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| THE MINISTRY OF FINANCE - THE MINISTRY OF TRADE - THE GENERAL DEPARTMENT OF CUSTOMS | SOCIALIST REPUBLIC OF VIET NAM |
| No: 75/2001/TTLT/BTC-BTM-TCHQ | Hnio, September 24, 2001 |
Pursuant to the agreement reached between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic concluded on August 23, 1999 in Cua Lo provincial town, Nghe An province, Vietnam;
In furtherance of the Prime Minister’s directing opinions expressed in the Government’s Official Dispatch No.1384/CP-QHQT of December 30, 1999 concerning the implementation of trade agreements with Laos, the Government Office’s Official Dispatch No.2252/VPCP-QHQT of May 6, 2000 on tax exemption and reduction for goods of Lao origin or made in Laos, which are imported into Vietnam; and the Government’s Official Dispatch No.261/CP-QHQT of April 5, 2001 on boosting trade ties with Laos;
The Ministry of Finance, the Ministry of Trade and the General Department of Customs hereby jointly guide the reduction of import tax on goods of Lao origin as follows:
A. Goods made in the Lao People’s Democratic Republic and imported into Vietnam shall enjoy the import tax rate equal to 50% of the preferential one specified in the Preferential Import Tariff, if they satisfy the following conditions:
1. Being those specified in the List of goods items eligible for 50% (fifty per cent) import tax reduction, issued together with this Circular. The specific quantity of each category of goods imported from Laos and eligible for 50% import tax reduction shall be annually announced by the Ministry of Trade on the basis of the quantities agreed upon with the Lao Ministry of Trade.
...
...
...
2. Having a certificate of origin (C/O) issued by the Ministry of Trade or the Trade Bureaus or the Trade Services of Vientiane city and Saysomboun special zone of Laos.
3. Obtaining written certification that they are covered by the tax preferential program under the agreement between the two governments, issued by the Ministry of Trade or Trade Services of Vientiane city and Saysomboun special zone of Laos.
4. Goods imported into Vietnam through border-gates officially opened along the Vietnam-Laos border.
B. Procedures for producing and inspecting certificates of origin (C/O):
Enterprises that import Lao goods, which are on the List of goods items eligible for 50% import tax reduction, issued together with this Circular, and wish to enjoy the import tax reduction preference shall have to produce to the customs offices the originals of certificates of origin of the goods together with the prescribed import voucher sets upon carrying out the import procedures.
In cases where enterprises have not yet obtained C/O for production upon carrying out the import procedures, the customs offices, when calculating tax, shall apply the ordinary tax rates or CEPT preferential tax rates (if the conditions therefor are fully met) and accept the delayed C/O production within 30 days counting from the date of submitting customs declarations. After submitting C/O, enterprises shall be considered for reimbursement of overpaid tax amount (the difference between the paid tax amount calculated at the ordinary tax rate or CEPT preferential tax rate and that calculated at 50%-reduced preferential import tax rate specified in the Import Tariff).
Importing enterprises shall be held responsible before law for the legality and validity of the already submitted C/O. If any C/O fraudulence is detected, the concerned importing enterprise(s) shall be handled according to the current law provisions.
When having any doubt about the truthfulness and accuracy of certificates of origin, the customs offices may request the concerned enterprises to supply written evidences to prove it. The time limit for enterprises to supply additional vouchers shall be 30 days after the C/O is submitted. Pending the re-inspection result, the 50% tax rate reduction for the concerned goods lots shall temporarily not be given, and the ordinary tax rates or CEPT preferential tax rates (if the conditions therefor are fully met) shall be applied. And at the same time, the procedures for goods release shall continue to be carried out if such goods items are not banned or restricted from import and there is no doubt about false declaration of goods. In cases where goods owners have enough documents to prove the Lao origin of their goods, the overpaid tax amount shall be considered to be reimbursed (the difference between tax amount calculated at the ordinary tax rates or CEPT preferential tax rates already paid and that calculated at 50%-reduced preferential import tax rates specified in the Import Tariff).
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III. ORGANIZATION OF IMPLEMENTATION
Once every three months (by 15th day of the following month at the latest) and annually (by February 15th of the following year at the latest), the General Department of Customs shall sum up and report the quantity and value (calculated at the import tax calculation prices) of import goods subject to this Circular to the Ministry of Trade and the Ministry of Finance. In cases where it detects that the Lao side issues written certifications for goods in excess of the volume already agreed upon, the Ministry of Trade shall work together with the Lao Ministry of Trade in devising appropriate remedial measures.
This Circular takes effect after its signing.
This Circular replaces Joint Circular No.77/1999/TTLT-BTC-BTM-TCHQ of June 22, 1999 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs guiding the implementation of the Prime Minister’s Decision No.181/1998/QD-TTg of September 21, 1998 on the import tax reduction for goods made in the Lao People’s Democratic Republic.
Any problems arising in the course of implementation should be reported by the concerned units to the Ministry of Finance, the Ministry of Trade and the General Department of Customs for study, guidance and timely supplements.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
FOR THE MINISTER OF TRADE
VICE MINISTER
Mai Van Dau
FOR THE GENERAL DIRECTOR OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Le Manh Hung
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...
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LIST OF GOODS ITEMS ELIGIBLE FOR 50% IMPORT TAX REDUCTION
(Issued together with Joint Circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs)
Code
Description of goods groups
Notes
Heading
Subheading
0813
...
...
...
Dried fruits, other than those of headings No.0801 to 0806; mixtures of nuts or dried fruits of this Chapter
0813
40
00
- Other dried fruits
...
...
...
Particularly for:
+ Orang-outang fruit
x
0908
Nutmeg, mace and cardamom
...
...
...
0908
30
00
- Cardamom
Particularly for:
...
...
...
x
1006
Rice
1006
20
...
...
...
- Husked (brown) rice
x
1006
30
00
- Preliminarily or fully milled rice, whether or not polished or glazed
x
1006
40
...
...
...
- Broken rice
x
1207
Other oil seeds and oleaginous fruits, whether or not broken
1207
40
...
...
...
- Sesame seeds
x
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
1211
90
...
...
...
- Others:
- - Of a kind used primarily in pharmacy:
1211
90
...
...
...
- - - Pyrethrum, cut, crushed or powdered
x
1211
90
12
- - - Pyrethrum of other kinds
x
1211
90
...
...
...
- - - Cannabis, cut, crushed or powdered
x
1211
90
14
- - - Cannabis of other kinds
x
1211
90
...
...
...
- - - Cocoa, cut, crushed or powdered
x
1211
90
16
- - - Cocoa of other kinds
x
1211
90
...
...
...
- - - Other, cut, crushed or powdered
x
1211
90
19
- - - Other
x
1301
...
...
...
Lac; natural gums, resins, gum-resins, oleo resins (for example, balsams)
1301
10
- Lac:
1301
10
...
...
...
- - Shellac and other refined lacs
x
1301
10
90
- - Other
x
1301
90
...
...
...
- Other
Particularly for:
+ Benzoin (styrax tonkinensis pyerre)
+ Chai pha
...
...
...
x
1401
Vegetable materials of a kind used for plaiting (such as, bamboos, rattans, reeds, rushes, osier and raffia, cleaned, bleached or dyed cereal straw, and lime bark)
1401
20
00
...
...
...
x
1704
Sugar confectionery (including white chocolate), not containing cocoa
1704
90
00
...
...
...
Particularly for:
...
...
...
x
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
x
2401
...
...
...
2401
10
00
- Tobacco, not stemmed
...
...
...
+ Dried tobacco
x
2401
20
00
- Tobacco, partly or wholly stemmed
...
...
...
