This Decree stipulates the special preferential import tariff rates for goods from Cambodia and the conditions for application, effective from January 6, 2020 to December 31, 2020. The aim is to promote bilateral trade between Vietnam and Cambodia.
적용 범위
Taxpayers under the Law on Export Duties and Import Duties; Customs authorities, customs officers; Organizations and individuals with rights and obligations related to imported goods from Cambodia.
핵심 사항
- Goods imported from Cambodia listed in Appendix I shall be subject to a special preferential import tariff rate of 0%.
- Unprocessed rice and tobacco leaves imported within the quota specified in Appendix II shall also enjoy a special preferential import tariff rate of 0%.
- Agricultural products produced by Vietnamese enterprises investing and growing in Cambodia and imported back to Vietnam shall be governed by current regulations.
- The import quota for unprocessed rice and tobacco leaves is 300,000 tons of rice and 3,000 tons of tobacco leaves annually.
- Goods shall be cleared through the border gates listed in Appendix III.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for businesses and people, promoting bilateral trade between Vietnam and Cambodia.
- Negative impact: It may exert pressure on domestic supply for certain agricultural products if imports exceed the quota.
❓ 자주 묻는 질문
Which types of goods are eligible for the special preferential tariff rate?
Goods originating from Cambodia listed in Appendix I, specifically unprocessed rice and tobacco leaves according to the quota specified in Appendix II.
What import quotas apply?
Rice: 300,000 tons; Unprocessed tobacco leaves: 3,000 tons annually.
What are the conditions for enjoying the special preferential tariff rate?
Possession of a Certificate of Origin Form S issued by the authorized authority of Cambodia and clearance through the border gates listed in Appendix III.
How are agricultural products from Cambodia imported?
If Vietnamese enterprises invest and grow in Cambodia, they shall follow current regulations; agricultural products imported by Vietnamese enterprises for re-export shall operate under the temporary import for re-export mechanism.
When does this Decree take effect?
From January 6, 2020 to December 31, 2020.
전문
|
THE GOVERNMENT Number:92/2019/NĐ-CP |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness Hanoi, November 20, 2019 |
DECREE
Special Preferential Import Tariff Schedule for Implementing
The Bilateral Trade Facilitation Agreement between
The Government of the Socialist Republic of Vietnam and
The Government of the Kingdom of Cambodia for the period 2019-2020
||| Pursuant to the Law on Organization of the Government dated June 19, 2015;
Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;
Pursuant to the Customs Law dated June 23, 2014;
Pursuant to the Law on Tax Administration dated November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012;
Pursuant to the ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;
Pursuant to the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia dated February 26, 2019;
At the proposal of the Minister of Finance;
The Government promulgates the Decree on the Special Preferential Import Tariff Schedule for Implementing the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia (hereinafter referred to as the Kingdom of Cambodia) for the period 2019-2020.
Article 1. Scope of Regulation
This Decree stipulates the special preferential import tariff rates for implementing the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia signed in Phnom Penh, Cambodia on February 26, 2019 (hereinafter referred to as the Vietnam-Cambodia Trade Facilitation Agreement for the period 2019-2020) and the conditions for enjoying the special preferential import tariff rates under the Vietnam-Cambodia Trade Facilitation Agreement for the period 2019-2020.
Article 2. Applicability
1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.
2. Customs authorities, customs officers.
3. Organizations and individuals having rights and obligations related to imported goods originating from the Kingdom of Cambodia.
Article 3. List of imported goods eligible for special preferential import tariff rates; list of imported goods under tariff quotas originating from the Kingdom of Cambodia and list of pairs of border gates permitted to clear goods according to the Vietnam-Cambodia Trade Facilitation Agreement for the period 2019-2020.
Announced together with this Decree:
1. Appendix I - List of goods originating from the Kingdom of Cambodia imported into Vietnam eligible for special preferential import tariff rates.
2. Appendix II - List of imported goods under tariff quotas originating from the Kingdom of Cambodia.
3. Appendix III - List of pairs of border gates permitted to clear goods according to the Vietnam-Cambodia Trade Facilitation Agreement for the period 2019-2020.
Article 4. Special Preferential Import Tariff Rates and Conditions for Applying the Special Preferential Import Tariff Rate of 0%
1. Imported goods originating from the Kingdom of Cambodia listed in the Goods List specified in Appendix I attached hereto shall be subject to the special preferential import tariff rate of 0%.
