IT ' S SMART

Guidelines for import tax on goods items

is applied to the Vietnam-Laos import tax tax incentives

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Export Tax Law Base, Import Tax June 14, 2005;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government of the Government Regulation execs 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;

Implementation of the December 1, 2011 Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of Laos on the items applied to preferable tax tax tax tax (Lao-Laos 2012); and Italy. Direction of the Prime Minister at the 68634 /VPCP-QHQT on 5 November 2011 by the Government Office;

The Ministry of Finance guidance on import duties on the items applied to preferable tax rate tax on the Vietnamese-Lao import as follows:

What? 1. The portfolio of imported goods and the import of imported goods is not reduced.

1. The executive with this Smart Imports Portfolio is applied to a 50% reduction in the special preferable import tax rate at the special preferable Import Tax Schedule to implement the ASEAN Commodity Trade Agreement 2012-2014 (Expression) the ATIGA tax rate issued with the Digital Information 161 /2011/TT-BTC November 17, 2011 of the Minister of Finance (Appendix I). In Annex I, it is applicable to the Appendix I, which is not part of the ATIGA tax rate, and a 50% decrease in the tax rate of the applicable tax rate at the applicable tax rate (MFN tax expression) issued with the Digital Information. 157 /2011/TT-BTC November 14, 2011, of the Ministry of Finance. The standard tax rate at the ATIGA tax rate is higher than the regulation tax rate at the MFN tax rate, which applies 50% to the standard tax rate at the MFN tax rate.

2. The Executive Board of the Republic of China is not reduced to the import tax rate of the Republic of Laos 2012 (Appendix II).

What? 2. Goods applied to a 0% import tax rate

Imported goods from the Lao People's Democratic Republic of Laos (DPRK) are not part of the 02 stated categories at Article 1 This is to apply the tax rate tax rate of 0% (no percentage).

What? 3. The conditions for imported goods are imposed by 50% of the import tax rate and apply an import tax rate of 0%.

1. Goods imported to be applied to a 50% decrease in the rate of import tariff rate at 1 Article 1 and apply a 0% import tariff tax rate at Article 2 This message must fully meet the following conditions:

a) Import by customs documents registered with the customs authority since 1 January 2012.

b) The goods are imported and shipped directly from the country of Laos into Vietnam and there must be a Certificate of Commodity Goods (C/O form S) issued by the authority of the state-issued Lao states.

c) It is adopted by the pairs of doors outlined in Annex III issued by this message.

2. The amount of tax arbitrate between the tax number filed with the tax number according to the rate of import of the regulations at this level will be reimbursable.

What? 4. Goods impose tariff quota

1. Goods that apply tariff quotas under the 2012 Vietnam-Laos Agreement include: grain and rice of sorts; tobacco leaves and tobacco leaves, which are set in Appendix IV issued by this message.

2. Import tax tax on goods imposed on tariff quotas:

a) The imported goods are in the number of quotas stated in Annex IV issued by this message, which meets the terms of regulation at Clause 1 Article 3 of this and Article 2 of Digital. 44 /2011/TT-BCT On December 26, 2011, the Ministry of Commerce on March 26, 2011, on the import of tariffs under the 2012 tariff quota with an import tax rate of 0% for goods issued from the PDPA was imposed on a 0% import tax rate.

b) The case of imported goods located outside the number of import tariff quotas in 2012 was specified in Annex IV and meets the conditions of regulation at 1 Article 3 This information will exceed 50% tariff rate as specified at paragraph 1. This is a message to the items of Annex I.

c) The case of imported goods located outside the number of import tariff quotas in 2012 is specified in Annex IV and does not meet the regulation conditions at 1 Article 3 This is the excess that will apply the standard tax rate at the ATIGA tax expression. Or the standard tax rate at the MFN tax rate.

d) separately from the leaf of tobacco leaves and the leaf cigarette leaves to perform as follows:

-The case of tobacco tobacco and tobacco leaves imported in 2012 the number of import quotas stipulated at Annex IV but remained in the total amount of import tariff quotas in 2012 and guaranteed regulatory conditions in the prescribed texts. The law of Vietnam on customs quotas, the portion exceeds the standard tax rate at the MFN tax rate.

-The case of tobacco leaves and tobacco leaf flow exceeds the number of prescribed imports at Annex IV and exceeds the total amount of import tariff quotas in 2012 or does not guarantee regulatory conditions in Vietnam ' s law-breaking texts on limits. The tax tranche, the excess imposed on the quota tax rate on tobacco leaves and tobacco leaves, is in the Digital Information. 188 /2009/TT-BTC September 29, 2009, of the Ministry of Finance on the issuing of the import of goods and tax rates of import tax to apply the tariff quotas and relevant documents on the import tax rate to apply the tax quota of the Ministry of Finance.

What? 5. Performance Performance

1. This message came into effect from 1 January 2012 until the end of December 31, 2012.

2. This information replaces the Digital 80 /2009/TT-BTC April 22, 2009, the Ministry of Finance guidelines import import tax on imported goods from Laos.

3. This information will apply to the following years if the Agreement between the Government of Vietnam and Laos signed on 1 December 2011 is renewed.