Particularly for:
+ Dried tobacco
x
2517
Pebble, gravel, broken or crushed stone, of a kind used primarily for concrete aggregates, metalling land roads or railroads, or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the material cited in the first part of this heading; tarred macadam, granules, chippings and powder, of stones of headings No.2515 and 2516, whether or not heat-treated
...
...
...
2517
20
00
- Macadam or slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of sub-heading No.251710
x
2517
30
00
- Tarred macadam
...
...
...
2520
Gypsum (mineral calcium sulfate); anhydrite; plaster (consisting of calcined gypsum or calcium sulfate), whether or not colored, with or without small quantities of accelerators or retarders
x
2609
00
00
Tin ores and concentrates thereof
...
...
...
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
Particularly for:
...
...
...
x
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
...
...
...
Particularly for:
+ Paints
x
3210
00
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leathers
...
...
...
Particularly for:
+ Paints
x
3401
...
...
...
Particularly for:
+ Perfumed soap, powder detergent
x
3917
...
...
...
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastic
Particularly for:
+ Water pipes
...
...
...
4401
Fuel wood, in logs, in billets, in twigs, faggots or similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar form
4401
30
00
- Sawdust, wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
...
...
...
Particularly for:
+ Powdered tree bark for making incense
x
4403
...
...
...
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
x
4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness of over 6 mm
...
...
...
Particularly for:
+ Sawn or chipped wood
x
4412
Plywood, veneered panels and similar laminated wood
...
...
...
Particularly for:
+ Plywood
x
4414
00
00
...
...
...
x
4418
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes
4418
90
90
...
...
...
Particularly for:
+ Flooring planks
x
4419
...
...
...
00
Tableware and kitchenware, of wood
x
4420
Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
4420
...
...
...
00
- Statuettes and other ornaments, of wood
x
4420
90
00
- Other
...
...
...
Particularly for:
+ Inlaid, engraved or carved articles
x
5701
Carpets and other textile floor coverings, made by knotting method, whether or not made up in pieces
...
...
...
Particularly for:
+ Those already made up in pieces
x
5702
...
...
...
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up in pieces, including "kelem", "schumacks", "karamanie" and similar hand-woven rugs
5702
10
00
- "Kelem", "schumacks", "karamanie" and similar hand-woven rugs
x
5702
20
...
...
...
- Floor coverings of coconut fiber (coir)
x
- Other, of pile construction, made up in pieces:
5702
41
...
...
...
- - Of wool or fine animal hair
x
5702
42
00
- - Of man-made textile materials
x
5702
49
...
...
...
- - Of other textile materials
x
- Other, not of pile construction, made up in pieces:
5702
51
...
...
...
- - Of wool or fine animal hair
x
5702
52
00
- - Of man-made textile materials
x
5702
59
...
...
...
- - Of other textile materials
x
5703
Carpets and other textile floor coverings, tufted, whether or not made up in pieces
...
...
...
Particularly for:
+ Those already made up in pieces
x
5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up in pieces
...
...
...
Particularly for:
+ Those already made up in pieces
x
5705
00
00
...
...
...
Particularly for:
+ Those already made up in pieces
x
5805
...
...
...
00
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petite point, cross stitch), whether or not made up in pieces
Particularly for:
+ Those already made up in pieces
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...
...
6101
Men’s or boys’ overcoats, motor-riding coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No.6103
x
6102
Women’s or girls’ overcoats, motor-riding coats, capes, cloaks, anoraks, (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No.6104
...
...
...
6103
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
x
6104
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
...
...
...
6105
Men’s or boys’ shirts, knitted or crocheted
x
6106
Women’s or girls’ shirts, blouses and shirt-blouses, knitted or crocheted
...
...
...
6107
Men’s or boys’ underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
x
6108
Women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
...
...
...
6109
T-shirts, singlets and other vests, knitted or crocheted
x
6110
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted
...
...
...
