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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.
24/2015/TT-BTC
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Hanoi,
February 14, 2015
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CIRCULAR
PROMULGATING VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO
IMPLEMENT THE ASEAN-JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT DURING
2015-2019
Pursuant to
June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to
the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a
number of articles of the Law on Import Duty and Export Duty;
Pursuant to
the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the
functions, duties, powers and organizational structure of the Ministry of
Finance;
In
implementation of the Agreement on Comprehensive Economic Partnership between
the Association of Southeast Asian Nations (ASEAN) and Japan, which was
concluded in Brunei Darussalam on April 3, 2008, in Cambodia on April 7, 2008, in
Indonesia on March 31, 2008, in Laos on April 4, 2008, in Malaysia on April 14,
2008, in Myanmar on April 10, 2008, in the Philippines on April 2, 2008, in
Singapore on March 26, 2008, in Thailand on April 11, 2008, in Vietnam on April
1, 2008, and in Japan on March 28, 2008, and approved by the Prime Minister of
the Socialist Republic of Vietnam in Official Letter No. 1346/TTg-QHQT of
August 15, 2008;
At the
proposal of the Director of the Department of International Cooperation;
The
Minister of Finance promulgates the Circular specifying duty rates of Vietnam’s
Special Preferential Import Tariff to implement the ASEAN- Japan Comprehensive
Economic Partnership Agreement during 2015-2019, as follows:
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1. The columns
“Goods heading” and “Goods description” are developed based on the 2012 ASEAN
Harmonized Tariff Nomenclature (AHTN 2012) and classified as 8-digit or
10-digit codes.
2. Column
“AJCEP duty rate (%)”: duty rates applicable in different periods,
specifically:
- April 1,
2015 - March 31, 2016: duty rates applicable from April 1, 2015, through March
31, 2016;
- April 1,
2016 - March 31, 2017: duty rates applicable from April 1, 2016, through March
31, 2017;
- April 1,
2017 - March 31, 2018: duty rates applicable from April 1, 2017, through March
31, 2018;
- April 1,
2018 - March 31, 2019: duty rates applicable from April 1, 2018, through March
31, 2019.
3. The symbol
“*” denotes imports ineligible for AJCEP duty rates at the corresponding time.
Article 2. Conditions for imports to be eligible for AJCEP duty rates
To be eligible
for AJCEP duty rates, imports must fully meet the following conditions:
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2. Being
imported from the member states of the ASEAN-Japan Comprehensive Economic
Partnership Agreement, including:
- Brunei
Darussalam
- The Kingdom
of Cambodia
- The Republic
of Indonesia
- The Lao
People’s Democratic Republic
- Malaysia
- The Union of
Myanmar
- The Republic
of the Philippines
- The Republic
of Singapore
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- Japan
- The
Socialist Republic of Vietnam (goods imported from non-tariff areas into the
domestic market)
3. Being
transported directly from an exporting country specified in Clause 2 of this
Article to Vietnam under the Ministry of Industry and Trade’s regulations.
4. Satisfying
the rules of origin in the ASEAN-Japan Comprehensive Economic Partnership
Agreement and having an ASEAN-Japan certificate of origin, form AJ (C/O - form
AJ) as required by the Ministry of Industry and Trade.
Article 3. Effect
This Circular
takes effect on April 1, 2015, and replaces the Minister of Finance’s Circular
No. 20/2012/TT-BTC of February 15, 2012, promulgating the Vietnam’s Special
Preferential Import Tariff to implement the ASEAN- Japan Comprehensive Economic
Partnership Agreement during 2012-2015, and Circular No. 63/2012/TT-BTC of
April 23, 2012, amending the special preferential import duty rates applicable
to a number of goods in the Special Preferential Import Tariffs. Any problems
arising in the course of implementation should be promptly reported to the
Ministry of Finance for additional guidance as appropriate.-
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
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