Nghị định 114/2015/NĐ-CP sửa đổi Nghị định 29/2008/NĐ-CP quy định về khu công nghiệp, khu chế xuất và khu kinh tế

CIRCULAR

AMENDING ARTICLE 21 OF DECREE No. 29/2008/ND-CP DATED MARCH 14, 2008 BY THE GOVERNMENT ON INDUSTRIAL PARKS, EXPORT PROCESSING ZONES, AND ECONOMIC ZONES

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to the Law on investment dated November 26, 2014;

Pursuant to the Law on Enterprise dated November 26, 2014;

At the request of the Minister of Finance,

The Government promulgates the Decree amending Article 21 of Decree No. 29/2008/ND-CP dated March 14, 2008 by the Government on industrial parks, export processing zones, and economic zones that has been amended and supplemented in Decree No. 164/2013/ND-CP dated November 12, 2013.

Article 1. Amendment to Article 21 of Decree No. 29/2008/ND-CP dated March 14, 2008 by the Government on industrial parks, export processing zones, and economic zones that has been amended and supplemented in Decree No. 164/2013/ND-CP dated November 12, 2013.

“1. Export-processing zones and enterprises may apply legal provisions applicable to free trade zone, except for preferences for free trade zones in border-gate economic zones. Provisions with respect to an export-processing enterprise are specified in the Investment certificate or in documents of a competent investment registry, for cases not subject to procedures for issuance of the Investment certificate.

2. Export-processing zones or enterprises are separated from other areas with fence and wall systems which have entry and exit gates and doors to ensure conditions for the inspection, supervision and control by customs and relevant functional agencies.

3. Export-processing enterprises may purchase building materials, stationery, foodstuffs and consumer goods from Vietnam’s inland area to serve the construction of works for administration of their office apparatus and daily-life activities of their employees.

Export processing enterprises and entities selling products to export processing enterprises may choose to or not to carry out import, export and customs procedures for these goods.

4. Customs procedures and procedures for customs inspection and supervision of exported and imported goods of export processing zones and enterprises shall comply with the customs law.

5. Relations of goods exchange between export processing zones/enterprises and other areas within Vietnam’s territory, except for cases specified in Clause 3 of this Article and other cases not subject to customs procedures as prescribed by the Ministry of Finance, are regarded as import and export relations.

Export-processing enterprises may sell disposal properties of enterprises and goods to Vietnamese market according to law provisions on investment and trade. At time of sale/disposal to Vietnamese market without application of policies on management of exported/imported goods, unless goods are subject to management under specialist conditions/standards or specialist inspection that has not been carried out during the import period, goods that are under management with license must be approved with written document by an agency in charge of licensing the import.

6. When carrying foreign exchange from Vietnam’s inland area into export-processing zones/enterprises and vice versa, staffs and workers working in these export-processing zones/enterprises are exempt from customs declaration.

7. Export-processing enterprises obtaining the License for goods purchase and sale and activities directly related to goods purchase and sale in Vietnam must open an accounting books for finalizing separately revenues and costs related to the purchase and sale of goods in Vietnam and shall arrange a storage area separate from the storage area of goods serving the production of export-processing enterprises or establish a separate branch that is located outside the export-processing enterprises and zones to carry out such activities.

The Ministry of Finance is in charge of providing detailed guidance for this Article.”

Article 2. Effect

1. This Decree comes into effect from December 25, 2015.

2. Clause 9 Article 1 of Decree No. 164/2013/ND-CP dated November 12, 2013 by the Government on amendments to a number of articles of the Decree No. 29/2008/ND-CP dated March 14, 2008 by the Government on industrial parks, export processing zones, and economic zones.

Article 3. Responsibilities

Ministries, Heads of ministerial-level agencies, Heads of Governmental agencies, Presidents of the People’s Committees of central-affiliated cities and provinces, Heads of management boards of industrial zones, export processing zones, economic zones and relevant organizations/individuals are responsible for implementing this Decree./.

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