IT ' S SMART

Special preferable import tax guidance on

Imported goods from Cambodia.

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Export Tax Law Base, Digital Import Tax 45 /2005/QH11 14/06/2005;

The French base signs and makes international agreements. 33 /2007/PL-UBTVQH11 April 20, 2007;

Base of Protocol 87 /2010/NĐ-CP 13/08/2010 The government rules out the implementation of some of the provisions of the export Tax Law, Import Tax;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

The United States Agreement on promoting bilateral trade on 26 December 2013 between the Government of the Socialist Republic of Vietnam and the Royal Government of Cambodia;

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a special preferable import tax on imported goods from Cambodia.

What? 1. Range applicable

It is accompanied by this Information Catalogue of goods from Cambodia imported into Vietnam that is entitled to 0% special preferable import tax rate (Appendix I).

What? 2. The condition of applying the preferable import tax rate 0%

Imported goods named in the Prescribed Merchandise at Annex I with this Notice apply a special preferable import tax tax rate 0% must meet the following conditions:

1. There is a Certificate of Modelling Goods (C/O form S) issued by the jurisdiction of the Cambodian authorities.

2. Through the pairs of doors stated in the Agreement between the Government of the Socialist Republic of Vietnam and the Royal Government of Cambodia (by Appendix II issued by this message).

What? 3. Different regulation

1. Goods that apply the quotas stated at Annex III issued by this Notice, to enjoy a special preferable import tax rate of 0% (not percentage) that must meet regulatory conditions at Article 2 of this Smart and Article 2 of the Number. 09 /2014/TT-BCT 24/2/2014 of the Ministry of Commerce regulates the import under the 2014 and 2015 tariff quotas with an import tax rate of 0% for goods from Cambodia. The import case exceeds the number of regulatory quota that will apply the import tax rate to the following:

1.1. For all kinds of rice items: the application of tax tax rates import special preferable ATIGA or preferable import tax rate (MFN) or standard import tariff tax rate according to current regulation.

1.2. For the dry tobacco side:

a) The case of imported dry tobacco leaves exceeds the number of prescribed import quotas at Annex III issued by this Notice but remains in the total quota level and ensures regulatory conditions in the written law of the law of the United States. Vietnam on the tariff quotas, the excess imposed on the preferable import tariff (MFN) tax rate (MFN) imposed on the applicable import tax rate.

b) The dry case of tobacco leaves exceeds the number of prescribed import quotas at Annex III issued by this Notice and is outside the total quota limit that applies the tax rate tariff rate outside the quota for dried tobacco leaves in accordance with the rules. No. 111 /2012/TT-BTC July 4, 2012 of the Ministry of Finance issued a portfolio of goods and import tax rates to apply tariff quotas and relevant documents on import tax rates to apply the Department of Finance's tariff quotas.

1.3. For the amount of grain and tobacco leaves unprocessed by the Vietnamese side, the cultivation of Cambodia in Cambodia is carried out by the current regulation of tax policy on agricultural goods that have not yet been processed by the Vietnamese side. It ' s an investment, growing in Cambodia, importing water.

2. Aviation for unprocessed agricultural goods (except for the goods of rice and dried tobacco leaves) as Vietnamese businesses support investment, planted in the provinces of Cambodia bordering Vietnam ' s border imports to make raw materials produce goods in Vietnam. Metrics of Digital 201 /2012/TT-BTC November 16, 2012 and Digital News 81 /2013/TT-BTC June 19, 2013 of the Ministry of Finance amended, the Digital Information plugin 201 /2012/TT-BTC November 16, 2012, the Ministry of Finance guidelines for tax policy guidelines for unprocessed agricultural goods made by the Vietnamese investment, planted in Cambodia on imports of water, in order to ensure regulatory conditions in Article 2 of these investments are imposed on a tax rate. Preferable import tax rate 0% (zero percent).

3. For the rice items of the kind and dry tobacco leaves that are exported from Cambodia by Vietnamese businesses imported to Vietnam to re-export to other markets implemented by the re-entry mechanism of the Government of the Socialist Republic of Vietnam. The South and the Regional Agreed, the international that the two sides joined and did not count on the number of quotas stated in Annex III. Imports of grains and leaves of dried tobacco to produce, exporting the export also does not count on the number of quotas stated at Annex III issued by this Information.

What? 4. Terms of execution

1. This message came into effect from 1 January 2014 to the end of December 31, 2015, at the same time the implementation of the Agreement on the promotion of bilateral trade between the Government of the Socialist Republic of Vietnam and the Imperial Government. Cambodia. For the goods imported by a quota indicated by the Appendix III it applies from 24 February 2014 to the end of December 31, 2015.

2. For the imports of goods imported by the goods raised at Annex I registered from 1 January 2014 responding to eligible tax rates of preferable preferable import tax rates in this Smart, but paid tax at a higher rate of tax in the United States. reimbursate the amount of tax arbitrate in accordance with the provisions of the tax management law ./.