Title: Circular 109/2014/TT-BTC Guiding Decision 72/2013/QD-TTg on financial mechanisms and policies applicable to border-gate economic zones

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 15-08-2014

 

Article 1. Non-tariff areas of border-gate economic zones

Under Clause 2, Article 3 of Decision No. 72/2013/QD-TTg, special economic- commercial zones, industrial-commercial zones, free trade zones and zones under other names shall be determined to be non-tariff areas of border-gate economic zones of which goods and service-trading and exchange relations with the outside are regarded as import and export relations when fully satisfying the following conditions:

1. They are established under the Prime Minister’s decision.

2. They are geographical areas with identified boundaries.

3. They are separated from the outside by solid fence (excluding Lao Bao special economic- commercial zone in Quang Tri province and Cau Treo international border-gate economic zone in Ha Tinh province).

4. They have entrances and gates to ensure conditions for customs and other related professional agencies and have customs offices to inspect and supervise goods and vehicles entering and leaving the areas.

 

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