Circular No. 34/2009/TT-BCT stipulates importing under tariff quotas in 2010 with a zero percent import tariff rate for goods originating from Laos. This Circular applies to rice, paddy, and tobacco leaves and stems, with the total quantity of tariff quotas specified in the Appendix.
适用范围
Vietnamese traders
要点
- Vietnamese traders → are allowed to import rice, paddy under tariff quotas at a zero percent rate; they may only import tobacco leaves and stems if they have an import permit for tobacco raw materials.
- Imported goods from Laos → must have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic, through the border gates listed in Appendix No. 02.
- Effective period → from January 1, 2010 to December 31, 2010.
- Tariff quotas → are specifically defined for each commodity in Appendix No. 01.
- Import procedures → are carried out at the customs office where the procedures are conducted, following the automatic rollover principle.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for businesses and consumers.
- Negative impact: Administrative burden on businesses.
- Businesses benefit from the zero percent tax rate.
- Consumers can access more affordable goods.
❓ 常见问题
What should Vietnamese traders do to import rice, paddy?
Vietnamese traders must have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic and pass through the border gates listed in Appendix No. 02.
How to determine the tariff quotas?
The tariff quotas are specifically defined for each commodity in Appendix No. 01 accompanying this Circular.
What is the duration of this Circular?
This Circular is effective from January 1, 2010 to December 31, 2010.
Are there any other goods besides rice, paddy that enjoy a zero percent tax rate?
Only tobacco leaves and stems are imported under tariff quotas with a zero percent import tariff rate, but only traders with an import permit for tobacco raw materials are permitted to import them.
What are the import procedures?
Import procedures are carried out at the customs office where the procedures are conducted, following the automatic rollover principle (the total quantity of goods imported at a zero percent import tariff rate is deducted from the quantity already imported for each commodity).
全文
CIRCULAR
Regarding the import under tariff quotas for the year 2010 with a rate of
zero percent import duty on goods originating from Laos
___________________
Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Pursuant to 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 on goods enjoying preferential import duty rates, signed on July 28, 2005;
Pursuant to the Agreement between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on the amendment and supplement to 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 on goods enjoying preferential import duty rates, signed on January 17, 2009;
Implementing the Prime Minister's directive at document number 768/VPCP-QHQT dated February 6, 2009 regarding the signing of the agreement on preferential import duty rates between Vietnam and Laos;
The Minister of Industry and Trade hereby stipulates the import under tariff quotas for the year 2010 with a rate of zero percent import duty on goods originating from Laos as follows:
Article 1. List of goods and quantity of tariff quota imports in 2010
Apply the tariff quota for the year 2010 for two groups of imported goods originating from Laos including: paddy and all types of rice, tobacco leaves and stems with an import duty rate of zero percent (zero percent). The commodity codes and total quantities of the tariff quotas for the groups of goods enjoying preferential import duty rates of zero percent are set out in Appendix No. 01 attached hereto.
Clause 1. Goods imported must have a Certificate of Origin in Form S issued by the competent authority of the Lao PDR in accordance with regulations and cleared through the border gates listed in Appendix No. 02 attached hereto. Import procedures for goods shall be handled at the customs office where the import procedures are carried out according to the principle of automatic retroactive reduction (the total quantity of goods imported at a customs duty rate of 0% is reduced by the quantity already imported for each item).
Clause 1. Imported goods must have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic in accordance with regulations and cleared through the border gates listed in Appendix No. 02 attached hereto. Import procedures for goods shall be handled at the customs office where the import procedures are carried out according to the principle of automatic retroactive reduction (the total quantity of goods imported at a zero percent import duty rate is reduced by the quantity already imported for each item).
Clause 2. Vietnamese traders may import paddy and all types of rice under the tariff quota. As for tobacco leaves and stems, only traders holding import licenses for tobacco raw materials under the tariff quota issued by the Ministry of Industry and Trade in accordance with Circular No. 04/2006/TT-BTM dated April 6, 2006 of the Ministry of Trade (now the Ministry of Industry and Trade) are permitted to import; the quantity imported shall be deducted from the tariff quota import limit specified in the license issued by the Ministry of Industry and Trade.
Article 3. Effectiveness
This Circular takes effect from January 1, 2010 and expires on December 31, 2010.
DEPUTY MINISTER
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：