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THE
MINISTRY OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.
163/2011/TT-BTC
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Hanoi, November 17, 2011
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CIRCULAR
PROMULGATING
VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO REALIZE THE ASEAN-KOREA FREE
TRADE AREA DURING 2012-2014
Pursuant to June 14, 2005 Law
No. 45/2005/QH11 on Import Duty and Export Duty;
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. 87/2010/ND-CP of August 13, 2010, detailing the implementation of
June 14, 2005 Law No.45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the Framework
Agreement on Comprehensive Economic Cooperation between the governments of the
member countries of the Association of Southeast Asian Nations (ASEAN) and the
Republic of Korea (below referred to as Korea), which was concluded on December
13, 2005, in Malaysia and ratified by the President of the Socialist Republic
of Vietnam on April 12, 2006;
Pursuant to the Agreement on
Trade in Goods under the ASEAN-Korea Framework Agreement on Comprehensive
Economic Cooperation (below referred to as ASEAN-Korea Agreement on Trade in
Goods) which was concluded on December 13, 2005, in Malaysia and on August 24,
2006, in the Philippines;
The Ministry of Finance
promulgates a circular on Vietnam’s Special Preferential Import Tariff to
realize the ASEAN-Korea Free Trade Area as follows:
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In which:
+ Column “Goods heading” and
column “Goods description” are developed based on the 2012 AHTN (ASEAN
Harmonized Tariff Nomenclature) and classified at the 8-digit level.
+ Column “AKFTA duty rate (%)”:
Duty rates applicable to each year, from January 1 through December 31 of the
year, beginning from 2012 to the end of 2014.
+ Column “Ineligible countries”:
Goods imported from countries with country codes (specified at Point 2, Article
2 of this Circular) ineligible for AKFTA duty rates.
+ Column “GIC” (Gaeseong
Industrial Complex): Goods produced at Kaesong (Gaesesong) Industrial Complex
in the territory of the People’s Democratic Republic of Korea eligible for
AKFTA duty rate under Article 3 of this Circular.
Article 2. To be eligible
for AKFTA duty rates, imports must fully meet the following conditions:
1. Being named in the Special
Preferential Import Tariff promulgated together with this Circular;
2. Being imported into Vietnam from the following member countries of the ASEAN-Korea Free Trade Area:
Country
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Brunei Darussalam
BN
The Kingdom of Cambodia
KH
The Republic of Indonesia
ID
Lao People’s Democratic
Republic
LA
Malaysia
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The Union of Myanmar
MM
The Republic of the Philippines
PH
The Republic of Singapore
SG
The Kingdom of Thailand
TH
The Republic of Korea (Korea)
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The Socialist Republic of
Vietnam (goods imported into the domestic market from non-tariff areas)
VN
3. Being transported directly
from a country of exportation specified in Clause 2 of this Article to Vietnam under the Ministry of Industry and Trade’s regulations;
4. Satisfying the rules of
origin of goods in the ASEAN-Korea Agreement on Trade in Goods and having an
ASEAN-Korea certificate of origin (referred to as C/O - Form AK) as required by
the Ministry of Industry and Trade.
Article 3. To be eligible
for AKFTA duty rate, goods produced at Kaesong Industrial Complex in the
territory of the People’s Democratic Republic of Korea (GIC goods) must fully
meet the following conditions:
1. Being goods with “GIC” sign
mentioned in column No. 6 of this Tariff;
2. Being imported and
transported directly from the Republic of Korea to Vietnam under the Ministry
of Industry and Trade’s regulations;
3. Having a C/O - Form AK
printed with words “Rule 6” in box No. 08 issued by an agency of the Republic
of Korea competent to issue C/O - Form AK under the Ministry of Industry and
Trade’s regulations;
4. Satisfying the rules of
origin of goods in the ASEAN-Korea Agreement on Trade in Goods, for goods
subject to Rule 6 - AKFTA under the Ministry of Industry and Trade’s
regulations.
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung