THE GOVERNMENT
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|
THE SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 83/2021/ND-CP
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Hanoi, September 13, 2021
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DECREE
VIET NAM’S SPECIAL PREFERENTIAL
IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF ARRANGEMENT ON BILATERAL TRADE
ENHANCEMENT BETWEEN THE GOVERNMENT OF SOCIALIST REPUBLIC OF VIET NAM AND THE
GOVERNMENT OF THE KINGDOM OF CAMBODIA IN THE 2021 - 2022 PERIOD
Pursuant
to the Law on Government Organization dated June 19, 2015; Law on Amendments to
some Articles of the Law on Government Organization and Law on Local Government
Organization dated November 22, 2019;
Pursuant
to the Law on Export and Import Duties dated April 06, 2016;
Pursuant
to Law on Customs dated June 23, 2014;
Pursuant
to Law on Tax Administration dated June 13, 2019;
Pursuant
to Law on Foreign Trade Management dated June 12, 2017;
Pursuant
to Law on Treaties dated April 09, 2016;
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At the
request of the Minister of Finance;
The
Government hereby promulgates a Decree on Viet Nam’s special preferential
import tariff schedule for implementation of Arrangement on Bilateral Trade
Enhancement between the Government of Socialist Republic of Viet Nam and the
Government of the Kingdom of Cambodia for the 2021 - 2022 period.
Article 1. Scope
This
Decree provides for special preferential import duty and conditions for grant
of special preferential import duty under the Arrangement on Bilateral Trade Enhancement
between the Government of Socialist Republic of Viet Nam and the Government of
the Kingdom of Cambodia in the 2019 - 2020 period extended for the period
beginning from January 01, 2021 to December 31, 2022 (hereinafter referred to
as “the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period”).
Article 2. Regulated entities
1.
Taxpayers as defined in the Law on Export and Import Duties.
2.
Customs offices and officers.
3.
Organizations and individuals that have rights and obligations relating to
imports originating in the Kingdom of Cambodia.
Article 3. Special preferential import tariff schedule;
List of tariff quota-based imports originating in the Kingdom of Cambodia and
List of border checkpoints/gates permitted for customs clearance
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1. Annex
I - Viet Nam’s special preferential import tariff schedule for implementation
of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period.
2. Annex
II - List of imports subject to Viet Nam tariff quotas for implementation of
the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period.
3. Annex
III - List of border checkpoints/gates for the clearance of the goods and
commodities granted special preferential import duty under the Arrangement
between Viet Nam and Cambodia in the 2021 - 2022 period.
Article 4. Conditions for grant of special preferential
import duty
Imports
shall be granted Viet Nam’s special preferential import duty for implementation
of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period if:
1. they
are included in the Viet Nam’s special preferential import tariff schedule for
implementation of the Arrangement between Viet Nam and Cambodia in the 2021 -
2022 period in the Annex I enclosed herewith.
2. they
are supported by a Certificate of Origin Form S (C/O form S) issued by a
competent authority of the Kingdom of Cambodia.
3. they
are granted clearance at a border checkpoint/gate listed in the Annex III
enclosed herewith.
Article 5. Duty rate and import quotas for rice and
unmanufactured tobacco originating in the Kingdom of Cambodia
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2. For
rice: In case the actual quantities of imported rice exceed the quotas
specified in the Annex II enclosed herewith (hereinafter referred to as
“out-of-quota import”), the exceeding quantities may be subject to the special
preferential import duty under Free Trade Agreements to which Viet Nam and
Cambodia are signatories (if meeting the conditions laid down in the
corresponding Decrees on Special preferential import tariff schedule);
or the most-favoured-nation (MFN) rate specified in the Government’s Decree No.
57/2020/ND-CP dated May 25, 2020 (hereinafter referred to as “Decree No.
57/2020/ND-CP”) and its amending documents (if any).
3. For
unmanufactured tobacco:
a) In
case the actual quantities of unmanufactured tobacco imported exceed the quotas
specified in the Annex II enclosed herewith but such quantities are still
within the total WTO quotas and in conformity with conditions provided in the
existing legislative documents on tariff quota of the Socialist Republic of
Viet Nam, the exceeding quantities may be subject to MFN rate in the
Government’s Decree No. 57/2020/ND-CP and its amending documents (if any).
b) In
case the actual quantities of unmanufactured tobacco imported exceed the quotas
specified in the Annex II enclosed herewith and exceed the total WTO quotas,
the out-of-quota import duty shall be paid for the imported unmanufactured
tobacco as specified in the Government’s Decree No. 57/2020/ND-CP and its
amending documents (if any).
