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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.
217/2009/TT-BTC
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Hanoi,
November 17, 2009
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CIRCULAR
PROMULGATING
VIETNAM'S PARTICULARLY PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE
AGREEMENT ESTABLISHING THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA DURING
2010-2012
THE MINISTRY OF FINANCE
Pursuant to the Agreement
Establishing ASEAN-Australia-New Zealand Free Trade Area, which was concluded
on February 27, 2009, in Thailand between the Member States of the Association
of Southeast Asian Nations (ASEAN) and Australia and New Zealand, and approved
in Official Letter No. 1042/TTg-QHQT of June 24, 2009, by the Prime Minister of
the Socialist Republic of Vietnam;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005,
detailing the implementation of the Law on Import Tax and Export Tax;
The Ministry of Finance promulgates the Circular on Vietnam's Particularly
Preferential
Import Tariff for implementation of the Agreement Establishing the
ASEAN-Australia-New Zealand Free Trade Area as follows:
Article 1. To promulgate
together with this Circular Vietnam's Particularly Preferential Import Tariff
for implementation of the Agreement Establishing the ASEAN-Australia-New
Zealand Free Trade Area during 2010-2012 (the applicable tax rate is referred
to as AANZFTA tax rate).
The groups of goods and
out-of-quota import tax rates for implementation of the Agreement Establishing
the ASEAN-Australia-New Zealand Free Trade Area during 2010-2012 are prescribed
in Appendix I to this Circular. In-quota imported goods according to the
general quota levels comply with the Industry and Trade Ministry's regulations.
In which:
+ The "code of goods"
and "description of goods" columns are based on HS2007, AHTN 2007 and
detailed at 10-digit level;
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Article 2. To be eligible
for the AANZFTA tax rates, imported goods must satisfy the following
conditions:
a/ They are included in the
Particularly Preferential Import Tariff promulgated to this Circular.
b/ They are imported from the
following country in which the Agreement Establishing the ASEAN-Australia-New
Zealand Free Trade Area has taken effect, specifically:
No.
Country
name
Time
of application of AANZFTA tax rates
1
Australia
January
1,2010
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New Zealand
January
1.2010
3
Brunei Darussalam
January
1,2010
4
Union of Myanmar
January
1, 2010
6
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January
1, 2010
An additional list of countries
in which the AANZFTA tax rates are applicable shall be notified in writing by
the Ministry of Finance;
c/ They are transported directly
from the country of exportation defined at Point (b) of this Article to Vietnam
according to the Industry and Trade Ministry's regulations.
d/ They satisfy the Rules of
Origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade
Area, as evidenced by ASEAN-Australia-New Zealand certificates of origin (C/O-
Form AANZ) under the Industry and Trade Ministry's regulations.
Article 3. This Circular
takes effect 45 days from the date of its signing and applies to customs
declarations of imported goods registered with customs offices from January 1,
2010. Any difficulties arising in the course of implementation should be
promptly reported to the Ministry of Finance for appropriate additional
guidance.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Tran Xuan Ha