Bản dịch văn bản 77/1999/TTLT/BTC-BTM-TCHQ
Joint circular 77/1999/TTLT/BTC-BTM-TCHQ
Cơ quan ban hành: Tổng cục Hải quan
Ngày ban hành: 1999-06-22

THE MINISTRY OF FINANCE - THE MINISTRY OF TRADE - THE GENERAL DEPARTMENT OF CUSTOMS THE MINISTRY OF FINANCE - THE MINISTRY OF TRADE - THE GENERAL DEPARTMENT OF CUSTOMS JOINT CIRCULAR No. 77/1999/TTLT-BTC-BTM-TCHQ 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 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. 2. The procedures for producing certificates of goods origin (C/O): 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. For the Minister of Finance Vice Minister PHAM VAN TRONG For the Minister of Trade Vice Minister NGUYEN XUAN QUANG For the General Director 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 Sub-heading 1301 1301 1301 1301 1301 1401 1401 1521 1521 2520 2520 2520 4401 4401 4403 4403 4403 4403 4403 4403 4403 4403 10 10 10 90 20 90 10 20 10 10 20 41 49 91 92 99 10 90 00 00 00 00 00 00 00 00 00 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 -- Other - 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 CHAPTER 25 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 - Treated with paint, stains, creosote or other preservatives - 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.-