4. The
actual quantities of rice and unmanufactured tobacco imported in the cases
specified in Points a and b of this Clause shall not be included in the quotas
specified in the Annex II enclosed herewith:
a) Rice which
is invested in or grown by Vietnamese enterprises, households, household
businesses and individuals in provinces of the Kingdom of Cambodia that border
Viet Nam, when imported into the territory of the Socialist Republic of Viet
Nam, shall be regulated in accordance with prevailing regulations of Law on
Export and Import Duties.
b) Rice
and unmanufactured tobacco originating in the Kingdom of Cambodia, when
imported into the territory of the Socialist Republic of Viet Nam by Vietnamese
enterprises for the purpose of re-export to other market destinations, shall be
regulated by the mechanism on temporary import for re-export of the Socialist
Republic of Viet Nam, and regional or international agreements to which the
Contracting Parties are signatories.
Article 6. Implementation
1. This
Decree comes into force from the date on which it is signed for promulgation
until December 31, 2022 inclusive.
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3.
Ministers, heads of ministerial agencies, heads of Governmental agencies,
Chairmen/Chairwomen of People’s Committees of provinces and central-affiliated
cities and relevant organizations and individuals are responsible for the
implementation of this Decree.
ON BEHALF OF THE GOVERNMENT
PP. THE PRIME MINISTER
THE DEPUTY PRIME MINISTER
Le Minh Khai
ANNEX I
VIET NAM’S SPECIAL
PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ARRANGEMENT
BETWEEN VIET NAM AND CAMBODIA IN THE 2021 - 2022 PERIOD
(Enclosed with the Government’s Decree No. 83/2021/ND-CP dated September 13,
2021)
Notes and
general rules explaining the classification of goods conform to Viet Nam’s
Import and Export Classification Nomenclature which is compiled according to
the Harmonized Commodity Description and Coding System (HS) of the World
Customs Organization.
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“Viet Nam
- Cambodia tariff rate (%)” means Viet Nam’s special preferential import duty
for implementation of the Arrangement between Viet Nam and Cambodia in the 2021
- 2022 period which is applied for different periods, including:
- 2021:
applied from January 01, 2021 to December 31, 2021 inclusive;
- 2022:
applied from January 01, 2022 to December 21, 2022 inclusive.
No.
Tariff code
Description
Viet Nam - Cambodia tariff rate (%)
2021
2022
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01.05
Live
poultry, that is to say, fowls of the species Gallus domesticus, ducks,
geese, turkeys and guinea fowls.
-
Weighing not more than 185 g:
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0105.11
- -
Fowls of the species Gallus domesticus:
1
0105.11.90
- - -
Other
0
0
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0105.99
- - Other:
2
0105.99.20
- - -
Other ducks
0
0
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02.07
Meat
and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
- Of
fowls of the species Gallus domesticus:
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0207.11.00
- - Not
cut in pieces, fresh or chilled
0
0
4
0207.12.00
- - Not
cut in pieces, frozen
0
0
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0207.13.00
- -
Cuts and offal, fresh or chilled
0
0
0207.14
- -
Cuts and offal, frozen:
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0207.14.10
- - -
Wings
0
0
7
0207.14.20
- - -
Thighs
0
0
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0207.14.30
- - -
Livers
0
0
- - -
Other:
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0207.14.91
- - - -
Mechanically deboned or separated meat
0
0
10
0207.14.99
- - - -
Other
0
0
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08.05
Citrus
fruit, fresh or dried.
0805.50
-
Lemons (Citrus limon, Citrus limonum) and limes (Citrus
aurantifolia, Citrus latifolia):
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0805.50.10
-
- Lemons (Citrus limon, Citrus limonum)
0
0
12
0805.50.20
- -
Limes (Citrus aurantifolia, Citrus latifolia)
0
0
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0805.90.00
- Other
0
0
10.06
Rice.
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1006.10
- Rice
in the husk (paddy or rough):
14
1006.10.10(*)
- - Suitable
for sowing
0
0
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1006.10.90(*)
- -
Other
0
0
1006.20
-
Husked (brown) rice:
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1006.20.10(*)
- - Hom
Mali rice
0
0
17
1006.20.90(*)
- -
Other
0
0
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16.02
Other
prepared or preserved meat, meat offal or blood.
1602.10
- Homogenised
preparations:
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1602.10.10
- -
Containing pork, in airtight containers for retail sale
0
0
19.05
Bread,
pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products.
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1905.90
-
Other:
19
1905.90.80
- -
Other crisp savoury food products
0
0
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1905.90.90
- -
Other
0
0
24.01
Unmanufactured
tobacco; tobacco refuse.
