This Decision sets forth the import tariff rates applicable to goods imported from Laos, including categories reduced by 50% of the special preferential tariff rate and those not eligible for preferential rates. Goods originating from Laos that are not exempted will be subject to a 0% tariff rate. This Decision shall take effect from September 1, 2005.
适用范围
Customs authorities, enterprises importing goods from Laos
要点
- Enterprises importing goods from the Lao PDR listed in Category I are entitled to a 50% reduction in the special preferential tariff rate or MFN.
- Goods not included in Category II are exempt from import duties (0%).
- For goods subject to quota tariffs, enterprises must be within the quota to enjoy preferential rates.
- Originating from the Lao PDR and cleared through border gates specified in the Agreement is a mandatory condition to benefit from preferential rates.
- This Decision shall take effect from September 1, 2005.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for enterprises, strengthening trade between Vietnam and Laos.
- Negative impact: May cause difficulties for enterprises unable to meet the conditions of origin or quota tariffs.
❓ 常见问题
What requirements must enterprises importing goods from Laos meet to enjoy preferential rates?
Goods must originate from the Lao PDR and clear through border gates specified in the Agreement between the two countries' Ministries of Trade, while also meeting the conditions regarding quota tariffs if applicable.
How many categories of goods are exempt from import duties?
Category II is the list of goods not eligible for preferential rates under the Vietnam-Laos Preferential Program, thus they will be subject to a 0% tariff rate.
If an enterprise exceeds the quota tariff limit, what is the applicable tariff rate?
If imports exceed the quota quantity, enterprises will apply a 50% reduction in the tariff rate for goods in Category I or the MFN tariff rate for other goods.
When does this Decision take effect?
This Decision shall take effect from September 1, 2005.
How many categories are mentioned in this Decision?
This Decision refers to two Categories: Category I and Category II.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the import tariff rate for goods
imported from Laos with origin in Laos
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax and the Laws amending and supplementing the Law on Export Tax and Import Tax;
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 on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Circular No. 4672/VPCP-QHQT dated August 19, 2005 of the Government Office; 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 tariff rates under the Vietnam-Laos Preferential Agreement;
At the request of the Director of the Tax Policy Department;
DECISION:
Article 1. Annexed hereto are two Schedules:
1. Schedule I: A list of goods subject to a reduction of 50% of the special preferential tariff rate specified in the List of Goods and Tariff Rates of Vietnam to implement the Agreement on Preferential Tariffs (CEPT) of the Association of Southeast Asian Nations (ASEAN) for the years 2003-2006 promulgated by Decree No. 78/2003/ND-CP dated July 1, 2003 of the Government and subsequent Decrees amending and supplementing it. For goods not included in the CEPT List, apply a reduction of 50% of the Most-Favored-Nation (MFN) preferential tariff rate specified in Decision No. 110/2003/QD-BTC dated July 25, 2003 on the issuance of the Import Tariff Rate Preferential List and subsequent Decisions amending and supplementing it.
For goods listed in Schedule I, if the CEPT tariff rate is higher than the MFN tariff rate specified in the current Import Tariff Rate Preferential List, apply a reduction of 50% based on the MFN tariff rate.
2. List II: A list of goods not eligible for preferential import tariff rates under the Vietnam-Laos Preferential Program.
Article 2. Imported 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. Goods subject to the import tariff rates specified in Section 1, Article 1 and Article 2 above must meet the following conditions:
- Originating (Certificate of Origin) from the Lao People's Democratic Republic (in accordance with the Regulations issued by Decision No. 0865/QD-BTM dated June 29, 2004 of the Ministry of Trade on issuing certificates of export goods 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 (annexed as Appendix I).
For goods subject to quota tariffs (as specified in Appendix II), in addition to meeting the aforementioned conditions, they must also fall within the quota as directed by the Ministry of Trade. In case of imports exceeding the quota amount, apply a reduction of 50% as stipulated in Article 1 for goods in Schedule I or the MFN tariff rate for other goods subject to quota tariffs.
Article 4. This Decision takes effect 15 days after its publication in the Official Gazette and applies to import declarations registered with customs authorities from September 1, 2005./.
DEPUTY MINISTER
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