This Decision stipulates import duties for agricultural products originating from Cambodia, applying a special preferential rate of 0% to goods such as paddy rice, milled rice, and dried tobacco leaves when meeting specific conditions. The Decision also revokes an old decision.
适用范围
Enterprises importing agricultural products from Cambodia
要点
- Enterprises are eligible for a 0% tax rate for paddy rice, milled rice, and dried tobacco leaves if they have a Certificate of Origin (C/O) from Cambodia and clear customs through agreed-upon border gates.
- For quantities of paddy rice and milled rice exceeding the specified limit, the applicable tariff rate will be according to the CEPT or MFN.
- Dried tobacco leaves exceeding the specified limit but within the general quota will be subject to a preferential tax rate under Decision No. 77/2006/QD-BTC.
- Unprocessed paddy rice, milled rice, and dried tobacco leaves imported into Vietnam from Cambodia with Vietnam's investment support will not be counted in the quantities listed in Appendix II.
- Unprocessed agricultural products from Cambodia imported by Vietnamese enterprises for re-export will be subject to the temporary importation for re-export mechanism.
🌐 本文件的社会影响
- Enterprises can save on taxes when importing paddy rice, milled rice, and dried tobacco leaves from Cambodia.
- Strengthening economic cooperation between Vietnam and Cambodia through investment in planting crops in Cambodia.
- Enterprises may face financial burdens if they exceed the specified quantity limits, leading to higher tariff rates being applied.
❓ 常见问题
What documents are required for enterprises to enjoy preferential tax rates?
For paddy rice, milled rice, and dried tobacco leaves, enterprises need to have a Certificate of Origin (C/O) from Cambodia and clear customs through agreed-upon border gates.
If the import exceeds the specified quantity limit, what will the tariff rate be?
In the case of paddy rice and milled rice exceeding the specified limit, the applicable tariff rate will be according to the CEPT or MFN. Dried tobacco leaves exceeding the specified limit but within the general quota will be subject to a preferential tax rate under Decision No. 77/2006/QD-BTC.
Will unprocessed paddy rice, milled rice, and dried tobacco leaves imported into Vietnam from Cambodia with Vietnam's investment support be counted in the specified quantity?
No, unprocessed paddy rice, milled rice, and dried tobacco leaves imported into Vietnam from Cambodia with Vietnam's investment support will not be counted in the quantities listed in Appendix II.
Can enterprises re-export agricultural products from Cambodia to Vietnam at preferential tax rates?
Yes, enterprises can re-export agricultural products from Cambodia to Vietnam for production in Vietnam and will be subject to a 0% tax rate.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette, revoking Decision No. 60/2006/QD-BTC of the Minister of Finance.
全文
Pursuant to …;
Regarding the import tax on goods 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/NĐ-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/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Article 11 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the opinion of the Deputy Prime Minister at Official Letter No. 1176/VPCP-QHQT dated November 21, 2007 of the Office of the Government;
The Agreement signed on November 5, 2007 between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia regarding the list of agricultural products originating from Cambodia eligible for preferential import tariff rates;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. Attached hereto is the List of agricultural products originating from the Kingdom of Cambodia imported into Vietnam that are subject to a special preferential import tariff rate of 0% (zero percent), applicable to customs declarations for imported goods registered with customs authorities from January 1, 2008 onwards. For cases where the conditions for applying the tariff rate specified in this Decision have been met but higher tariffs have already been paid, refunds of the differential tax amount will be processed.
Article 2. Goods imported under the special preferential import tariff rate of 0% (zero percent) as specified in the attached List must meet the following conditions:
- Possess a Certificate of Origin (C/O) from the Kingdom of Cambodia in accordance with the guidelines of the Ministry of Industry and Trade;
- Clear customs through the border gates listed in the Agreement between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia (Annex I attached hereto).
Article 3. Goods subject to quantity limits (as specified in Annex II attached hereto) to enjoy the 0% (zero percent) import tariff rate, in addition to meeting the conditions set forth in Article 2 above, must also comply with the quantity regulations as guided by the Ministry of Industry and Trade. In this regard, the total quantity for rice paddy is calculated based on milled rice, with a conversion ratio from rice paddy to milled rice being 2 kg of rice paddy equals 1 kg of milled rice. In cases where imports exceed the specified quantities, the following tariff rates shall apply:
1. For rice paddy and rice: apply the Common Effective Preferential Tariff (CEPT) rate or the Most-Favored-Nation (MFN) preferential tariff rate or the general import tariff rate as prescribed currently.
2. For dried tobacco leaves:
- Where the quantity of imported dried tobacco leaves exceeds the limit specified in Annex II but remains within the overall quota and meets the conditions as guided by the Ministry of Industry and Trade, the preferential tariff rate as stipulated in Decision No. 77/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance and related documents on import tariff rates for quota management by the Minister of Finance shall apply.
- Where the quantity of imported dried tobacco leaves exceeds the limit specified in Annex II and falls outside the overall quota as guided by the Ministry of Industry and Trade, the tariff rate for excess quota on dried tobacco leaves as stipulated in Decision No. 77/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance and related documents on import tariff rates for quota management by the Minister of Finance shall apply.
3. For rice paddy, rice, and unprocessed dried tobacco leaves supported by Vietnam for investment and cultivation in Cambodia and imported back to Vietnam shall be governed by Circular No. 61/2006/TT-BTC dated June 29, 2006 of the Ministry of Finance and shall not be counted towards the quantities specified in Annex II.
4. For rice paddy, rice, and dried tobacco leaves originating from Cambodia imported by Vietnamese enterprises for re-export to other markets shall be governed by the temporary import for re-export mechanism and shall not be counted towards the quantities specified in Annex II.
Article 4. Unprocessed agricultural products (excluding rice paddy, rice, and dried tobacco leaves) supported by Vietnamese enterprises for investment and cultivation in Cambodian provinces bordering Vietnam and imported for production of goods in Vietnam, if they belong to List I issued pursuant to Circular No. 61/2006/TT-BTC dated June 29, 2006 and meet the conditions stipulated in this Decision, shall be subject to a 0% (zero percent) tariff rate.
Article 5. This Decision takes effect 15 days after its publication in the Official Gazette and revokes Decision No. 60/2006/QĐ-BTC dated October 25, 2006 of the Minister of Finance./.
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