Circular No. 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party,
Article 1. Subjects of application
1. Agricultural products not yet processed in the list specified in Annex I promulgated together with this Circular supported for investment, planted by Vietnamese enterprises, business households, individuals (in forms as follows: funding capital, directly planting or investing in money, kind) in provinces of Cambodia adjacent to border of Vietnam in the list specified in Annex II promulgated together with this Circular, imported to do as raw materials for goods manufacture in Vietnam will be exempted import tax and not subject to added value tax.
2. Cases of only buying products or investing in provinces of Cambodia not adjacent to border of Vietnam are not subject to apply this Circular.
Article 2. Procedures for import tax exemption
1. Procedures for import tax exemption to enterprises
Vietnamese enterprises importing goods being subjects exempted import tax specified in this Circular must have sufficient dossiers specified as follows:
a) Official dispatch requesting for import tax exemption of enterprise, in which states specifically quantity, kinds, value of import goods: Submit 01 original;
b) Written confirmation of investment permission of a competent agency in Cambodia where enterprise invest: Submit 01 copy enclosed 01 translation in Vietnamese with stamp and confirmation of enterprise;
c) Contract or agreement signed with Cambodian party on investment support, planting and receiving agricultural products, in which clearly states amounts, goods invested in each field and in correlation with quantity, kinds, value of each kind of agricultural product shall be harvested. Upon doing procedures for agricultural products import, enterprise must submit copy and present original of contract or greement signed with Cambodian party on investment support, planting and receiving agricultural products as above to customs agencies (where unit doing procedures of goods import) for comparision: Submit 01 copy;
d) Documents relating to investment support, planting agricultural products in provinces of Cambodia adjacent to border of Vietnam (if any).
Based on the dossier above-mentioned, customs agencies ( where units imports goods) examine, compare with actual imported goods to handle for import tax exemption for each import batch, and confirm “free duty goods” on declarations of import goods.
2. Procedures for import tax exemption to business households, individuals
The Vietnamese business households, individuals before importing goods subject to be exempted import tax specified in this Circular must register list of import goods exempted tax (in according to Form 01 in Annex III promulgated together with this Circular) at customs sub-departments managing border gates in provinces adjacent to border of Vietnam - Cambodia specified in Annex II promulgated together with this Circular. Upon importing goods, implement fully dossiers specified as follows:....
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