CIRCULAR Guide made the reduction of tariffs for goods originating from Laos at Vientiane agreement provisions between the Government of the Socialist Republic of Vietnam and the Government of the people's Democratic Republic of Laos signed on 13/8/2002-------------------base agreement Vientiane between the Government of the Socialist Republic of Vietnam and the Government of the Republic inhabitants Laos on creating favorable conditions for the people, vehicles and goods crossing the border and encourage the development of trade and investment cooperation between Vietnam and Laos signed on 13/08/2002;

Contact the Ministry of finance, Ministry of Commerce Guide to implement tax reduction 50% for goods originating from Laos into Vietnam as follows: I-SCOPE a. goods manufactured in the people's Democratic Republic of Laos into Vietnam applied import tax by 50% import tax tariff preference regulations in import tariff advantages incentives, if satisfy the following conditions: 1-is the item in the list of goods originating from Laos was reduced 50% preferential import tariffs when imported into Vietnam, according to the agreement or the annual agreements between the two Governments.

The number and value of specific goods originating from Laos imports was reduced to 50% of annual import tariffs are based on the category of goods originating from Laos was reduced 50% preferential import tariffs when imported into Vietnam, according to the agreement or agreements between the two Governments that year or according to the notice of the Ministry of Commerce on the basis of the quantities were consistent with The Lao Ministry of Commerce.

Attached to this circular listing items originating from Laos was reduced to 50% (fifty percent) of the tax when imported into Vietnam in 2003.

Case goods are eligible to be applied 50% import tax, and are eligible to enjoy preferential tariffs under the CEPT then applied under lower tax rates in the two tax rates.

2-there is a certificate of origin (c/o) issued by the Ministry of Commerce or the Chamber of Commerce or the Department of Commerce the Vientiane province of Laos Saysomboun Special zone and level.

3-There is certification of the goods in the program enjoy preferential tariffs under the agreement between the two Governments by the Department of Commerce or the Department of Commerce the Vientiane province of Laos Saysomboun Special zone and level.

4-Rows are imported into Vietnam through the gate was opened officially on the Vietnam-Laos border.

B. present procedure, check the certificate of origin (c/o): importer of goods in the list of items to be reduced 50% import duty attached herewith like to enjoy reduced import tax incentives must submit to the Customs the original certificate of origin of goods with import documents required when doing the import procedure.

Yet business case C/O to file upon import, when calculating the tax, imposed under the customs tariff or under preferential tariff CEPT (if eligible) and accepted for the C/O debt, the maximum time limit of 30 days from the date of submission of the customs declaration. After submitting c/o business will be considered a refund of the tax has been overpaid (the difference between the tax calculated according to the number of normal tax rates or under preferential tariff CEPT has filed and tax calculated according to the tariff has been reduced 50% tariff preferential import tax regulations in import tariff).

Import business is responsible before the law on the legal status of valid, C/O had filed. If the cheating on C/O the import business will be dealt with as required by the current law.

When there is doubt about the truthfulness and accuracy of the certificates of origin, the customs business requirements to provide documents to prove. Maximum time to submit additional evidence of business is 30 days from the date of submission c/o. While waiting for the test results back, temporarily pending 50% tax rate for the shipment and apply according to the normal tax rates or under preferential tariff CEPT (if eligible). At the same time continue to make the procedure for clearing the goods if the goods are not prohibited or restricted imports and there is no doubt the man of the goods. The case of shippers have enough documents to prove it is true that the goods originating from Laos, was considering a refund of overpaid tax (the difference between the tax calculated according to the number of normal tax rates or under preferential tariff CEPT has filed and tax calculated according to the tariff has been reduced 50% tariff preferential import tax regulations in import tariff).

II-the OTHER REGULATION 1) Tax Rates to calculate the 50% reduction of preferential import tariffs for goods originating from Laos into Vietnam is defined as the price actually paid on foreign trade purchase contract signed between the company of the two countries with the conditions of foreign trade purchase contract sure enough the condition specified in section 1 Part III, circular No. 8/2002/TT/BTC dated 23/01/2002 of the Ministry of Finance shall guide the implementation of the import tax rates under the foreign trade purchase contract. With regard to the foreign trade purchase contract does not qualify for tax calculation according to the contract, the price in order to calculate the tax reduction of 50% is the minimum price by the Ministry of Finance issued.

