Decree No. 92/2019/ND-CP the Special Preferential Import Tariff between Vietnam and Cambodia

DECREE

On the 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 during 2019-2020

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 June 23, 2014 Customs Law;

Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the April 9, 2016 Law on Treaties;

Pursuant to the February 26, 2019 Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on the Special Preferential Import Tariffs 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 (hereafter referred to as the Kingdom of Cambodia) during 2019-2020.

Article 1. Scope of regulation

This Decree prescribes special preferential import duty rates 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, which was signed in Phnom Penh, Cambodia on February 26, 2019 (below referred to as the 2019-2020 Vietnam-Cambodia Arrangement), and conditions for enjoying special preferential import duty rates under this Arrangement.

Article 2. Subjects of application

1. Taxpayers as defined by the Law on Import Duty and Export Duty.

2. Customs offices and customs officers.

3. Organizations and individuals that have rights and obligations related to exports and imports originated from the Kingdom of Cambodia.

Article 3. List of imports eligible for special preferential import duty rates; list of tariff quota-based imports originated from the Kingdom of Cambodia and list of pairs of border gates permitted to carry out customs clearance in accordance with the 2019-2020 Vietnam-Cambodia Arrangement

Promulgated together with this Decree are:

1. Appendix I - List of imports originated from the Kingdom of Cambodia which are eligible for special preferential import duty rates.

2. Appendix II - List of tariff quota-based imports originated from the Kingdom of Cambodia.

3. Appendix III - List of pairs of border gates permitted to carry out customs clearance in accordance with the 2019-2020 Vietnam-Cambodia Arrangement.

Article 4. Special preferential import duty rates and conditions for application of zero-percent special preferential import duty rate

1. Imports originated from the Kingdom of Cambodia, which are named in the List of goods specified in Appendix I to this Decree, are eligible for the special preferential import duty rate of zero percent.

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