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THE GOVERNMENT
OF VIETNAM
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
153/2017/ND-CP
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Hanoi, December
27, 2017
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DECREE
VIETNAM’S SPECIAL
PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN - CHINA
TRADE IN GOODS AGREEMENT IN 2018 – 2022 PERIOD
Pursuant to the Law on Organization of
Government dated June 19, 2015;
Pursuant to the Law on Export and Import Duties
dated April 06, 2016;
Pursuant to the Law on International Treaties
dated April 09, 2016;
For the purposes of the ASEAN - China Trade In
Goods Agreement becoming effective from October 19, 2005;
At the request of the Minister of Finance of
Vietnam;
The Government promulgates a Decree on Vietnam’s
special preferential import tariff schedule for implementation of the ASEAN -
China Trade In Goods Agreement in the 2018 – 2022
period.
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This Decree deals with Vietnam’s special
preferential import duty rates for implementing the ASEAN - China Trade In
Goods Agreement in the 2018 – 2022 period and the eligibility
requirements for applying the special preferential import duty rates under this
Agreement.
Article 2. Regulated entities
1. Taxpayers as defined in the
Law on Export and Import Duties.
2. Customs authorities and
customs officials.
3. Organizations and
individuals that have rights and obligations related to imports and exports.
Article 3. Special preferential import tariff
schedule
Vietnam’s special preferential import tariff
schedule for implementing the ASEAN - China Trade In Goods Agreement in
the 2018 – 2022 period (special preferential import duty rates are hereinafter
referred to as “ACFTA rates”) is issued together with this Decree.
1. Notes and general rules
explaining the classification of goods shall conform to Vietnam’s Import and
Export Classification Nomenclature which is compiled according to the
Harmonized Commodity Description and Coding System (HS) of the World Customs
Organization.
2. The columns “Code" and
“Description” are compiled according to Vietnam’s Import and Export
Classification Nomenclature and are classified by 8-digit or 10-digit codes.
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4. The symbol “*” means that
the imports are not eligible for ACFTA rates at the corresponding time.
5. The column “Ineligible
countries” means that the goods imported from any countries marked with the
symbol specified in Clause 2 Article 4 of this Decree shall not be eligible for
the ACFTA rates specified in this Decree.
6. With regard to goods
imported under tariff quotas, special preferential import duty rates on the
quantity of goods imported within tariff quotas are elaborated in Vietnam’s
special preferential import tariff schedule for implementing the ASEAN - China
Trade In Goods Agreement in the 2018 – 2022 period enclosed herewith. Out-of-quota
tariff rates shall be applied in accordance with the Government's regulations
in force at the time of importation. The annual tariff quotas on imports shall
be defined according to regulations of the Ministry of Industry and Trade of Vietnam.
Article 4. Eligibility requirements for special
preferential import duty rates
Imports must meet the following requirements to be
eligible for the ACFTA rates:
1. They are included in the
special preferential import tariff schedule enclosed herewith.
2. They are imported from
member states of the ASEAN - China Trade In Goods Agreement, including:
a) Brunei Darussalam, coded BN;
b) Kingdom of Cambodia, coded KH;
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d) Lao People's Democratic Republic, coded LA;
dd) Malaysia, coded MY;
e) Republic of the Union of Myanmar, coded
MM;
g) Republic of the Philippines, coded PH;
h) Republic of Singapore, coded SG;
i) Kingdom of Thailand, coded TH;
k) People’s Republic of China, coded CN;
l) Socialist Republic of Vietnam (goods imported
from free trade zones to the domestic market), coded VN.
3. They are transported
directly from exporting countries specified in Clause 2 Article 4 hereof into
Vietnam according to regulations of the Ministry of Industry and Trade of
Vietnam.
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Article 5. Effect
1. This Decree comes into
force from January 01, 2018.
2. The Government’s Decree No.
128/2016/ND-CP dated September 01, 2016 prescribing Vietnam’s special
preferential import tariff schedule for implementation of the ASEAN - China
Trade In Goods Agreement for the 2016-2018 period is abrogated.
Article 6. Responsibility for implementation
Ministers, heads of ministerial agencies, heads of
Governmental agencies, Chairpersons of provincial People’s Committees and
relevant organizations and individuals shall implement this Decree./.
ON BEHALF OF
THE GOVERNMENT
THE PRIME MINISTER
Nguyen Xuan Phuc