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The Government has just issued Decree 39/2020 / ND-CP on Vietnam's Special Preferential Import Tariff to implement the Trade Agreement between the Government of Vietnam and the Government of the Republic of Cuba in the period of 2020-2023. Accordingly, imported goods eligible for special preferential import tax rates of the Agreement must fully meet the following conditions:
1. Being on the Special Preferential Import Tariff issued together with this Decree.
2- Being imported from Cuba to Vietnam.
3. Being transported directly from Cuba into Vietnam according to the Vietnam-Cuba Trade Agreement, specifically:
+ Goods are transported not through the territory of a non-member country; or
+ Goods transported for the purpose of transiting through a non-member country include or exclude transshipment or temporary storage in that country, with the following conditions:
- Transit for geographical reasons, forwarding or transport requirements.
- Goods not engaged in commercial transactions or consumed in the territory of a country not a member; and
- Goods that have not undergone any other manufacturing or processing process outside the territory of a non-member country, except for unloading, reloading and splitting of consignments or any necessary operations It is not necessary to store goods in good condition.
4. Satisfying the origin rules of goods in the Vietnam-Cuba Trade Agreement and having a Certificate of Origin (C / O) Form VN-CU.
Goods imported from the non-tariff area of ​​Vietnam imported into the domestic market are eligible for special preferential import tax rates of the Agreement if the conditions specified in (1) and (4) above are met.
For customs declarations of goods mentioned in the Tariff promulgated together with this Decree, register from April 1, 2020 to May 20, 2020, if they are eligible for tax rates. Special preferential import tax rates prescribed in this Decree and having paid taxes at higher tax rates shall be handled by customs offices in excess of the overpaid tax amounts according to the tax administration law.
In the course of implementation, if the relevant documents referred to in this Decree are amended, supplemented or replaced, the amended, supplemented or replaced documents will apply.
This Decree takes effect from May 20, 2020.
According to: Haiquanonline