This Decision stipulates the import tariff rates for goods imported from Laos, applying preferential tax rates and quota tariffs to certain items. The Decision shall take effect fifteen days after its publication in the Official Gazette.
적용 범위
Customs authorities, enterprises importing goods from Laos
핵심 사항
- Enterprises importing goods from the Lao PDR shall enjoy a preferential tax rate of 0% for items not included in Categories I and II.
- Items in Category I shall be subject to a reduction of 50% of the special preferential tariff rate or MFN rate, whichever is higher.
- Imported goods from Laos must meet the conditions regarding origin (C/O) and clearance through the border gates specified in the Agreement.
- Cigarettes have specific provisions regarding quota tariffs, with excess over the quota being subject to non-quota tariff rates.
- This Decision replaces Decision No. 60/2005/QD-BTC of the Minister of Finance.
🌐 이 문서의 사회적 영향
- Enterprises may reduce import costs and increase profits from the application of preferential tax rates.
- Positive impact on bilateral trade between Vietnam and Laos, promoting economic cooperation between the two countries.
- It may cause difficulties for enterprises when complying with the conditions regarding origin and quota tariffs.
- Reducing the tax burden on goods imported from Laos, helping to enhance competition in the domestic market.
❓ 자주 묻는 질문
Which enterprises can benefit from this Decision?
Enterprises importing goods from the Lao PDR will enjoy a preferential tax rate of 0% for items not included in Categories I and II.
What is the level of the preferential tax rate?
Items in Category I shall be subject to a reduction of 50% of the special preferential tariff rate or MFN rate, whichever is higher.
What conditions must enterprises importing from Laos meet?
Goods must have an origin certificate (C/O) from the Lao PDR and clearance through the border gates specified in the Agreement.
What specific provisions apply to cigarettes?
Cigarettes are only subject to preferential tariff rates if imported within the quota, otherwise they are subject to non-quota tariff rates.
Which decision does this replace?
This Decision replaces Decision No. 60/2005/QD-BTC of the Minister of Finance.
전문
Pursuant to …;
Regarding the import tariff rate for imported goods originating from Laos
__________________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Official Letter No. 1878/TTg-KTTH dated November 15, 2006 of the Prime Minister;
The Agreement dated July 28, 2005 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Trade of the Lao People's Democratic Republic regarding goods eligible for preferential tariff rates under the Vietnam-Laos Preferential Tariff Agreement;
The Agreement dated December 19, 2006 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic concerning the adjustment and supplementation of the Agreement between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Trade of the Lao People's Democratic Republic regarding goods eligible for preferential tariff rates under the Vietnam-Laos Preferential Tariff Agreement;
At the request of the Director of the Tax Policy Department;
DECISION:
Article 1Attached hereto are two Schedules:
1. Schedule I: List of goods subject to a reduction of 50% of the special preferential tariff rate specified in the List of Goods and Special Preferential Import Tariff Rates of Vietnam issued pursuant to Decision No. 09/2006/QĐ-BTC dated February 28, 2006 of the Minister of Finance; Decision No. 25/2007/QĐ-BTC dated April 16, 2007 of the Minister of Finance amending and supplementing Decision No. 09/2006/QĐ-BTC and other amending and supplementing decisions. In case goods are not included in the CEPT Schedule, they shall be subject to a reduction of 50% of the Most-Favored-Nation (MFN) preferential tariff rate specified in Decision No. 39/2006/QĐ-BTC dated July 28, 2006 of the Minister of Finance on the issuance of the Export Tariff and the Preferential Import Tariff, Decision No. 78/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance on the amendment of preferential import tariff rates for certain groups of goods to implement the Protocol on Vietnam's accession to the World Trade Organization (WTO) and other amending and supplementing decisions.
For goods listed in Schedule I, if the CEPT tariff rate is higher than the MFN preferential tariff rate specified in the current Preferential Import Tariff Schedule, then a reduction of 50% shall apply based on the MFN tariff rate.
2. Schedule II: List of goods not eligible for preferential import tariff rates under the Vietnam-Laos Preferential Program.
Article 2Imported goods originating from the Lao People's Democratic Republic that are not included in the two Schedules mentioned in Article 1 of this Decision shall be subject to a zero percent (0%) import tariff rate.
Article 3. Imported goods subject to the import tariff rates specified in Section 1, Article 1, and Article 2 above must meet the following conditions:
- Imported through customs declaration registered with the customs authority from January 1, 2007;
- Originating from the Lao People's Democratic Republic (as per the Regulations issued pursuant to Decision No. 0865/QĐ-BTM dated June 29, 2004; Decision No. 06/2007/QĐ-BTM of the Ministry of Trade on issuing Certificates of Origin and supplementary guiding documents);
- Cleared through the border gates specified in the Agreement between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Trade of the Lao People's Democratic Republic (as per Appendix I attached).
Article 4. Goods subject to tariff quotas (as per Appendix II attached) to enjoy the import tariff rates specified in this Decision, in addition to meeting the aforementioned conditions, must also fall within the quota as guided by the Ministry of Trade. In cases where imports exceed the quota amount, a reduced tariff rate of 50%, as stipulated in Article 1 for goods listed in Schedule I, or the MFN preferential tariff rate for other goods subject to tariff quotas, will apply. Specifically, for tobacco leaves, the following applies:
- If the quantity of tobacco leaves imported exceeds the amount specified in Appendix II but remains within the total quota limit and meets the conditions stipulated in Decision No. 35/2006/QĐ-BTM dated December 8, 2006 of the Minister of Trade on the quota for imported goods in 2007 and related documents of the Ministry of Trade, then the preferential tariff rate for tobacco leaves as specified in Decision No. 77/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance on the issuance of the List of Goods and Import Tariff Rates for Quota Application and related documents on import tariff rates for quota application by the Minister of Finance shall apply.
- If the quantity of tobacco leaves imported exceeds the amount specified in Appendix II and falls outside the total quota limit as stipulated in Decision No. 35/2006/QĐ-BTM dated December 8, 2006 of the Minister of Trade on the quota for imported goods in 2007 and related documents of the Ministry of Trade, then the non-quota tariff rate for tobacco leaves as specified in Decision No. 77/2006/QĐ-BTC dated December 29, 2006 of the Minister of Finance on the issuance of the List of Goods and Import Tariff Rates for Quota Application and related documents on import tariff rates for quota application by the Minister of Finance shall apply.
Article 5. This Decision takes effect 15 days after its publication in the Official Gazette and replaces Decision No. 60/2005/QĐ-BTC dated August 31, 2005 of the Minister of Finance./.
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.