VietnameseDecree No. 24/2017/ND-CP dated March 14, 2017 of the Government on prescribing the special preferential import duty rates to implement the Bilateral Trade Promotion Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in 2016
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Decree No. 24/2017/ND-CP dated March 14, 2017 of the Government on prescribing the special preferential import duty rates to implement the Bilateral Trade Promotion Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in 2016
| 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: | 24/2017/ND-CP | Signer: | Nguyen Xuan Phuc |
| Type: | Decree | Expiry date: | Updating |
| Issuing date: | 14/03/2017 | 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 , Tax - Fee - Charge |
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Effect status: Known
THE GOVERNMENT | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness | |
No. 24/2017/ND-CP | Hanoi, March 14, 2017 |
DECREE
Prescribing the special preferential import duty rates to implement the Bilateral Trade Promotion Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in 2016[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 Promotion Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia, which was concluded on October 26, 2016;
At the proposal of the Minister of Finance;
The Government promulgates the Decree prescribing the special preferential import duty rates to implement the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in 2016.
Article 1. Scope of regulation
This Decree prescribes the special preferential import duty rates to implement the Bilateral Trade Promotion Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia which was concluded in Hanoi on October 26, 2016 (below referred to as the 2016 Vietnam-Cambodia Trade Promotion Agreement), and conditions for enjoyment of the special preferential import duty rates under the 2016 Vietnam-Cambodia Trade Promotion 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 originating from the Kingdom of Cambodia.
Article 3. List of imports eligible for the duty rate of 0%; list of tariff quota-based imports originating from the Kingdom of Cambodia; and list of pairs of border gates permitted for customs clearance under the 2016 Vietnam-Cambodia Trade Promotion Agreement
To promulgate together with this Decree:
1. Appendix I - List of imports originating from the Kingdom of Cambodia which are eligible for the special preferential import duty rate of 0%.
2. Appendix II - List of tariff quota-based imports originating from the Kingdom of Cambodia.
3. Appendix III - List of pairs of border gates permitted for customs clearance of the commodity items provided in the 2016 Vietnam-Cambodia Trade Promotion Agreement.
Article 4. Conditions for imports to be eligible for the special preferential import duty rate of 0%
Imports originating from the Kingdom of Cambodia which are on the list of commodity items provided in Appendix I to this Decree are eligible for the special preferential import duty rate of 0% if satisfying the following conditions:
1. Having a certificate of origin, form S (C/O, form S) granted by a competent authority of the Kingdom of Cambodia.
2. Undergoing customs clearance through pairs of border gates provided in Appendix III to this Decree.
Particularly, rice and dried tobacco leaves are eligible for the special preferential import duty rate of 0% under Article 5 of this Decree.
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