Decision No. 34/2006/QD-BYT on the issuance of Essential Drug Standards and Consumable Materials for Family Planning Procedures and Safe Abortion Surgery

Pursuant to …;

Regarding import duties on imported goods

originating 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 regarding the 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 guidance of the Prime Minister in Official Letter No. 44/TTg-QHQT dated August 18, 2006 of the Prime Minister; The Agreement signed on August 3, 2006 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Trade of the Kingdom of Cambodia concerning agricultural products of Cambodian origin enjoying preferential import tax rates of 0% in Vietnam;
At the proposal of the Director of the Tax Policy Department.

Pursuant to …;

Article 1. Attached to this Decision is the List of agricultural products of Cambodian origin imported into Vietnam that enjoy a preferential import tax rate of 0% (zero percent), applicable to customs declarations for imported goods registered with customs authorities from September 1, 2006. For cases that meet the conditions specified in this Decision but have already paid taxes at higher rates, refunds will be processed for the difference in tax amounts.

Article 2. Imported goods subject to the preferential import tax rate of 0% (zero percent) as specified in the attached List must satisfy the following conditions:

- Possess a Certificate of Origin (C/O) from the Kingdom of Cambodia in accordance with the guidelines of the Ministry of Trade;

- Clear customs through the border gates listed in the Agreement between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Trade of the Kingdom of Cambodia (Annex I attached).

Article 3Goods subject to quantity limits (as detailed in Annex II attached), in addition to meeting the above conditions, must also comply with the quantity limits and customs clearance gates as directed by the Ministry of Trade. In cases where imports exceed the specified quantities, the following tax rates will apply:

1. For rice: Apply the special preferential import tax rate if all conditions stipulated are met. If the conditions for enjoying the special preferential tax rate are not met, then the general preferential import tax rate (MFN) or the ordinary tax rate will be applied.

2. For dried tobacco leaves:

- In cases where the quantity of imported dried tobacco leaves exceeds the quantity specified in Annex II but remains within the total quota limit and meets the conditions stipulated in Circular No. 04/2006/TT-BTM dated April 6, 2006 and related documents of the Ministry of Trade, the preferential tax rate shall be applied as prescribed in Decision No. 126/2003/QĐ-BTC dated August 7, 2003 and related documents on import tax rates for applying quota tariffs issued by the Minister of Finance.

- In cases where the quantity of imported dried tobacco leaves exceeds the quantity specified in Annex II and falls outside the total quota limit as stipulated in Circular No. 04/2006/TT-BTM dated April 6, 2006 and related documents of the Ministry of Trade, the tax rate outside the quota for dried tobacco leaves shall be applied as prescribed in Decision No. 126/2003/QĐ-BTC dated August 7, 2003 and related documents on import tax rates for applying quota tariffs issued by the Minister of Finance.

3. For unprocessed rice and dried tobacco leaves supported by Vietnam's investment and grown in Cambodia for importation into Vietnam, Circular No. 61/2006/TT-BTC dated June 29, 2006 of the Ministry of Finance shall apply, and such goods will not be counted towards the quantities specified in Annex II.

Article 4Unprocessed agricultural products (excluding rice and dried tobacco leaves) supported by Vietnamese enterprises for investment and cultivation in Cambodian provinces bordering Vietnam, imported for production purposes in Vietnam, which fall under Category I of the List issued together with Circular No. 61/2006/TT-BTC dated June 29, 2006, if they meet the conditions stipulated in this Decision, shall be subject to a preferential import tax rate of 0% (zero percent) as prescribed.

Article 5. This Decision takes effect fifteen days after its publication in the Official Gazette./.