Decree No. 05/2024/ND-CP on the Special Preferential Import Tariff Schedule of Vietnam to implement the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2023-2024.

DECREE

Special Preferential Import Tariff Schedule of Vietnam for Implementing

The Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia

for the period 2023-2024

signed on April 6, 2016;

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Pursuant toLaw on Government OrganizationLaw amending and supplementing some articles of the Law on the Organization of the Government and the Law on the Organization of Local Administration November 22, 2019;Decision No. 108/2023/NQ-QH15

Pursuant toLaw on Export Duties and Import Dutiessigned on June 23, 2014;

Pursuant toCustoms Lawsigned on June 13, 2019;

Pursuant toLaw on Personal Income Taxsigned on April 9, 2016;

Pursuant toLaw on International TreatiesTo implement the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2023-2024 signed on June 2, 2023;

The Government promulgates the Decree on the Special Preferential Import Tariff Schedule of Vietnam for Implementing the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2023-2024.

At the proposal of the Minister of Finance;

This Decree stipulates the special preferential import tariff rates and conditions for enjoying such rates under the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2023-2024 (hereinafter referred to as the Vietnam-Cambodia Agreement for the period 2023-2024).

Article 1. Scope of Regulation

Article 3. Special Preferential Import Tariff Schedule; List of Imported Goods Subject to Tariff Quotas and List of Border Gates Permitted for Clearance

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals having rights and obligations related to imported goods originating from the Kingdom of Cambodia.

Article 3. Special Preferential Import Tariff Schedule; List of Imported Goods Subject to Tariff Quotas and List of Border Gates Permitted for Clearance

Announced together with this Decree:

1. Appendix I - Special Preferential Import Tariff Schedule of Vietnam for Implementing the Vietnam-Cambodia Agreement for the period 2023-2024.

2. Appendix II - List of Imported Goods Subject to Tariff Quotas of Vietnam for Implementing the Vietnam-Cambodia Agreement for the period 2023-2024.

3. Appendix III - List of Border Gates Permitted for Clearance of Goods Entitled to Special Preferential Import Tariff Rates under the Vietnam-Cambodia Agreement for the period 2023-2024.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Imported goods subject to the special preferential import tariff rate of Vietnam for implementing the Vietnam-Cambodia Agreement for the period 2023-2024 must meet the following conditions:

1. Belong to the Special Preferential Import Tariff Schedule for Implementing the Vietnam-Cambodia Agreement for the period 2023-2024 set out in Appendix I attached hereto.

2. Have a Certificate of Origin Form S issued by the competent authority of the Kingdom of Cambodia.

3. Be cleared through border gates listed in Appendix III attached hereto.

Article 5. Tariff Rates and Tariff Quotas for Rice and Unprocessed Tobacco Leaves Originating from the Kingdom of Cambodia

1. Rice and unprocessed tobacco leaves specified in Appendix I, if they meet the conditions stipulated in Article 4 of this Decree and the regulations of the Ministry of Industry and Trade regarding importation under tariff quotas under the Vietnam-Cambodia Agreement for the period 2023-2024, shall be entitled to the special preferential import tariff rates specified in Appendix I, within the quantity of the tariff quota specified in Appendix II attached hereto.

2. For rice: In the case where rice is imported outside the quantity of the tariff quota specified in Appendix II attached hereto (referred to as over-quota imports), the quantity of over-quota imports may be subject to the special preferential import tariff rates of Free Trade Agreements to which both Vietnam and Cambodia are parties (if they meet the conditions stipulated in the relevant Decrees on Special Preferential Import Tariff Schedules); or may be subject to the preferential import tariff rates prescribed in the legal instruments of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods and Absolute Tariffs, Compound Tariffs, and Import Tariffs Outside Tariff Quotas and amendments thereto (if any).

