CIRCULAR Guide made the reduction of tariffs for goods originating from Laos stipulated in the agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic (the door deals in 1999) on creating favorable conditions for the , means and goods crossing the border between the two countries _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on 23/8/1999 in the town door, Nghe an province-Vietnam;
Make comments directed at the Prime Minister's letter No. 1384/CP-QHQT 30/12/1999 of the Government on the implementation of the trade agreement with Laos, no. 2252/VPCP-QHQT on 6/5/2000 of the Office of the Government on the tax exemption for goods originating and produced in Laos enter into Vietnam; No. 261/CP-QHQT on 5/4/2001 of the Government on strengthening trade relations with Laos;
Minister of finance-trade-General Department of customs guidelines reduce the import tax on goods originating from Laos are 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 at the preferential import tariff If satisfying the following conditions: 1-is the item in the list of items to be reduced by 50% (fifty percent) import duty attached to this circular. The specific amount of each category of imports from Laos was reduced 50% import tax according to the notice of the Ministry of Commerce on the basis of the amount was agreed with the Ministry of Commerce.
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 authorities may require the enterprise to provide the documents to prove it. 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 PROVISIONS of the tax base rules, tax collection regime, 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 in force from the date of signing.
This circular replaces circular of Ministry of finance, Ministry of Commerce and the General Department of customs No. 77/1999/TTLT-BTM-BTC-2 on 22/6/1999 guidelines for implementing decision No 181/1998/QD-TTg dated 21/9/1998 of the Prime Minister on the reduction of tariffs for goods manufactured in the people's Democratic Republic of Laos.
In the process, if there are obstacles, suggest the unit reflects on the Ministry of finance, Ministry of Commerce, Customs Directorate for research, guidance, timely additions.