THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
No.: 07/2010/TT-BTC
Hanoi, January 14, 2010
 
 
CIRCULAR
 
AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY'S CIRCULAR NO. 45/2008/TT-BTC OF JUNE 5, 2008, GUIDING FINANCIAL REGULATIONS AND CUSTOMS PROCEDURES APPLICABLE TO CAU TREO INTERNATIONAL BORDER-GATE ECONOMIC ZONE, HA TINH PROVINCE
 
THE MINISTRY OF FINANCE
 
 
Pursuant to the Prime Minister's Decision No. 162/2007/QD-TTg of October 19, 2007, promulgating the Operation Regulation of Cau Treo International Border-Gate Economic Zone, Ha Tinh province;
Pursuant to the Prime Minister's Decision No.93/200942p-TTg of July 10, 2009, amending and supplementing Clause 4, Article 21 of the Prime Minister’s Decision No. 33/2009/QD-TTg of March 02, 2009, promulgating financial mechanists and policies applicable to border-gate economic zones;
Pursuant to the Prime Minister's directing opinions^ Official Letter No. 5361/VPCP-KTTH of August 6, 2009;
Pursuant to the Deputy Prime Minister's directing opinions in the Government Office's Notice Nef291/TB- VPCP of September 18,2009;
After reaching agreement with the Ministry of Industry and Trade (Official Letter No. 11426/ BCT-XNK of November 12, 2009), the Ministry of Justice (Official Letter No. 3980/BTP-PLQT of November 13, 2009), and the Ministry of Planning and Investment (Official Letter No. 8843/BKH-KTDV of November 17, 2009);
The Ministry of Finance guides amendments and supplements to the Finance Ministry's Circular No. 45/2008/TT-BTC of June 5, 2008, guiding financial regulations and customs procedures applicable to Cau Treo International Border-Gate Economic Zone, Ha Tinh province, as follows:
 
Article 1. To amend Clause 4, Section I of Circular No. 45/2008ATT-BTC as follows:
"4. Conditions for application of financial regulations to Cau Treo International Border-Gate Economic Zone (below referred to as Cau Treo zone):
Cau Treo zone will be entitled to financial incentives specified in this Circular if concurrently meeting the following conditions:
- Having measures to isolate activities within the zone from those in inland Vietnam and the Lao People's Democratic Republic.
- Having a customs office and relevant agencies to supervise and check people, goods and vehicles leaving or entering the zone."
Article 2. To amend and supplement the first paragraph after the fourth em rule at Item b, Point 1.2, Clause 1, Section II of Circular No. 45/2008/ TT-BTC as follows:

"When being imported into inland Vietnam, goods produced, processed, recycled or assembled in Cau Treo zone with the use of imported materials, supplies, components or semi-finished products, which cannot be produced at home, are exempt from import duty for 5 years from the date of production commencement according to Clause 16 and the first paragraph of Clause 15, Article 16 of