Circular No. 68/2009/tt-Btc: Guide Special Import Tariffs For Imported Goods Originating From Cambodia

Original Language Title: Thông tư 68/2011/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. 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. 8489/VPCP-QHQT 16/11/2010 and no. 2861/VPCP-KTTH on 06/5/2011của Office of Government; The agreement on promoting bilateral trade signed on October 29, 2010 between the Ministry of industry and trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia;
The Ministry of finance towards the special preferential import tariffs for goods originating from Cambodia are as follows: article 1. Scope 1. Attached to this circular list of goods originating from the Kingdom of Cambodia into Vietnam enjoys import tax special 0% (not percent).
2. for cases of ensure eligible to apply a tariff special import tariffs specified in this circular but has filed taxes with higher tax rates will be processed the refund amount for tax disparity.
Article 2. Conditions apply to import goods are applied tariff special import tariffs to 0% (no percentage) specified in the list attached to this circular must meet the following conditions: 1. The certificate of origin form S (C/O form S) issued by the authorities of the Kingdom of Cambodia;
2. Clear the gate folder indicated in the agreement between the Ministry of industry and trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia (according to annex II attached to this private theoThông).
Article 3. Other provisions 1. Goods apply quotas (according to Appendix III attached to this circular), to enjoy a tariff special import tariffs to 0% (not percent) than to meet the conditions specified in article 2 of this circular to ensure the rules on quota under the guidance of Industry. Including the total quantified for paddy Exchange, rice, rice and the rate of Exchange from paddy rice output is 2 kg of paddy by 1 kg of rice. Case import exceeds the number of quota regulations will apply a tariff tariffs are as follows: 1.1. For paddy rice, item: import tax applied special CEPT tariff or 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 import regulations in Appendix III attached to this circular but still in total quotas to collectively and ensure the conditions under the guidance of the Ministry of industry and trade shall apply a tariff preferential import tariffs 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 import tax to apply tariff quotas and the related text about the import tax to apply tariff quotas of the Ministry of finance.
b) where the amount of dried tobacco leaves imported quantities exceed prescribed in Appendix III attached to this circular but is outside of the General quota levels levels under the guidance of Ministry of industry and trade shall apply a tariff preferential import tariffs in addition to the quota for tobacco leaves as required in circular No. 188/2009/TT-BTC dated 29/9/2009 of the Ministry of finance issued 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.
1.3. for rice, grains and dried tobacco leaves unprocessed by the Vietnam investment support, growing in Cambodia imports about Vietnam 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 (except rice, grains 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 dated 9/2/ 2011 Ministry of Finance's additional amendments to circular No. 61/3006/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 of paddy 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 and not counted in the number referred to in annex III. Import of paddy rice, and dried tobacco leaves to produce, export-processing is also not included in the amount stated in Appendix III attached to this circular.
Article 4. Effect 1. This circular has the effect at the same time be effective implementation of the agreement on promoting bilateral trade between the Ministry of industry and trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia is from 1/11/2010 onwards. Tax incentives for tariff quota quantity of paddy and rice, dried tobacco leaves of 2010 are applied from 01/11/2010 to 31/12/2010, of 2011 is applicable from 01/01/2011 to 31/12/2011.
2. Annuls decision No 8/2008/QD-BTC dated 30/1/2008 of the Minister of Finance on the import tax for imported goods originating from Cambodia.

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