6111
Babies’ garments and clothing accessories, knitted or crocheted
x
6112
Track suits, ski suits and swimwear, knitted or crocheted
...
...
...
6113
00
Garments, made up of knitted or crocheted fabrics of heading No.5903, 5906 or 5907
x
6114
Other garments, knitted or crocheted
...
...
...
6115
Panty hoses, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted
x
6116
Gloves, mittens and mitts, knitted or crocheted
...
...
...
6117
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
x
6201
Men’s or boys’ overcoats, motor-riding coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No.6203
...
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...
6202
Women’s or girls’ overcoats, motor-riding coats, capes, cloaks, anoraks,(including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No.6204
x
6203
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
...
...
...
6204
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
x
6205
Men’s or boys’ shirts
...
...
...
6206
Women’s or girls’ shirts, blouses and shirt-blouses
x
6207
Men’s or boys’ singlets and other undervests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles
...
...
...
6208
Women’s or girls’ singlets and other undervests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles
x
6209
Babies’ garments and clothing accessories, knitted or crocheted
...
...
...
6210
Garments, made up of fabrics of heading No.5602, 5603, 5903, 5906 or 5907
x
6211
Track suits, ski suits and swimwear; other garments
...
...
...
6212
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
x
6213
Handkerchiefs
...
...
...
6214
Shawls, scarves, mufflers, mantillas, veils and the like
x
6215
Ties, bow ties and cravats
...
...
...
6216
00
00
Gloves, mittens and mitts
x
6217
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No.6212
...
...
...
6401
Waterproof footwear with outer soles and uppers of rubber or of plastics, the upper of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
6401
10
00
- Footwear incorporating a protective metal toe-cap
...
...
...
Particularly for:
+ Sandals and slippers
x
...
...
...
- Other footwear:
6401
99
00
- - Other
...
...
...
Particularly for:
+ Sandals and slippers
x
6402
Other footwear with outer soles and uppers of rubber or plastics
...
...
...
Particularly for:
+ Sandals and slippers
x
6403
...
...
...
Particularly for:
+ Sandals and slippers
x
6404
...
...
...
Footwear with outer soles of rubber, plastics, leather or synthetic leather (leatherette) and uppers of textile materials
Particularly for:
+ Sandals and slippers
...
...
...
6405
Other footwear
6405
90
90
- - Other
...
...
...
Particularly for:
+ Sandals and slippers
x
7114
...
...
...
Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
Particularly for:
+ Articles of gold or silver
x
...
...
...
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
- Fans:
...
...
...
51
00
- - Desk, floor or wall fans, ventilating fans, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W
x
8414
59
- - Other:
...
...
...
59
10
- - - Of a capacity of up to 125 kW
x
8414
59
90
- - - Of a capacity exceeding 125 kW
x
...
...
...
Air conditioners, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
x
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioners of heading No.8415
...
...
...
Particularly for:
+ Refrigerators
x
8516
...
...
...
8516
60
10
- - Electric rice cookers
x
8528
...
...
...
- Television receivers, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
8528
12
00
...
...
...
x
8528
13
00
- - Black and white or other monochrome
x
8544
...
...
...
Particularly for:
+ Plastic-coated electric conductors
+ Telephone cables
x
...
...
...
9401
Seats (other than those of heading No.9402), whether or not convertible into beds, and parts thereof
Particularly for:
...
...
...
x
9403
Other furniture and parts thereof
9403
30
...
...
...
- Wood furniture for office purposes
Particularly for:
+ Inlaid, engraved or carved articles
x
...
...
...
40
00
- Kitchen wood furniture
x
9403
50
00
- Bedroom wood furniture
x
...
...
...
60
00
- Other wood furniture
x
Particularly for:
+ Inlaid, engraved or carved articles
...
...