3. For unprocessed tobacco leaves:

a) In the case where the quantity of unprocessed tobacco leaves imported exceeds the quantity of the tariff quota specified in Appendix II attached hereto but remains within the total quota under the WTO and meets the conditions stipulated in the legal instruments of Vietnam on tariff quotas, such quantity shall be subject to the preferential import tariff rates prescribed in the legal instruments of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods and Absolute Tariffs, Compound Tariffs, and Import Tariffs Outside Tariff Quotas and amendments thereto (if any).

b) In the case where the quantity of unprocessed tobacco leaves imported exceeds the quantity of the tariff quota specified in Appendix II attached hereto and falls outside the total quota under the WTO, the import tariff rate outside the quota for unprocessed tobacco leaves shall be applied according to the legal instruments of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods and Absolute Tariffs, Compound Tariffs, and Import Tariffs Outside Tariff Quotas and amendments thereto (if any).

4. The quantities of rice and unprocessed tobacco leaves imported under the cases stipulated in points a and b of this clause shall not be counted towards the quantity of the tariff quota of the corresponding goods specified in Appendix II attached hereto:

a) Rice produced by Vietnamese enterprises, households, business households, and individuals who have invested and grown in provinces of Cambodia adjacent to the Vietnamese border and imported into Vietnam in accordance with the current laws on export duties and import duties.

b) Rice and unprocessed tobacco leaves originating from Cambodia imported by Vietnamese enterprises into Vietnam for re-export to other markets in accordance with the temporary import for re-export mechanism of the Socialist Republic of Vietnam and regional and international agreements to which both parties are signatories.

Article 6. Implementation Organization

1. This Decree takes effect from the date of issuance until December 31, 2024.

2. For customs declarations of goods listed in Appendix I attached to this Decree registered from June 2, 2023 to before the effective date of this Decree, if they meet the conditions for enjoying the preferential special import tariff rate specified in this Decree and have paid taxes at a higher rate, then the excess tax paid shall be processed by the customs authority in accordance with the laws on tax administration.

3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.

Appendix I

SPECIAL PREFERENTIAL IMPORT TAX SCHEDULE OF VIETNAM

TO IMPLEMENT THE VIETNAM-CAMBODIA AGREEMENT

PERIOD 2023-2024
(Attached to Government Decree No. 05/2024/NĐ-CP dated January 24, 2024)

of the Government on January 24, 2024)

Notes and general rules explaining the classification of goods are implemented based on the Vietnamese Export and Import Goods Tariff List according to the Harmonized System of Description and Coding of Goods of the World Customs Organization.

The "Goods Code" and "Goods Description" columns are established based on the Vietnamese Export and Import Goods Tariff List and detailed according to the 8-digit code level. The symbol (*) indicates goods subject to quota tariffs as stipulated in Article 5 of the Decree.

Column "Vietnam-Cambodia Tax Rate (%)": The special preferential import tax rate of Vietnam to implement the Vietnam-Cambodia Agreement period 2023-2024, applicable for different stages, including:

- 2023: The tax rate applies from June 2, 2023 to December 31, 2023;

- 2024: The tax rate applies from January 1, 2024 to December 31, 2024;

Seal Registration Certificate

LIST OF GOODS SUBJECT TO QUOTA IMPORT TARIFFS OF VIETNAM TO IMPLEMENT THE VIETNAM-CAMBODIA AGREEMENT PERIOD 2023-2024

OF VIET NAM TO IMPLEMENT THE VIETNAM -

CAMBODIA AGREEMENT PERIOD 2023 - 2024
(Attached to Government Decree No. 05/2024/NĐ-CP dated January 24, 2024)

of the Government on January 24, 2024)

Note:Conversion Ratio: 02 kg of rice = 01 kg of rice.

ANNEX III

LIST OF CUSTOMS GATES PERMITTED FOR CLEARANCE

GOODS ELIGIBLE FOR SPECIAL PREFERENTIAL IMPORT TAX RATES UNDER THE VIETNAM-CAMBODIA AGREEMENT

Vietnam Side

PERIOD 2023-2024
(Attached to Government Decree No. 05/2024/NĐ-CP dated January 24, 2024)

of the Government on January 24, 2024)