2. Conditions for goods referred to in Clause 1 of this Article to be subject to the special preferential import tariff rate of 0% are as follows:
- Having a Certificate of Origin Form S issued by the competent authority of the Kingdom of Cambodia.
- Cleared through the pairs of border gates specified in Appendix III attached hereto.
Article 5. Tariff Rates and Quotas for Rice and Unprocessed Tobacco Leaves Imported from the Kingdom of Cambodia
1. Rice and unprocessed tobacco leaves listed in Appendix I, meeting the conditions stipulated in Article 4 of this Decree and the regulations of the Ministry of Industry and Trade on importing under tariff quotas for the period 2019-2020, shall enjoy the special preferential import tariff rate of 0% within the quantity limit specified in Appendix II attached hereto.
2. For rice: In case rice is imported beyond the quota quantity specified in Appendix II attached hereto (referred to as over-quota imports), the quantity of over-quota imports shall be subject to the special preferential import tariff rate of ATIGA (if it meets the conditions stipulated in Decree No. 156/2017/NĐ-CP dated December 27, 2017 of the Government on the Special Preferential Import Tariff Schedule of Vietnam for Implementing the ASEAN Trade in Goods Agreement for the period 2018-2022) or the Most-Favored-Nation (MFN) tariff rate stipulated in Decree No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing certain provisions of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods and Absolute Tariffs, Compound Tariffs, and Non-Tariff Import Quota Tariffs (hereinafter referred to as Decree No. 125/2017/NĐ-CP) and any subsequent amendments and supplements (if any).
3. For unprocessed tobacco leaves:
a) In case the quantity of unprocessed tobacco leaves imported exceeds the quota quantity specified in Appendix II attached hereto but still falls within the total national quota and complies with the conditions stipulated in the legal regulatory documents of Vietnam regarding tariff quotas, the quantity of over-quota imports shall be subject to the MFN tariff rate stipulated in Decree No. 125/2017/NĐ-CP and any subsequent amendments and supplements (if any).
b) In case the quantity of over-quota imports specified in point a of this clause exceeds the total national quota, the over-quota import quantity shall be subject to the non-quota import tariff rate for unprocessed tobacco leaves as stipulated in Decree No. 125/2017/NĐ-CP and any subsequent amendments and supplements (if any).
Article 6. Agricultural products
1. Unprocessed agricultural products produced by Vietnamese enterprises invested and grown in Cambodia imported to Vietnam shall be subject to the current laws on export tax and import tax.
2. For agricultural products originating from Cambodia imported by Vietnamese enterprises for re-export to other markets, they shall be implemented according to the temporary importation for re-export mechanism of the Socialist Republic of Vietnam Government and regional and international agreements to which both parties have signed.
3. The quantity of agricultural products imported under Clause 1 and Clause 2 of this Article shall not be counted towards the quota specified in Appendix II issued together with this Decree.
Article 7. Implementation Organization
1. This Decree takes effect from January 6, 2020 until December 31, 2020.
2. For customs declarations of goods listed in Appendix I issued together with this Decree registered from February 26, 2019 to before the date this Decree takes effect, if they meet the conditions to enjoy the preferential tariff rate specified in this Decree and have paid taxes at a higher rate, then the excess tax paid will be handled by the customs authority according to the law on tax administration.
3. During implementation, if related documents referred to in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.
4. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairmen of provincial people's committees directly under the central government, and relevant organizations and individuals are responsible for implementing this Decree./.