2) The tax base rules, tax collection, tax accounting, results reporting currency lodging tax, import tax reduction mode, mode taxes, collect taxes and handle infringement, is made according to the regulations of the law on the export tax, import tax and other applicable guidance documents.

III-the ORGANIZATION MADE periodic 3 months (at the latest by 15 next month) and annually (at the latest by 15 February of the following year), the Directorate General of customs reported on the amount, worth (according to reviews computer import tax) imported goods subject to regulations this circular with the Ministry of Commerce and Ministry of finance. Cases detected status the certificate level Laos exceeds the amount agreed, the Ministry of Commerce will work with the Ministry of Commerce of Laos to take measures to settle the suit.

This circular effect after 15 days from the date of this circular published Gazette and applied for the Declaration of imported goods to register with the Customs since 09/01/2003 onwards (on the agreement on cooperation in economics, culture, science and technology between the Government of the Socialist Republic of Vietnam and the Government of the Democratic Republic of Laos in 2003 had the effect).

The case of imported goods originating from Laos was reduced 50% import tax declaration of import goods have registered with customs from 09/01/2003 to the date of effect execution of this circular object in the input tax refund. Number of input tax refundable tax is the difference between the business tax was filed with the import tax was reduced 50% according to the instructions in this circular. The business contact with the local customs Bureau where imported goods business to do tax refund procedure. Application for reimbursement are: + dispatch proposal please complete the import tax to be filed + customs declarations imported goods were customs liquidity + foreign trade contracts, purchase and sale of foreign trade invoice + the vouchers prove imported goods goods originating from Laos under the guidance of this circular


This circular replaces circular No. 77/2001/TTLT-BTM-BTC-2 on 24/09/2001 of the Ministry of finance, Ministry of Commerce, General Department of Customs v/v Guide made the reduction of tariffs for goods originating from Laos, the provisions of the agreement between the Government of the Socialist Republic of Vietnam and the Government of the people's Democratic Republic of Laos (the door deals in 1999) about creating favorable conditions for the people, goods and vehicles crossing the border between the two countries In the implementation process, if there are obstacles, suggest the unit reflects on the Ministry of finance, the Ministry of Commerce to conduct research, guidance, timely additions.

Category, the number of goods originating from Laos was reduced 50% preferential import tariffs when imported into Vietnam in 2003 (according to annex 3 of the agreement on cooperation in economy, culture, science and technology between the Government of the Socialist Republic of Vietnam and the Government of the people's Democratic Republic of Laos in 2003 signed on 09/01/2003) attached According to circular No. 54/2003/TTLT-BTM-BTC on 3/6/2003 of the Ministry of finance, the Ministry of Commerce every code Group under the Name TT tariffs NK unit number I wood and wooden products 1 4418 m2 parquet 210,000 2 household furniture made from wood 4414, 4419, 9401 , 9403



m3



1.000



3



Gỗ dán



4412



tấn



100.000



4



Gỗ thành phẩm và bán thành phẩm



4407



m3



150.000



II



Khoáng sản các loại



 



 



 



1



Thạch cao



2520



tấn



125.000



2



Thiếc



2609



tấn



1.000



III



Lâm sản



 



 



 



1



Chai phà



1301



tấn



2.500



2



Vằng đắng



1211



tấn



10.000



3



Quả ươi



0813



tấn



50



4



Quả làm thạch



0813



tấn



1.500



5



Sa nhân



0908



tấn



300



6



Ý dĩ



1211



tấn



5.000



IV



Nông sản và chăn nuôi



 



 



 



1



Gạo nếp, gạo tẻ



1006



tấn



20.000



2



Vừng



1207



tấn



1.000



V



Sản phẩm công nghiệp chế biến



 



 



 



1



Chăn Jip lai



6301



the hybrid the 100,000 3 8414 jip Fan 50,000 2 rice cooker 8516 the 100,000