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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.
21/2012/TT-BTC
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Hanoi,
February 15, 2012
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CIRCULAR
PROMULGATING
VIETNAM’S SPECIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE VIETNAM-JAPAN
ECONOMIC PARTNERSHIP AGREEMENT IN THE 2012-2015 PERIOD
Pursuant to the Law No.
45/2005/QH11 on Import and Export Duties of June 14, 2005;
Pursuant to the Government's
Decree No. 87/2010/ND-CP, of August 13, 2010 detailing the implementation of
Law on Import and Export Duties No. 45/2005/QH11 of June 14, 2005;
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;
In furtherance of the Vietnam-
Japan Economic Partnership Agreement signed on December 25, 2008, 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;
The Ministry of Finance
promulgates Circular on Vietnam’s special import tariff for implementation of
the Vietnam-Japan Economic Partnership Agreement as follows:
Article 1. To promulgate together with this Circular the Vietnam’s special import
tariff for implementation of the Vietnam-Japan Economic Partnership Agreement
in the 2012-2015 period (applicable duty rates are
abbreviated as VJEPA duty rates).
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+ Column “VJEPA duty rates”:
The duty rates will be applicable in different periods, including:
- 01/4/2012-31/3/2013: The duty
rates will be applicable from April 01, 2012, to March 31, 2013;
- 01/4/2013-31/3/2014: The duty
rates will be applicable from April 01, 2013, to March 31, 2014;
- 01/4/2012-31/3/2013: The duty
rates will be applicable from April 01, 2014, to March 31, 2015;
Article 2: To be eligible for VJEPA duty rates, imported goods must meet all the
following conditions:
1) Being included in the special
preferential import tariff promulgated together with this Circular.
2) Being imported from Japan into
Vietnam;
3) Being transported directly from
Japan to Vietnam according to regulations of the Ministry of Industry and
Trade;
4) 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.
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Article 4. This Circular takes effect on April 01, 2012 and replaces the Circular
No. 158/2009/TT-BTC, of August 06, 2009 of the Minister of Finance on
promulgating Vietnam’s special import tariff for implementation of the
Vietnam-Japan Economic Partnership Agreement in the 2009-2012 period
FOR THE
MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung