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^[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 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.

2. To be eligible for zero-percent special preferential import duty rate, goods specified in Clause 1 of this Article must fully meet the following conditions:

- Having a certificate of origin (C/O) form S issued by a competent authority of the Kingdom of Cambodia.

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

Article 5. Import duty rates and quotas applicable to rice and unprocessed tobacco leaves originated from the Kingdom of Cambodia

1. Rice and unprocessed tobacco leaves specified in Appendix I, which satisfy the conditions prescribed in Article 4 of this Decree and the Ministry of Industry and Trade’s regulations on tariff quota-based imports during 2019-2020, are eligible for the special preferential import duty rate of zero percent under import quotas provided in Appendix II to this Decree.

2. For rice: In case rice items are imported beyond the quotas specified in Appendix II to this Decree (below referred to as over-quota imports), the volume of over-quota imports will be subject to ATIGA special preferential import duty rates (if fully satisfying the conditions prescribed in the Government’s Decree No. 156/2017/ND-CP of December 27, 2017, on Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2018-2022) or preferential import duty rates (below referred to as MFN duty rates) in accordance with the Government’s Decree No. 125/2017/ND-CP of November 16, 2017, 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 (below referred to as Decree No. 125/2017/ND-CP) and amending and supplementing documents (if any).

3. Regarding unprocessed tobacco leaves:

a/ In case the volume of imported unprocessed tobacco leaves exceeds the quotas specified in Appendix II to this Decree but remains under total quotas of the whole country and satisfy the conditions prescribed in Vietnam’s legal documents on tariff quotas, the volume of over-quota imports will be subject to MFN duty rates under Decree No. 125/2017/ND-CP and its amending and supplementing documents (if any).

b/ In case the volume of over-quota imports mentioned at Point a of this Clause exceeds total quotas of the whole country, the out-of-quota import duty rates applicable to unprocessed imported tobacco leaves must comply with Decree No. 125/2017/ND-CP and its amending and supplementing documents (if any).

Article 6. Agricultural products

1. Unprocessed agricultural products produced in Cambodia with investment of Vietnamese enterprises for import into Vietnam must comply with the current regulations on import duty and export duty.

2. Agricultural products originated 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 treaties that the two parties have signed.

3. The volume of imported agricultural products mentioned in Clauses 1 and 2 of this Article are not subject to the quotas specified in Appendix II to this Decree.

Article 7. Organization of implementation

1. This Decree takes effect from January 6, 2020, through December 31, 2020.

2. Customs declaration forms of commodity items specified in Appendix I to this Decree which were registered from February 26, 2019, to before the effective date of this Decree, if fully satisfying the conditions for enjoying special preferential import duty rates prescribed in this Decree and for which duty has been paid at higher rates, may have their overpaid duty amounts handled by customs offices in accordance with the law on tax administration.

3. When legal documents referred to in this Decree are amended, supplemented or replaced, amending, supplementing or replacing documents will prevail.

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

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC

* The appendices to this Decree are not translated.