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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Circular special import tariffs for imported goods originating from the Kingdom of 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. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Bases direction of Prime at no. 404/VPCP-QHQT on 19/1/2012; The agreement on promoting bilateral trade signed on 17/2/2012 between the Government of the Socialist Republic of Vietnam and the Royal Government of the Kingdom of Cambodia;
Proposal 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 the Kingdom of Cambodia into Vietnam enjoys import tax special 0% (annex I).
Article 2. Conditions apply apply 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 competent authorities of the The Kingdom 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 the Kingdom of Cambodia (according to annex II attached to this private theoThông).
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 05/2012/TT-BCT on 20/3/2012 of the import provisions under the tariff quota in 2012 and 2013 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) specified in the schedule of the 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 as required in circular No. 188/2009/TT-BTC dated 29/9/2009 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 61/2006/TT-BTC on 29/6/2006 and circular No. 17/2011/TT-BTC on 09/2/2011 the Finance Ministry's revisions, supplements circular No. 61/2006/TT-BTC regulations on tax policy with regard to agricultural products unprocessed by the Vietnam investment support, growing 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 of paddy 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 17/02/2011 to 31/12/2013, 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 the Kingdom of Cambodia.
2. customs declaration for imported goods arising from 17/2/2011 meet eligible to apply tariff special import tariffs specified in this circular but has filed taxes with higher tax rates to be repaid the amount difference tax under the provisions of the current law.
3. This circular abolish circular No. 68/2009/TT-BTC on 18/5/2010 of the Ministry of Finance shall guide the special preferential import tariffs for goods originating from Cambodia.

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