Circular No. 133/2013/TT-BTC dated September 24, 2013 of the Ministry of Finance on amending and supplementing Clause 1 Article 15 and promulgated forms enclosed with Circular No. 86/2013/TT-BTC dated June 27, 2013 on applying priority regime in State management of customs to eligible enterprises

THE MINISTRY OF FINANCE

Circular No. 133/2013/TT-BTC of September 24, 2013, amending and supplementing Clause 1, Article 15 of, and forms promulgated together with, Circular No. 86/2013/TT-BTC of June 27, 2013, providing the application of the priority regime in the state management of customs to eligible businesses

Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10, and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;

Pursuant to November 29, 2006 Law No. 78/2006/QH10 on Tax Administration, and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Tax Administration Law; 

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration, and the Law Amending and Supplementing a Number of Articles of the Tax Administration Law;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law on customs procedures and customs inspection and supervision;

Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law on e-customs procedures for commercial imports and exports;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs;

The Minister of Finance promulgates the Circular amending and supplementing Clause 1, Article 15 of, and forms promulgated together with, Circular No. 86/2013/TT-BTC of June 27, 2013, providing the application of the priority regime in the state management of customs to eligible businesses, as follows:

Article 1. To amend Clause 1, Article 15 of Circular No. 86/2013/TT-BTC of July 26, 2013, as follows:

“1. The duration for a business to enjoy the priority regime for the first time is 3 years (thirty-six months) after the General Director of Customs signs a decision on application of the priority regime to this business. After this duration, the General Department of Customs shall conduct reassessment and, if the business still satisfies the prescribed conditions, the duration of application of the priority regime will be extended.”

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