THE GOVERNMENT
__________ No. 05/2024/ND-CP | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
______________________ Hanoi, January 24, 2024 |
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 2023-2024 period
Pursuant to the Law on Organization of the Government dated June 19, 2015, and the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;
Pursuant to the Law on Import Duty and Export Duty dated April 06, 2016;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Treaties dated April 9, 2016;
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 2023-2024 period, which was signed on June 2, 2023;
At the proposal of the Minister of Finance;
The Government hereby 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 2023-2024 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 2023-2024 period (hereinafter referred to as the 2023-2024 Vietnam-Cambodia Arrangement).
Article 2. Subjects of application
1. Duty payers prescribed 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 imports 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 2023-2024 Vietnam-Cambodia Arrangement.
2. Appendix II - Vietnam’s List of tariff quota-based imported goods to implement the 2023-2024 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 2023-2024 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 2023-2024 Vietnam-Cambodia Arrangement, imported goods must fully satisfy the following conditions:
1. Being on the Special Preferential Import Tariff to implement the 2023- 2024 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. 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 2023-2024 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 (hereinafter 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 specified in the Government's legal documents 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 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 preferential import duty rates specified in the Government's legal documents 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 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 the Government's legal documents 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 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 reexport 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. Implementation organization
1. This Decree takes effect from the date of its signing to the end of December 31, 2024.
2. For customs declarations of the commodity items specified in Appendix I to this Decree which were registered in the period from June 2, 2023, 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 THE DEPUTY PRIME MINISTER Le Minh Khai |
Appendix I
VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO IMPLEMENT THE 2023-2024 VIETNAM-CAMBODIA ARRANGEMENT
(Attached to the Government’s Decree No. 05/2024/ND-CP dated January 24, 2024)
_______________________
Notes and general rules explaining the classification of goods are made according to the List of Vietnam's imports and exports based on the Harmonized Commodity Description and Coding System of the World Customs Organization.
Columns “Heading” and “Description” are formulated on the basis of the List of Vietnam’s exports and imports and prescribed in detail according to 8-digit codes. Symbol (*) refers to items applied tariff quotas specified in Article 5 of this Decree.
Column “Vietnam-Cambodia duty rate (%)”: Vietnam’s special preferential import duty rates to implement the 2023-2024 Vietnam-Cambodia Arrangement, applicable for different periods, including:
- 2023: Duty rates to be applied in the period from June 2, 2023, to the end of December 31, 2023;
- 2024: Duty rates to be applied in the period from January 1, 2024, to the end of December 31, 2024;
No. | Heading (AHTN 2022) | Description | Vietnam-Cambodia duty rate (%) |
2023 | 2024 |
| 01.05 | Live poultry, include fowls of the species Gallus domesticus, ducks, geese, Siamese ducks, turkeys and guinea fowls. | | |
| | - Type with weight not more than 185g: | | |
| 0105.11 | - - Of fowls of the species Gallus domesticus | | |
1 | 0105.11.90 | - - - Other | 0 | 0 |
| 0105.99 | - - Other: | | |
2 | 0105.99.20 | - - - Other types of ducks and Siamese ducks | 0 | 0 |
| 02.07 | Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen | | |
| | - - Of fowls of the species Gallus domesticus: | | |
3 | 0207.11.00 | - - Not cut in pieces, fresh or chilled | 0 | 0 |
4 | 0207.12.00 | - - Not cut in pieces,frozen | 0 | 0 |
5 | 0207.13.00 | - - Cuts and offal, fresh or chilled | 0 | 0 |
| 0207.14 | - - Cuts and offal, fresh or chilled | | |
6 | 0207.14.10 | - - - Wings | 0 | 0 |
7 | 0207.14.20 | - - - Thighs | 0 | 0 |
8 | 0207.14.30 | - - - Livers | 0 | 0 |
| | - - - Other: | | |
9 | 0207.14.91 | - - - - Mechanically deboned or separated meat | 0 | 0 |
10 | 0207.14.99 | - - - - Other | 0 | 0 |
| 08.05 | Citrus fruit, fresh or dried. | | |
| 0805.50 | - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): | | |
11 | 0805.50.10 | - - Lemons (Citrus limon, Citrus limonum) | 0 | 0 |
12 | 0805.50.20 | -- Limes (Citrus aurantifolia, Citrus latifolia) | 0 | 0 |
13 | 0805.90.00 | - Other | 0 | 0 |
| 10.06 | Rice. | | |
| 1006.10 | - Rice in the husk: | | |
14 | 1006.10.10(*) | - - Suitable for sowing | 0 | 0 |
15 | 1006.10.90(*) | - - Other | 0 | 0 |
| 1006.20 | - Husked (brown) rice: | | |
16 | 1006.20.10(*) | - - Horn Mali rice | 0 | 0 |
17 | 1006.20.90(*) | - - Other | 0 | 0 |
| 16.02 | Other prepared or preserved meat, meat offal, blood or insects. | | |
| 1602.10 | - Homogenised preparations: | | |
18 | 1602.10.10 | - - Containing pork, in airtight containers for retail sale | 0 | 0 |
| 24.01 | Unmanufactured tobacco; tobacco refuse. | | |
| 2401.10 | - Tobacco, not stemmed/stripped: | | |
19 | 2401.10.10(*) | - - Virginia type, flue-cured | 0 | 0 |
20 | 2401.10.20(*) | - - Virginia type, other than flue-cured type | 0 | 0 |
21 | 2401.10.40(*) | - - Burley type | 0 | 0 |
22 | 2401.10.50(*) | - - Other, flue-cured | 0 | 0 |
23 | 2401.10.90(*) | - - Other | 0 | 0 |
| 2401.20 | - Tobacco, partly or wholly stemmed/stripped | | |
24 | 2401.20.10(*) | - - Virginia type, flue-cured | 0 | 0 |
25 | 2401.20.20(*) | - - Virginia type, other than flue-cured type | 0 | 0 |
26 | 2401.20.30(*) | - - Oriental type | 0 | 0 |
27 | 2401.20.40(*) | - - Burley type | 0 | 0 |
28 | 2401.20.50(*) | - - Other, flue-cured | 0 | 0 |
29 | 2401.20.90(*) | - - Other | 0 | 0 |
| | | | | | |
Vietnamese
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