Circular 80/2009/tt-Btc: Guide To Tax Imported Goods Originating From Laos

Original Language Title: Thông tư 80/2009/TT-BTC: Hướng dẫn thuế suất thuế nhập khẩu đối với hàng hoá nhập khẩu có xuất xứ từ Lào

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Circular import tax for imported goods originating from Laos _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export taxes, import tax of 45/2005/QH11 on 14/6/2005;
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 Deputy Prime Minister in letter No. 768/VPCP-QHQT on 6/2/2009 by Office of Government; The agreement on 28 July 2005, the agreement on 17/1/2009 between the Ministry of industry and trade of Vietnam and the country of Laos Industry about the applied import tax incentives-Laos;
The Ministry of Finance shall guide the implementation of the import tax incentives-Laos as follows: article 1. The list of goods import tax reductions and incentives imported goods not be tax rebate: 1. Attached to this circular import goods catalog falling 50% import tax rates stipulated in a special tariff CEPT of ASEAN countries for the 2006-2013 period attached to decision No 36/2008/QD-BTC dated 12/6/2008 by the Minister of Finance ( Appendix I). The case of the goods does not list CEPT then apply 50% reduced preferential tariff (MFN) issued under the decision No. 106/2007/QD-BTC dated 20/12/2007; Decision No. 130/2004/QD-BTC dated 26/12/2008 of the Ministry of finance and the Minister decides to amend and supplement.
If the tax rates of a number of items under the CEPT tariff rates higher than MFN provisions of preferential import tariff shall apply to the current 50% reduction under the MFN tariff.
2. Attached to this circular are not goods catalog falling import tax incentives under the program incentives Vietnam-Laos (Appendix II).
Article 2. Goods are entitled to a tariff of 0% import tax: imported goods originating from Laos does not belong in category 2 referred to in article 1 of this circular are entitled to a tariff of 0% import tax (not percent).
Article 3. Conditions apply: 1. the imported goods be applied import tax rates stipulated in point 1 article 1 and article 2 to this circular must meet the following conditions: a) imported under customs declaration registered with the customs authority since 1/1/2009 (Private goods list apply tariff quotas taken for customs declarations registration with the Customs since the writing by-laws law of Vietnam on the tariff quota for goods originating from Laos imports in 2009 with 0% import tax rates in effect enforced);
b) the goods are imported and shipped straight from Laos into Vietnam; Have a certificate of origin form S (C/O form S) issued by the competent authorities of Laos level as required.
c) clear the gate mentioned in the agreement between the Socialist Republic of Vietnam Ministry of industry and trade and the Ministry of industry and commerce the country of Laos (annex III).
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. Tariff quotas: goods apply tariff quotas (annex IV): to enjoy import tax tariff provisions of this circular in addition to satisfying the conditions of article 3 of this circular must be in the total volume of tariff quotas and import in 2009 and ensure the conditions stipulated in the legal text of the tariff quotas on Vietnam. Imported cases beyond the total volume of import tariff quotas of 2009 or does not guarantee the conditions stipulated in the legal text of the tariff quotas on Vietnam then the pass will apply a tariff reduction of 50% as specified in article 1 with respect to the items in annex I or tariff preference MFN for items in an other tariff quotas apply. Private tobacco items as follows: 1. where the amount of tobacco leaves and lemon leaf tobacco imports exceed the amount of import regulations in annex IV but still lies in the total volume of tariff quotas and import in 2009 and ensure the conditions stipulated in the legal text of Vietnam about the tariff quota shall apply beyond the tax section import regulations at the preferential import tariff.
2. 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 2009 or does not guarantee 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 leaves smoking the leaves provided for in decision No 77/2006/QD-BTC dated December 29, 2006, decision No. 46/2007/QD-BTC dated 6/6/2007 of the Minister 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 Minister of finance.
Article 5. Effect: this circular effect since 1/1/2009 and replaces decision No 54/2008/QD-BTC dated 15/7/2008 of the Minister of finance. This circular will apply for the next year if A deal between the two Industry Vietnam and Laos signed on 17/1/2009 be extended./.

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