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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
157/2017/ND-CP
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Hanoi,
December 27, 2017
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DECREE
ON SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE OF VIETNAM
UNDER ASEAN - KOREA TRADE IN GOOD AGREEMENT IN THE 2018 - 2022 PERIOD
Pursuant to the Law on Organization of
Government dated June 19, 2015;
Pursuant to the Law on Export and Import
Duties dated April 6, 2016;
Pursuant to the Law on International Treaties
dated April 9, 2016;
In order to implement ASEAN-Korea Trade in
Goods Agreement, coming into force as of June 1, 2007;
At the request of the Minister of Finance;
The Government promulgates a Decree on
Special Preferential Import Tariff Schedule of Vietnam under ASEAN-Korea Trade
in Goods Agreement in the 2018 - 2022 period.
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This Decree set forth special preferential
import tariff to implement the ASEAN-Korea Trade in Goods Agreement within the
ASEAN-Korea Framework Agreement on Comprehensive Economic Cooperation in the
period 2018 - 2022 and eligibility requirements for special preferential import
tariff rates under this Agreement.
Article
2. Regulated entities
1. Taxpayers under
provisions of the Law on Export and Import Duties.
2. Customs authorities and
officials.
3. Organizations and
individuals with rights and obligations related to exported goods and imported
goods.
Article
3. Special Preferential Import Tariff Schedule
Issue together with this
Decree the Special Preferential Import Tariff Schedule of Vietnam under
ASEAN-Korea Trade in Goods Agreement in the 2018 - 2022 period (the applicable
special preferential import tariff rates shall be hereinafter referred to as
AKFTA tariff rates).
1. Explanatory notes and
general rules for the interpretation of the classification of goods shall be
applied in accordance with the Vietnam’s nomenclature of exports and imports
according to the Harmonized Commodity Description and Coding Systems of World
Customs Organization.
2. The “Code” and
"Description” are based on the Vietnam’s nomenclature of exports and
imports and classified by 8-digit level or 10-digit level.
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4. Mark “*”: Imported goods
ineligible for AKFTA tariff rates in equivalent periods.
5. “Countries ineligible for
preferential tariff”: Imported goods from countries with the marks (specified
in clause 2 Article 4 hereof) may not apply the AKFTA as prescribed in this
Decree.
6. “GIC”: Goods made in
Gaeseong Industrial Complex in the North Korea will apply AKFTA tariff rates as
prescribed in Article 3 hereof.
7. For imported goods
subject to tariff quota, the equivalent special preferential import tariff
rates imposed on the in-quota quantity of imported goods are specified in the
Special Preferential Import Tariff Schedule of Vietnam under ASEAN-Korea Trade
in Goods Agreement in the 2018 - 2022 period hereto appended. The out-of-quota
tariff rates shall comply with regulations of the Government at time of
importation. The annual tariff quotas are specified by the Ministry of Industry
and Trade.
Article
4. Eligibility requirements for special preferential import tariff rates
Imported goods eligible for
AKFTA tariff rates must meet the following requirements:
1. Being specified in the
Special Preferential Import Tariff Schedule hereto appended.
2. Being imported to Vietnam
from members of the ASEAN-Korean Trade in Goods Agreement, including:
a) Brunei Darussalam, marked
as BN;
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c) Indonesia, marked as ID;
d) Lao People's Democratic
Republic, marked as LA;
dd) Malaysia, marked as MY;
e) Myanmar, marked as MM;
g) Philippines, marked as
PH;
h) Singapore, marked as SG;
i) Kingdom of Thailand,
marked as TH;
k) Republic of Korea, marked
as KR;
l) Socialist Republic of
Vietnam (goods imported from free trade zones to the domestic market), marked
as VN.
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4. Meeting requirements
pertaining to origin of goods in the ASEAN-Korean Trade in Goods Agreement,
accompanied with C/O form AK, as per the applicable law.
Article
5. Goods made in Gaeseong Industrial Complex in the North Korea
Goods made in Gaeseong
Industrial Complex in the North Korea (GIC goods), to be eligible for AKFTA
tariff rates, shall meet the following requirements:
1. Marked as “GIC” in the
column “GIC” of the Tariff Schedule hereto appended.
2. Being imported from Korea
to Vietnam.
3. Being directly
transported from Korea to Vietnam as regulated by the Ministry of Industry and
Trade.
4. Meeting requirements
pertaining to origin of goods in the ASEAN-Korean Trade in Goods Agreement for
the goods applying the Rule 6 - AKFTA, accompanied with C/O form AK with the
word “Rule 6” in the box 8 issued by the competent issuing authority of Korea,
as per the applicable law.
Article
6. Entry in force
1. This Decree comes into
force as of January 1, 2018.
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Article
7. Implementation
Ministers, Heads of ministerial-level
agencies, Heads of Governmental agencies, the Presidents of People’s Committees
of provinces and central-affiliated cities and relevant entities shall
implement this Decree./.
ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc