Decree 83/2021/ND-CP on Special Preferential Import Tariff to implement 2021-2022 Vietnam-Cambodia Arrangement

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2021-2022 period^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

Pursuant to the April 9, 2016 Law on Treaties;

To implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2019-2020 period, which was signed on February 26, 2019, and has been extended for the 2021-2022 period;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2021-2022 period.

Article 1. Scope of regulation

This Decree specifies special preferential import duty rates and conditions for imported goods to be eligible for special preferential import duty rates under the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2019-2020 period, which has been extended for the period from January 1, 2021, to December 31, 2022 (below referred to as the 2021-2022 Vietnam-Cambodia Arrangement).

Article 2. Subjects of application

1. Duty payers as defined in the Law on Import Duty and Export Duty.

2. Customs offices and customs officers.

3. Organizations and individuals that have rights and obligations relating to imported goods originating from the Kingdom of Cambodia.

Article 3. Special Preferential Import Tariff; List of tariff quota-based imported goods and List of pairs of border gates permitted to carry out customs clearance

To promulgate together with this Decree:

1. Appendix I - Vietnam’s Special Preferential Import Tariff to implement the 2021-2022 Vietnam-Cambodia Arrangement.

2. Appendix II - Vietnam’s List of tariff quota-based imported goods to implement the 2021-2022 Vietnam-Cambodia Arrangement.

3. Appendix III - List of pairs of border gates permitted to carry out customs clearance for commodity items eligible for special preferential import duty rates under the 2021-2022 Vietnam-Cambodia Arrangement.

Article 4. Conditions for application of special preferential import duty rates

To be eligible for Vietnam’s special preferential import duty rates to implement the 2021-2022 Vietnam-Cambodia Arrangement, imported goods must fully satisfy the following conditions:

1. Being on the Special Preferential Import Tariff to implement the 2021-2022 Vietnam-Cambodia Arrangement provided in Appendix I to this Decree.

2. Being accompanied by a certificate of origin (C/O), Form S, issued by a competent authority of the Kingdom of Cambodia.

3. Being cleared from customs procedures through the pairs of border gates provided in Appendix III to this Decree.

Article 5. Import duty rates and tariff quotas applicable to rice and unmanufactured tobacco leaves originating from the Kingdom of Cambodia

1. Rice and unmanufactured tobacco leaves listed in Appendix I will, if satisfying the conditions specified in Article 4 of this Decree and complying with the Ministry of Industry and Trade’s regulations on tariff quota-based import under the 2021-2022 Vietnam-Cambodia Arrangement, be eligible for the special preferential import duty rates specified in Appendix I according to the tariff-rate quota volumes specified in Appendix II to this Decree.

2. For rice items: In case rice items are imported in excess of the tariff-rate quota volumes specified in Appendix II to this Decree (below referred to as over-quota imported goods), the volume of over-quota imported goods may be eligible for the special preferential import duty rates specified in the Free Trade Agreements to which both Vietnam and Cambodia are contracting parties (if fully satisfying the conditions specified in the relevant Decrees on Special Preferential Import Tariffs), or may be eligible for preferential import duty rates (below referred to as MFN duty rates) specified in the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, Preferential Import Tariff and List of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP (below referred to as Decree No. 57/2020/ND-CP), and revising documents (if any).

3. For unmanufactured tobacco leaves:

a/ In case the volumes of unmanufactured tobacco leaves imported exceed the tariff-rate quota volumes specified in Appendix II to this Decree but remain within the total quota volumes set by the WTO and satisfy the conditions specified in Vietnam’s legal documents on tariff-rate quotas, such import volumes will be eligible for the MFN duty rates specified in Decree No. 57/2020/ND-CP and revising documents (if any).

b/ In case the volumes of unmanufactured tobacco leaves imported exceed the tariff-rate quota volumes specified in Appendix II to this Decree and fall beyond the total quota volumes set by the WTO, the out-of-quota import duty rates applicable to unmanufactured tobacco leaves specified in Decree No. 57/2020/ND-CP and revising documents (if any) shall apply.

4. The volumes of rice and unmanufactured tobacco leaves imported in the cases specified at Points a and b of this Clause shall not be included in the quota volumes of the relevant commodity items specified in Appendix II to this Decree, specifically as follows:

  a/ Items of rice cultivated in Cambodian provinces bordering Vietnam with investment of Vietnamese enterprises, households, business households or individuals, which are imported into Vietnam, must comply with the current regulations on import duty and export duty.

b/ Rice and unmanufactured tobacco leaves originating from Cambodia, which are imported into Vietnam by Vietnamese enterprises for re-export to other markets, must comply with the mechanism of temporary import for re-export of the Government of the Socialist Republic of Vietnam and regional and international agreements which the two parties have acceded to or signed.

Article 6. Organization of implementation

1. This Decree takes effect from the date of its signing through December 31, 2022.

2. For customs declarations of the commodity items specified in Appendix I to this Decree which were registered in the period from January 1, 2021, to the date before this Decree takes effect, if the goods items stated in such declarations fully satisfy the conditions to be eligible for the special preferential import duty rates specified in this Decree and duties on such goods have been paid at higher rates, customs offices shall handle the overpaid duty amounts in accordance with the law on tax administration.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

* The appendices to this Decree are not translated.