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THE MINISTRY
OF FINANCE
THE MINISTRY OF TRADE
THE GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No: 77/1999/TTLT-BTC-BTM-TCHQ
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Hanoi, June 22, 1999
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JOINT CIRCULAR
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
In
execution 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;
Based on the Prime Minister’s guiding opinions in Official Dispatch
No.912/VPCP-KTTH of March 6, 1999 on dealing with import tax on goods imported
from Laos.
The Ministry of Finance, the Ministry of Trade and the General Department of
Customs hereby jointly guide the implementation thereof as follows:
I.
APPLICATION SCOPE
1. Goods made in the People’s Democratic
Republic of Laos and imported into Vietnam shall enjoy the import tax rate
equal to 50% of the preferential import tax rate specified in the preferential
import tariff, if they meet the following conditions:
1.1. They are on the list of goods issued
together with this Joint Circular.
1.2. They have certificates of goods origin
granted by the Foreign Trade Department of the Ministry of Commerce, the
People’s Democratic Republic of Laos, certifying that they are originated from
Laos (according to the set C/O form, seal and signature specimens).
1.3. They are transported into Vietnam through
official border-gates on the Vietnam-Laos border.
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Shall comply with the current regulations of the
Ministry of Trade and the General Department of Customs.
II. OTHER
PROVISIONS
The provisions on tax calculation basis; the
regime of tax collection and payment, accounting of collected tax amounts,
reporting on result of tax collection and payment; the regime of import tax
exemption and reduction; the regime of tax reimbursement, retrospective
collection of tax and handling of violations shall comply with the provisions
of the Law on Export Tax and Import Tax and the current guiding documents.
Biannually and annually, the General Department
of Customs shall have to report on volume, value (turnover) of import goods
subject to this Circular to the Ministry of Finance and the Ministry of Trade.
III.
IMPLEMENTATION ORGANIZATION
This Circular takes effect after its signing.
Any problems arising in the course of
implementation shall be reported by the concerned units and agencies to the
Ministry of Finance for study and timely additional guidance and amendments.
THE MINISTRY OF FINANC
VICE MINISTER
Pham Van Trong
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THE GENERAL DEPARTMENT
OF CUSTOMS
DEPUTY GENERAL DIRECTOR
Nguyen Van Cam
LIST
OF GOODS ITEMS
ELIGIBLE FOR IMPORT TAX REDUCTION
(Issued
together with 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)
Code number
Descriptions
of goods groups
Heading
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1301
1301
1301
1301
1301
1401
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1401
1521
1521
2520
2520
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4401
4401
4403
4403
4403
4403
4403
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4403
4403
10
10
10
90
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20
90
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10
20
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10
20
41
49
91
92
99
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10
90
00
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00
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00
00
00
00
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00
00
00
00
CHAPTER 13
Lac; gums, plant resins and extracts of all
kinds
Lac; natural gums, resins, gum-resins,
oleoresins (for example: balsams)
- Lac:
-- Shellac and other refined lacs
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- Other
CHAPTER 14
Vegetable plaiting materials; vegetable
products not elsewhere specified or included
Vegetable materials of a kind used for
plaiting or weaving (for example: bamboo, rattan, reed, rush, osier and
raffia; cleaned, bleached, or bleached or dyed cereal straw, lime bark)
- Rattans
CHAPTER 15
Animal and vegetable fats and oils and
their cleavage products; processed edible fats; animal or vegetable waxes
Vegetable waxes (other than triglycerides),
beeswax, insect waxes and spermaceti, whether or not refined or colored
- Other
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Salt, sulfur; earths and stone; gypsum;
lime and cement
Gypsum (mineral calcium sulfate);
anhydrite; plasters (consisting of calcined gypsum or calcium sulfate), whether
or not colored, with or without small quantities of accelerators or retarders
- Gypsum; anhydrite
- Plasters
CHAPTER 44
Wood and articles of wood; wood charcoal
Fuel wood, in logs, billets, twigs, faggots
or similar forms; wood in chips and particles; wood scrap and sawdust,
whether or not agglomerated in logs, briquettes, pellets or similar forms
- Fuel wood, in logs, billets, twigs, faggots
or similar forms
Wood in the rough, whether or not stripped
of bark or sapwood or roughly squared
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- Coniferous wood, otherwise treated
- Other, of tropical wood specified in
sub-heading Note 1 to this Chapter:
-- Dark red meranti, light red meranti and
meranti bakau
-- Other
- Other woods:
-- Oak (Quercus spp)
-- Beech (Fagus spp)
-- Other
Footnote: Goods items eligible for tax reduction
are those specified in this List with two last numerals at 8-digit level being
00, 10 or 90.-
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