Decree No. 83/2021/ND-CP dated September 13, 2021 on Viet Nam’s special preferential import tariff schedule for implementation of Arrangement on Bilateral Trade Enhancement between the Government of Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia in the 2021 - 2022 period

DECREE

VIET NAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF ARRANGEMENT ON BILATERAL TRADE ENHANCEMENT BETWEEN THE GOVERNMENT OF SOCIALIST REPUBLIC OF VIET NAM AND THE GOVERNMENT OF THE KINGDOM OF CAMBODIA IN THE 2021 - 2022 PERIOD

Pursuant to the Law on Government Organization dated June 19, 2015; Law on Amendments to some Articles of the Law on Government Organization and Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to Law on Customs dated June 23, 2014;

Pursuant to Law on Tax Administration dated June 13, 2019;

Pursuant to Law on Foreign Trade Management dated June 12, 2017;

Pursuant to Law on Treaties dated April 09, 2016;

In the furtherance of the Arrangement on Bilateral Trade Enhancement between the Government of Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia in the 2019 - 2020 period signed on February 26, 2019 and extended for the 2021 - 2022 period;

At the request of the Minister of Finance;

The Government hereby promulgates a Decree on Viet Nam’s special preferential import tariff schedule for implementation of Arrangement on Bilateral Trade Enhancement between the Government of Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the 2021 - 2022 period.

Article 1. Scope

This Decree provides for special preferential import duty and conditions for grant of special preferential import duty under the Arrangement on Bilateral Trade Enhancement between the Government of Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia in the 2019 - 2020 period extended for the period beginning from January 01, 2021 to December 31, 2022 (hereinafter referred to as “the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period”).

Article 2. Regulated entities

1. Taxpayers as defined in the Law on Export and Import Duties.

2. Customs offices and officers.

3. Organizations and individuals that have rights and obligations relating to imports originating in the Kingdom of Cambodia.

Article 3. Special preferential import tariff schedule; List of tariff quota-based imports originating in the Kingdom of Cambodia and List of border checkpoints/gates permitted for customs clearance

The following Annexes are promulgated together with this Decree:

1. Annex I - Viet Nam’s special preferential import tariff schedule for implementation of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period.

2. Annex II - List of imports subject to Viet Nam tariff quotas for implementation of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period.

3. Annex III - List of border checkpoints/gates for the clearance of the goods and commodities granted special preferential import duty under the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period.

Article 4. Conditions for grant of special preferential import duty

Imports shall be granted Viet Nam’s special preferential import duty for implementation of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period if:

1. they are included in the Viet Nam’s special preferential import tariff schedule for implementation of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period in the Annex I enclosed herewith.

2. they are supported by a Certificate of Origin Form S (C/O form S) issued by a competent authority of the Kingdom of Cambodia.

3. they are granted clearance at a border checkpoint/gate listed in the Annex III enclosed herewith.

Article 5. Duty rate and import quotas for rice and unmanufactured tobacco originating in the Kingdom of Cambodia

1. Rice and unmanufactured tobacco leaf listed in the Annex I, if meeting the conditions set forth in Article 4 of this Decree and being conformable with regulations of the Ministry of Industry and Trade on import under tariff quotas according to the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period, shall be granted special preferential import duty specified in the Annex I according to the import quotas specified in the Annex II enclosed herewith.

2. For rice: In case the actual quantities of imported rice exceed the quotas specified in the Annex II enclosed herewith (hereinafter referred to as “out-of-quota import”), the exceeding quantities may be subject to the special preferential import duty under Free Trade Agreements to which Viet Nam and Cambodia are signatories (if meeting the conditions laid down in the corresponding Decrees on Special preferential import tariff schedule); or the most-favoured-nation (MFN) rate specified in the Government’s Decree No. 57/2020/ND-CP dated May 25, 2020 (hereinafter referred to as “Decree No. 57/2020/ND-CP”) and its amending documents (if any).

