Thông tư 16/2016/TT-BCT thuế nhập khẩu thuốc lá nguyên liệu và trứng gia cầm từ EAEU

THE MINISTRY OF INDUSTRY AND TRADE

Circular No.16/2016/TT-BCT dated August 19, 2016 of the Ministry of Industry and Trade application of import tariff-rate quotas for unmanufactured tobacco and poultry eggs originated from member states of Eurasian economic union in 2016

Pursuant to the Government’s Decree No. 95/2012/ND-CP dated November 12, 2012 defining the functions, tasks, powers and organizational structure of Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013, detailing the implementation of the Commercial Law regarding international goods trading and goods purchase, sale, processing and transit agency activities with foreign countries;

In implementation of the Free Trade Agreement signed by and between Vietnam and Eurasian Economic Union on May 29, 2015 in Kazakhstan and approved by the President of the Socialist Republic of Vietnam at Decision No. 1805/QD-CTN dated August 19, 2015;

At the request of Director of the Import-Export Department,

Minister of Industry and Trade promulgates a Circular to provide for the application of import tariff-rate quotas for unmanufactured tobacco and poultry eggs originated from member states of Eurasian Economic Union in 2016.

Article 1. Scope of adjustment

1. Import tariff-rate quotas shall be applied to two following commodity headings originated from member states of Eurasian Economic Union: unmanufactured tobacco and poultry eggs.

2. HS code and total tariff-rate quotas in 2016 of commodity headings applying the tariff-rate quotas mentioned in Clause 1 herein are elaborated in the Appendix enclosed to this Circular.

Article 2. Subject of application

1. Unmanufactured tobacco: traders who have obtained permits to manufacturer cigarettes from Ministry of Industry and Trade and have demand to use imported unmanufactured tobacco at a certain proportion to manufacture cigarettes as certified by Ministry of Industry and Trade.  

2. Poultry eggs: Traders holding certificates of enterprise registration/ business registration certificates/ certificates of investment registration in demand of importing poultry eggs.

3. Individuals and organizations involved in the import of unmanufactured tobacco and poultry eggs under the import tariff-rate quotas from member states of Eurasian Economic Union in 2016.

Article 3. Principles to apply import tariff rates within the tariff-rate quota

Imported goods must be enclosed with certificates of origin issued by competent authorities of member states of Eurasian Economic Union (C/O form EAV for short).

With regard to unmanufactured tobacco, only Vietnamese traders who can present permits to import unmanufactured tobacco according to the tariff-rate quota granted by Ministry of Industry and Trade as referred to in Circular No. 04/2014/TT-BCT dated January 27, 2014 by Ministry of Industry and Trade detailing the implementation of a number of articles of the Government s Decree No. 187/2013/ND-CP dated November 20, 2013, detailing the implementation of the Commercial Law regarding international goods trading and goods purchase, sale, processing and transit agency activities with foreign countries are allowed to import unmanufactured tobacco (direct import or entrusted import). The quantity of imported goods shall be deducted from the import tariff-rate quota under the permit granted by Ministry of Industry and Trade.

Article 4. Import procedures

Procedures for import of unmanufactured tobacco and poultry eggs shall be settled at customs checkpoints according to the automatic differential principle until the quality of imports equals to the quantity of tariff-rate quota granted for each commodity heading as referred to in the Appendix enclosed to this Circular.  

Article 5. Regulations on import tariff rates

Import tariff rates inside and outside the tariff-rate quotas imposed on unmanufactured tobacco and poultry eggs imported from member states of Eurasian Economic Union shall be performed as regulated by the Government.

Article 6. Effect

This Circular takes effect on October 05, 2016 to December 12, 2016./.

The Minister of Industry and Trade

Tran Tuan Anh

APPENDIX

HS CODES AND TOTAL TARIFF-RATE QUOTAS FOR IMPORTS FROM MEMBER STATES OF EURASIAN ECONOMIC UNION IN 2016
(Enclosed to Circular No. 16 /2016/TT-BCT dated August 19, 2016 by Ministry of Industry and Trade providing for the application of import tariff-rate quotas for unmanufactured tobacco and poultry eggs originated from member states of Eurasian Economic Union in 2016)

1. The tariff-rate quota applied to imported poultry eggs shall be 8,000 dozens. To be specific:

2. The tariff-rate quota applied to imported unmanufactured tobacco shall be 500 tons. To be specific: