Joint Circular No. 75/2001/TTLT-BTC-BTM-TCHQ guides the implementation of import tax reduction for goods of Lao origin as stipulated in the agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic (the Cua Lo Agreement of 1999) regarding facilitation of people, means of transport, and goods crossing the border between the two countries.

JOINT CIRCULAR

进口老挝商品并列入本通知随附的《享受50%进口关税减免的商品清单》的企业，如需享受进口关税减免优惠，须向海关机构提交正本原产地证书，并附上按规定办理进口手续所需的全套进口单证。

如果企业在办理进口手续时尚未取得原产地证书，海关机构将在计算关税时按普通税率或符合条件的ASEAN框架协议（CEPT）优惠税率计征，并接受企业欠交原产地证书，最长时限为自提交报关单之日起30天内补交。补交原产地证书后，企业将被审查退还多缴的税款（即按普通税率或符合条件的ASEAN框架协议（CEPT）优惠税率缴纳的税款与按已减免50%的优惠关税税率计算的税款之间的差额）。

进口企业对其提交的原产地证书的合法性负责。如发现原产地证书存在欺诈行为，进口企业将依法处理。

当对原产地证书的真实性或准确性存疑时，海关机构可以要求企业提供相关文件以证明。企业应在提交原产地证书后的30天内补充提交所需文件。在等待重新核查期间，暂不执行对该批货物50%的优惠关税税率，而按普通税率或符合条件的ASEAN框架协议（CEPT）优惠税率计征。同时继续办理货物放行手续，除非这些货物是禁止或限制进口的，或者怀疑货物申报不实。如果货主能够提供充分证据证明货物确实来自老挝，则将审查退还多缴的税款（即按普通税率或符合条件的ASEAN框架协议（CEPT）优惠税率缴纳的税款与按已减免50%的优惠关税税率计算的税款之间的差额）。

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Implementing the directives of the Prime Minister as set out in Circular No. 1384/CP-QHQT dated December 30, 1999 of the Government on the implementation of trade agreements with Laos, Circular No. 2252/VPCP-QHQT dated May 6, 2000 of the Office of the Government on the exemption and reduction of import duties on goods originating from and produced in Laos imported into Vietnam, and Circular No. 261/CP-QHQT dated April 5, 2001 of the Government on strengthening trade relations with Laos;

The Ministry of Finance, Ministry of Trade, and General Department of Customs hereby provide guidelines for the implementation of the reduction of import duties on goods originating from Laos as follows:

A. Goods produced in the Lao People's Democratic Republic, when imported into Vietnam, shall be subject to an import duty rate equal to 50% of the preferential tariff rate specified in the Preferential Import Tariff Schedule if they meet the following conditions:

I- SCOPE OF APPLICATION

1. They must be included in the list of goods eligible for a 50% (fifty percent) reduction in import duties issued together with this Circular. The specific quantities of each type of goods imported from Laos eligible for a 50% reduction in import duties will be announced annually by the Ministry of Trade based on the agreed quantities with the Lao Ministry of Trade.

In cases where goods are eligible for both a 50% reduction in import duties and a preferential tariff rate under the ASEAN Framework Agreement on货物从老挝进口并享受减税待遇的实施指南如下：

In cases where goods meet the conditions to be eligible for a 50% reduction in import tax, and simultaneously qualify for preferential tariff rates under the CEPT agreement, the lower of the two tariff rates shall apply.

2- They must have a Certificate of Origin (C/O) issued by the Ministry of Trade or Chamber of Commerce or Provincial Trade Departments in Vientiane and Sayaboury Special Zone of Laos.

3- Possess a certificate confirming that the goods belong to the program of tax benefits agreed upon between the two governments, issued by the Ministry of Trade or the Trade Departments of Vientiane Province and Sayaboury Special Zone of Laos.

4- They must be imported through officially opened border gates between Vietnam and Laos.

B. Procedures for presenting and checking the Certificate of Origin (C/O) for goods:

Enterprises importing goods from Laos listed in the Catalogue of Goods Eligible for a 50% Reduction in Import Tax issued together with this Circular, if they wish to enjoy the tax reduction benefit, must submit the original Certificate of Origin along with the set of import documents as prescribed when processing import procedures.

In cases where enterprises do not have a C/O to submit during the import procedure, the customs authority will apply the general tariff rate or the preferential CEPT tariff rate (if eligible) and allow the enterprise to defer payment of the C/O, with a maximum period of 30 days from the date of submitting the customs declaration. After submitting the C/O, the enterprise will be considered for a refund of the excess tax paid (the difference between the tax calculated at the general tariff rate or the preferential CEPT tariff rate already paid and the tax calculated at the reduced tariff rate of 50% of the preferential import tariff specified in the Import Tariff Schedule).

The importing enterprise bears legal responsibility for the legality and validity of the submitted C/O. If fraud regarding the C/O is discovered, the importing enterprise will be dealt with according to current laws.

When there is suspicion about the authenticity and accuracy of the origin certificate, the customs authority may request the enterprise to provide documents to prove. The maximum time limit for the enterprise to supplement documents is 30 days from the date of submission of the C/O. While awaiting the results of the recheck, temporarily suspend the 50% reduction in the tariff rate for that consignment and apply the general tariff rate or the preferential CEPT tariff rate (if eligible). At the same time, continue to process the release of goods if these items are not prohibited or restricted imports and there is no suspicion of false declaration of goods. In cases where the owner has sufficient documents proving that the goods originate from Laos, consideration will be given to refunding the excess tax paid (the difference between the tax calculated at the general tariff rate or the preferential CEPT tariff rate already paid and the tax calculated at the reduced tariff rate of 50% of the preferential import tariff specified in the Import Tariff Schedule).

II- OTHER PROVISIONS

Regulations on the basis for calculating taxes, tax collection and payment systems, accounting for tax revenue, reporting on tax collection results, import tax reduction systems, tax refund systems, tax recovery, and handling violations, shall be implemented in accordance with the provisions of the Law on Export Duties and Import Duties and current guiding documents.

III- IMPLEMENTATION

Annually (no later than February 15 of the following year) and quarterly (no later than the 15th day of the next month), the General Department of Customs will compile reports on the quantity and value (based on the import duty valuation price) of imported goods subject to the provisions of this Circular to the Ministry of Trade and the Ministry of Finance. In cases where it is found that Laos has issued certificates exceeding the agreed quantities, the Ministry of Trade will work with the Lao Ministry of Trade to take appropriate measures to resolve the issue.

This Circular takes effect from the date of signature.

This Circular replaces Joint Circular No. 77/1999/TTLT-BTC-BTM-TCHQ dated June 22, 1999, issued by the Ministry of Finance, the Ministry of Trade, and the General Department of Customs, guiding the implementation of Decision No. 181/1998/QĐ-TTg dated September 21, 1998, of the Prime Minister on reducing import duties for goods produced in the Lao People's Democratic Republic.

During the implementation process, if there are difficulties, units are advised to report to the Ministry of Finance, the Ministry of Trade, and the General Department of Customs for timely research, guidance, and supplementation.