VietnameseDecree No. 124/2016/ND-CP dated September 01, 2016 of the Government on the Special Preferential Import Tariff to implement the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic
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Decree No. 124/2016/ND-CP dated September 01, 2016 of the Government on the Special Preferential Import Tariff to implement the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic
| Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 124/2016/ND-CP | Signer: | Nguyen Xuan Phuc |
| Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 01/09/2016 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising , Export - Import , Foreign affairs , Tax - Fee - Charge |
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THE GOVERNMENT No. 124/2016/ND-CP | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, September 1, 2016 |
DECREE
On the Special Preferential Import Tariff to implement the Bilateral Trade Agreement between the Government of the Socialist Republic of
Vietnam and the Government of the Lao People’s Democratic Republic[1]
Vietnam and the Government of the Lao People’s Democratic Republic[1]
Pursuant to the June 19, 2015 Law on Organization of the Government;
Pursuant to the April 6, 2016, Law on Import Duty and Export Duty;
Pursuant to the April 9, 2016 Law on Treaties;
In furtherance of the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic which was concluded in Vientiane on March 3, 2015;
At the proposal of the Minister of Finance;
The Government promulgates the Decree on the Special Preferential Import Tariff to implement the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic.
Article 1. Scope of regulation
This Decree promulgates the Special Preferential Import Tariff to implement the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic which was concluded in Vientiane on March 3, 2015 (below referred to as the Vietnam-Laos Trade Agreement), and conditions for entitlement to the special preferential import duty rates under the Vietnam-Laos Trade Agreement.
Article 2. Subjects of application
1. Taxpayers as defined in the Law on Import Duty and Export Duty.
2. Customs offices and officers.
3. Organizations and individuals that have rights and obligations relating to imports and exports.
Article 3. List of goods originating from the Lao People’s Democratic Republic under the Vietnam-Laos Trade Agreement
To promulgate together with this Decree:
1. Appendix I - List of goods originating from the Lao People’s Democratic Republic which are eligible for 50% reduction of ATIGA import duty rates (Vietnam’s special preferential import duty rates to implement the ASEAN Trade in Goods Agreement) when being imported into Vietnam.
2. Appendix II - List of goods originating from the Lao People’s Democratic Republic which are ineligible for tariff incentives when being imported into Vietnam.
3. Appendix III - List of goods originating from the Lao People’s Democratic Republic which are eligible for annual tariff-rate quotas when being imported into Vietnam.
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