Legal Document Updates in English (14/2015)

CHARGES FOR THE APPRAISAL FOR COMMERCIAL PANGASIUS IS
VND 100,000/EXPORT CONTRACT
 

This is the content prescribed at the Circular No. 46/2015/TT-BTC dated April 07, 2015 of the Ministry of Finance providing for the collection rates, regime of collection, remittance, management and use of charges for the appraisal for commercial pangasius.

According to this Circular’s contents, organizations, individuals when registering to export pangasius with Vietnam Pangasius Association must pay the charge for

INCREASE THE EXPORT TAX RATES APPLICABLE TO GOLD JEWELRY, GOLDSMITHS’ WARES
BY 2% FROM MAY 07, 2015
 

On March 23, 2015, the Ministry of Finance issued the Circular No. 36/2015/TT-BTC dated March 23, 2015 amending the export tax rates applicable to gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule.

Accordingly, from May 07, 2015, the export tax rates applicable to Articles of jeweler and parts thereof, of precious metal or of metal clad with precious metal,  of precious metal whether or not plated or clad with precious metal or of gold, with gold content of at least 95% increase from 0% to 2%. Besides, the Circular also prescribes the conditions for applying the export tax rate of 0%, regarding the goldsmiths’ jeweler (subheading 71.13), articles of goldsmiths’ wares (subheading 71.14) and other articles of gold (subheading 71.15) eligible for export tax rate of 0%:

HAND GOODS FOR PERSONAL CONSUMPTION EXEMPTED FROM FOOD SAFETY INSPECTION
 

In accordance with the Circular No. 12/2015/TT-BNNPTNT dated March 16, 2015, providing guidance on food safety inspection of goods originating from imported plants. Hand goods for personal consumption of eligibility for import tax exemption; goods in diplomatic bags and consular bags; transited goods; goods sent in bonded warehouses; goods being samples for test, research; goods are exhibits in fairs and exhibitions exempted from food safety inspection.

For other goods, importers must register for food safety and facilitate for officers of inspection agencies to inspect, sample for tests and monitor goods as prescribed. Inspection contents include application inspection: inspection agency shall inspect the applications (origin, history of compliance with food safety regulations of the organization, individuals, production facilities, and the 

provisions for genetically modified foods, irradiated foods and other provisions related) and bonded inspection (does not apply to batches of goods temporarily imported for re-export): inspection agency shall inspect the status of packaging, labeling when the goods arrive the checkpoint; inspect the conformity with the declared contents and unusual signs with risk of food unsafe.

For imported goods of violations against regulations on food safety, importers must be forced to be re-exported or destroyed and goods batches detected to commit violations against regulations on food safety, but can be used for other purposes without risks to human health shall be changed their use purpose.

HANDLING OF BACKLOGGED GOODS AT AIRPORTS
 

In accordance with the Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the handling of backlogged goods within areas of customs operation. handling backlogged goods not For goods to be destroyed or For assets to be transferred to specialized management agencies for management and handling or to be transferred to agencies, organizations or units for management and use to be sold or through auction.

Within that, backlogged goods subject to customs supervision which are stored in a port, warehouse or storing yard within an area of customs operation include goods whose owner declares to abandon or performs acts showing his/her abandonment, the goods owner’s abandonment or act that shows his/her abandonment of goods with signs of law violation shall not be recognized; imported goods which no one comes to receive after 90 days from the date they arrive at a border gate; goods gathered by a port, warehouse or storing yard enterprise during the loading and unloading of goods and imported goods without bills of lading or manifests which no one comes to receive.

Accordingly, For goods to be sold, based on the value of goods determined by the Council (inclusive of taxes and charges as prescribed), the Council shall post information 

on the sale of the goods at the head office of the Customs Branch and Customs Department concerned for 3 days. In case only one organization or person registers to purchase the goods, the goods shall be sold to this organization or person. In case many organizations and persons register to purchase the goods, a draw shall be held to choose an organization or a person eligible to purchase the goods. Such draw shall be held by the Council to the witness of those registering to purchase the goods; those registering to purchase the goods but not taking part in the draw will lose their right to purchase the goods.

For goods to be auctioned, the reserve price for an auction is the price (inclusive of taxes and charges as prescribed) determined by the Council; the Council shall hire a professional auction organization to auction backlogged goods; if unable to hire such organization, the Council’s Chairperson shall invite a representative of the provincial-level Justice Department of the locality where backlogged goods are stored to join the Council for holding an auction for backlogged goods and the order and procedures for auctioning backlogged goods must comply with the law on property auction.

This Circular takes effect on February 05, 2015

TICKET PRICE EXEMPTION IS APPLICABLE TO UNDER SIX- YEAR- OLD CHILDREN
 

According to the Decree No. 14/2015/ND-CP dated February 13, 2015 of the Government detailing and guiding the implementation of a number of article of the Railway Law, ticket price exemption is applicable to under six- year- old children accompanying adults.

For other objectives, the Decree also details the level of price deduction, the reduction of 90% of the ticket prices, applies to persons engaged in revolutionary activities before January 1, 1945, persons engaged in revolutionary activities from January 1, 1945 to before the August 19, 1945 General Uprisings; Vietnam Hero Mothers; and the reduction of 30% of the ticket prices, applies to subjects being war-invalids, persons enjoying policies like war-invalids; agent orange victims; exception seriously disable or seriously disabled persons. Persons entitled to ticket price exemption or reduction shall produce certificates of subjects together with personal identity papers when they buy train tickets and travel on trains.

For work construction, resource exploitation and other activities in areas adjacent to railway work- protecting scope, the minimum safety distance of a number of works in areas adjacent to railway work- protecting scope is defined at least 05 (five) meters from the railway traffic