Công văn 4481/BNN-TT năm 2020 về xác nhận các loại giống cây trồng cần thiết phải nhập khẩu do Bộ Nông nghiệp và Phát triển nông thôn ban hành

To: The Ministry of Finance

On 12/6/2020, the Ministry of Agriculture and Rural Development (MARD) received Official Dispatch No. 914/PC-VTCP dated 10/6/2020 from Office of the Government requesting responses to Official Dispatch No. 03/2020/CV-VSTA dated 19/5/2020 from Vietnam Seed Trade Association (VSTA) on application of HS codes and calculation of import duties on various seeds; On 17/6/2020, the MARD received Official Dispatch No. 3864/TCHQ-TXNK dated 11/6/2020 from General Department of Customs regarding taxes on imported plant varieties. Below are opinions of the MARD:

1. Pursuant the Law on Export and Import Duties No. 107/2016/QH13, which came into force on 01/9/2016: The Government has the power to impose duties and tariff schedules (Article 11); Plant varieties that cannot be manufactured domestically and have to be imported as prescribed by competent authorities are exempt from duties (Clause 12 Article 16); The Government shall specify the commodities exempt from duties (Article 16).

2. Pursuant to the Government’s Decree No. 134/2016/ND-CP dated 01/9/2016 elaborating the Law on Export and Import Duties, MARD shall issue the list or criteria for identification of plant varieties that have to be imported.

3. Pursuant to the Government’s Decree No. 125/2017/ND-CP dated 16/11/2017 on amendments to the Government’s Decree No. 122/2016/ND-CP dated 01/9/2016 on export tariff, preferential import tariff, list of commodities, fixed taxes, mixed taxes and out-of-quota tariff rates.

4. Pursuant to Clause 9 Article 1 of Circular No. 01/2018/TT-BKHDT dated 30/3/2018 promulgating the list of plant varieties, animal breeds, fertilizers, pesticides that can be manufactured in Vietnam (Appendix IX).

MARD hereby confirms that the vegetable, melon and gourd seeds specified in the Appendix hereof cannot be manufactured in Vietnam and have to be imported and are eligible for exemption from import duties as prescribed by the Law on Export and Import Duties and Decree No. 134/2016-ND-CP dated 01/9/2016.

MARD hereby requests the Ministry of Finance and General Department of Customs to provide guidance for customs authorities to exempt import duties accordingly./.

APPENDIX

LIST OF VEGETABLE, MELON AND GOURD SEEDS THAT CANNOT BE MANUFACTURED IN VIETNAM AND HAVE TO BE IMPORTED
(enclosed with Official Dispatch No. 4481/BNN-TT dated July 02, 2020 of the Minister of Agriculture and Rural Development)

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