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THE
GOVERNMENT
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
133/2016/ND-CP
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Hanoi,
September 1, 2016
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DECREE
ON VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO IMPLEMENT
THE ASEAN - JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT DURING 2016-2019
Pursuant to the June 19, 2015
Law on Organization of the Government;
Pursuant to the April 6, 2016
Law on Import Duty and Export Duty;
Pursuant to the April 9, 2016
Law on Treaties;
In implementation of the
Comprehensive Economic Partnership Agreement between the Association of
Southeast Asian Nations (ASEAN) and Japan, which took effect on December 1,
2008;
At the proposal of the
Minister of Finance;
The Government promulgates
the Decree on Vietnam s Special Preferential Import Tariff to implement the
ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019.
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This Decree prescribes
Vietnam’s special preferential import duty rates to implement the ASEAN - Japan
Comprehensive Economic Partnership Agreement during 2016-2019, and conditions
for enjoying the special preferential import duty rates under this Agreement.
Article
2. Subjects of application
1. Taxpayers as defined
in the Law on Import Duty and Export Duty.
2. Customs offices and
officers.
3. Organizations and
individuals that have rights and obligations relating to imports and exports.
Article 3. Special
Preferential Import Tariff
To promulgate together
with this Decree Vietnam’s Special Preferential Import Tariff to implement the
ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019
(applicable duty rates are below referred to as AJCEP duty rates).
1. Column “Goods
heading” and column “Goods names and description” are developed based on the
list of Vietnam’s imports and exports and classified by the 8-digit or 10-digit
code.
2. Column “AJCEP duty
rate (%)”: Duty rates applicable in different periods, specifically:
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b/ April 1, 2017 -
March 31, 2018: Duty rates applicable from April 1, 2017, through March 31,
2018;
c/ April 1, 2018 -
March 31, 2019: Duty rates applicable from April 1, 2018, through March 31,
2019.
3. Symbol denotes
imports ineligible for AJCEP duty rates at the corresponding time.
Article
4. Conditions for imports to be eligible
for AJCEP duty rates
To be eligible for
AJCEP duty rates, imports must fully satisfy the following conditions:
1. Being specified in
the Special Preferential Import Tariff promulgated together with this Decree.
2. Being imported from
the following member states of the ASEAN - Japan Comprehensive Economic
Partnership Agreement:
a/ Brunei Darussalam;
b/ The Kingdom of
Cambodia;
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d/ The Lao People’s
Democratic Republic;
dd/ Malaysia;
e/ The Republic of the
Union of Myanmar;
g/ The Republic of the
Philippines;
h/ The Republic of
Singapore;
i/ The Kingdom of
Thailand;
k/ Japan;
l/ The Socialist
Republic of Vietnam (for goods imported into the domestic market from
non-tariff areas).
3. Being transported
to Vietnam directly from a country of exportation specified in Clause 2 of this
Article as prescribed by the Ministry of Industry and Trade.
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Article 5. Effect
1. This Decree takes
effect on September 1, 2016.
2. To annul the
Minister of Finance’s Circular No. 24/2015/TT-BTC of February 14, 2015, promulgating
Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan
Comprehensive Economic Partnership Agreement during 2015-2019.
Article 6. Implementation responsibility
Ministers, heads of
ministerial-level agencies, heads of government-attached agencies, chairpersons
of provincial-level People’s Committees and related organizations and
individuals shall implement this Decree.-
ONBEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
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