THE GOVERNMENT | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 05/2024/ND-CP | | 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[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 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 2023-2024 period, which was concluded on June 2, 2023;
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 2023-2024 period.
Article 1. Scope of regulation
This Decree provides for 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 (below referred to as the 2023-2024 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 in the Kingdom of Cambodia.
Article 3. Special Preferential Import Tariff; List of tariff quota-based imported goods and List of pairs of border gates through which customs clearance is allowed
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 through which customs clearance is allowed 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. Import duty rates and tariff quotas applicable to rice and unmanufactured tobacco originating in the Kingdom of Cambodia
1. Rice and unmanufactured tobacco 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 import quota volumes specified in Appendix II to this Decree.
2. For rice items: In case rice items are imported in excess of the quota volumes specified in Appendix II to this Decree, the excessive volume of imported goods will 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 will 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:
a/ In case the imported volumes of unmanufactured tobacco exceed the 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 imported volumes will 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).
b/ In case the imported volumes of unmanufactured tobacco exceed the 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 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 imported volumes of rice and unmanufactured tobacco mentioned 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/ For items of rice cultivated in Cambodian provinces bordering Vietnam with investment of Vietnamese enterprises, households, business households or individuals, which are imported into Vietnam, the current regulations on import duty and export duty shall apply.
b/ For items of rice and unmanufactured tobacco originating in Cambodia, which are imported into Vietnam by Vietnamese enterprises for re-export to other markets, the mechanism of temporary import for re-export provided by the Government of the Socialist Republic of Vietnam and regional and international agreements which the two countries have acceded to or signed.
Article 6. Organization of implementation
1. This Decree takes effect from the date of its signing through 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 items 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.
[1] Công Báo Nos 227-228 (05/02/2024)
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 |
| | | | | | |
Appendix II
VIETNAM’S LIST OF TARIFF QUOTA-BASED IMPORTED GOODS TO IMPLEMENT THE 2023-2024 VIETNAM-CAMBODIA ARRANGEMENT
(Attached to the Government’s Decree No. 05/2024/ND-CP dated January 24, 2024)
_____________________
No. | Heading | Description | Quantity |
2023 | 2024 |
I | 10.06 | Rice. | 300,000 tons of rice | 300,000 tons of rice |
| 1006.10 | - Rice in the husk: |
1 | 1006.10.10 | - - Suitable for sowing |
2 | 1006.10.90 | - - Other |
| 1006.20 | - Husked (brown) rice: |
3 | 1006.20.10 | - - Hom Mali rice | 3,000 tons | 3,000 tons |
4 | 1006.20.90 | - - Other |
II | 24.01 | Unmanufactured tobacco; tobacco refuse. |
| 2401.10 | - Tobacco, not stemmed/stripped: |
5 | 2401.10.10 | - - Virginia type, flue-cured |
6 | 2401.10.20 | - - Virginia type, other than flue-cured type |
7 | 2401.10.40 | - - Burley type |
8 | 2401.10.50 | - - Other, flue-cured |
9 | 2401.10.90 | - - Other |
| 2401.20 | - Tobacco, partly or wholly stemmed/stripped |
10. | 2401.20.10 | - - Virginia type, flue-cured |
11 | 2401.20.20 | - - Virginia type, other than flue-cured type |
12 | 2401.20.30 | - - Oriental type |
13 | 2401.20.40 | - - Burley type |
14 | 2401.20.50 | - - Other, flue-cured |
15 | 2401.20.90 | - - Other |
Note Exchange ratio: 02 kg of rice in the husk = 01 kg of rice.
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
(Attached to the Government’s Decree No. 05/2024/ND-CP dated January 24, 2024)
_______________________
No. | Vietnam | Cambodia |
1 | Le Thanh (Gia Lai province) | Ou Ya Dav (Ratanakiri province) |
2 | Bu Prang (Dak Nong province) | Dak Dam (Mondulkiri province) |
3 | Dak Peur (Dak Nong province) | Nam Lear (Mondulkiri province) |
4 | Hoa Lu (Binh Phuoc province) | Trapeang Sre (Kratie province) |
5 | Hoang Dieu (Binh Phuoc province) | Lapakhe (Mondulkiri province) |
6 | Loc Thinh (Binh Phuoc province) | Tonle Cham (Tboung Khmum province) |
7 | Moc Bai (Tay Ninh province) | Bavet (Svay Rieng Province) |
8 | Xa Mat (Tay Ninh province) | Trapeang Plong (Tboung Khmum province) |
9 | Chang Riec (Tay Ninh province) | Da (Tboung Khmum province) |
10. | Ka Tum (Tay Ninh province) | Chan Mul (Tboung Khmum province) |
11 | Phuoc Tan (Tay Ninh province) | Bosmon (Svay Rieng province) |
12 | Vac Sa (Tay Ninh province) | Doun Rodth (Tboung Khmum province) |
13 | Tan Nam (Tay Ninh province) | Meun Chey (Prey Veng province) |
14 | Binh Hiep (Long An province) | Prey Vor (Svay Rieng province) |
15 | My Quy Tay (Long An province) | Samrong (Svay Rieng province) |
16 | Dinh Ba (Dong Thap province) | Banteay Chakrey (Prey Veng province) |
17 | Thuong Phuoc (Dong Thap province) | Koh Roka (Prey Veng province) |
18 | Vinh Xuong (An Giang province) | Ka-Orm Samnor (Kandal province) |
19 | Tinh Bien (An Giang province) | Phnom Den (Takeo province) |
20 | Khanh Binh (An Giang province) | Chrey Thom (Kandal province) |
21 | Vinh Hoi Dong (An Giang province) | Kampong Krosang (Takeo province) |
22 | Ha Tien (Kien Giang province) | Prek Chak (Kampot province) |
23 | Giang Thanh (Kien Giang province) | Ton Hon (Kampot province) |
Vietnamese
Decree 05/2024/NĐ-CP PDF (Original)
Decree 05/2024/NĐ-CP DOC (Word)
