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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No. 13-TC/TCT
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Hanoi, March 28,
1997
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CIRCULAR
AMENDING
AND SUPPLEMENTING CIRCULAR No.16-TC/TCT OF MARCH 5, 1996 OF THE MINISTRY OF
FINANCE GUIDING THE IMPLEMENTATION OF DECREE No.91-CP OF DECEMBER 18, 1995 OF
THE GOVERNMENT PROMUL-GATING THE LIST OF COMMODITIES IN IMPLEMENTATION OF THE
COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES FOR 1996
FOR ITS APPLICATION IN 1997
In furtherance of the Common
Effective Preferential Tariffs (CEPT) of the ASEAN countries, on March 5, 1996
the Ministry of Finance issued Circular No.16-TC/TCT guiding the implementation
of Decree No.91-CP of December 18, 1995 of the Government promulgating the List
of Commodities in implementation of the CEPT Treaty of the ASEAN countries for
1996;
In implementation of Decree No.82-CP of December 13, 1996 of the Government
promulgating the List of Commodities of Vietnam in implementation of the CEPT
Treaty of the ASEAN countries for 1997, the Ministry of Finance guides the
following amendments and supplements to a number of points of Circular
No.16-TC/TCT of March 5, 1996 for its application in 1997:
I. ON THE SCOPE OF
APPLICATION:
Paragraph 1 and Section 1 of
Part I of Circular 16-TC/TCT are amended into the following:
"Goods imported into
Vietnam subject to the import tax rates prescribed in Point 1 of Decree
No.82-CP of December 13, 1996 of the Government are goods imported from ASEAN
countries, which must meet the following conditions:
1. Being included in the list of
goods issued together with Decree No.82-CP of December 13, 1996 of the
Government".
II. ON THE TAX TARIFF:
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"The tax rates applicable
to import goods entitled to preferential tax rates under the CEPT are those
specified in the list of commodities issued together with Decree No.82-CP of
December 13, 1996 of the Government".
2) The following is added to
Part II of Circular 16-TC/TCT:
"The amendment and
supplement in terms of name and import tax rates under the decisions of the
Ministry of Finance to the commodity groups and items specified in the current
import tariff shall be as follows:
- In cases where the amendment
of tax rates makes the tax rates of the import tariff lower than the
preferential tax rates under the CEPT for certain commodity groups and items,
the tax rates in the import tariff shall apply to imports specified in the list
of commodities issued together with Decree No.82-CP of December 13, 1996 of the
Government;
- Other amendments and
supplements in terms of name and import tax rates shall not apply to the list
of commodities issued together with Decree No.82-CP of December 13, 1996 of the
Government".
III. ON CHECKING THE
CERTIFICATE OF ORIGIN
The principles for recognizing
certain goods to have the origin from the ASEAN countries provided for in
Points (i) and (ii) of Section III - Checking the Certificate of Origin in
Circular No.16-TC/TCT are replaced by the rules of the Regulations on Origin
Applicable to the CEPT Treaty as prescribed in Appendix 1 of the Regulation on
the Grant of Certificates of ASEAN Origin by Vietnam - Form D, issued together
with Decision No.416/TM-DB of May 13, 1996 of the Ministry of Trade.
IV. THE ORGANIZATION OF
IMPLEMENTATION
This Circular takes effect from
January 1st, 1997 and applies to all imports from the ASEAN countries with
import declarations thereof made at the Customs Office from January 1st, 1997.
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Vu Mong Giao