This Decision sets forth that the preferential import duty rate for rough rice of Cambodian origin is 0%, applicable to the commodity code 1006.10.90.00 imported into Vietnam. The Decision also specifies the conditions for enjoying the preferential rate and the method for calculating the equivalent quantity of milled rice.
핵심 사항
- Rough rice of Cambodian origin → shall be subject to a preferential import duty rate of 0%
- To enjoy the 0% rate, rough rice must have a Certificate of Origin (C/O) from the Kingdom of Cambodia and comply with the regulations on quantity and customs clearance port.
- In cases exceeding the quota, a special preferential rate or the general rate will apply.
- Rough rice not processed, supported by Vietnam's investment in Cambodia, when imported into Vietnam → shall be applied according to Circular No. 61/2006/TT-BTC and not counted in the quantity specified in Appendix II.
- The quantity of rough rice subject to a 0% rate will be included in the quantity of milled rice specified in Appendix II issued together with Decision No. 60/2006/QD-BTC.
🌐 이 문서의 사회적 영향
- Citizens and businesses can import rough rice from Cambodia at a preferential rate, reducing import costs.
- Vietnamese enterprises can utilize the supply of rough rice from Cambodia to produce domestic rice, increasing competition in the domestic market.
❓ 자주 묻는 질문
What is the import duty rate for rough rice imported from Cambodia?
Rough rice of Cambodian origin is subject to a preferential import duty rate of 0%.
What conditions must be met to enjoy the 0% rate?
Rough rice must have a Certificate of Origin (C/O) from the Kingdom of Cambodia and comply with the regulations on quantity and customs clearance port as stipulated in Decision No. 34/2006/QD-BTM.
What duty rate will apply if imports exceed the quota?
If imports exceed the quota, a special preferential rate or the general rate will apply if the conditions for enjoying the special preferential rate are not met.
Is rough rice not processed, supported by Vietnam's investment in Cambodia, subject to a 0% rate when imported into Vietnam?
No, rough rice not processed, supported by Vietnam's investment in Cambodia, when imported into Vietnam will be applied according to Circular No. 61/2006/TT-BTC and not counted in the quantity specified in Appendix II.
How will the quantity of rough rice subject to a 0% rate be calculated?
The quantity of rough rice subject to a 0% rate will be included in the quantity of milled rice specified in Appendix II issued together with Decision No. 60/2006/QD-BTC, with a conversion ratio of 2 rough rice equals 1 milled rice.
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM NUMBER: 16/2025/TT-BVHTTDL |
|
Number: 01/2007/QD-BTC |
Hanoi, January 3, 2007 |
Pursuant to …;
ON IMPORT DUTY FOR RICE GRAIN IMPORTED FROM CAMBODIA
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Article 11 of Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the guidance of the Prime Minister in Official Letter No. 1857/TTg-NN dated November 13, 2006 of the Prime Minister; and the Agreement signed on August 3, 2006 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia regarding agricultural products originating from Cambodia enjoying preferential import tax rates of 0% in Vietnam;
At the request of the Director of the Tax Policy Department;
Pursuant to …;
Clause 4 of Article 6Apply a preferential import tax rate of 0% (zero percent) for rice grain (HS code 1006.10.90.00) imported from the Kingdom of Cambodia into Vietnam.
The quantity of rice grain originating from Cambodia that is imported and subject to a 0% tax rate will be included in the quantity of rice specified in Appendix II issued with Decision No. 60/2006/QD-BTC dated October 25, 2006 of the Minister of Finance on import tax for goods imported from Cambodia. Conversion ratio: 2 units of rice grain equal 1 unit of rice.
Article 2.Conditions for applying the 0% tax rate:
- Possess a Certificate of Origin (C/O) from the Kingdom of Cambodia in accordance with the guidelines of the Ministry of Trade;
- Comply with the quantitative regulations and customs clearance procedures at designated ports as stipulated in Decision No. 34/2006/QD-BTM dated October 31, 2006 of the Minister of Trade.
In cases where imports exceed the quota, a special preferential import tax rate will apply if the conditions stipulated are met. If the conditions for enjoying the special preferential tax rate are not met, the general preferential import tax rate (MFN) or the ordinary tax rate will apply.
For unprocessed rice grain grown in Cambodia with support from Vietnam and imported back to Vietnam, the provisions of Circular No. 61/2006/TT-BTC dated June 29, 2006 of the Ministry of Finance shall apply, and such imports will not be counted towards the quantities specified in Appendix II accompanying Decision No. 60/2006/QD-BTC dated October 25, 2006 of the Minister of Finance.
Article 3.This Decision shall take effect fifteen days from the date of publication in the Official Gazette./.
|
Place of Receipt: |
SIGNATURE OF THE MINISTER |
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.