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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No: 41/1999/TT-BTC
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Hanoi, April 20, 1999
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CIRCULAR
GUIDING THE IMPLEMENTATION OF DECREE
No.14/1999/ND-CP OF MARCH 23, 1999 OF THE GOVERNMENT PROMULGATING VIETNAM’S 1999 LIST OF GOODS AND THEIR TAX RATES FOR IMPLEMENTATION OF THE
AGREEMENT ON THE COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) OF THE ASEAN
COUNTRIES
In
furtherance of the Protocol on the Socialist Republic of Vietnam’s
participation in the Agreement on the Common Effective Preferential Tariff
(CEPT) for realizing the ASEAN Free Trade Area (AFTA), concluded on December
15, 1995 in Bangkok;
In furtherance of Decree No.14/1999/ND-CP of March 23, 1999 of the Government
promulgating Vietnam’s 1999 List of goods and their tax rates for
implementation of the Agreement on the Common Effective Preferential Tariff
(CEPT) of the ASEAN countries;
The Ministry of Finance hereby provides the following implementation guidance:
I. SCOPE
OF APPLICATION
Import goods eligible for the CEPT preferential
tax rates as defined in Article 1 of Decree No.14/1999/ND-CP of March 23, 1999
of the Government must meet the following conditions:
1. Being on the list of goods promulgated
together with Decree No.14/1999/ND-CP of March 23, 1999 of the Government;
2. Being imported from ASEAN countries,
including the following countries:
- Brunei,
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- Malaysia;
- The Republic of Philippines,
- The Republic of Singapore,
- The Kingdom of Thailand,
- The People’s
Democratic Republic of Laos,
- The Federation of Myanmar.
3. Meeting the CEPT criteria on the original
content and having certificates of goods origin from ASEAN countries (as
prescribed in Part III of this Circular);
4. Being transported directly from the exporting
country(ies) which is (are) ASEAN member(s) to Vietnam (as prescribed in Part
IV of this Circular).
II.
APPLICABLE TAX RATES
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2. For import goods which fail to fully meet the
conditions prescribed in Part I of this Circular, the applicable import tax
rates shall be the tax rates of such goods specified in the preferential import
tariff promulgated by the Minister of Finance or the ordinary tax rates
according to the current regulations on the determination of import tax rates.
3. In cases where certain tax rates in the
preferential import tariff are amended lower than the tax rates of goods items
eligible for the CEPT preferential tax rates as specified in the list of goods
issued together with Decree No.14/1999/ND-CP of March 23, 1999 of the
Government, such lower preferential tax rates shall apply to such goods items;
4. In cases where there appear changes of goods
items in legal documents promulgated by the ASEAN countries for implementation
of CEPT Agreement that affect the right to enjoy Vietnam�s
preferential tax rates as prescribed in Part I, the Ministry of Finance shall
provide appropriate guidance for each specific case.
III.
CERTIFICATES OF ORIGIN AND EXAMINATION OF CERTIFICATES OF ORIGIN
1. The rules upon which the goods are recognized
as having the origin from SEAN countries are defined in the Regulation on goods
origins applicable to the CEPT Agreement (Appendices 1, 3 and 5), the
Regulation on issuance of Vietnam’s
certificates of ASEAN origin of goods, issued together with Decision
No.416/TM-DB of May 13, 1996, and Decision No. 878/1998/QD-BTM of July 30, 1998
of the Ministry of Trade.
2. The agencies competent to issue certificates
of ASEAN origin of goods - Form D, of the ASEAN countries, include:
- In Brunei: The Ministry of Industry and
Natural Resources;
- In Indonesia: The Ministry of Trade and
Industry;
- In Malaysia: The Ministry of Foreign Trade and
Industry;
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- In Singapore: The Trade Development
Department;
- In Thailand: The Ministry of Trade;
- In Laos: The Ministry of Trade;
- In Myanmar: The Ministry of Trade;
- In Vietnam: The Ministry of Trade and the
Industrial Park and Export Processing Zones Management Boards authorized by the
Ministry of Trade.
3. Certificates of origin must bear signature(s)
and seal(s) identical to the official specimen signatures and seals announced
by the above-said competent agencies to the member countries.
4. In case of suspicion of the truthfulness and
accuracy of the certificates of ASEAN origin of goods - Form D, the customs
office shall be entitled to:
- Request the re-examination of the certificates
of ASEAN origin of goods - Form D. The customs office shall send its dispatches
to the organizations competent to issue such certificates of origin in the
exporting countries, requesting the verification.
- Suspend the application of CEPT preferential
tax rates specified in the list of goods issued together with Decree
No.14/1999/ND-CP of March 23, 1999 of the Government and temporarily collect
import tax at the tax rates of the current preferential or ordinary import
tariff.
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- Pending the re-examination results, the
procedures for such goods clearance shall still be carried out according to the
ordinary import regulations.
- When it fully acquires the documents
evidencing that the goods actually have the ASEAN origin, the customs office
shall carry out the procedures to reimburse the importers the difference
between the import tax amount temporarily collected at the tax rates of the
current preferential or ordinary import tariff and that at the CEPT
preferential tax rates specified in the list of goods issued together with
Decree No.14/1999/ND-CP of March 23, 1999 of the Government.
IV.
DIRECTLY TRANSPORTED GOODS
The goods which are transported in accordance
with Rule No.5 of the Regulation on goods origins applicable to the CEPT
Agreement (Appendix 1) and the Regulation on the issuance of Vietnam’s certificates of ASEAN origin of goods, issued
together with Decision No.416/TM-DB of May 13, 1996 of the Ministry of Trade,
shall be considered goods sent directly from an exporting country being ASEAN
member to Vietnam.
V. OTHER
PROVISIONS
The regulations on tax calculation bases; the
regimes of tax collection, payment, exemption, reduction, reimbursement and
retrospective collection; handling of violations and other regulations shall
comply with the provisions of the Law on Export Tax and Import Tax and the
current guiding documents.
VI.
ORGANIZATION OF IMPLEMENTATION
This Circular takes effect as from January 1st,
1999 and applies to all cases of goods importation from the ASEAN countries
with import goods declarations submitted to the customs office as from January
1st, 1999.
For goods eligible for the CEPT preferential tax
rates under the implementation effect of Decree No.14/1999/ND-CP of March 23,
1999 of the Government, for which import tax has already been collected at the
1998 CEPT preferential tax rates (under Decree No.15/1998/ND-CP of March 12,
1998), or at tax rates of the current preferential or ordinary import tariff,
the customs office shall check the dossiers thereof and reimburse the tax
difference (or collect the tax arrears) in cases where the tax rates applied in
tax calculation are higher (or lower) than those specified in Decree
No.14/1999/ND-CP to (from) the importers.
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Any difficulties and problems arising in the
course of implementation shall be promptly reported by the concerned units and
agencies to the Ministry of Finance for appropriate additional guidance.
THE MINISTRY OF
FINANCE
Pham Van Trong