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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.
158/2009/TT-BTC
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Hanoi,
August 06, 2009
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CIRCULAR
PROMULGATING
VIETNAM’S SPECIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE VIETNAM-JAPAN
ECONOMIC PARTNERSHIP AGREEMENT IN THE 2009-2012 PERIOD
Pursuant to the Vietnam-
Japan Economic Partnership Agreement signed on December 25, 2009, in Japan and
approved by the Prime Minister of the Government of the Socialist Republic of
Vietnam in Decision No. 57/2009/QD-TTg of April 16, 2009;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import and Export Duties;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005,
detailing the implementation of the Law on Import and Export Duties;
The Ministry of Finance promulgates the Circular on Vietnam’s special
preferential import tariff for implementation of the Vietnam- Japan Economic
Partnership Agreement as follows:
Article 1.
To promulgate together with this Circular Vietnam’s special preferential import
tariff for implementation of the Vietnam- Japan Economic Partnership Agreement
in the 2009-2012 period (the applicable duty rates are referred to as VJEPA
duty rates).
+ Column
“Goods code” and column “Goods description” are formulated on the basis of the
2007 HS and 2007 AHTN and classified at the 12-digit level;
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“VJEPA duty rates”: The duty rates will be applicable in different periods,
including:
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01/10/2009-31/3/2010: The duty rates will be applicable from October 1, 2009,
to March 31, 2010;
-
01/4/2010-31/3/2011: The duty rates will be applicable from April 1, 2010, to
March 31, 2011;
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Article 2.
To be eligible for VJEPA duty rates, imported goods must meet all the following
conditions:
a/ Being
included in the special preferential import tariff promulgated together with
this Circular.
b/ Being
imported from Japan into Vietnam;
c/ Being
transported directly from Japan to Vietnam according to regulations of the
Ministry of Industry and Trade;
d/ Satisfying
regulations on origin of goods of Vietnam-Japan and having a certificate of
origin of Vietnam-Japan (C/O form VJ) according to regulations of the Ministry
of Industry and Trade.
Article 3.
This Circular takes effect and applicable to customs declarations of imports
registered with customs offices from October 1, 2009. Any problems arising in
the course of implementation should be reported to the Ministry of Finance for
study and revision as appropriate.
FOR
THE MINISTER OF FINANCE
VICE MINISTER
Tran Xuan Ha
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