Decision No. 60/2006/QD-BTC on import duties for goods imported from Cambodia with Cambodian origin

Pursuant to …;

Regarding import duties on goods imported from Cambodia

có nguồn gốc từ Campuchia

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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; and 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 originating from Cambodia enjoying preferential import tax rates of 0% in Vietnam;
At the proposal of the Director of the Policy Department.

Pursuant to …;

Article 1. Attached hereto is the List of agricultural products originating from the Kingdom of Cambodia 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 to apply the tax rate prescribed herein 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 3. Goods subject to quantity limits (as detailed in Annex II attached), in addition to meeting the aforementioned conditions, must also comply with the quantity limits and customs clearance ports as directed by the Ministry of Trade. In cases where imports exceed the specified quantities, the following tax rates shall apply:

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

2. For dried tobacco leaves:

- Where the quantity of imported dried tobacco leaves exceeds the limit set out in Annex II but remains within the total quota 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 as prescribed in Decision No. 126/2003/QĐ-BTC dated August 7, 2003 and related documents on import tax rates for quota tariffs issued by the Minister of Finance shall be applied.

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

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

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

Article 5. This Decision shall take effect fifteen days after its publication in the Official Gazette.