3. For unmanufactured tobacco:

a) In case the actual quantities of unmanufactured tobacco imported exceed the quotas specified in the Annex II enclosed herewith but such quantities are still within the total WTO quotas and in conformity with conditions provided in the existing legislative documents on tariff quota of the Socialist Republic of Viet Nam, the exceeding quantities may be subject to MFN rate in the Government’s Decree No. 57/2020/ND-CP and its amending documents (if any).

b) In case the actual quantities of unmanufactured tobacco imported exceed the quotas specified in the Annex II enclosed herewith and exceed the total WTO quotas, the out-of-quota import duty shall be paid for the imported unmanufactured tobacco as specified in the Government’s Decree No. 57/2020/ND-CP and its amending documents (if any).

4. The actual quantities of rice and unmanufactured tobacco imported in the cases specified in Points a and b of this Clause shall not be included in the quotas specified in the Annex II enclosed herewith:

a) Rice which is invested in or grown by Vietnamese enterprises, households, household businesses and individuals in provinces of the Kingdom of Cambodia that border Viet Nam, when imported into the territory of the Socialist Republic of Viet Nam, shall be regulated in accordance with prevailing regulations of Law on Export and Import Duties.

b) Rice and unmanufactured tobacco originating in the Kingdom of Cambodia, when imported into the territory of the Socialist Republic of Viet Nam by Vietnamese enterprises for the purpose of re-export to other market destinations, shall be regulated by the mechanism on temporary import for re-export of the Socialist Republic of Viet Nam, and regional or international agreements to which the Contracting Parties are signatories.

Article 6. Implementation

1. This Decree comes into force from the date on which it is signed for promulgation until December 31, 2022 inclusive.

2. With regard to goods and commodities listed in the Annex I enclosed herewith imported under customs declarations registered in the period from January 01, 2021 to the effective date of this Decree, meeting all conditions for application of special preferential import duty rates and on which import duties have been paid at a higher rate, the overpaid duties shall be handled by customs authorities in accordance with regulations of the Law on Tax Administration.

3. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairmen/Chairwomen of People’s Committees of provinces and central-affiliated cities and relevant organizations and individuals are responsible for the implementation of this Decree.

ANNEX I

VIET NAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ARRANGEMENT BETWEEN VIET NAM AND CAMBODIA IN THE 2021 - 2022 PERIOD
(Enclosed with the Government’s Decree No. 83/2021/ND-CP dated September 13, 2021)

Notes and general rules explaining the classification of goods conform to Viet Nam’s Import and Export Classification Nomenclature which is compiled according to the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization.

“Code” and “Description of goods” are compiled according to the Viet Nam’s Import and Export Classification Nomenclature and are classified by 8-digit codes. The symbol (*) means the goods and commodities subject to the tariff quotas specified in Article 5.

“Viet Nam - Cambodia tariff rate (%)” means Viet Nam’s special preferential import duty for implementation of the Arrangement between Viet Nam and Cambodia in the 2021 - 2022 period which is applied for different periods, including:

- 2021: applied from January 01, 2021 to December 31, 2021 inclusive;

- 2022: applied from January 01, 2022 to December 21, 2022 inclusive.

ANNEX II

LIST OF IMPORTS SUBJECT TO VIET NAM TARIFF QUOTAS FOR IMPLEMENTATION OF THE ARRANGEMENT BETWEEN VIET NAM AND CAMBODIA IN THE 2021 - 2022 PERIOD
(Enclosed with the Government’s Decree No. 83/2021/ND-CP dated September 13, 2021)

Note: Conversation ratio: 02 kg of rice husk = 01 kg of rice.

ANNEX III

LIST OF BORDER CHECKPOINTS/GATES FOR THE CLEARANCE OF THE GOODS AND COMMODITIES GRANTED SPECIAL PREFERENTIAL IMPORT DUTY UNDER THE ARRANGEMENT BETWEEN VIET NAM AND CAMBODIA IN THE 2021 - 2022 PERIOD
(Enclosed with the Government’s Decree No. 83/2021/ND-CP dated September 13, 2021)