Laws of Vietnam

To amend Point 3.4, Section II of Circular No. 18/2001/TT-BTC:

"3.4. On the basis of the decisions on price difference reimbursement sent by the customs offices to the financial bodies, the financial bodies and the State Treasuries shall effect the reimbursement of the collected price differences in strict accordance with the procedures prescribed in Circular No. 68/2001/TT-BTC of August 24, 2001 of the Ministry of Finance providing guidance on collected amounts already remitted into the State budget, and subtract them from the corresponding sources of the Export Assistance Fund."

To supplement Point 1, Section III of Circular No. 18/2001/TT-BTC:

"1. This Circular takes effect as from January 1, 2001.

Particularly, materials and raw materials imported for the production and/or processing of export goods, which were actually exported in 1999 and 2000, shall be considered for non-collection and/or reimbursement of the collected price differences. The reimbursement of the collected price differences for these cases shall comply with the provision at Point 3, Section II of Circular No. 18/2001/TT-BTC and the amended contents in Section I of this Circular."- (Summary)