Circular No. 82/2012/TT-BTC guiding special preferential import duties for goods imported from the Kingdom of Cambodia with Cambodian origin.

✦ 智能摘要

Circular No. 82/2012/TT-BTC stipulates special preferential import duties for goods imported from the Kingdom of Cambodia applicable to enterprises and individuals importing such goods. The preferential duty rate is 0% for certain specific items from February 17, 2012 to December 31, 2013.

适用范围

Enterprises and individuals importing goods with Cambodian origin.

要点

Goods enjoying the special preferential duty rate of 0% are those listed in the Catalogue certified by the competent authority of Cambodia and cleared through designated customs checkpoints, applicable from February 17, 2012 to December 31, 2013.
Imported goods exceeding quotas may be subject to either the special preferential duty rate or the general duty rate depending on the item and quantity imported.
Enterprises importing various types of rice and dried tobacco leaves supported by Vietnam for investment and cultivation in Cambodia are subject to a 0% duty rate.
Unprocessed agricultural products from Cambodia imported for production as raw materials in Vietnam also enjoy the special preferential duty rate of 0%.
Various types of rice and dried tobacco leaves re-exported or imported for production and processing for export are not counted against quotas.

🌐 本文件的社会影响

Positive impact: Reducing import costs for enterprises, enhancing bilateral trade between Vietnam and Cambodia.
Negative impact: May impose financial burdens on the state budget if the volume of imports exceeds quotas.
Enterprises benefit from the special preferential duty rate of 0%.
Individuals also have opportunities to purchase preferential items.
Impact on the trade balance between the two countries.

❓ 常见问题

Which list of goods enjoys the special preferential duty rate of 0%?

The list of goods originating from the Kingdom of Cambodia certified with Form S and cleared through designated customs checkpoints.

What import duty rates apply to goods exceeding quota limits?

If imports exceed quotas, rice varieties and dried tobacco leaves will be subject to either the special preferential duty rate or the general duty rate as currently prescribed. Other items may be subject to additional duty rates outside quotas.

Which enterprises are eligible for the 0% duty rate?

Enterprises importing various types of rice and dried tobacco leaves supported by Vietnam for investment and cultivation in Cambodia.

Are unprocessed agricultural products from Cambodia imported as raw materials eligible for the special preferential duty rate of 0%?

Yes, these goods are also subject to a 0% duty rate.

What items are included in the quota limits?

The quota limits include various types of rice and dried tobacco leaves. Other items are not counted against quotas if they are re-exported or imported for production and processing for export.

全文

CIRCULAR

Guidelines on Preferential Import Duties for Special Goods Imported from the Kingdom of Cambodia

có nguồn gốc từ Vương quốc Campuchia

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Pursuant to the Law on Export Tax and Import Tax 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 the Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax and Import Tax;;

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 Circular No. 404/VPCP-QHQT dated January 19, 2012; The Agreement on Promoting Bilateral Trade signed on February 17, 2012 between the Government of the Socialist Republic of Vietnam and the Royal Government of the Kingdom of Cambodia;

Considering the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular guiding preferential import duties for special goods imported from Cambodia.

Article 1. Scope of Application

Attached to this Circular is the List of goods originating from the Kingdom of Cambodia imported into Vietnam that are entitled to a preferential import duty rate of 0% (Annex I).

Article 2. Conditions for Applying the Preferential Import Duty Rate of 0%

Goods listed in the List of goods specified in Annex I attached to this Circular must meet the following conditions to be subject to a preferential import duty rate of 0%:

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 specified in the Agreement between the Government of the Socialist Republic of Vietnam and the Royal Government of the Kingdom of Cambodia (as per Annex II attached to this Circular).

Article 3Other Provisions

1. Goods subject to quotas specified in Annex III attached to this Circular, to be eligible for a preferential import duty rate of 0% (zero percent), must meet the conditions stipulated in Article 2 of this Circular and Article 2 of Circular No. 05/2012/TT-BCT dated March 20, 2012 of the Ministry of Industry and Trade regarding the importation under tariff quotas in 2012 and 2013 with a preferential import duty rate of 0% for goods originating from Cambodia. In case of exceeding the quota quantity, the import duty rate shall be applied as follows:

1.1. For all types of rice: apply the preferential import duty rate of ATIGA or the preferential import duty rate (MFN) or the general import duty rate according to current regulations.

1.2. For dried tobacco leaves:

a) In cases where the quantity of dried tobacco leaves imported exceeds the quota quantity specified in Annex III attached to this Circular but remains within the total quota limit and complies with the conditions stipulated in Vietnamese legal documents on tariff quotas, the excess portion shall be subject to the preferential import duty rate (MFN) as prescribed in the current preferential import duty schedule.

b) In cases where the quantity of dried tobacco leaves exceeds the quota quantity specified in Annex III attached to this Circular and falls outside the total quota limit, the import duty rate for dried tobacco leaves beyond the quota shall be applied according to Circular No. 188/2009/TT-BTC dated September 29, 2009 of the Ministry of Finance, which promulgates the list of goods and import duty rates applicable to tariff quotas and related documents on import duty rates for tariff quotas issued by the Ministry of Finance.

1.3. For unprocessed raw rice and dried tobacco leaves produced in Cambodia with support from Vietnamese enterprises and imported into Vietnam, such imports shall be carried out according to the current tax policy for unprocessed agricultural products produced in Cambodia with support from Vietnamese enterprises and imported into Vietnam, provided they comply with the conditions stipulated in Article 2 of this Circular.

2. Unprocessed agricultural products (excluding raw rice and dried tobacco leaves) produced in Cambodian provinces bordering 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 the tax policy 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 subject to a preferential import duty rate of 0% (zero percent).

3. Raw rice and dried tobacco leaves originating from Cambodia imported by Vietnamese enterprises for re-export to other markets shall be implemented according to the temporary import for re-export mechanism of the Socialist Republic of Vietnam and regional and international agreements to which both parties are signatories, and shall not be counted towards the quota quantities specified in Annex III. Imports of paddy and raw rice and dried tobacco leaves for processing and export shall also not be counted towards the quota quantities specified in Annex III attached to this Circular.

Article 4. Implementation Provisions

1. This Circular takes effect from February 17, 2012 until December 31, 2013, concurrently with the effective date of the Agreement on Promoting Bilateral Trade between the Government of the Socialist Republic of Vietnam and the Royal Government of the Kingdom of Cambodia.

2. For customs declarations for goods imported from February 17, 2012 that meet the conditions for applying the preferential import duty rate stipulated in this Circular but have already been taxed at a higher rate, the difference in tax shall be refunded according to current laws.

3. This Circular abolishes Circular No. 68/2011/TT-BTC dated May 18, 2011 of the Ministry of Finance guiding preferential import duties for goods originating from Cambodia./.