Bản dịch văn bản 75/2001/TTLT/BTC-BTM-TCHQ
Joint circular 75/2001/TTLT/BTC-BTM-TCHQ
Cơ quan ban hành: Bộ Thương mại
Ngày ban hành: 2001-09-24

JOINT CIRCULAR No 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 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: I. SCOPE OF APPLICATION 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. In cases where a goods item concurrently satisfies the conditions for enjoying 50% import tax reduction and those for enjoying a CEPT preferential tax rate, the lower rate of these two tax rates shall apply. 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). II. OTHER REGULATIONS The regulations on tax calculation bases, tax collection and payment regime, accounting of tax amounts, report on tax collection and payment results, import tax reduction, tax reimbursement, tax arrears collection and handling of violations shall be implemented in compliance with the provisions of the Law on Export Tax and Import Tax and the current guiding documents. III. ORGANIZATION OF IMPLEMENTATION Once every three months (by 15 th day of the following month at the latest) and annually (by February 15 th 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 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: + Amomum longiligulare x 1006 Rice 1006 20 00 - Husked (brown) rice x 1006 30 00 - Preliminarily or fully milled rice, whether or not polished or glazed x 1006 40 00 - Broken rice x 1207 Other oil seeds and oleaginous fruits, whether or not broken 1207 40 00 - 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 11 - - - Pyrethrum, cut, crushed or powdered x 1211 90 12 - - - Pyrethrum of other kinds x 1211 90 13 - - - Cannabis, cut, crushed or powdered x 1211 90 14 - - - Cannabis of other kinds x 1211 90 15 - - - Cocoa, cut, crushed or powdered x 1211 90 16 - - - Cocoa of other kinds x 1211 90 17 - - - 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 10 - - Shellac and other refined lacs x 1301 10 90 - - Other x 1301 90 00 - Other Particularly for: + Benzoin (styrax tonkinensis pyerre) + Chai pha x 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 - Rattans x 1704 Sugar confectionery (including white chocolate), not containing cocoa 1704 90 00 - Other sugar confectionery Particularly for: + Fruit candy 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 Unprocessed tobacco; tobacco refuse 2401 10 00 - Tobacco, not stemmed Particularly for: + 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 x 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 x 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: + Paints 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 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or other shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 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 x 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 Wooden frames for paintings, photographs, mirrors or similar wooden objects x 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes 4418 90 90 - - Other Particularly for: + Flooring planks x 4419 00 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 10 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 00 - Floor coverings of coconut fiber (coir) x - Other, of pile construction, made up in pieces: 5702 41 00 - - Of wool or fine animal hair x 5702 42 00 - - Of man-made textile materials x 5702 49 00 - - Of other textile materials x - Other, not of pile construction, made up in pieces: 5702 51 00 - - Of wool or fine animal hair x 5702 52 00 - - Of man-made textile materials x 5702 59 00 - - 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 Other carpets and other textile floor coverings, whether or not made up in pieces Particularly for: + Those already made up in pieces x 5805 00 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 x 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 x 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 x 6105 Men’s or boys’ shirts, knitted or crocheted x 6106 Women’s or girls’ shirts, blouses and shirt-blouses, knitted or crocheted x 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 x 6109 T-shirts, singlets and other vests, knitted or crocheted x 6110 Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted x 6111 Babies’ garments and clothing accessories, knitted or crocheted x 6112 Track suits, ski suits and swimwear, knitted or crocheted x 6113 00 Garments, made up of knitted or crocheted fabrics of heading No.5903, 5906 or 5907 x 6114 Other garments, knitted or crocheted x 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 x 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 x 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) x 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 x 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 x 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 x 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 x 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted x 6213 Handkerchiefs x 6214 Shawls, scarves, mufflers, mantillas, veils and the like x 6215 Ties, bow ties and cravats x 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 x 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 Footwear with outer soles of rubber, plastics, leather or composition leather (leatherette) and uppers of leather 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 x 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 8414 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: 8414 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: 8414 59 10 - - - Of a capacity of up to 125 kW x 8414 59 90 - - - Of a capacity exceeding 125 kW x 8415 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 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curdles, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No.8545 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; video monitors and video projectors - Television receivers, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: 8528 12 00 - - Color type x 8528 13 00 - - Black and white or other monochrome x 8544 Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors. Optic fiber cable, made of separately coated optic fibers, whether or not fitted with electric conductors or connectors Particularly for: + Plastic-coated electric conductors + Telephone cables x x 9401 Seats (other than those of heading No.9402), whether or not convertible into beds, and parts thereof Particularly for: + Inlaid or engraved articles x 9403 Other furniture and parts thereof 9403 30 00 - Wood furniture for office purposes Particularly for: + Inlaid, engraved or carved articles x 9403 40 00 - Kitchen wood furniture x 9403 50 00 - Bedroom wood furniture x 9403 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 Headings under the Import Tariff Calculation units Quantity I. Wood and wood products 1 Flooring planks 4418 m3 50,000 2 Household wood furniture made of natural forest timber 4414 4419 9401 9403 USD 500,000 3 Plywood 4412 sheet 100,000 4 Sawn timber 4407 m3 100,000 II. Minerals 1 Plaster 2520 ton 200,000 2 Tin 2609 ton 200 3 Macadam 2517 USD 50,000 III. Forest products 1 Chai pha 1301 USD 200,000 2 Benzoin (styrax tonkinensis pierre) 1301 USD 200,000 3 Processed rattans 1401 USD 500,000 4 Vang dang (coscinium usitatum pierre) 1211 USD 20,000 5 Careya sphaerica 1207 ton 1,500 6 Orang-outang fruit 0813 USD 50,000 7 Lac 1301 USD 200,000 8 Medicinal plants 1211 USD 20,000 9 Amomum longiligulare 0908 ton 100 10 Powdered tree bark for making incense 4401 USD 50,000 11 Job’s tears 1211 ton 5,000 IV Farm produce 1 Sticky rice, long-grain rice 1006 USD 5,000 2 Dried tobacco 2401 USD 200,000 V Industrial products 1 Fruit juice, fruit candy 2009, 1704 USD 50,000 2 Paints 3208 3209 3210 USD 100,000 3 Plastic water pipes 3917 USD 100,000 4 Electric fans 8414 unit 50,000 5 Garment From 6101 to 6117, from 6201 to 6217 USD 100,000 6 Assorted sandals and slippers From 6401 to 6405 pair 20,000 7 Detergent and perfumed soap 3401 USD 5,000