|
MINISTRY OF FINANCE
-------
|
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No. 165/2014/TT-BTC
|
Hanoi, November 14, 2014
|
CIRCULAR
ON PROMULGATION OF CONCESSIONAL IMPORT TARIFF SCHEDULE OF
VIETNAM SERVING IMPLEMENTATION OF THE ASEAN TRADE IN GOODS AGREEMENT 2015 -
2018
Pursuant to
the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to
the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the
implementation of a number of articles of the Law on Export and import tax;
Pursuant to
the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
Pursuant to
the ASEAN Trade in Goods Agreement among member states of Association of
Southeast Asian Nations (hereinafter referred to as ASEAN) signed on February
26, 2009 during the 14th Summit in Cha-Am, Thailand and approved by
the Prime Minister of Socialist Republic of Vietnam at Dispatch No.
102/TTg-QHQT dated June 22, 2009;
At the
request of Chief of International Cooperation Department;
The
Minister of Finance promulgates a Circular on Concessional import tariff
schedule of Vietnam serving implementation of ASEAN Trade in Goods Agreement
2015 – 2018.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. “HS code”
column and “Description” column are based on AHTN 2012 and classified into
8-digit or 10-digit commodities.
2. “ATIGA rate
(%)” column indicates the tax rates applied in each year from January 01 to
December 31, from 2015 to the end of 2018.
3. The asterisk
(*) indicates commodities that are not eligible for ATIGA rates at certain
times.
Article 2.
Conditions for applying ATIGA rates to imported goods
Imported goods
must satisfy the following conditions to apply ATIGA rates:
1. The goods
are mentioned in concessional import tariff schedule enclosed herewith.
2. Goods are
imported into Vietnam by member states of the ASEAN, including:
- Brunei
Darussalam;
- Kingdom of
Cambodia;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Lao People's
Democratic Republic;
- Malaysia;
- Republic of
the Union of Myanmar;
- Republic of
Philippines;
- Republic of
Singapore;
- Kingdom of
Thailand;
- Socialist
Republic of Vietnam (goods imported from free trade zones into domestic
market).
3. Goods are
directly transported from an exporting country mentioned in Clause 2 of this
Article to Vietnam as prescribed by the Ministry of Industry and Trade.
4. Goods
satisfy conditions on goods origins under the ASEAN Trade in Goods Agreement
and have C/Os form D as prescribed by the Ministry of Industry and Trade.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
This Circular
takes effect on January 01, 2015 and replaces Circular No. 161/2011/TT-BTC
dated November 17, 2011 of the Minister of Finance on concessional import
tariff schedule of Vietnam serving implementation of ASEAN Trade in Goods
Agreement 2012 – 2014. Any difficulty that arise during the implementation of
this Circular should be reported to the Ministry of Finance for timely guidance
and amendments./.
PP MINISTER
DEPUTY MINISTER
Truong Chi Trung