Circular No. 68/2011/TT-BTC guides special preferential import tax for goods from Cambodia, applicable to enterprises and customs authorities. Notably, it provides for exemption of 0% import tax on certain items such as rice paddy, rice, and dried tobacco leaves originating from Cambodia when meeting specific conditions.
Đối tượng áp dụng
Import enterprises and customs authorities
Các điểm cốt lõi
- Enterprises importing goods from Cambodia may be exempted from 0% import tax on rice paddy, rice, and dried tobacco leaves when meeting conditions such as having a Certificate of Origin form S and passing through designated border gates.
- If exceeding quotas, enterprises must apply the current prescribed tax rate.
- Unprocessed agricultural products from Cambodia imported for processing raw materials in Vietnam are also exempted from tax if they meet the conditions.
- Enterprises importing rice paddy, rice, and dried tobacco leaves for re-export or processing for export are not counted against quotas.
- The tax preference applies from November 1, 2010 to December 31, 2011.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing import costs, strengthening bilateral trade between Vietnam and Cambodia.
- Negative impact: It could impose a burden on enterprises if they exceed quota import taxes.
❓ Câu hỏi thường gặp
What conditions must enterprises meet to be exempted from import tax?
The subject must have a Certificate of Origin form S from Cambodia and pass through border gates specified in the Agreement between the Ministry of Industry and Trade of Vietnam and the Ministry of Commerce of Cambodia.
How will enterprises be taxed if they exceed quotas?
If exceeding quotas, enterprises must apply the current prescribed tax rate for rice paddy, rice, and dried tobacco leaves.
Are unprocessed agricultural products from Cambodia imported for processing raw materials in Vietnam exempted from tax?
Yes, if they meet the conditions stipulated in Article 2 of this Circular, they will be subject to a special preferential import tax rate of 0%.
For how many years does the tax preference apply?
The tax preference applies from November 1, 2010 to December 31, 2011.
Are enterprises importing rice paddy, rice, and dried tobacco leaves for re-export counted against quotas?
No, enterprises importing rice paddy, rice, and dried tobacco leaves for re-export or processing for export are not included in the quantities listed in Appendix III.
Toàn văn
CIRCULAR
Guidelines on preferential import duties for goods imported from Cambodia with Cambodian origin
______________________________
Pursuant to the Export Tax, Import Tax Law No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Ordinance on Signing and Implementing International Agreements No. 33/2007/PL-UBTVQH11 dated April 20, 2007;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Export Tax, Import Tax Law;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Official Letter No. 8339/VPCP-QHQT dated November 16, 2010 and Official Letter No. 2861/VPCP-KTTH dated May 6, 2011 of the Government Office; and the Agreement on Promoting Bilateral Trade signed on October 29, 2010 between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia;
The Ministry of Finance hereby provides guidelines on preferential import duties for goods with Cambodian origin as follows:
Article 1. Scope of Application
1. Attached hereto is the List of goods originating from the Kingdom of Cambodia imported into Vietnam that are eligible for a preferential import duty rate of 0% (zero percent).
2. In cases where goods meet the conditions to apply the preferential import duty rate specified in this Circular but have already been taxed at a higher rate, they shall be refunded the difference in tax paid.
1. They must be granted a Certificate of Science and Technology Enterprise by the competent state management agency.
Goods imported under the preferential import duty rate of 0% (zero percent) as specified in the List attached hereto must satisfy the following conditions:
1. Possess a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Kingdom of Cambodia;
2. Clear customs 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 Commerce of the Kingdom of Cambodia (as set out in Appendix II attached hereto).
Article 3. Other Provisions
1. Goods subject to quotas (as set out in Appendix III attached hereto) to be eligible for the preferential import duty rate of 0% (zero percent) in addition to meeting the conditions stipulated in Article 2 of this Circular must also comply with the quota regulations as guided by the Ministry of Industry and Trade. In this regard, the total quantity for rice and paddy is calculated based on the rice ratio and the conversion rate from paddy to rice, which is 2 kg of paddy equals 1 kg of rice. In cases where imports exceed the quota amount specified, the following import duty rates will apply:
1. 1. For all types of paddy and rice: apply the preferential import duty rate under the ASEAN Preferential Tariff (CEPT) or the Most-Favored-Nation (MFN) import duty rate or the general import duty rate as currently prescribed.
1. 2. For dried tobacco leaves:
a) In cases where the import volume of dried tobacco leaves exceeds the amount specified in Appendix III attached hereto but remains within the total quota limit and meets the conditions as guided by the Ministry of Industry and Trade, the preferential import duty rate as prescribed in Circular No. 188/2009/TT-BTC dated September 29, 2009 of the Ministry of Finance on the List of goods and preferential import duty rates for applying quotas and related documents on preferential import duty rates for applying quotas of the Ministry of Finance shall apply.
b) In cases where the import volume of dried tobacco leaves exceeds the amount specified in Appendix III attached hereto and falls outside the total quota limit as guided by the Ministry of Industry and Trade, the preferential import duty rate outside the quota for dried tobacco leaves as prescribed in Circular No. 188/2009/TT-BTC dated September 29, 2009 of the Ministry of Finance on the List of goods and preferential import duty rates for applying quotas and related documents on preferential import duty rates for applying quotas of the Ministry of Finance shall apply.
1. 3. For rice, paddy of all kinds and unprocessed dried tobacco leaves produced in Cambodia with support from Vietnamese enterprises and imported into Vietnam, the current regulations on tax policies for unprocessed agricultural products produced in Cambodia with support from Vietnamese enterprises and imported into Vietnam shall apply.
2. Unprocessed agricultural products (excluding rice and paddy of all kinds and unprocessed dried tobacco leaves) produced in provinces of Cambodia adjacent to Vietnam with support from Vietnamese enterprises and imported for production purposes in Vietnam fall within the scope of Circular No. 61/2006/TT-BTC dated June 29, 2006 and Circular No. 16/2011/TT-BTC dated February 9, 2011 of the Ministry of Finance amending and supplementing Circular No. 61/2006/TT-BTC on tax policies for unprocessed agricultural products produced in Cambodia with support from Vietnamese enterprises and imported into Vietnam. If these goods meet the conditions stipulated in Article 2 of this Circular, they shall be eligible for a preferential import duty rate of 0% (zero percent).
3. For paddy, rice of all kinds and unprocessed dried tobacco leaves of Cambodian origin imported by Vietnamese enterprises for re-export to other markets under the temporary import for re-export mechanism and not counted in the amounts specified in Appendix III. Imports of paddy, rice of all kinds and unprocessed dried tobacco leaves for production and processing for export are also not counted in the amounts specified in Appendix III attached hereto.
Article 4. Effective date
1. This Circular takes effect simultaneously with the effective date of the Agreement on Promoting Bilateral Trade between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia, which is from November 1, 2010 onwards. The preferential tariff treatment for the quota of paddy, rice of all kinds and unprocessed dried tobacco leaves for the year 2010 shall be applied from November 1, 2010 to December 31, 2010, and for the year 2011 from January 1, 2011 to December 31, 2011.
2. Repeal Decision No. 08/2008/QĐ-BTC dated January 30, 2008 of the Minister of Finance on import duties for goods imported from Cambodia.
DEPUTY MINISTER
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