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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 167/2014/TT-BTC
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Hanoi, November 14, 2014
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CIRCULAR
ON PROMULGATION OF CONCESSIONAL IMPORT TARIFF SCHEDULE OF
VIETNAM SERVING IMPLEMENTATION OF THE ASEAN – KOREA FREE TRADE 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
Framework Agreement on Comprehensive Partnership and Cooperation between the
Association of Southeast Asian Nations (hereinafter referred to as ASEAN) and
Republic of Korea (hereinafter referred to as Korea) signed on December 13,
2005 in Malaysia, approved by the President of Socialist Republic of Vietnam on
April 12, 2006;
Pursuant to
Free Trade Agreement under Framework Agreement on Comprehensive Partnership and
Cooperation between ASEAN and Korea signed on December 13, 2005 in Malaysia and
August 24, 2005 in the Republic of the Philippines;
At the
request of Chief of International Cooperation Department;
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Article 1. Concessional import tariff schedule of Vietnam
serving implementation of the ASEAN – Korea Free Trade Agreement 2015 – 2018 is
enclosed with this Circular (concessional tax rates are referred to as AKFTA
rates)
1. “HS code”
column and “Description” column are based on AHTN 2012 and classified into
8-digit or 10-digit commodities.
2. “AKFTA 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 AKFTA rates at
certain time.
4. Column
“Countries not eligible for special treatment”: articles imported from the
countries mentioned are not eligible for AKFTA rates prescribed in this
Circular. The countries are expressed as corresponding symbols specified in
Article 2 hereof.
5. “GIC”
column indicates goods produced at Khai Thanh Industrial Park in North Korea,
to which AKFTA rates apply as prescribed in Article 3 of this Circular.
Article 2.
Conditions for applying AKFTA rates to imported goods
Imported goods
must satisfy the following conditions to apply AKFTA rates:
1. The goods
are mentioned in concessional import tariff schedule enclosed herewith.
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Country
Symbol
Brunei
Darussalam
BN
Kingdom of
Cambodia
KH
Republic of
Indonesia
ID
Lao People's
Democratic Republic
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Malaysia
MY
Republic of
the Union of Myanmar
MM
Republic of
Philippines
PH
Republic of
Singapore
SG
Kingdom of
Thailand
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Republic of
Korea
KR
Socialist
Republic of Vietnam (goods imported from free trade zones into domestic
market)
VN
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 ASEAN – Korea Free Trade Agreement and have
C/Os form AK as prescribed by the Ministry of Industry and Trade.
Article 3.
GIC goods
Goods
manufactured at Khai Thanh Industrial Park in North Korea must satisfy the following
conditions to apply AKFTA rates:
1. Goods are
those marked with “GIC” in “GIC” column in the Tariff Schedule enclosed
herewith;
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3. Goods have
C/Os form AK with the text “Rule 6” in box 8 issued by a competent C/O form AK
issuer of Korea as prescribed by the Ministry of Industry and Trade;
4. Goods
satisfy ASEAN – Korea regulations on goods origins applied to goods to which
Rule 6 – AKFTA apply as prescribed by the Ministry of Industry and Trade.
Article 4.
Effect
This Circular
takes effect on January 01, 2015 and replaces Circular No. 163/2011/TT-BTC
dated November 17, 2011 of the Minister of Finance on concessional import
tariff schedule of Vietnam serving implementation of the ASEAN – Korea Free
Trade 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