Circular No. 01/2000/TT-BTC of January 5, 2000, guiding the commission payment in export transactions and brokerage


Independence – Freedom Happiness

No. 01/2000/TT-BTC

Hanoi, January 5, 2000




In furtherance of the Government’s Resolution No. 08/1999/NQ-CP of July 9, 1999 on “measures to administer the implementation of the tasks in the second half-year of 1999”; in order to encourage and promote export, the Ministry of Finance hereby guides the commission payment in export transactions and brokerage, as follows:


1. The regime of paying export transaction and/or brokerage commissions stipulated in this Circular shall apply to direct export enterprises or export-entrusting enterprises (hereinafter referred to as enterprises).

2. Transaction and/or brokerage commissions in export activities specified in this Circular shall be the amounts paid to foreigners who have helped enterprises sell their goods or increase export value by finding new customers and/or new outlets for efficient export (as specified at Point 2, Section II of this Circular).

Foreigners mentioned in this Circular are foreign organizations and individuals that act as brokers for exporting enterprises, or directly import goods of enterprises, and request to be paid commissions.

3. Export transaction commissions shall be paid only when enterprises have signed export contracts and efficiently conduct the export.

4. The levels of export transaction or brokerage commissions shall be determined on the basis of the economic efficiency of each export contract brought about by transaction or brokerage activities.

5. Depending on their respective specific conditions and particularities, enterprises shall elaborate their own regulations on payment of export transaction and/or brokerage commissions to be uniformly and publicly applied in such enterprises. The principal content of each regulation must contain the following details: Application objects, contract or written certification on export transaction or brokerage activities, principles to be followed upon the expiry of the transaction or brokerage contract,… Such a regulation shall be approved by the Managing Board or Director (for enterprises without managing boards) of the enterprise.

Basing themselves on the approved regulations, and depending on each specific export contract, the enterprises’ directors shall decide the payment of commissions for transaction and/or brokerage activities.

6. Vietnamese organizations and individuals that are engaged in export transaction or brokerage activities shall be entitled to brokerage commissions specified in the Finance Ministry’s Circular No.01/1998/TT-BTC of January 3, 1998 “Guiding the application of service charges and brokerage commissions in State enterprises”.


1. Entitled to export transaction and/or brokerage commissions are foreign organizations and/or individuals that have conducted transactions and/or brokerage so that enterprises can export their goods, bringing about efficiency, as provided for at Point 2 of this Section.

Such export transaction and/or brokerage commissions shall not be applicable to the following cases:

+ Goods exported as aids to foreign countries.

+ Goods exported by mode of barter, as non-quota export goods or re-exported goods.

2. Export transaction and/or brokerage commission levels

The specific commission levels shall be considered and decided by the enterprises themselves on the basis of agreements reached with their partners, depending on the efficiency brought about by each transaction or brokerage activity, and ensuring the principles of thriftiness, publicity, transparency and self-responsibility.

Export transaction or brokerage activities shall be considered efficient if they:

– Help enterprises export their products and/or goods, which have met with difficulties in finding outlets (particularly unsold products and goods in stock) by finding new outlets and/or new customers.

– Help enterprises export their goods at prices higher than export market prices at the same time of export.

3. The competence to decide the payment of export transaction and/or brokerage commissions

3.1. For goods exported under the Government’s treaties, the commissions levels shall be decided by the Minister of Finance.

3.2. For enterprises’ commercial export goods: Basing themselves on the approved regulations and economic efficiency of each exportation brought about by transaction or brokerage, such enterprises’ directors shall reach agreements with their partners, then decide the commission levels.

4. Export transaction and/or brokerage commissions must be stated in contracts, or addenda or annexes thereto and evidenced by lawful vouchers. If for special reasons, the export transaction and/or brokerage commission recipients cannot sign payment bills or refuse to express their will in the contracts, or addenda or annexes thereto, the payment vouchers must be signed by directors, chief accountants and cashiers of the exporting enterprises.

5. Those who personally deliver money to export transaction or brokerage commission recipients shall have to take personal responsibility before their enterprises and law.

6. Export transaction and/or brokerage commissions shall be accounted into the enterprises� goods sale expenses (commissions in foreign currency(ies) shall be converted into Vietnam dong at the actual average buying rates on the inter-bank foreign currency market announced by the State Bank at the time of paying commissions) and comply with the regime of financial transparency according to the current regulations.

In all cases, the export transaction and/or brokerage commission payment proposers and deciders shall have to take responsibility for their own decisions.

If the commission deciders abuse the prescribed regime to make payments for wrong purposes or to wrong objects, they shall be held responsible before law.


1. This Circular takes effect 15 days after its signing.

2. Any difficulties or problems arising in the course of implementation shall be reported by the concerned enterprises to the Ministry of Finance for study and solution.




Pham Van Trong

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