|
Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, and agencies under the Government; - Provincial People's Councils, People's Committees of centrally governed cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - National Assembly's Ethnic Council and its committees; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Vietnam Fatherland Front Central Committee; - Central Agencies of Social Organizations; - VPCP: Chief of Office, Deputy Chiefs of Office, Assistant to the Prime Minister, General Director of the Information Portal, Departments, Bureaus, subordinate units, Official Gazette; - To be filed: VT, KTTH(2)110
|
PRIME MINISTER PRIME MINISTER (Signed) Nguyen Xuan Phuc |
Appendix I
LIST OF AGRICULTURAL PRODUCTS ORIGINATING FROM CAMBODIA IMPORTED INTO VIETNAM TO ENJOY SPECIAL PREFERENTIAL IMPORT DUTY RATES
(Attached to Decision No. 3A/2019/NĐ-CP
dated November 11, 2019 of the Government)
|
Serial number |
Product code |
Description of Goods |
|
01.05 |
Live poultry, including various types of chickens of the species Gallus domesticus, ducks, geese, turkeys, and pheasants. |
|
|
- Weight not exceeding 185 grams: |
||
|
0105.11 |
- - Chickens of the species Gallus domesticus: |
|
|
1 |
0105.11.90 |
Other |
|
0105.99 |
- - - Other |
|
|
2 |
0105.99.20 |
Other ducks and geese |
|
02.07 |
Meat and edible offal of poultry of heading 01.05, fresh, chilled, or frozen. |
|
|
- Of chickens of the species Gallus domesticus. |
||
|
3 |
0207.11.00 |
- - Not cut into pieces, fresh or chilled |
|
4 |
0207.12.00 |
- - Not cut into pieces, frozen |
|
5 |
0207.13.00 |
- - Cut into pieces and offal after slaughter, fresh or chilled |
|
0207.14 |
- - Cut into pieces and offal after slaughter, frozen: |
|
|
6 |
0207.14.10 |
Wings |
|
7 |
0207.14.20 |
- - - Thighs |
|
8 |
0207.14.30 |
Liver |
|
Other: |
||
|
9 |
0207.14.91 |
- - - - Meat that has been deboned or separated from bones by mechanical means |
|
10 |
0207.14.99 |
Other |
|
08.05 |
Fruits belonging to the citrus family, fresh or dried. |
|
|
0805.50 |
- Golden oranges (Citrus limon, Citrus limonum) and green oranges (Citrus aurantium, Citrus latifolia): |
|
|
11 |
0805.50.10 |
- - Golden oranges (Citrus limon, Citrus limonum) |
|
12 |
0805.50.20 |
- - Green oranges (Citrus aurantium, Citrus latifolia) |
|
13 |
0805.90.00 |
- Other |
|
10.06 |
- Brown rice: |
|
|
1006.10 |
- - Hom Mali rice |
|
|
14 |
1006.10.10 |
- - Seedlings |
|
15 |
1006.10.90 |
- Paddy: |
|
1006.20 |
Sugarcane or beet sugar and chemically pure sucrose, solid. |
|
Serial number |
Product code |
Description of Goods |
|
16 |
1006.20710 |
--Hom Mali rice |
|
17 |
1006.20.90 |
- - Other |
|
16.02 |
Meat and meat offal after slaughter or bleeding, prepared or preserved otherwise. |
|
|
1602.10 |
- Prepared meat: |
|
|
18 |
1602.10.10 |
- - Containing pork, packed in airtight containers for retail sale |
|
19.05 |
Bread, pastry, baked goods, cookies, and similar products, with or without cocoa; communion wafers, gelatin capsules used in the pharmaceutical industry, sealing wafers, crackers, and similar products. |
|
|
1905.90 |
- Other: |
|
|
19 |
1905.90.30 |
- - Cakes |
|
20 |
1905.90.80 |
- - Other crispy food products with flavorings |
|
21 |
1905.90.90 |
- Paddy: |
|
24.01 |
Unmanufactured tobacco; waste of tobacco leaves. |
|
|
2401.10 |
- Unstemmed tobacco leaves: |
|
|
22 |
2401.10.10 |
- - Virginia type, air-dried (cured) |
|
23 |
2401.10.20 |
- - Virginia type, other than air-cured |
|
24 |
2401 10.40 |
- - Burley type |
|
25 |
2401.10.50 |
- - Other, air-dried |
|
26 |
2401.10.90 |
- Paddy: |
|
2401.20 |
- Tobacco leaves, partially or wholly stripped: |
|
|
27 |
2401.20.10 |
- Virginia type, air-dried |
|
