upon the termination of a processing contract
or when a processing contract is no longer effective, the parties thereto shall
have to liquidate the processing contract and fill the procedures for settling
the contract with the customs authorities.
For processing contracts with a term of over one
year, annually the processing-taking party shall have to settle the contracts
with the customs authorities.
2. The bases for the liquidation and settlement
of a processing contract shall be the quantity of imported raw materials,
auxiliary materials and materials and the quantity of exported products
according to the norms for the use of raw materials, auxiliary materials and
supplies, the material consumption norm and the waste percentage as agreed upon
in the processing contract.
3. After the termination of a processing
contract, machinery and equipment hired and/or borrowed under the contract,
surplus raw materials, auxiliary materials and materials, faulty products and
discarded materials shall be dealt with as agreed upon in the processing
contract and the approval of the Ministry of Trade is required.
4. The destruction of discarded materials and/or
faulty products (if any) must be effected under the supervision of the customs
authorities. In cases where they are not permitted to be destroyed in Vietnam,
they must be re-exported to the processing-ordering party.
5. The donation of machinery, equipment, raw
materials, auxiliary materials, discarded materials and/or faulty products is
stipulated as follows:
a/ The processing-ordering party must have a
written document on the donation;
b/ The donatee shall have to fill the import
procedures according to the import and export regulations; pay import tax (if
any) and register the property according to current regulations.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
SECTION 2. ORDERING THE GOODS
PROCESSING ABROAD
Article 19.- General
provision
1. Traders of all economic sectors shall be
entitled to order the overseas processing of goods of various kinds which are
permitted to be circulated in the Vietnamese market for business purpose as
prescribed by law.
2. The exportation of machinery, equipment, raw
materials, auxiliary materials and materials for the processing and the
importation of processed products shall comply with the law provisions on
import and export.
3. Contracts for ordering the overseas
processing of goods and the customs procedures applicable to the import and
export of processed goods shall comply with the provisions in Article 12 and
Article 16 of this Decree.
Article 20.- Rights and
obligations of enterprises which order the overseas processing of goods.
1. Being entitled to temporarily export
machinery, equipment, raw materials, auxiliary materials and materials or
transiting machinery, equipment, raw materials, auxiliary materials and
materials from a third country to the processing-taking party for the
performance of the processing contract.
2. Being entitled to re-import processed
products. Upon the termination of a processing contract, being allowed to
re-import machinery, equipment and surplus raw materials, auxiliary materials
and materials.
3. Being entitled to sell processed products as
well as machinery, equipment, raw materials, auxiliary materials and materials
already exported for the performance of the processing contract on the market
of the country where the processing is conducted or another market and shall
have to pay tax according to current regulations.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
For raw materials, auxiliary materials and
materials procured from abroad for processing and the processed products are
imported, import tax thereon must be paid in accordance with the Law on Export
Tax and Import Tax;
5. Being entitled to send specialists and
technicians abroad to examine and inspect processed products before acceptance.
Chapter IV
GOODS SALE AND/OR
PURCHASE AGENCY FOR FOREIGN TRADERS
Article 21.- Conditions
for Vietnamese traders to act as goods sale and/or purchase agents for foreign
traders
1. Vietnamese traders shall be permitted to act
as goods sale and/or purchase agents for foreign traders when they have
business registration certificates for the goods items in line with the goods
under agency.
2. If acting as sale agents, Vietnamese traders
shall have to open a separate bank account for payment of the agency sales of
goods under the guidance of the State Bank of Vietnam. Traders may make payment
in goods which are not on the lists of goods banned from export and/or goods
subject to conditional export. In cases where payment is made in goods on the
list of goods subject to conditional exports, the approval of the competent
agency is required.
3. If acting as purchase agents, Vietnamese
traders shall have to request foreign traders to transfer money in a
convertible foreign currency via banks so that Vietnamese traders buy goods
according to the agency contracts.
Article 22.- Goods
under agency
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. For goods on the list of goods subject to
conditional import and export, traders shall be only entitled to sign agency
contracts within the goods quantity or value limits approved by the competent
agency as stipulated in Article 5 of this Decree.
Article 23.- Goods sale
and/or purchase agency contracts with foreign traders
The conclusion and performance of goods sale
and/or purchase agency contracts with foreign traders shall have to comply with
the provisions on the goods purchase and sale agents in Section 6, Chapter II
of the Commercial Law.
