A decision on the tariffs for imported goods originating from Cambodia _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to the law the export tax, import tax of 45/2005/QH11 on Jun. 14, 2005;
        Pursuant to Decree No. 86/2002/ND-CP on 05/11/2002 of government functions, tasks, powers and organizational structure of ministries, ministerial agencies;
        Pursuant to Decree No. 77/2003/ND-CP dated 01/07/2003 by the Government on the tasks, powers and organization of the Ministry of finance;
       The base article 11 of Decree 149/2005/ND-CP on 08/12/2005 detailing the Government's enforcement of export tax, import tax;
       Bases direction of Prime in the No. 44/TTg-QHQT on 18/8/2006 of Prime; The agreement signed on 22/08/2006 between the Ministry of trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia on the agricultural commodities have made Cambodia enjoy import tax incentives Vietnam 0%;
At the suggestion of the Director of the tax policy.
Article 1 DECISION. Attached to this decision listing agricultural products originating from the Kingdom of Cambodia into Vietnam are entitled to preferential import tax 0% (not percent), applied for the Declaration of imported goods to register with the Customs since 1/9/2006. For the case of guarantee are eligible to apply tax rates stipulated in this decision but has filed taxes with higher tax rates will be processed the refund amount for tax disparity.
Article 2. Imported goods are applied import tax rate of 0% (no percentage) specified in the list attached to this decision must meet the following conditions:-Have certificate of origin (c/o) from the Kingdom of Cambodia under instructions of the Ministry of Commerce;
-Clear gate couples stated in the agreement between The SOCIALIST Vietnam trade and Commerce of the Kingdom of Cambodia (according to the annex I attached).
Article 3: the goods applied quantitatively (according to annex II attached), to enjoy import tax rate of 0% (not percent) in addition to meeting the above conditions must ensure regulations and customs gate under the guidance of the Ministry of Commerce. Case import exceeds the prescribed amount will apply a tariff as follows: 1. for rice: apply import tax incentives particularly if ensure the conditions prescribed. The case does not guarantee the conditions to enjoy a special tax rate shall apply a tariff preferential import tariffs (MFN) or normal tax rates.
2. for items to dry tobacco leaves:-amount of dried tobacco leaves case import exceeds the number of import regulations in annex II but still in total quotas to collectively and ensure the conditions specified in circular No. 04/2006/TT-BTM on 06/04/2006 and other relevant documents of the Ministry of Commerce shall apply the preferential tax rates as defined in Decision No. 126/2003/QD-BTC dated 7/8/2003 and the related text about the import tax to apply tariff quotas of the Minister of finance.
-Amount case of dry tobacco leaves imported quantities exceed prescribed in annex II but are outside of the General quota levels specified in circular No. 04/2006/TT-BTM on 06/04/2006 and other relevant documents of the trade tax rate shall apply in addition to the quota for dried tobacco leaves provided for in decision No 126/2003/QD-BTC dated 7/8/2003 and the the relevant text of the import tax to apply tariff quotas of the Minister of finance.
3. for rice and dried tobacco leaves unprocessed by the Vietnam investment support, growing in Cambodia imports about Vietnam will apply according to circular No. 61/2006/TT-BTC on June 29, 2006 of Ministry of finance and is not counted in the number referred to in annex II.
Article 4: agricultural goods (except 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 category I attached to circular No 61/2006/TT-BTC on 29/6/2006 If guaranteed the conditions specified in this decision will apply a tariff of 0% (not percent) according to the regulations.
Article 5. This decision has the effect after 15 days from the Post Gazette.