Circular 82/2012/tt-Btc: Guide Special Import Tariffs For Imported Goods Originating From The Kingdom Of Cambodia

Original Language Title: Thông tư 82/2012/TT-BTC: Hướng dẫn thuế nhập khẩu ưu đãi đặc biệt đối với hàng hoá nhập khẩu có xuất xứ từ Vương quốc Campuchia

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FINANCE MINISTRY
Number: 82 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 22, 2012

IT ' S SMART

Tax guidelines import special preferable goods to imported goods

It is from the Kingdom of Cambodia.

_____________________

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 details of some of the provisions of the export Tax Law, import tax. ()

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

It was directed by the Prime Minister in Public Affairs 404 /VPCP-QHQT on 19 January 2012; the agreement on the promotion of bilateral trade on 17 February 2012 between the Government of the Socialist Republic of Vietnam and the Royal Government of the United Kingdom. Cambodia;

On the recommendation of the Director of Tax Policy;

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

What? 1 . Apply scope

It is accompanied by this Information Catalogue of goods from the Kingdom of Cambodia imported into Vietnam with a special preferable import tax rate of 0% (Appendix I).

What? 2 . The applicable conditions apply the special preferable import tax rate of 0%

Imports of imported goods named in the Appendix to Appendix 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 Commodity (C/O form S) issued by the jurisdiction of the Kingdom of Cambodia;

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 this theoWise).

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. 05 /2012/TT-BCT On March 20, 2012, the Ministry of Commerce regulated the import by tariff quotas in 2012 and 2013 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 of imports outside the quota for dry tobacco leaves. No. 188 /2009/TT-BTC September 29, 2009, 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 61 /2006/TT-BTC June 29, 2006, and Digital News 16 /2011/TT-BTC 09/2/2011 of the Ministry of Finance amended, Supplements Digital 61 /2006/TT-BTC regulation of tax policy on goods of unprocessed agricultural goods made by the Vietnamese side of investment, growing in Cambodia importing water, if guaranteed regulatory conditions at Article 2 This is to apply a special 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 Vietnam ' s Socialist Republic of Vietnam. and the regional, international, which the two parties enter into the signing and do not count on the number of quotas stated in Annex III. Imports of grain, rice, and tobacco leaves for production, and exports are not included in the number of quotas listed on Appendix III.

What? 4 . Execution clause

1. This message came into effect from 17/02/2012 to the end of December 31, 2013, 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. The Kingdom of Cambodia.

2. For imports of imported goods that arise from February 17, 2012 meets eligible for the application of the special preferable import tax tax in this Wednesday but paid taxes with the higher tax rate reimbursable by the amount of tax arbitrate. deviate from the rules of the existing law.

3. This message repel No. 68 /2011/TT-BTC 18 May 2011 of the Ministry of Finance directed the import of special preferable tariffs on goods from Cambodia ./.

KT. MINISTER.
Chief.

(signed)

The dancer.