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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:
35/2000/TT-BTC
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Hanoi, May 04, 2000
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CIRCULAR
GUIDING THE IMPLEMEN-TATION OF THE GOVERNMENT’S DECREE No. 09/2000/ND-CP OF MARCH 21, 2000 PROMULGATING VIETNAM’S 2000 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLE-MENTATION OF
THE AGREEMENT ON 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 Common Effective Preferential Tariff (CEPT)
for materializing the ASEAN Free Trade Area (AFTA) (hereafter referred to as
the CEPT/AFTA Agreement), concluded on December 15, 1995 in Bangkok;
In furtherance of the Government’s
Decree No. 09/2000/ND-CP of March 21, 2000 promulgating Vietnam’s 2000 list of commodities and their tax rates for
the implementation of the CEPT/AFTA Agreement;
The Ministry of Finance hereby guides the implementation thereof as follows:
I. SCOPE
OF APPLICATION
Import goods eligible for the CEPT preferential
tax rates as defined in Article 1 of Decree No. 09/2000/ND-CP of March 21, 2000
of the Government shall have to meet the following conditions:
1. They are on Vietnam’s
2000 list of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement, issued together with Decree No. 09/2000/ND-CP of March 21,
2000 of the Government;
2. They are imported into Vietnam from the ASEAN
member countries, including the following countries:
- Brunei Darusalam;
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- The Republic of Indonesia;
- The People’s
Democratic Republic of Laos;
- Malaysia;
- The Federation of Myanma;
- The Republic of the Philippines;
- The Republic of Singapore; and
- The Kingdom of Thailand;
3. They meet the CEPT criteria on the original
content and having certificates of goods origin from the ASEAN countries (as
prescribed in Part III of this Circular); and
4. They are transported directly to Vietnam from
the exporting countries being the ASEAN member(s).
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1. The tax rates applicable to import goods
which are eligible for the CEPT preferential tax rates as prescribed in Part I
of this Circular shall be the tax rates specified in Vietnam�s 2000 list of commodities and their tax rates for
the implementation of the CEPT/AFTA Agreement, issued together with Decree No.
09/2000/ND-CP of March 21, 2000 of the Government.
2. In cases where in 2000 the MFN tax rate of
one goods category specified in the preferential import tariff is adjusted to
be lower than the tax rate specified in Vietnam’s
2000 list of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement, issued together with Decree No. 09/2000/ND-CP of March 21,
2000 of the Government, the CEPT preferential tax rate applicable to such goods
category shall be such lower MFN tax rate.
If the MFN tax rate prescribed for this goods
category in the preferential import tariff is later adjusted to be higher than
the tax rate specified in Vietnam’s
2000 list of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement, issued together with Decree No. 09/2000/ND-CP of March 21,
2000 of the Government, the applicable CEPT preferential tax rate shall be the
CEPT tax rate issued together with Decree No. 09/ND-CP.
3. In cases where there appear changes in goods
categories in legal documents promulgated by the ASEAN countries for the
implementation of the CEPT/AFTA 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
to have the origin from the ASEAN countries are defined in the Regulation on
goods origin applicable to the CEPT/AFTA Agreement (Appendices 1, 3 and 5) of
the Regulation on granting of Vietnam’s
certificates of ASEAN goods origin, issued together with Decision No. 416/TM-DB
of May 13, 1996, Decision No. 0878/1998/QD-BTM of July 30, 1998, Decision No.
1000/1998/QD-BTM of September 3, 1998, Decision No. 0034/2000/QD-BTM of January
10, 2000 and Decision No. 0492/2000/QD-BTM of March 20, 2000 of the Trade
Ministry.
2. Certificates of origin must bear signature(s)
and seal(s) identical to the official specimen signatures and seals of the
following agencies of the ASEAN member countries, which are competent to grant
certificates of ASEAN origin of goods - Form D:
- In Brunei Darusalam: The Ministry of Industry
and Natural Resources;
- In the Kingdom of Cambodia: The Ministry of
Trade;
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- In the People’s
Democratic Republic of Laos: The Ministry of Trade;
- In Malaysia: The Ministry for Foreign Trade
and Industry;
- In the Federation of Myanma: The Ministry of
Trade;
- In the Republic of the Philippines: The
Ministry of Finance;
- In the Republic of Singapore: The Trade
Development Department;
- In the Kingdom of Thailand: The Ministry of
Trade; and
- In Vietnam: The Ministry of Trade and the
Industrial Parks and Export-Processing Zones Management Boards authorized by
the Ministry of Trade.
3. In case of suspicion of the truthfulness and
accuracy of the certificates of the ASEAN goods origin - Form D, the customs
offices shall be entitled to:
- Request the re-examination of the certificates
of the ASEAN goods origin - Form D. The customs office shall send its requests
to the agencies competent to grant such certificates of origin in the exporting
countries, proposing the verification.
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- Request the importers to provide additional
documents (if any) to prove that their goods actually originate from the ASEAN
countries, within 01 (one) year.
- Pending the re-examination results, the
procedures for such goods clearance shall still be carried out according to the
ordinary import procedures.
- When having enough documents to prove that the
goods have the ASEAN origins, the customs office shall have to proceed with 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
Vietnam’s 2000 list of commodities
and their tax rates for the implementation of the CEPT/AFTA Agreement, issued
together with Decree No. 09/2000/ND-CP of March 21, 2000 of the Government.
IV. 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.
V.
IMPLEMENTATION ORGANIZATION
This Circular takes effect from the effective
date of the Government’s Decree No.
09/2000/ND-CP of March 21, 2000 promulgating Vietnam�s
2000 list of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement (namely as from January 1st, 2000) and applies to all cases
of importing from the ASEAN countries with import goods declarations submitted
to the customs offices as from the above-mentioned time-point.
For cases eligible for the CEPT preferential tax
rates under the implementation effect of Decree No. 09/2000/ND-CP of March 21,
2000 of the Government, for which import tax has already been collected at the
1999 CEPT preferential tax rates (under Decree No. 14/1999/ND-CP of March 23,
1999) or at tax rates of the current preferential or ordinary import tariff,
the customs office shall check the dossiers thereof and reimburse the importers
the tax difference amounts if the tax rates already applied for tax calculation
are higher than those specified in Vietnam’s
2000 list of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement, issued together with Decree No. 09/2000/ND-CP of March 21,
2000 of the Government, or retrospectively collect from the importers the tax
difference amounts if the tax rates already applied for tax calculation are
lower than those specified in Vietnam’s
2000 list of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement, issued together with Decree No. 09/2000/ND-CP of March 21,
2000 of the Government.
This Circular replaces the Finance Ministry’s Circular No. 41/1999/TT-BTC of April 20, 1999
guiding the implementation of the Government’s
Decree No. 14/1999/ND-CP of March 23, 2000 promulgating Vietnam’s 1999 list of commodities and their tax rates for
the implementation of the CEPT/AFTA Agreement and Circular No. 53/1999/TT-BTC
of May 8, 1999 of the Finance Ministry amending and supplementing Circular No.
41/1999/TT-BTC.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Le Thi Bang Tam