Circular 40/2014/tt-Btc: Guide Special Import Tariffs For Imported Goods Originating From Cambodia

Original Language Title: Thông tư 40/2014/TT-BTC: Hướng dẫn thuế nhập khẩu ưu đãi đặc biệt đối với hàng hoá nhập khẩu có xuất xứ từ Campuchia

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Circular special import tariffs for imported goods originating from Cambodia _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import tax of 45/2005/QH11 on June 14, 2005;

Basing the Ordinance signed and implemented international agreements No. 33/2007/PL-UBTVQH11 on 20/4/2007;

Pursuant to Decree No. 87/2010/ND-CP on 13/08/2010 from the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;

Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;

Basing the agreement on promoting bilateral trade signed on 26/12/2013 between the Government of the Socialist Republic of Vietnam and the Royal Government of Cambodia;

At the suggestion of the Director of Tax policy, the Minister of Finance issued circulars special import tariffs for imported goods originating from Cambodia.

Article 1. Scope attached herewith the list of goods originating from Cambodia into Vietnam enjoys import tax special 0% (annex I).

Article 2. Conditions apply to import tax special 0% imported goods named in the list of goods defined in annex I attached to this circular is applicable import tax tariff special 0% must meet the following conditions: 1. The certificate of origin form S (C/O form S) issued by the authorities of Cambodia.

2. Clear the gate folder indicated in the agreement between the Government of the Socialist Republic of Vietnam and the Royal Government of Cambodia (according to annex II attached to this circular).

Article 3. Other provisions 1. Goods apply quotas referred to in annex III attached to this circular, to enjoy a tariff special import tariffs to 0% (not percent) must meet the conditions specified in article 2 of this circular and circular No. 2 09/2014/TT-BCT on 24/2/2014 of regulating the imports under tariff quotas by 2014 and 2015 with the import tax rate of 0% for goods originating from Cambodia. Case import exceeds the number of quota regulations will apply a tariff tariffs are as follows: 1.1. For the rice: commodity tax taxes imported special ATIGA or tariff preferential import tariff (MFN) tariff or tariffs under the common regulations.

1.2. for items to dry tobacco leaves: a) the case number of dried tobacco leaves imported exceeded the number of the import quotas provided for in annex III attached to this circular but still in total quotas to collectively and ensure the conditions stipulated in the legal text of Vietnam about the tariff quota shall apply beyond the part of the tax tariff preferential imports (MFN) provisions in the tariff Schedule import tax incentives.

b) where the amount of dried tobacco leaves beyond the amount of the import quotas provided for in annex III attached to this circular and is outside of the quota levels applicable import tax tariff outside the quota for dried tobacco leaves in accordance with circular No. 111/2012/TT-BTC on 4/7/2012 of the Ministry of Finance issued the list of the goods and the tax the import tax rates to apply tariff quotas and the related text about the import tax to apply tariff quotas of the Ministry of finance.

1.3. for items for rice and dried tobacco leaves unprocessed by the Vietnam investment support, growing in Cambodia imports about Vietnam done according to the current rules on tax policy with regard to agricultural products unprocessed by the Vietnam investment support planting in Cambodia imports about water.

2. unprocessed agricultural goods (excluding items for rice and dried tobacco leaves) by Vietnam enterprises investment support, grown in the province of Cambodia borders Vietnam imported as raw materials to produce goods in Vietnam in the scope of the circular No. 201/2011/TT-BTC dated 16/11/2012 and circular No. 81/2013/TT-BTC on 19/6/2013 the Finance Ministry's revisions, supplements circular No. 201/2011/TT-BTC dated 16/11/2012 of the Ministry of Finance tax policy guidelines for unprocessed agricultural products due to the support of Vietnam, growing investment in Cambodia imports about water, if guaranteed the conditions specified in article 2 of this circular shall apply a tariff special import tariffs to 0% ( not percent).

3. for items for rice and dried tobacco leaves originating from Cambodia due to the import of Vietnam business Vietnam for re-export going other markets follow the mechanism to temporarily enter the re-export of the Government of the Socialist Republic of Vietnam and the regional agreements International, which both parties signed and does not count towards the quota quantities referred to in annex III. Import for rice and dried tobacco leaves to manufacture, export processing also does not count towards the quota quantities referred to in annex III attached to this circular.

Article 4. Terms of implementation 1. This circular has effect from 1/01/2014 to 31/12/2015, at the same time be effective implementation of the agreement on promoting bilateral trade between between the Government of the Socialist Republic of Vietnam and the Royal Government of Cambodia. Particularly for goods imported under the quotas referred to in annex III attached to this circular apply from 24/2/2014 to 31/12/2015.

2. With regard to the declarations of goods imports of goods listed in annex I registered from 01/01/2014 to meet eligible to enjoy preferential import tax in particular provisions of this circular but has filed taxes with higher tax rates to be repaid the amount difference tax under the provisions of the law of tax management./.

 

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