Article 24.- Tax
obligations
1. Goods under the sale and/or purchase agency
contracts shall be subject to tax and other financial obligations in accordance
with the provisions of Vietnamese laws.
2. Vietnamese traders shall have to register,
declare and pay various taxes and other financial obligations relating to goods
under the sale and/or purchase agency contracts and their business activities
as prescribed by law.
Article 25.- Import and
export procedures
When importing or exporting goods under the sale
and/or purchase agency contracts with foreign traders, Vietnamese traders shall
complete the procedures applicable to import and export goods as stipulated in
this Decree.
Article 26.- Return of
goods
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Chapter V
HANDLING OF VIOLATIONS
Article 27.- Handling
of traders' violations
Traders that violate the provisions of this
Decree shall, depending on the seriousness of their violations, be
administratively handled or examined for penal liability according to the
provisions of law.
Article 28.- Handling
of violations by State employees
State employees who abuse their positions and
powers, acting against the provisions of this Decree shall, depending on the
seriousness of their violations, be disciplined or examined for penal liability
according to the provisions of law.
Chapter VI
IMPLEMENTATION PROVISIONS
Article 29.-
Implementation provisions
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. The General Department of Customs shall have
to provide data on enterprises that have registered their import and export
business codes, on the export and import values according to the lists of goods
and markets as well as relevant data on goods import and export to the Ministry
of Trade according to the regulations agreed upon by the Ministry of Trade and
the General Department of Customs.
3. The Ministry of Trade shall coordinate with
the General Department of Customs, the Ministry of Finance and the People's
Committees of the provinces and cities directly under the Central Government in
supervising the implementation of the provisions of this Decree.
4. The ministers, the heads of the ministerial-level
agencies, the heads of the agencies attached to the Government and the
presidents of the People's Committees of the provinces and cities directly
under the central Government shall have to guide and implement this Decree.
ON BEHALF OF THE
GOVERNMENT
PRIME MINISTER
Phan Van Khai
APPENDIX 1
LIST OF GOODS BANNED FROM IMPORT AND EXPORT
(issued together with Decree No. 57/1998/ND-CP of July 31, 1998 of the
Government)
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Weapons, ammunitions, explosives, military
technical equipment.
2. Antiques,
3. Narcotics of all kinds.
4. Toxic chemicals.
5. Logs, sawed timber, peeled timber, firewood,
charcoal, wood products made of Group IA timber and semi-refined products made
of Group IIA timber on the list issued together with Decree No. 18-HDBT of
January 17, 1992; rattan used as raw material.
6. Wild animals, and precious and rare natural
animals and plants.
II. GOODS BANNED FROM IMPORT
1. Weapons, ammunitions, explosives, military
technical equipment.
2. Narcotics of all kinds.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
4. Cultural products with decadent and
reactionary contents.
5. Fireworks of all kinds. Children's toys
harmfully affecting personality education and social order and safety.
6. Cigarettes (except for personal effects in
allowable quotas).
7. Used consumer goods (except for such
transferred property as goods used to meet the needs of individuals with
diplomatic status from various countries and international organizations and
personal effects in allowable quotas).
8. All kinds of automobiles and self-propelled
means with right-hand drive (including those in CKD form components).
9. Used parts of automobiles, motor cycles and
motor three-wheelers, including chassis attached with used automobile engines.
APPENDIX 2
LIST OF GOODS SUBJECT TO CONDITIONAL IMPORT AND
EXPORT
(Issued together with Decree No. 57/1998/ND-CP of July 31, 1998 of the
Government)
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Rice.
2. Goods subject to quotas set for Vietnam by
foreign economic organizations and countries;
II. IMPORTS AND EXPORTS WHICH REQUIRE PERMITS:
A. IMPORTS
3. Petroleum;
4. Fertilizers;
5. Motor cycles and components for complete
assembly;
6. Tourist cars with 12 seats or less;
7. Iron and steel;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
9. Refined sugar, crude sugar as raw material;
10. Assorted writing paper, printing paper;
11. Liquors;
12. Construction glass;
13. Goods subject to specialized management
according to the list already approved by the Government.
B. EXPORTS
14. Goods subject to specialized management
according to the list approved by the Prime Minister.-