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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.
162/2011/TT-BTC
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Hanoi,
November 17, 2011
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CIRCULAR
ON PROMULGATION
OF THE VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF FOR REALIZATION OF THE
ASEAN-CHINA FREE TRADE AREA IN THE PERIOD OF 2012-2014
Pursuant to Law No. 45/2005/QH11, dated
14/6/2005, on Export Duty and Import Duty;
Pursuant to the Government’s Decree No.
118/2008/ND-CP, dated 27/11/2008, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No.
87/2010/ND-CP, dated 13/8/2010, detailing the implementation of Law No. 45/2005/QH11,
dated 14/6/2005, on Export Duty and Import Duty;
Pursuant to the Framework Agreement on
Comprehensive Economic Cooperation between the member countries of Association
of Southeast Asian Nations (abbreviated to ASEAN) and the People’s Republic of
China (hereinafter referred to as China), which was signed on November 04,
2002, in Cambodia and ratified by the President of the Socialist Republic of
Vietnam in the Decision No. 890/2003/QD-CTN, dated 26/11/2003;
Pursuant to the Agreement on Trade in Goods
of the Framework Agreement on ASEAN-China Comprehensive Economic Cooperation
(hereinafter abbreviated to as the ASEAN-China Agreement on Trade in Goods),
which was signed on November 29, 2004, in Laos, and the Memorandum between
Vietnam and China, on a number of issues in the ASEAN-China Agreement on Trade
in Goods, which was signed on July 18, 2005, in China, and ratified by the
Prime Minister of the Socialist Republic of Vietnam in the Decision No.
257/2005/QD-TTg dated 19/10/2005;
The Ministry of Finance promulgates the
Circular on the Vietnam’s Special Preferential Import Tariff for realization of
the ASEAN-China Free Trade Area as follows:
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Of which:
+ Column “HS” and column “Goods description” are
developed on the basis of the 2012 AHTN (ASEAN Harmonized Tariff Nomenclature)
and classified at the 8-digit level.
+ Column “ACFTA duty rate (%)”: Duty rate
applicable to each year, from January 01 to December 31 of the year, beginning
from 2012 until the end of 2014.
Country Name
Country name
code
Brunei Darussalam
BN
The Kingdom of Cambodia
KH
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ID
The Lao People’s Democratic Republic
LA
Malaysia
MY
The Union of Myanmar
MM
The Republic of the Philippines
PH
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SG
The Kingdom of Thailand
TH
The People’s Republic of China (China)
CN
The Socialist Republic of Vietnam (goods from
non-tariff areas imported into the domestic market)
VN
+ Column “Countries are not entitled to preferential
tax rates”: Commodities imported from countries shown country name code
(specified at point (b) Article 2 of this Circular) shall not be applied the
ACFTA duty rates as prescribed in this Circular.
Article 2. Import goods must fully
satisfy the following conditions in order to be applied the ACFTA duty rates:
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2) Being imported into Vietnam from the member
countries of the ASEAN- China Free Trade Area, including:
3) Being transported directly from an export
country defined in clause (2) of this Article, to Vietnam, according to
regulations of the Ministry of Industry and Trade.
4) Satisfying the regulations on origin of goods
in the ASEAN-China Agreement on Trade in Goods and having ASEAN-China
certificates of origin (abbreviated to as C/O- Form E) according to regulations
of the Ministry of Industry and Trade.
Article 3. This Circular takes effect on
January 01, 2012; replaces the Decision No. 111/2008/QD-BTC dated 01/12/2008 of
the Minister of Finance, on promulgating Vietnam’s particularly preferential
import tariff for realization of the ASEAN-China Free Trade Area in the period
of 2009-2011
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
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