28 |
2401.20.20 |
- - Virginia type, other than air-cured |
|
29 |
2401.20.30 |
- - Oriental type |
|
30 |
2401.20.40 |
- - Burley type |
|
31 |
2401.20.50 |
- - Other, air-dried |
|
32 |
2401.20.90 |
- Paddy: |
Q Appendix II
MỤC CÁC MẶT HÀNG Imported goods
®H®^W/^lCH customs duty with origin from campuchia
pursuant to Decision No. 3&/2019/NĐ-CP
dated AO thảng 11 year 2019 of Chỉnh phủ)
|
Serial number |
Product code |
Description of Goods |
Determination |
ưựng |
|
Year 2019 |
Year 2020 |
|||
|
I |
10.06 |
Rice |
300,000 tons of rice |
300,000 tons of rice |
|
1006.10 |
- - Hom Mali rice |
|||
|
1 |
1006.10.10 |
- For planting purposes |
||
|
2 |
1006.10.90 |
- Paddy: |
||
|
1006.20 |
Sugarcane or beet sugar and chemically pure sucrose, solid. |
|||
|
3 |
1006.20.10 |
- Raw sugar without added flavoring or coloring: |
||
|
4 |
1006.20.90 |
- Paddy: |
||
|
II |
24.01 |
Unmanufactured tobacco; waste of tobacco leaves. |
3,000 tons |
3,000 tons |
|
2401.10 |
- Unstemmed tobacco leaves: |
|||
|
5 |
2401.10.10 |
- - Virginia type, air-cured (flue-cured) |
||
|
6 |
2401.10.20 |
- - Virginia type, other than air-cured |
||
|
7 |
2401.10.40 |
- - Burley type |
||
|
8 |
2401.10.50 |
- - Other types, air-cured (flue-cured) |
||
|
9 |
2401.10.90 |
- Paddy: |
||
|
2401.20 |
- Manufactured tobacco leaves, partly or wholly stemmed: |
|||
|
10 |
2401.20.10 |
- Virginia type, air-dried |
||
|
11 |
2401.20.20 |
- - Virginia type, other than air-cured |
||
|
12 |
2401.20.30 |
- - Oriental type |
||
|
13 |
2401 20 40 |
- - Burley type |
||
|
14 |
2401.20.50 |
- - Other types, air-cured (flue-cured) |
||
|
15 |
2401.20.90 |
- Paddy: |
Note: Conversion ratio: 02 kg of paddy = 01 kg of rice
Appendix III
QỤC CẨC CẶP CỬA KHẨU
QÚAN CÁC MẶT HÀNG HƯỞNG 优待
ỎA THUẬN VIỆT NAM - CAMPUCHIA
em theo Decision No. âĩ, /2019/NĐ-CP
dated >10 month 11 year 2019 of Chính phủ)
|
Serial number |
Vietnamese side • |
Cambodian side |
|
1 |
Lệ Thanh (Gia Lai Province) |
Ou Ya Dav (Ratanakiri Province) |
|
2 |
Bu Prăng (Đắk Nông Province) |
Dak Dam (Mondulkiri Province) |
|
3 |
Đắk Peur (Đắk Nông Province) |
Nam Lear (Mondulkiri Province) |
|
4 |
Hoa Lư (Bình Phước Province) |
Trapeang Sre (Kratie Province) |
|
5 |
Hoàng Diệu (Bình Phước Province) |
Lapakhe (Mondulkiri Province) |
|
6 |
Lộc Thịnh (Bình Phước Province) |
Tonle Cham (Tboung Khmum Province) |
|
7 |
Mộc Bài (Tây Ninh Province) |
Bavet (Svay Rieng Province) |
|
8 |
Xa Mát (Tây Ninh Province) |
Trapeang Plong (province Tboung Khmum) |
|
9 |
Chàng Riệc (Tây Ninh Province) |
Da (Tboung Khmum Province) |
|
10 |
Kà Tum (Tây Ninh Province) |
Chan Mul (Tboung Khmum Province) |
|
11 |
Phước Tân (Tây Ninh Province) |
Bosmon (Svay Rieng Province) |
|
12 |
Vạc Sa (Tây Ninh Province) |
Doun Rodth (Tboung Khmum Province) |
|
13 |
Bình Hiệp (Long An Province) |
Prey Vor (Svay Rieng Province) |
|
14 |
Vàm Đồn (Long An Province) |
Sre Barang (Svay Rieng Province) |
|
15 |
Mỹ Quý Tây (Long An Province) |
Samrong (Svay Rieng Province) |
|
16 |
Dinh Bà (Dong Thap Province) |
Banteay Chakrey (Prey Veng Province) |
|
17 |
Thường Phước (Dong Thap Province) |
Koh Roka (Prey Veng Province) |
|
18 |
Sở Thượng (Dong Thap Province) |
Koh Sampov (Prey Veng Province) |
|
19 |
Vĩnh Xương (An Giang Province) |
Ka-Orm Samnor (Kandal Province) |
|
20 |
Tịnh Biên (An Giang Province) |
Phnom Den (Takeo Province) |
|
21 |
Khánh Bình (An Giang Province) |
Chrey Thom (Kandal Province) |
|
22 |
Vĩnh Hội Đông (An Giang Province) |
Kampong Krosang (Takeo Province) |
|
23 |
Hà Tiên (Kiên Giang Province) |
Prek Chak (Kampot Province) |
|
24 |
Giang Thành (Kiên Giang Province) |
Ton Hon (Kampot Province) |
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