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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. 95/1998/TT-BTC
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Hanoi, July
03, 1998
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CIRCULAR
GUIDING THE IMPLEME-NTATION
OF DECREE No. 15/1998/ND-CP OF MARCH 12, 1998 OF THE GOVERNMENT PROMULGATING
VIETNAM'S 1998 LIST OF GOODS TO IMPLEMENT THE AGREEMENT ON THE COMMON EFFECTIVE
PRE-FERENTIAL TARIFF (CEPT) OF THE ASEAN COUNTRIES
In furtherance of the Protocol on the
participation of the Socialist Republic of Vietnam in the Agreement on the
Common Effective Preferential Tariff (CEPT) for the building of the ASEAN Free
Trade Area (AFTA), concluded on December 15, 1995 in Bangkok;
In furtherance of Decree No. 15/1998/ND-CP of
March 12, 1998 of the Government promulgating Vietnam's 1998 list of goods for
the implementation of the Agreement on the Common Effective Prefential Tariff
(CEPT) of the ASEAN countries;
The Ministry of Finance hereby provides the
following implementation guidance:
I. THE
SCOPE OF APPLICATION
Import goods eligible for the preferential tax
rates under the CEPT as defined in Article 1 of Decree No. 15/1998/ND-CP of
March 12, 1998 of the Government must meet the following conditions:
1. Being on the list of goods promulgated
together with Decree No. 15/1998/ND-CP of March 12, 1998 of the Government;
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3. Meeting the CEPT criteria on the original content
and having certificates of origin of goods from ASEAN countries;
Organizations and/or individuals importing goods
items defined in Point 1 above shall have to submit to customs offices the
certificates of ASEAN origins of goods - Form D issued by the competent
governmental agencies of the exporting countries.
At present, the agencies competent to issue
certificates of ASEAN origins of goods - Form D of the ASEAN countries are
identified as follows:
In Brunei: the Ministry of Industry and Natural
Resources;
In Indonesia: the Ministry of Trade;
In Laos: the Foreign Trade Department under the
Ministry of Trade;
In Malaysia: the Ministry of Trade and Industry;
In Myanmar: the Department of Trade under the
Ministry of Trade;
In the Philippines: the Customs Office;
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In Thailand: the Department of Trade Preferences
under the Ministry of Trade;
In Vietnam: the Ministry of Trade.
Each certificate of ASEAN origin of goods - Form
D shall be issued in four copies, including one original (copy No. 1, in light
purple) and three duplicates (copies No.2, 3 and 4, in orange).
The original and duplicate No.3 shall be
delivered by the exporter to the importer before being produced to the customs
office at the places where the goods are imported.
4. Being sent directly to Vietnam from the
exporting country(ies) which is (are) ASEAN member(s).
The goods which are transported in accordance
with principle No. 5 of the Regulation on goods origins applicable to the CEPT
Agreement (Appendix 1) and Vietnam's Regulation on the issue of certificates of
ASEAN origins 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 to
Vietnam from the exporting country(ies) which is(are) ASEAN member(s).
II. TAX
TARIFFS
The import tax rates applicable to import goods
which are eligible for the CEPT preferential tax rates under the conditions
prescribed in Part I of this Circular shall be the ones specified in the list
of goods promulgated together with Decree No.15/1998/ND-CP of March 12, 1998 of
the Government.
For import goods which fail to fully meet the
conditions prescribed in Part I of this Circular, the tax rates specified in
Vietnam's current Import Tariff (ordinary) shall apply.
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- In cases where certain amendments and/or
supplements make tax rates of the Import Tariff lower than the CEPT
preferential tax rates, the tax rates of the Import Tariff (ordinary) shall
apply;
- For other amendments and/or supplements, tax
rates specified in the list of goods promulgated together with Decree No.
15/1998/ND-CP of March 12, 1998 of the Government shall apply.
III.
CHECKING OF CERTIFICATES OF ORIGIN
In case of suspicion of the truthfulness and
accuracy of the certificates of ASEAN origins of goods - Form D, the customs
office shall have the right to:
- Request the re-examination of the certificates
of ASEAN origins 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.15/1998/ND-CP of March 12, 1998 of the Government and apply the tax rates
specified in the current Import Tariff (ordinary).
- Request the concerned importers to provide more
documents (if any) to prove that their goods actually originate from the ASEAN
member countries, within 01 (one) year.
Pending the re-examination results, the
procedures for goods clearance shall still be carried out, provided that such
goods are not banned or restricted from import under the current regulations.
When the customs offices fully acquires the
documents evidencing that the goods actually have the ASEAN origin, the
difference between the import tax amount already collected at the tax rates in
the Import Tariff (ordinary) and that at the CEPT preferential tax rates
specified in the list of goods issued together with Decree No.15/1998/ND-CP of
March 12, 1998 of the Government shall be reimbursed to the importers by the
customs office.
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IV. OTHER
REGULATIONS
The regulations on tax calculation basis; the
regime of tax payment and collection, accounting of tax amounts and reports on
the result of tax payment and collection; the regime of import tax exemption
and reduction; the regime of tax reimbursement, collection of tax arrears and
handling of violations shall comply with the provisions of the Law on Export
Tax and Import Tax and the current guiding documents.
V.
ORGANIZATION OF IMPLEMENTATION
This Circular takes effect from January 1st,
1998 and shall apply to all cases of goods importation from the ASEAN countries
with import goods declarations registered with the customs office as from
January 1st, 1998.
For goods eligible for the CEPT preferential tax
rates under the effect of Decree No. 15/1998/ND-CP of March 12, 1998 of the
Government, for which the import tax has been collected at the tax rates of the
Import Tariff (ordinary), the customs office shall check the dossiers thereof
and reimburse the tax difference (if any) between the import tax amount already
collected at the tax rates of the Import Tariff (ordinary) and that at the CEPT
preferential tax rates applicable to the importers.
This Circular replaces Circular No. 16-TC/TCT of
March 5, 1996 and Circular No. 13-TC/TCT of March 28, 1997 of the Ministry of
Finance guiding the implementation of Decree No. 91-CP of December 18, 1995 and
Decree No. 82-CP of December 13, 1996 of the Government promulgating the 1996
and 1997 lists of goods for the implementation of the Agreement on the Common
Effective Preferential Tariff (CEPT) of the ASEAN countries.
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 study and appropriate additional
guidance.
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