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THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
166/2014/TT-BTC
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Hanoi,
November 14, 2014
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CIRCULAR
PROMULGATING VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO
IMPLEMENT THE ASEAN - CHINA AGREEMENT ON TRADE IN GOODS DURING 2015-2018
Pursuant to
June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to
the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the
implementation of Law on Import Duty and Export Duty;
Pursuant to
the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to
the Framework Agreement on Comprehensive Economic Cooperation between members
of the Association of Southeast Asian Nations (ASEAN) and the People’s Republic
of China (China), which was concluded on November 4, 2002 in Cambodia, and
ratified by the President of the Socialist Republic of Vietnam in Decision No.
890/2003/QD/CTN of November 26, 2003;
Pursuant to
the Agreement on Trade in Goods under the ASEAN-China Framework Agreement on
Comprehensive Economic Cooperation, which was concluded on November 29, 2004,
in Laos and the Memorandum between Vietnam and China regarding some issues in
the ASEAN - China Agreement on Trade in Goods, which was concluded in July 18,
2005 in China, and ratified by the Prime Minister of the Socialist Republic of
Vietnam in Decision No. 257/2005/QD-TTg of October 19, 2005;
At the
proposal of the Director of the Department of International Cooperation;
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Article 1. To promulgate together with this Circular Vietnam’s Special
Preferential Import Tariff to implement the ASEAN - China Agreement on Trade in
Goods during 2015-2018 (applicable duty rates are referred to as ACFTA duty
rates).
1/ Column
“Goods heading” and column “Goods description” are developed based on the 2012
ASEAN Harmonized Tariff Nomenclature (AHTN 2012) and classified at the 8-digit
level or 10-digit level.
2/ Column
“ACFTA duty rate (%)”: Duty rates applicable to each year, from January 1
through December 31 of the year, starting from 2015 until the end of 2018.
3/ Symbol “*”
denotes imports ineligible for ACFTA duty rates at the corresponding time.
4/ Column
“Country ineligible for preference”: goods imported from the country with the
symbol specified at Point (2), Article 2 of this Circular, is ineligible for
ACFTA duty rates specified in this Circular.
Article 2. Conditions for imports to be eligible for ACFTA duty rates
To be eligible
for ACFTA duty rates, imports must fully meet the following conditions:
1. Being
specified in the Special Preferential Import Tariff promulgated together with
this Circular.
2. Being
imported from the following member countries of the ASEAN - China Agreement on
Trade in Goods into Vietnam:
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Symbol of country
Brunei
Darussalam
BN
The Kingdom
of Cambodia
KH
The Republic
of Indonesia
ID
Lao People’s
Democratic Republic
LA
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MY
The Union of
Myanmar
MM
The Republic
of the Philippines
PH
The Republic
of Singapore
SG
The Kingdom
of Thailand
TH
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CN
The
Socialist Republic of Vietnam (goods imported into the domestic market from
non-tariff areas)
VN
3. Being
transported directly from a country of exportation, specified in Clause 2 of
this Article, to Vietnam under the Ministry of Industry and Trade’s
regulations.
4. Satisfying
the rules of origin of goods in the ASEAN - China Agreement on Trade in Goods
and having an ASEAN - China certificate of origin (referred to as C/O - Form E)
as required by the Ministry of Industry and Trade.
Article 3. Effect
This Circular
takes effect on January 1, 2015, and replaces the Minister of Finance’s
Circular No. 162/2011/TT-BTC of November 17, 2011, promulgating Vietnam’s
Special Preferential Import Tariff to implement the ASEAN - China Agreement on
Trade in Goods during 2012-2014. Any problems arising in the course of
implementation should be reported to the Ministry of Finance for additional
guidance.-
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