THE MINISTRY OF CULTURE AND INFORMATION
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 95/2006/TT-BVHTT
Hanoi, December 06, 2006
 
CIRCULAR
SUPPLEMENTING THE CULTURE AND INFORMATION MINISTRY'S CIRCULAR NO. 48/2006/TT-BVHTT OF MAY 5, 2006, WHICH GUIDES THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 12/2006/ND-CP OF JANUARY 23, 2006, DETAILING THE IMPLEMENTATION OF THE COMMERCIAL LAW REGARDING INTERNATIONAL GOODS PURCHASE AND SALE AND GOODS PURCHASE AND SALE AGENCY, PROCESSING AND TRANSIT WITH FOREIGN COUNTRIES
Pursuant to the Government's Decree No. 63/2003/ND-CP of June 11, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Culture and Information;
Pursuant to the Government's Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign countries;
The Ministry of Culture and Information supplements its Circular No. 48/2006/TT-BVHTT of May 5, 2006, guiding the implementation of the Government's Decree No. 12/2006/ND-CP of January 23, 2006, which details the implementation of the Commercial Law regarding international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign countries (below referred to as Circular No. 48/2006/TT-BVHTT for short), as follows:
1. To add the following Point c to Clause 2.2, Section II of Part C:
c/ For audiovisual products (recorded in any material) which are:
- System software being an operating system or a program controlling hardware, equipment or machines; office application, accounting or architectural software or data processing programs in general: content approval of state management agencies in charge of culture and information is not required; importing enterprises shall carry out import procedures for these products directly at customs offices;
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