...
x
Application guidance: In cases where only headings (4-digit codes) or sub-headings (6-digit codes) are enumerated without 8-digit codes and "Particularly for" sections, all goods items under 8-digit codes or "Particularly for" sections belonging to the said 4-digit headings or 6-digit sub-headings shall be eligible for import tax reduction.
- In cases where headings (4-digit codes) or sub-headings (6-digit codes) are extended to 8-digit codes or "Particularly for" sections, only goods items under the already extended 8-digit codes or "Particularly for" sections shall be eligible for import tax reduction.
- In cases where 8-digit codes are entailed by "Particularly for" sections, only goods items specified in such "Particularly for" sections shall be eligible for import tax reduction.
(*) Headings and sub-headings of goods, and goods items marked with (x) at the column notes shall be eligible for 50% import tax reduction as provided for by this Circular.-
LIST OF GOODS ITEMS ELIGIBLE FOR 50% IMPORT TAX REDUCTION
IN 2001 UNDER THE PREFERENTIAL IMPORT TARIFF
(Issued together with Joint Circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs)
Ordinal number
Names of goods
...
...
...
Calculation units
Quantity
I.
Wood and wood products
1
Flooring planks
...
...
...
m3
50,000
2
Household wood furniture made of natural forest timber
4414
4419
9401
9403
USD
...
...
...
3
Plywood
4412
sheet
100,000
4
Sawn timber
4407
m3
...
...
...
II.
Minerals
1
Plaster
2520
ton
...
...
...
2
Tin
2609
ton
200
3
Macadam
2517
USD
...
...
...
III.
Forest products
1
Chai pha
1301
USD
...
...
...
2
Benzoin (styrax tonkinensis pierre)
1301
USD
200,000
3
Processed rattans
1401
USD
...
...
...
4
Vang dang (coscinium usitatum pierre)
1211
USD
20,000
5
Careya sphaerica
1207
ton
...
...
...
6
Orang-outang fruit
0813
USD
50,000
7
Lac
1301
USD
...
...
...
8
Medicinal plants
1211
USD
20,000
9
Amomum longiligulare
0908
ton
...
...
...
10
Powdered tree bark for making incense
4401
USD
50,000
11
Job’s tears
1211
ton
...
...
...
IV
Farm produce
1
Sticky rice, long-grain rice
1006
USD
...
...
...
2
Dried tobacco
2401
USD
200,000
V
Industrial products
...
...
...
1
Fruit juice, fruit candy
2009, 1704
USD
50,000
2
Paints
3208
3209
...
...
...
USD
100,000
3
Plastic water pipes
3917
USD
100,000
4
Electric fans
...
...
...
unit
50,000
5
Garment
From 6101 to 6117, from 6201 to 6217
USD
100,000
6
Assorted sandals and slippers
...
...
...
pair
20,000
7
Detergent and perfumed soap
3401
USD
5,000
- 1Decision No. 60/2005/QD-BTC, on import tax rates applicable to import goods of Lao origin, promulgated by the Ministry of Finance.
- 2Joint circular No. 77/1999/TTLT/BTC-BTM-TCHQ of June 22, 1999, guiding the implementation of The Prime Minister’s Decision No. 181/1998/QD-TTg of September 21, 1998 on the import tax reduction for goods made in The People’s Democratic Republic Of Laos
Joint circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001, guiding the reduction of import tax on goods of Lao origin specified in the Agreement between the Government of The Socialist Republic of Vietnam and The Government of The Lao People’s Democratic Republic (the 1999 Cua Lo Agreement) on creation of favorable conditions for people, transport means and goods to travel across the border of the two countries.
- Số hiệu: 75/2001/TTLT-BTC-BTM-TCHQ
- Loại văn bản: Thông tư liên tịch
- Ngày ban hành: 24/09/2001
- Nơi ban hành: Bộ Tài chính, Bộ Thương mại, Tổng cục Hải quan
- Người ký: Lê Mạnh Hùng, Mai Văn Dâu, Vũ Văn Ninh
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra