VietnameseJoint Circular No. 75/2001/TTLT-BTC-BTM-TCHQ dated September 24, 2001 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs guiding the reduction of import tax on goods of Lao origin specified in the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic (the 1999 Cua Lo Agreement) on creation of favorable conditions for people, transport means and goods to travel across the border of the two countries
ATTRIBUTE
| Issuing body: | Ministry of Finance; Ministry of Trade; General Department of Customs | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 75/2001/TTLT-BTC-BTM-TCHQ | Signer: | Le Manh Hung; Mai Van Dau; Vu Van Ninh |
| Type: | Joint Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 24/09/2001 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
THE MINISTRY OF FINANCE - THE MINISTRY OF TRADE - THE GENERAL DEPARTMENT OF CUSTOMS |
|
No: 75/2001/TTLT/BTC-BTM-TCHQ | Hnio, September 24, 2001 |
JOINT CIRCULAR
GUIDING THE REDUCTION OF IMPORT
Pursuant to the agreement reached between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic concluded on August 23, 1999 in Cua Lo provincial town, Nghe An province, Vietnam;
In furtherance of the Prime Minister’s directing opinions expressed in the Government’s Official Dispatch No.1384/CP-QHQT of December 30, 1999 concerning the implementation of trade agreements with Laos, the Government Office’s Official Dispatch No.2252/VPCP-QHQT of May 6, 2000 on tax exemption and reduction for goods of Lao origin or made in Laos, which are imported into Vietnam; and the Government’s Official Dispatch No.261/CP-QHQT of April 5, 2001 on boosting trade ties with Laos;
The Ministry of Finance, the Ministry of Trade and the General Department of Customs hereby jointly guide the reduction of import tax on goods of Lao origin as follows:
I. SCOPE OF APPLICATION
A. Goods made in the Lao People’s Democratic Republic and imported into
1. Being those specified in the List of goods items eligible for 50% (fifty per cent) import tax reduction, issued together with this Circular. The specific quantity of each category of goods imported from
In cases where a goods item concurrently satisfies the conditions for enjoying 50% import tax reduction and those for enjoying a CEPT preferential tax rate, the lower rate of these two tax rates shall apply.
2. Having a certificate of origin (C/O) issued by the Ministry of Trade or the Trade Bureaus or the Trade Services of
3. Obtaining written certification that they are covered by the tax preferential program under the agreement between the two governments, issued by the Ministry of Trade or Trade Services of Vientiane city and Saysomboun special zone of Laos.
4. Goods imported into
B. Procedures for producing and inspecting certificates of origin (C/O):
Enterprises that import Lao goods, which are on the List of goods items eligible for 50% import tax reduction, issued together with this Circular, and wish to enjoy the import tax reduction preference shall have to produce to the customs offices the originals of certificates of origin of the goods together with the prescribed import voucher sets upon carrying out the import procedures.
In cases where enterprises have not yet obtained C/O for production upon carrying out the import procedures, the customs offices, when calculating tax, shall apply the ordinary tax rates or CEPT preferential tax rates (if the conditions therefor are fully met) and accept the delayed C/O production within 30 days counting from the date of submitting customs declarations. After submitting C/O, enterprises shall be considered for reimbursement of overpaid tax amount (the difference between the paid tax amount calculated at the ordinary tax rate or CEPT preferential tax rate and that calculated at 50%-reduced preferential import tax rate specified in the Import Tariff).
Importing enterprises shall be held responsible before law for the legality and validity of the already submitted C/O. If any C/O fraudulence is detected, the concerned importing enterprise(s) shall be handled according to the current law provisions.
When having any doubt about the truthfulness and accuracy of certificates of origin, the customs offices may request the concerned enterprises to supply written evidences to prove it. The time limit for enterprises to supply additional vouchers shall be 30 days after the C/O is submitted. Pending the re-inspection result, the 50% tax rate reduction for the concerned goods lots shall temporarily not be given, and the ordinary tax rates or CEPT preferential tax rates (if the conditions therefor are fully met) shall be applied. And at the same time, the procedures for goods release shall continue to be carried out if such goods items are not banned or restricted from import and there is no doubt about false declaration of goods. In cases where goods owners have enough documents to prove the Lao origin of their goods, the overpaid tax amount shall be considered to be reimbursed (the difference between tax amount calculated at the ordinary tax rates or CEPT preferential tax rates already paid and that calculated at 50%-reduced preferential import tax rates specified in the Import Tariff).
II. OTHER REGULATIONS
The regulations on tax calculation bases, tax collection and payment regime, accounting of tax amounts, report on tax collection and payment results, import tax reduction, tax reimbursement, tax arrears collection and handling of violations shall be implemented in compliance with the provisions of the Law on Export Tax and Import Tax and the current guiding documents.
III. ORGANIZATION OF IMPLEMENTATION
Once every three months (by 15th day of the following month at the latest) and annually (by February 15th of the following year at the latest), the General Department of Customs shall sum up and report the quantity and value (calculated at the import tax calculation prices) of import goods subject to this Circular to the Ministry of Trade and the Ministry of Finance. In cases where it detects that the Lao side issues written certifications for goods in excess of the volume already agreed upon, the Ministry of Trade shall work together with the Lao Ministry of Trade in devising appropriate remedial measures.
This Circular takes effect after its signing.
This Circular replaces Joint Circular No.77/1999/TTLT-BTC-BTM-TCHQ of June 22, 1999 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs guiding the implementation of the Prime Minister’s Decision No.181/1998/QD-TTg of September 21, 1998 on the import tax reduction for goods made in the Lao People’s Democratic Republic.
Any problems arising in the course of implementation should be reported by the concerned units to the Ministry of Finance, the Ministry of Trade and the General Department of Customs for study, guidance and timely supplements.
FOR THE MINISTER OF FINANCE | FOR THE MINISTER OF TRADE | FOR THE GENERAL DIRECTOR OF CUSTOMS |
LIST OF GOODS ITEMS ELIGIBLE FOR 50% IMPORT TAX REDUCTION
(Issued together with Joint Circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs)
Code | Description of goods groups | Notes | ||
Heading | Subheading | | | |
0813 | | | Dried fruits, other than those of headings No.0801 to 0806; mixtures of nuts or dried fruits of this Chapter | |
0813 | 40 | 00 | - Other dried fruits | |
| | | Particularly for: + Orang-outang fruit | x |
0908 | | | Nutmeg, mace and cardamom | |
0908 | 30 | 00 | - Cardamom | |
| | | Particularly for: + Amomum longiligulare | x |
1006 | | | Rice | |
1006 | 20 | 00 | - Husked (brown) rice | x |
1006 | 30 | 00 | - Preliminarily or fully milled rice, whether or not polished or glazed | x |
1006 | 40 | 00 | - Broken rice | x |
1207 | | | Other oil seeds and oleaginous fruits, whether or not broken | |
1207 | 40 | 00 | - Sesame seeds | x |
1211 | | | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered | |
1211 | 90 | | - Others: | |
| | | - - Of a kind used primarily in pharmacy: | |
1211 | 90 | 11 | - - - Pyrethrum, cut, crushed or powdered | x |
1211 | 90 | 12 | - - - Pyrethrum of other kinds | x |
1211 | 90 | 13 | - - - Cannabis, cut, crushed or powdered | x |
1211 | 90 | 14 | - - - Cannabis of other kinds | x |
1211 | 90 | 15 | - - - | x |
1211 | 90 | 16 | - - - Cocoa of other kinds | x |
1211 | 90 | 17 | - - - Other, cut, crushed or powdered | x |
1211 | 90 | 19 | - - - Other | x |
1301 | | | Lac; natural gums, resins, gum-resins, oleo resins (for example, balsams) | |
1301 | 10 | | - Lac: | |
1301 | 10 | 10 | - - Shellac and other refined lacs | x |
1301 | 10 | 90 | - - Other | x |
1301 | 90 | 00 | - Other | |
| | | Particularly for: + Benzoin (styrax tonkinensis pyerre) + Chai pha | x x |
1401 | | | Vegetable materials of a kind used for plaiting (such as, bamboos, rattans, reeds, rushes, osier and raffia, cleaned, bleached or dyed cereal straw, and lime bark) | |
1401 | 20 | 00 | - Rattans | x |
1704 | | | Sugar confectionery (including white chocolate), not containing cocoa | |
1704 | 90 | 00 | - Other sugar confectionery | |
| | | Particularly for: | |
| | | + Fruit candy | x |
2009 | | | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | x |
2401 | | | Unprocessed tobacco; tobacco refuse | |
2401 | 10 | 00 | - Tobacco, not stemmed | |
| | | Particularly for: + Dried tobacco | x |
2401 | 20 | 00 | - Tobacco, partly or wholly stemmed | |
| | | Particularly for: + Dried tobacco | x |
2517 | | | Pebble, gravel, broken or crushed stone, of a kind used primarily for concrete aggregates, metalling land roads or railroads, or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the material cited in the first part of this heading; tarred macadam, granules, chippings and powder, of stones of headings No.2515 and 2516, whether or not heat-treated | |
2517 | 20 | 00 | - Macadam or slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of sub-heading No.251710 | x |
2517 | 30 | 00 | - Tarred macadam | x |
2520 | | | Gypsum (mineral calcium sulfate); anhydrite; plaster (consisting of calcined gypsum or calcium sulfate), whether or not colored, with or without small quantities of accelerators or retarders | x |
2609 | 00 | 00 | Tin ores and concentrates thereof | x |
3208 | | | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | |
| | | Particularly for: + Paints | x |
3209 | | | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | |
| | | Particularly for: + Paints | x |
3210 | 00 | | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leathers | |
| | | Particularly for: + Paints | x |
3401 | | | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or other shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | |
| | | Particularly for: + Perfumed soap, powder detergent | x |
3917 | | | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastic | |
| | | Particularly for: + Water pipes | x |
4401 | | | Fuel wood, in logs, in billets, in twigs, faggots or similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar form | |
4401 | 30 | 00 | - Sawdust, wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | |
| | | Particularly for: + Powdered tree bark for making incense | x |
4403 | | | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | x |
4407 | | | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness of over 6 mm | |
| | | Particularly for: + Sawn or chipped wood | x |
4412 | | | Plywood, veneered panels and similar laminated wood | |
| | | Particularly for: + Plywood | x |
4414 | 00 | 00 | Wooden frames for paintings, photographs, mirrors or similar wooden objects | x |
4418 | | | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes | |
4418 | 90 | 90 | - - Other | |
| | | Particularly for: + Flooring planks | x |
4419 | 00 | 00 | Tableware and kitchenware, of wood | x |
4420 | | | Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 | |
4420 | 10 | 00 | - Statuettes and other ornaments, of wood | x |
4420 | 90 | 00 | - Other | |
| | | Particularly for: + Inlaid, engraved or carved articles | x |
5701 | | | Carpets and other textile floor coverings, made by knotting method, whether or not made up in pieces | |
| | | Particularly for: + Those already made up in pieces | x |
5702 | | | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up in pieces, including "kelem", "schumacks", "karamanie" and similar hand-woven rugs | |
5702 | 10 | 00 | - "Kelem", "schumacks", "karamanie" and similar hand-woven rugs | x |
5702 | 20 | 00 | - Floor coverings of coconut fiber (coir) | x |
| | | - Other, of pile construction, made up in pieces: | |
5702 | 41 | 00 | - - Of wool or fine animal hair | x |
5702 | 42 | 00 | - - Of man-made textile materials | x |
5702 | 49 | 00 | - - Of other textile materials | x |
| | | - Other, not of pile construction, made up in pieces: | |
5702 | 51 | 00 | - - Of wool or fine animal hair | x |
5702 | 52 | 00 | - - Of man-made textile materials | x |
5702 | 59 | 00 | - - Of other textile materials | x |
5703 | | | Carpets and other textile floor coverings, tufted, whether or not made up in pieces | |
| | | Particularly for: + Those already made up in pieces | x |
5704 | | | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up in pieces | |
| | | Particularly for: + Those already made up in pieces | x |
5705 | 00 | 00 | Other carpets and other textile floor coverings, whether or not made up in pieces | |
| | | Particularly for: + Those already made up in pieces | x |
5805 | 00 | 00 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, | |
| | | Particularly for: + Those already made up in pieces | x |
6101 | | | Men’s or boys’ overcoats, motor-riding coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No.6103 | x |
6102 | | | Women’s or girls’ overcoats, motor-riding coats, capes, cloaks, anoraks, (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No.6104 | x |
6103 | | | Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | x |
6104 | | | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted | x |
6105 | | | Men’s or boys’ shirts, knitted or crocheted | x |
6106 | | | Women’s or girls’ shirts, blouses and shirt-blouses, knitted or crocheted | x |
6107 | | | Men’s or boys’ underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | x |
6108 | | | Women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted | x |
6109 | | | T-shirts, singlets and other vests, knitted or crocheted | x |
6110 | | | x | |
6111 | | | Babies’ garments and clothing accessories, knitted or crocheted | x |
6112 | | | Track suits, ski suits and swimwear, knitted or crocheted | x |
6113 | 00 | | Garments, made up of knitted or crocheted fabrics of heading No.5903, 5906 or 5907 | x |
6114 | | | Other garments, knitted or crocheted | x |
6115 | | | Panty hoses, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted | x |
6116 | | | Gloves, mittens and mitts, knitted or crocheted | x |
6117 | | | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | x |
6201 | | | Men’s or boys’ overcoats, motor-riding coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No.6203 | x |
6202 | | | Women’s or girls’ overcoats, motor-riding coats, capes, cloaks, anoraks,(including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No.6204 | x |
6203 | | | Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | x |
6204 | | | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) | x |
6205 | | | Men’s or boys’ shirts | x |
6206 | | | Women’s or girls’ shirts, blouses and shirt-blouses | x |
6207 | | | Men’s or boys’ singlets and other undervests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles | x |
6208 | | | Women’s or girls’ singlets and other undervests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles | x |
6209 | | | Babies’ garments and clothing accessories, knitted or crocheted | x |
6210 | | | Garments, made up of fabrics of heading No.5602, 5603, 5903, 5906 or 5907 | x |
6211 | | | Track suits, ski suits and swimwear; other garments | x |
6212 | | | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted | x |
6213 | | | Handkerchiefs | x |
6214 | | | Shawls, scarves, mufflers, mantillas, veils and the like | x |
6215 | | | Ties, bow ties and cravats | x |
6216 | 00 | 00 | Gloves, mittens and mitts | x |
6217 | | | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No.6212 | x |
6401 | | | Waterproof footwear with outer soles and uppers of rubber or of plastics, the upper of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | |
6401 | 10 | 00 | - Footwear incorporating a protective metal toe-cap | |
| | | Particularly for: + Sandals and slippers | x |
| | | - Other footwear: | |
6401 | 99 | 00 | - - Other | |
| | | Particularly for: + Sandals and slippers | x |
6402 | | | Other footwear with outer soles and uppers of rubber or plastics | |
| | | Particularly for: + Sandals and slippers | x |
6403 | | | Footwear with outer soles of rubber, plastics, leather or composition leather (leatherette) and uppers of leather | |
| | | Particularly for: + Sandals and slippers | x |
6404 | | | Footwear with outer soles of rubber, plastics, leather or synthetic leather (leatherette) and uppers of textile materials | |
| | | Particularly for: + Sandals and slippers | x |
6405 | | | Other footwear | |
6405 | 90 | 90 | - - Other | |
| | | Particularly for: + Sandals and slippers | x |
7114 | | | Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal | |
| | | Particularly for: + Articles of gold or silver | x |
8414 | | | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters | |
| | | - Fans: | |
8414 | 51 | 00 | - - Desk, floor or wall fans, ventilating fans, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W | x |
8414 | 59 | | - - Other: | |
8414 | 59 | 10 | - - - Of a capacity of up to 125 kW | x |
8414 | 59 | 90 | - - - Of a capacity exceeding 125 kW | x |
8415 | | | Air conditioners, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | x |
8418 | | | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioners of heading No.8415 | |
| | | Particularly for: + Refrigerators | x |
8516 | | | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curdles, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No.8545 | |
8516 | 60 | 10 | - - Electric rice cookers | x |
8528 | | | Television receivers, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors | |
| | | - Television receivers, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: | |
8528 | 12 | 00 | - - Color type | x |
8528 | 13 | 00 | - - Black and white or other monochrome | x |
8544 | | | Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors. Optic fiber cable, made of separately coated optic fibers, whether or not fitted with electric conductors or connectors | |
| | | Particularly for: + Plastic-coated electric conductors + Telephone cables | x x |
9401 | | | Seats (other than those of heading No.9402), whether or not convertible into beds, and parts thereof | |
| | | Particularly for: + Inlaid or engraved articles | x |
9403 | | | Other furniture and parts thereof | |
9403 | 30 | 00 | - Wood furniture for office purposes | |
| | | Particularly for: + Inlaid, engraved or carved articles | x |
9403 | 40 | 00 | - Kitchen wood furniture | x |
9403 | 50 | 00 | - Bedroom wood furniture | x |
9403 | 60 | 00 | - Other wood furniture | x |
| | | Particularly for: + Inlaid, engraved or carved articles | x |
Application guidance: In cases where only headings (4-digit codes) or sub-headings (6-digit codes) are enumerated without 8-digit codes and "Particularly for" sections, all goods items under 8-digit codes or "Particularly for" sections belonging to the said 4-digit headings or 6-digit sub-headings shall be eligible for import tax reduction.
- In cases where headings (4-digit codes) or sub-headings (6-digit codes) are extended to 8-digit codes or "Particularly for" sections, only goods items under the already extended 8-digit codes or "Particularly for" sections shall be eligible for import tax reduction.
- In cases where 8-digit codes are entailed by "Particularly for" sections, only goods items specified in such "Particularly for" sections shall be eligible for import tax reduction.
(*) Headings and sub-headings of goods, and goods items marked with (x) at the column notes shall be eligible for 50% import tax reduction as provided for by this Circular.-
LIST OF GOODS ITEMS ELIGIBLE FOR 50% IMPORT TAX REDUCTION
IN 2001 UNDER THE PREFERENTIAL IMPORT TARIFF
(Issued together with Joint Circular No. 75/2001/TTLT-BTC-BTM-TCHQ of September 24, 2001 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs)
Ordinal number | Names of goods | Headings under the Import Tariff | Calculation units | Quantity |
I. | Wood and wood products | | | |
1 | Flooring planks | 4418 | m3 | 50,000 |
2 | Household wood furniture made of natural forest timber | 4414 4419 9401 9403 | USD | 500,000 |
3 | Plywood | 4412 | sheet | 100,000 |
4 | Sawn timber | 4407 | m3 | 100,000 |
II. | Minerals | | | |
1 | Plaster | 2520 | ton | 200,000 |
2 | Tin | 2609 | ton | 200 |
3 | Macadam | 2517 | USD | 50,000 |
III. | | | | |
1 | Chai pha | 1301 | USD | 200,000 |
2 | Benzoin (styrax tonkinensis | 1301 | USD | 200,000 |
3 | Processed rattans | 1401 | USD | 500,000 |
4 | Vang dang (coscinium usitatum | 1211 | USD | 20,000 |
5 | Careya sphaerica | 1207 | ton | 1,500 |
6 | Orang-outang fruit | 0813 | USD | 50,000 |
7 | Lac | 1301 | USD | 200,000 |
8 | Medicinal plants | 1211 | USD | 20,000 |
9 | Amomum longiligulare | 0908 | ton | 100 |
10 | Powdered tree bark for making incense | 4401 | USD | 50,000 |
11 | Job’s tears | 1211 | ton | 5,000 |
IV | Farm produce | | | |
1 | Sticky rice, long-grain rice | 1006 | USD | 5,000 |
2 | Dried tobacco | 2401 | USD | 200,000 |
V | Industrial products | | | |
1 | Fruit juice, fruit candy | 2009, 1704 | USD | 50,000 |
2 | Paints | 3208 3209 3210 | USD | 100,000 |
3 | Plastic water pipes | 3917 | USD | 100,000 |
4 | Electric fans | 8414 | unit | 50,000 |
5 | Garment | From 6101 to 6117, from 6201 to 6217 | USD | 100,000 |
6 | Assorted sandals and slippers | From 6401 to 6405 | pair | 20,000 |
7 | Detergent and perfumed soap | 3401 | USD | 5,000 |
VIETNAMESE DOCUMENTS
Joint Circular 75/2001/TTLT-BTC-BTM-TCHQ DOC (Word)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
ENGLISH DOCUMENTS
Joint Circular 75/2001/TTLT-BTC-BTM-TCHQ PDFThis utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
Joint Circular 75/2001/TTLT-BTC-BTM-TCHQ DOC (Word)This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
