Decree No. 24/2012/ND-CP dated April 03, 2012 of the Government on gold business activities
Article 1. Governing scope
1. This Decree regulates gold business activities including: production and processing of gold jewellery and fine arts; purchase and sale of gold jewellery and fine arts; purchase and sale of gold bars; import and export of gold and other gold businesses, including gold trading via accounts and gold derivative activities.
2. This Decree is not applicable to gold exploitation and refinery by gold exploiting enterprises.
Article 2. Scope of regulation
This Decree applies to organizations and individuals that carry out gold business in the
Article 3. Interpretation of terms
In this Decree, the following terms shall be construed as below:
1. Gold jewellery and fine arts of which the gold content is 8 Carat (equivalent to 33.33%) or above that have been processed and fashioned to serve adornment and fine arts.
2. Gold bars means gold molded into bars, engraved with letters, weight indicators, quality, the symbol and the sign of producing enterprises and credit institutions licensed by the State Bank of Vietnam (hereinafter referred to as the State Bank) to produce, or gold bars produced by the State Bank’s in each specific period
3. Gold material means gold bullions, bars grains, pieces and other types.
4. Gold business activities via accounts means gold trading via accounts in the form of deposit transactions and the net value shall be constantly re-evaluated in line with fluctuations in gold price...
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