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2401.10
-
Tobacco, not stemmed/stripped:
21
2401.10.10(*)
- -
Virginia type, flue-cured
0
0
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2401.10.20(*)
- -
Virginia type, other than flue-cured
0
0
23
2401.10.40(*)
- -
Burley type
0
0
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2401.10.50(*)
- -
Other, flue-cured
0
0
25
2401.10.90(*)
- -
Other
0
0
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2401.20
-
Tobacco, partly or wholly stemmed stripped:
26
2401.20.10(*)
- -
Virginia type, flue-cured
0
0
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2401.20.20(*)
- -
Virginia type, other than flue-cured
0
0
28
2401.20.30(*)
- -
Oriental type
0
0
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2401.20.40(*)
- -
Burley type
0
0
30
2401.20.50(*)
- -
Other, flue-cured
0
0
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2401.20.90(*)
- -
Other
0
0
ANNEX II
LIST OF IMPORTS SUBJECT TO
VIET NAM TARIFF QUOTAS FOR IMPLEMENTATION OF THE ARRANGEMENT BETWEEN VIET NAM
AND CAMBODIA IN THE 2021 - 2022 PERIOD
(Enclosed with the Government’s Decree No. 83/2021/ND-CP dated September 13,
2021)
No.
Tariff Code
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Quantity
In 2021
In 2022
I
10.06
Rice.
300,000 metric tons of rice
300,000 metric tons of rice
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- Rice
in the husk (paddy or rough):
1
1006.10.10
- -
Suitable for sowing
2
1006.10.90
- -
Other
1006.20
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3
1006.20.10
- - Hom
Mali rice
4
1006.20.90
- -
Other
II
24.01
Unmanufactured
tobacco; tobacco refuse.
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2401.10
-
Tobacco, not stemmed/stripped:
5
2401.10.10
- -
Virginia type, flue-cured
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6
2401.10.20
- -
Virginia type, other than flue-cured
7
2401.10.40
- -
Burley type
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8
2401.10.50
- -
Other, flue-cured
9
2401.10.90
- -
Other
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2401.20
-
Tobacco, partly or wholly stemmed stripped:
3,000 metric tons
3,000 metric tons
10
2401.20.10
- -
Virginia type, flue-cured
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11
2401.20.20
- -
Virginia type, other than flue-cured
12
2401.20.30
- -
Oriental type
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13
2401.20.40
- -
Burley type
14
2401.20.50
- -
Other, flue-cured
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15
2401.20.90
- -
Other
Note:
Conversation ratio: 02 kg of rice husk
= 01 kg of rice.
ANNEX III
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No.
Socialist Republic of Viet Nam
Kingdom of Cambodia
1
Le
Thanh (Gia Lai Province)
Ou Ya
Dav (Ratanakin Province)
2
Bu
Prang (Dak Nong Province)
Dak Dam
(Mondulkiri Province)
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Dak
Peur (Dak Nong Province)
Nam Lear
(Mondulkiri Province)
4
Hoa Lu
(Binh Phuoc Province)
Trapeang
Sre (Kratie Province)
5
Hoang
Dieu (Binli Phuoc Province)
Lapakhe
(Mondulkiri Province)
6
...
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Tonle
Cham (Tboung Khmum Province)
7
Moc Bai
(Tay Ninh Province)
Bavet
(Svay Riens Province)
8
Xa Mat
(Tay Ninh Province)
Trapeang
Plong (Tboung Khmum Province)
9
Chang
Riec (Tay Ninh Province)
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10
Ka Tum
(Tay Ninh Province)
Chan
Mul (Tboung Khmum Province)
11
Phuoc
Tan (Tay Ninh Province)
Bosmon
(Svay Rieng Province)
12
Vac Sa
(Tay Ninh Province)
Doun
Rodth (Tboung Khmum Province)
...
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Binh
Hiep (Long An Province)
Prey
Vor (Svay Rieng Province)
14
Vam Don
(Long An Province)
Sre
Barang (Svay Rieng Province)
15
My Quy Tay
(Long An Province)
Samrong
(Svay Rieng Province)
16
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Banteay
Chakrey (Prey Veng Province)
17
Thuong
Phuoc (Dong Thap Province)
Koh
Roka (Prey Veng Province)
18
So
Thuong (Dong Thap Province)
Koh Sampov
(Prey Veng Province)
19
Vinh
Xuong (An Giang Province)
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20
Tinh
Bien (An Giang Province)
Phnom
Den (Takeo Province)
21
Khanh
Binh (An Giang Province)
Chrey
Thom (Kandal Province)
22
Vinh
Hoi Dong (An Giang Province)
Kampong
Krosang (Takeo Province)
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Ha Tien
(Kien Giang Province)
Prek
Chak (Kampot Province)
24
Giang
Thanh (Kien Giang Province)
Ton Hon
(Kampot Province)