THE MINISTRY OF FINANCE
---------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No. 37/2009/TT-BTC
Hanoi, February 26, 2009
 CIRCULAR
GUIDING THE NON-COLLECTION OF THE CHARGE FOR GRANTING CERTIFICATES OF ORIGIN (C/O)
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002;
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;
In furtherance of the Prime Minister’s instructions in the Government Office’s Official Letter No. 1131/VPCP- KTTH of February 23, 2009, on non-collection of the charge for granting C/O;
The Ministry of Finance guides the non-collection of the charge for granting C/O as follows:
Article 1. No charge is collected for granting C/O (A, D, E, S and AK forms, Kimberly process certificates and other categories of C/O) for exported products.
Article 2. This Circular applies to the grant of C/O for exported products from March 1, 2009. The Finance Minister’s Decision No. 50/2008/QD-BTC of July 11, 2008, providing for rates and regime of collection, remittance, management and use of the charge for granting C/O, and Decision No. 75/2008/QD-BTC of