This Decision sets forth the import tariff rates for goods imported from Laos, reducing the preferential tariff rate under the CEPT and MFN Tariff Schedule by 50%. Goods not included in the preferential list still apply a 0% tariff rate. This Decision replaces Decision No. 30/2007/QĐ-BTC.
적용 범위
Enterprises importing goods from Laos
핵심 사항
- Enterprises importing goods from Laos listed in Category I shall have their preferential tariff rate under the CEPT Tariff Schedule reduced by 50%.
- Goods not listed in Category I shall apply a 50% reduction in the preferential MFN tariff rate.
- Imported goods originating from Laos must comply with conditions regarding customs declaration, Certificate of Origin, and passage through designated ports.
- Goods subject to quota tariffs must be imported according to the quota guidelines provided by the Ministry of Industry and Trade.
- If exceeding the quota tariff limit, goods will be subject to a 50% reduced tariff rate or non-quota tariff rate as prescribed.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for enterprises, enhancing economic cooperation between Vietnam and Laos.
- Negative impact: May cause difficulties in managing quota tariffs.
❓ 자주 묻는 질문
Which goods are eligible for a 50% tariff rate reduction?
Goods listed in Category I shall have their preferential tariff rate under the CEPT Tariff Schedule reduced by 50%, while goods not listed in Category I shall apply a 50% reduction in the preferential MFN tariff rate.
What conditions must be met to import goods from Laos?
Goods must meet all conditions: imported based on customs declaration, accompanied by a Certificate of Origin from Laos, and passed through designated ports.
What is the tariff rate if the quota limit is exceeded?
If the quota limit is exceeded, goods will be subject to a 50% reduced tariff rate or non-quota tariff rate as prescribed.
Which decision does this decision replace?
This Decision replaces Decision No. 30/2007/QĐ-BTC of the Minister of Finance.
What is the duration of effectiveness of this Decision?
This Decision takes effect 15 days after its publication in the Official Gazette.
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. 1724/VPCP-QHQT dated March 19, 2008 of the Office of the Government; the Agreement dated July 28, 2005, the Agreement dated December 19, 2006, and the Agreement dated March 19, 2008 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 goods enjoying preferential import tax rates under the Vietnam-Laos Preferential Arrangement;
After receiving the opinion of the Ministry of Industry and Trade in Official Letter No. 2675/BCT-KV1 dated April 3, 2008 regarding the proposal to issue a decision on goods enjoying preferential import tax rates under the Vietnam-Laos Preferential Arrangement in 2008;
At the proposal of the Director of the Department of Tax Policy.
DECISION:
Article 1. Issued together with this Decision:
1. The list of imported goods subject to a 50% reduction in the import tariff rate according to the Special Preferential Tariff Schedule (CEPT) of ASEAN countries for the period 2006-2013 issued together with Decision No. 36/2008/QĐ-BTC dated June 12, 2008 of the Minister of Finance (List I). In case goods do not fall within the CEPT List, they shall be subject to a 50% reduction in the preferential tariff rate (MFN) as prescribed in Decisions No. 106/2007/QĐ-BTC dated December 20, 2007; No. 17/2008/QĐ-BTC dated April 17, 2008; No. 25/2008/QĐ-BTC dated May 13, 2008; No. 28/2008/QĐ-BTC dated May 19, 2008; No. 29/2008/QĐ-BTC dated May 19, 2008; Decision No. 37/2008/QĐ-BTC dated June 12, 2008 of the Minister of Finance and subsequent amendments and supplements.
If the tariff rate of certain goods under the CEPT is higher than the preferential MFN tariff rate specified in the current Preferential Import Tariff Schedule, then a 50% reduction shall apply based on the MFN tariff rate.
2. The list of goods not eligible for a reduction in the preferential import tariff rate under the Vietnam-Laos Preferential Arrangement (List II).
Article 2. Imported goods originating from the Lao People's Democratic Republic that do not fall within the two lists mentioned in Article 1 of this Decision shall enjoy a zero percent (0%) import tariff rate.
Article 3. Goods subject to the import tariff rates specified in Lists 1 and 2 of Article 1 of this Decision must meet the following conditions:
- Imported through customs declarations registered with customs authorities from January 1, 2008 (For goods subject to quota tariffs, the customs declarations must be registered with customs authorities from the date when the Decision on quota imports for 2008 with a zero percent import tariff rate for goods originating from Laos issued by the Ministry of Industry and Trade takes effect).
- Originating from the Lao People's Democratic Republic (as per the Regulations issued together with Decision No. 0865/QĐ-BTM dated June 29, 2004; Decision No. 06/2007/QĐ-BTM dated February 6, 2007 of the Ministry of Commerce, now the Ministry of Industry and Trade, concerning the issuance of certificates of origin and supplementary guidance documents).
- Cleared 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 Industry and Trade of the Lao People's Democratic Republic (Annex I attached).
Any excess tax paid over the amount calculated at the import tariff rate specified in this Decision will be refunded.
Article 4. Goods subject to quota tariffs (Annex II attached): To be eligible for the import tariff rates specified in this Decision, in addition to meeting the conditions stipulated in Article 3 of this Decision, they must also fall within the quota as guided by the Ministry of Industry and Trade. For goods exceeding the quota quantity, a 50% reduction in the tariff rate as specified in Article 1 for goods in List I or the preferential MFN tariff rate for other quota goods shall apply. Specifically, for tobacco leaves:
- In cases where the quantity of tobacco leaves imported exceeds the quantity specified in Annex II but remains within the total quota and meets the conditions stipulated in Decision No. 14/2007/QĐ-BCT dated December 28, 2007 of the Minister of Industry and Trade on the quota for imported goods in 2008 and related documents of the Ministry of Industry and Trade, the excess quantity shall be subject to the import tariff rate specified in the current Preferential Import Tariff Schedule.
- In cases where the quantity of tobacco leaves imported exceeds the quantity specified in Annex II and falls outside the total quota specified in Decision No. 14/2007/QĐ-BCT dated December 28, 2007 of the Minister of Industry and Trade on the quota for imported goods in 2008 and related documents of the Ministry of Industry and Trade, the excess quantity shall be subject to 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 of the Minister of Finance.
Article 5. This Decision shall take effect 15 days after its publication in the Official Gazette and shall replace Decision No. 30/2007/QĐ-BTC dated May 7, 2007 of the Minister of Finance./.
DEPUTY MINISTER
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