Circular 36/2012/tt-Btc: Guidance On Import Tax For The Goods Applied Import Tax Incentives Viet-Laos

Original Language Title: Thông tư 36/2012/TT-BTC: Hướng dẫn về thuế nhập khẩu đối với các mặt hàng được áp dụng ưu đãi thuế suất thuế nhập khẩu Việt – Lào

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Circulars about the import tax for the goods applied import tax incentives Viet-Laos _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government regulations detailing the implementation of some 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;
Implementation of the agreement on 01/12/2011 between the Government of the Socialist Republic of Vietnam and the Government of the people's Democratic Republic of Laos on the applied import tax incentives the Viet-Lao (Vietnam-Lao agreement 2012); and the direction of the Prime Minister at no. 8634/VPCP-QHQT on 05/11/2011 Office of Government;
The Ministry of finance guidelines on import tax for the goods applied import tax incentives-Laos as follows: article 1. Directory of imported goods are rising and tax imported goods not be tax reduction 1. Attached to this circular category imported goods be applied 50% import tax tariff special regulations in import tariff incentives in particular to implement the ASEAN goods trade agreement the period 2012-2014 (ATIGA Tax Schedule) attached to circular No. 161/2009/TT-BTC on November 17, 2011 of the Minister of Finance (annex I). The case of the goods specified in annex I attached to this circular is not Apparent in the ATIGA tax shall apply 50% import tax tariff preference regulations at the preferential import tariff (MFN tariff Schedule) attached to circular No. 157/2010/TT-BTC on 14/11/2010 of the Ministry of finance. Cases stipulated in the schedule of tax rates tax rates for higher tax levels ATIGA defined in Schedule shall apply MFN tariff reduction of 50% of the rate specified in Schedule tariff MFN.
2. Attached to this circular category imported goods not be reduced import tax incentives under the Vietnam-Lao agreement 2012 (annex II).
Article 2.  The goods applies a tariff of 0% import tax on imported goods originating from the people's Democratic Republic of Laos (Pdr) do not belong in the category 2 referred to in article 1 of this circular applies a tariff of 0% import tax (not percent).
Article 3. Conditions for imported goods apply 50% import tax rates and apply a tariff of 0% import duties 1. Imported goods to be applied 50% import tax rates stipulated in clause 1 article 1 and apply a tariff of 0% import tax defined in article 2 of this circular must meet the following conditions: a) imported under the customs declaration registered with Customs since 01/01/2012.
b) the goods are imported and shipped straight from Laos into Vietnam and to have a certificate of origin form S (C/O form S) issued by the competent authority of the country of Laos level as required.
c) Are adopted through the gate folder mentioned in annex III attached to this circular.
2. The amount of the tax disparity between the number of taxes already paid with tax calculated according to the tariff import tax regulations this circular will be refunded.
Article 4. Goods apply tariff quotas 1. Goods tariff quotas applicable under the Vietnam-Lao agreement 2012 include: paddy and rice; tobacco leaves and lemon leaf tobacco, are defined in annex IV attached to this circular.
2. imported tax for goods tariff quotas apply: a) the imported goods is in the amount of the quota referred to in annex IV attached to this circular, satisfy the conditions specified in paragraph 1 of article 3 of this circular and circular No. 44 2/2011/TT-BCT on 26/12/2011 of the Industry about the import under tariff quota in 2012, with the import tax rate of 0% for goods originating from the Republic of DCND Laos then applies a tariff of 0% import tariffs. 
b) where the goods imported outside the tariff quota quantity of imports by 2012 defined in annex IV and to meet the conditions specified in paragraph 1 of article 3 of this circular, the parts pass will apply a tariff reduction of 50% as specified in clause 1 1 of this circular for the items in annex I. 
c) where the goods imported outside the tariff quota quantity of imports by 2012 defined in Appendix IV and do not meet the conditions specified in paragraph 1 of article 3 of this circular, the parts pass will apply tax rates stipulated in the Tax Schedule specified in the tariffs or ATIGA Schedule tariff MFN.
d) particularly for tobacco leaf items and decorative leaf tobacco as follows:-where the amount of tobacco leaves and lemon leaf tobacco imports exceed the amount of the import quota by 2012 prescribed in annex IV but still lies in the total volume of import tariff quotas by 2012 and make sure the stipulated in the legal text of Vietnam about then the tariff quota applicable beyond the stipulated tariffs in Schedule tariff MFN.
-Where the amount of tobacco leaves and lemon leaf tobacco imported quantities exceed the provisions in annex IV and the total volume of tariff quotas and import in 2012 or not ensuring the conditions stipulated in the legal text of Vietnam about the tariff quota shall apply beyond the joint external tariff quotas for tobacco leaves and lemon leaf tobacco specified in circular No. 188/2009/TT-BTC dated 29/9/2009 of the Ministry of Finance on issuing the list of goods and the import tax to apply tariff quotas and the related text about the import tax to apply tariff quotas of the Ministry of finance.
Article 5. Effect 1. This circular has effect from the date of 01/01/2011 to 31/12/2012.
2. This circular replaces circular No. 80/2009/TT-BTC dated 22/4/2009 of the Ministry of Finance shall guide the import tax for imported goods originating from Laos.
3. This circular will apply for the next year if the agreement between the Government of Vietnam and Laos signed on 01/12/2011 was extend./.  

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