DECREE

VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN - CHINA TRADE IN GOODS AGREEMENT IN 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 06, 2016;

Pursuant to the Law on International Treaties dated April 09, 2016;

For the purposes of the ASEAN - China Trade In Goods Agreement becoming effective from October 19, 2005;

At the request of the Minister of Finance of Vietnam;

The Government promulgates a Decree on Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - China Trade In Goods Agreement in the 2018 – 2022 period.

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This Decree deals with Vietnam’s special preferential import duty rates for implementing the ASEAN - China Trade In Goods Agreement in the 2018 – 2022 period and the eligibility requirements for applying the special preferential import duty rates under this Agreement.

Article 2. Regulated entities

1. Taxpayers as defined in the Law on Export and Import Duties.

2. Customs authorities and customs officials.

3. Organizations and individuals that have rights and obligations related to imports and exports.

Article 3. Special preferential import tariff schedule 

Vietnam’s special preferential import tariff schedule for implementing the ASEAN - China Trade In Goods Agreement in the 2018 – 2022 period (special preferential import duty rates are hereinafter referred to as “ACFTA rates”) is issued together with this Decree. 

1. Notes and general rules explaining the classification of goods shall conform to Vietnam’s Import and Export Classification Nomenclature which is compiled according to the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization.

2. The columns “Code" and “Description” are compiled according to Vietnam’s Import and Export Classification Nomenclature and are classified by 8-digit or 10-digit codes.

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4. The symbol “*” means that the imports are not eligible for ACFTA rates at the corresponding time.

5. The column “Ineligible countries” means that the goods imported from any countries marked with the symbol specified in Clause 2 Article 4 of this Decree shall not be eligible for the ACFTA rates specified in this Decree.

6. With regard to goods imported under tariff quotas, special preferential import duty rates on the quantity of goods imported within tariff quotas are elaborated in Vietnam’s special preferential import tariff schedule for implementing the ASEAN - China Trade In Goods Agreement in the 2018 – 2022 period enclosed herewith.  Out-of-quota tariff rates shall be applied in accordance with the Government's regulations in force at the time of importation. The annual tariff quotas on imports shall be defined according to regulations of the Ministry of Industry and Trade of Vietnam.

Article 4. Eligibility requirements for special preferential import duty rates

Imports must meet the following requirements to be eligible for the ACFTA rates:

1. They are included in the special preferential import tariff schedule enclosed herewith.

2. They are imported from member states of the ASEAN - China Trade In Goods Agreement, including:

a) Brunei Darussalam, coded BN;

b) Kingdom of Cambodia, coded KH;

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d) Lao People's Democratic Republic, coded LA;

dd) Malaysia, coded MY;

e) Republic of the Union of Myanmar, coded MM; 

g) Republic of the Philippines, coded PH;

h) Republic of Singapore, coded SG;

i) Kingdom of Thailand, coded TH;

k) People’s Republic of China, coded CN;

l) Socialist Republic of Vietnam (goods imported from free trade zones to the domestic market), coded VN.

3. They are transported directly from exporting countries specified in Clause 2 Article 4 hereof into Vietnam according to regulations of the Ministry of Industry and Trade of Vietnam.

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Article 5. Effect

1. This Decree comes into force from January 01, 2018.

2. The Government’s Decree No. 128/2016/ND-CP dated September 01, 2016 prescribing Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - China Trade In Goods Agreement for the 2016-2018 period is abrogated.

Article 6. Responsibility for implementation

Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of provincial People’s Committees and relevant organizations and individuals shall implement this Decree./.

ON BEHALF OF THE GOVERNMENT
THE PRIME MINISTER




Nguyen Xuan Phuc