✦ Tóm lược thông minh
Circular No. 80/2009/TT-BTC guides the import tariff rates for goods with origin in Laos, applying a 50% reduction on the preferential special CEPT or MFN tariff rates for certain items and not applying to other items. Goods enjoying a 0% tariff rate must meet conditions regarding origin, transportation, and clearance through designated border gates.
Đối tượng áp dụng
Enterprises importing goods from Laos
Các điểm cốt lõi
- Enterprises importing goods with origin in Laos are eligible for a 50% reduction on the preferential special CEPT or MFN tariff rates for specific items.
- Goods not included in the preferential list will not be eligible for a reduced tariff rate.
- Goods imported from Laos and meeting all conditions may enjoy a 0% tariff rate.
- For goods subject to quota tariffs, if they exceed the quota, the excess will be subject to a different tariff rate.
- This Circular takes effect from January 1, 2009, replacing Decision No. 54/2008/QĐ-BTC.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing import costs for enterprises, enhancing bilateral trade between Vietnam and Laos.
- Negative impact: It may cause difficulties in managing quota tariffs for certain specific items such as tobacco.
❓ Câu hỏi thường gặp
Which goods are eligible for a 50% reduction in the tariff rate?
Goods listed under CEPT or applying the preferential MFN tariff rate will be eligible for a 50% reduction. (Article 1)
Can goods imported from Laos be exempted from tax entirely?
Yes, goods imported from Laos and meeting all conditions may enjoy a 0% tariff rate. (Article 2)
Which goods are not eligible for a reduced tariff rate?
Goods not included in the preferential list under this Circular will not be eligible for a reduced tariff rate. (Article 1)
Are there quota tariffs for goods imported from Laos?
Yes, certain items are subject to quota tariffs, and if they exceed the quota, they will be subject to a different tariff rate. (Article 4)
When does this Circular take effect?
This Circular takes effect from January 1, 2009, replacing Decision No. 54/2008/QĐ-BTC. (Article 5)
Toàn văn
CIRCULAR
Guidelines on the import tariff rate for goods imported from Laos with origin in Laos
_______________________________
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
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;
Based on the guidance of the Deputy Prime Minister of the Government as stated in Circular No. 768/VPCP-QHQT dated February 6, 2009 of the Government Office; the Agreement dated July 28, 2005, and the Agreement dated January 17, 2009 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 regarding goods subject to preferential tariff rates under the Vietnam-Laos Preferential Tariff Scheme;
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;
Based on the guidance of the Deputy Prime Minister of the Government as stated in Circular No. 768/VPCP-QHQT dated February 6, 2009 of the Government Office; the Agreement dated July 28, 2005, and the Agreement dated January 17, 2009 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 regarding goods subject to preferential tariff rates under the Vietnam-Laos Preferential Tariff Scheme;
The Ministry of Finance provides guidelines for implementing the preferential tariff rates for imports from Laos as follows:
Article 1. List of goods eligible for reduced tariffs and list of goods not eligible for reduced tariffs:
1. Attached hereto is the List of goods eligible for a 50% reduction in the tariff rate specified in the ASEAN Special Preferential Tariff (CEPT) Schedule for the period 2006-2013 issued together with Decision No. 36/2008/QD-BTC dated June 12, 2008 of the Minister of Finance (Annex I). For goods not included in the CEPT List, apply a 50% reduction in the Most-Favored-Nation (MFN) preferential tariff rate as stipulated in Decisions No. 106/2007/QD-BTC dated December 20, 2007; Decision No. 123/2008/QD-BTC dated December 26, 2008 of the Minister of Finance and subsequent amendments and supplements.
If the tariff rate for certain items under the CEPT is higher than the MFN preferential tariff rate specified in the current Preferential Import Tariff Schedule, apply a 50% reduction based on the MFN rate.
2. Attached hereto is the List of goods not eligible for reduced preferential tariff rates under the Vietnam-Laos Preferential Program (Annex II).
Article 2. Goods eligible for a 0% import tariff rate:
Goods imported from the Lao People's Democratic Republic that are not included in the two Lists mentioned in Article 1 of this Circular shall be eligible for a 0% import tariff rate (zero percent).
Article 3. Conditions for application:
1. Goods imported and eligible for the tariff rates specified in Point 1 of Article 1 and Article 2 of this Circular must meet the following conditions:
a) Imported through customs declarations registered with customs authorities from January 1, 2009 (For goods subject to quota tariff rates, the customs declarations must be registered with customs authorities from the date when Vietnamese legal regulations on quota tariff rates for goods of Lao origin imported in 2009 with a 0% import tariff rate take effect).
b) Goods must be directly imported and transported from the Lao People's Democratic Republic to Vietnam; and must have a Certificate of Origin in Form S (C/O form S) issued by the authorized authority of the Lao People's Democratic Republic according to the regulations.
c) 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 III).
2. The difference in tax amount between the tax already paid and the tax calculated at the tariff rate specified in this Circular will be refunded.
Article 4. Tariff quotas:
Goods subject to tariff quotas (Annex IV): In addition to meeting the conditions set out in Article 3 of this Circular, they must also fall within the total quantity of tariff quotas for imports in 2009 and comply with the conditions stipulated in Vietnamese legal regulations on tariff quotas. In cases where the quantity of imports exceeds the total quantity of tariff quotas for imports in 2009 or does not meet the conditions stipulated in Vietnamese legal regulations on tariff quotas, the excess quantity will be subject to a 50% reduction in the tariff rate as specified in Article 1 for goods listed in Annex I or the MFN preferential tariff rate for other goods subject to tariff quotas. Specifically, for tobacco leaves:
1. In cases where the quantity of tobacco leaves and tobacco stems imported exceeds the quantity specified in Annex IV but still falls within the total quantity of tariff quotas for imports in 2009 and complies with the conditions stipulated in Vietnamese legal regulations on tariff quotas, the excess quantity will be subject to the tariff rate specified in the current Preferential Import Tariff Schedule.
2. In cases where the quantity of tobacco leaves and tobacco stems imported exceeds the quantity specified in Annex IV and exceeds the total quantity of tariff quotas for imports in 2009 or does not comply with the conditions stipulated in Vietnamese legal regulations on tariff quotas, the excess quantity will be subject to the non-quota tariff rate for tobacco leaves and tobacco stems as specified in Decision No. 77/2006/QD-BTC dated December 29, 2006, and Decision No. 46/2007/QD-BTC dated June 6, 2007 of the Minister of Finance on the issuance of the List of goods and tariff rates for applying quota tariffs and related regulations on tariff rates for applying quota tariffs of the Minister of Finance.
Article 5. Effective Date:
This Circular shall take effect from January 1, 2009, and replace Decision No. 54/2008/QD-BTC dated July 15, 2008, of the Minister of Finance. This Circular shall apply to subsequent years if the Agreement between the Ministry of Industry and Trade of Vietnam and Laos signed on January 17, 2009, is extended./.
Văn bản gốc (PDF)
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Căn cứ 2
80/2009/TT-BTC
Circular No. 80/2009/TT-BTC guiding the import tariff rates for goods imported from Laos with origin in Laos
Expired
↓ Văn bản chịu tác động từ văn bản này
Dẫn chiếu 5
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