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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:
47/2002/TT-BTC
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Hanoi,
May 28, 2002
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 21/2002/ND-CP OF FEBRUARY 28,
2002 PROMULGATING VIETNAM’S 2002 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE
IMPLEMENTATION OF ASEAN COUNTRIES� AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL
TARIFFS (CEPT) AND DECREE No. 53/2002/ND-CP OF MAY 13, 2002 ON AMENDMENTS AND
SUPPLEMENTS THERETO
In furtherance of the Protocol
on the Socialist Republic of Vietnam’s participation in the Agreement on Common
Effective Preferential Tariffs (CEPT) for materializing ASEAN Free Trade Area
(AFTA) (hereinafter referred to as the CEPT/AFTA Agreement), concluded on
December 15, 1995 in Bangkok;
In furtherance of the
Government’s Decree No. 21/2002/ND-CP of February 28, 2002 promulgating
Vietnam’s 2002 List of commodities and their tax rates for the implementation
of the CEPT/AFTA Agreement and Decree No. 53/2002/ND-CP of May 13, 2002
amending and supplementing Decree No. 21/2002/ND-CP;
The Ministry of Finance hereby
guides the implementation thereof as follows:
I. SCOPE OF APPLICATION
Import goods eligible for the
CEPT preferential tax rates as defined in Article 1 of the Government’s Decree
No. 21/2002/ND-CP of February 28, 2002 must meet the following conditions:
1. Being included in Vietnam’s
2002 List of commodities and their tax rates for the implementation of the
CEPT/AFTA Agreement, issued together with the Government’s Decree No.
21/2002/ND-CP of February 28, 2002, and Decree No. 53/2002/ND-CP of May 13,
2002.
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- Brunei Darussalam;
- The Kingdom of Cambodia;
- The Republic of Indonesia;
- The People’s Democratic
Republic of Laos;
- Malaysia;
- The Federation of Myanmar;
- The Republic of Philippines;
- The Republic of Singapore; and
- The Kingdom of Thailand.
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4. Being transported directly to
Vietnam from exporting countries being ASEAN members.
II. APPLICABLE IMPORT TAX
RATES
1. The import tax rates
applicable to import goods eligible for the CEPT preferential tax rates as
prescribed in Part I of this Circular shall be the CEPT tax rates specified in
Vietnam’s 2002 List of commodities and their tax rates for the implementation
of the CEPT/AFTA Agreement, issued together with the Government’s Decree No.
21/2002/ND-CP of February 28, 2002 (hereinafter called the 2002 CEPT
preferential tax rates for short).
Particularly for four specific
commodity groups, including cheese (Heading No. 0406), coffee (Heading No.
0901) and vehicles engines (Headings No. 8407 and 8408), the import tax rates
applicable to import goods eligible for the CEPT preferential tax rates shall
be the CEPT tax rates specified in the amended and supplemented List issued
together with the Government’s Decree No. 53/2002/ND-CP of May 13, 2002
amending and supplementing Decree No. 21/2002/ND-CP.
2. In cases where, the
MFN tax rate of one commodity item specified in the current 2002 Preferential
Import Tariff is adjusted to be lower than the 2002 CEPT preferential tax rate,
the import tax rate applicable to such commodity item shall be such lower MFN
tax rate.
If the MFN tax rate specified in
the Preferential Import Tariff of such commodity item is adjusted to be higher
than the 2002 CEPT preferential tax rate, the applicable import tax rate shall
be the 2002 CEPT preferential tax rate.
3. In cases where goods imported
by enterprises for production and/or assembly of mechanical, electrical, and
electronic products meet both the conditions for the application of the 2002
CEPT preferential tax rates and the conditions for the application of import
tax rates according to the localization rate under current regulations, the
enterprises shall enjoy the lower import tax rate of the two said-above tax
rates.
4. In cases where there are
changes in the commodity items in the legal documents promulgated by ASEAN
countries for the implementation of the CEPT/AFTA Agreement that affect the
right to enjoy Vietnam’s preferential tax rates as prescribed in Part I, the
Ministry of Finance shall provide appropriate guidance for each specific case.
III. CERTIFICATES OF ORIGIN
AND INSPECTION OF CERTIFICATES OF ORIGIN
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2. The certificates of origin
must bear signatures and seals compatible with the official specimen signatures
and seals of the following agencies of ASEAN member countries, which are competent
to grant certificates of ASEAN goods origin - Form D:
- In Brunei Darussalam: The
Ministry of Industry and Natural Resources;
- In the Kingdom of Cambodia:
The Ministry of Trade;
- In the Republic of Indonesia:
The Ministry of Trade and Industry;
- In the People’s Democratic
Republic of Laos: The Ministry of Trade;
- In Malaysia: The Ministry of
Foreign Trade and Industry;
- In the Federation of Myanmar:
The Ministry of Trade;
- In the Republic of Philippines:
The Ministry of Finance;
- In the Republic of Singapore:
The Department for Trade Development;
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- In Vietnam: The Ministry of
Trade and the Industrial Parks and Export-Processing Zones Management Boards
authorized by the Ministry of Trade.
3. In case of suspicion of
the truthfulness and accuracy of the certificates of ASEAN goods origin � Form
D, the customs offices shall be entitled to:
- Request the re-examination of the
certificates of ASEAN goods origin � Form D. The customs offices shall send
their requests to the exporting countries agencies competent to grant the
certificates of origin, requesting the verification.
- Suspend the application of the
2002 CEPT preferential tax rates and temporarily collect tax at the rates
specified in the current preferential or ordinary import tariff.
- Request the importers to
provide additional documents (if any) to prove that their goods actually
originate from ASEAN countries, within 01 (one) year at most.
- Pending the re-examination
results, continue filling in the procedures for the release of according to the
ordinary import regulations.
- When having enough documents
to prove that the goods actually have the ASEAN origin, the customs offices
shall have to carry out procedures to reimburse the importers the difference
between the tax amounts temporarily collected according to the current
preferential or ordinary import tariff and the tax amounts calculated at the
2002 CEPT preferential tax rates.
IV. OTHER PROVISIONS
The regulations on tax
calculation bases, the regime of tax collection, payment, exemption, reduction
and reimbursement, the handling of violations and other regulations shall
comply with the provisions of the Law on Export Tax and Import Tax and current
guiding documents.
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This Circular takes effect as
from January 1, 2002 and replaces Circular No. 52/2001/TT-BTC of July 2, 2002
of the Ministry of Finance guiding the implementation of Decree No. 28/2001/ND-CP
of June 6, 2001 which promulgates Vietnam’s 2001 List of commodities and their
tax rates for the implementation of the CEPT/AFTA Agreement.
For cases eligible for the CEPT
preferential tax rates under the Government’s Decree No. 21/2002/ND-CP of
February 28, 2002 and Decree No. 53/2002/ND-CP of May 13, 2002, for which the
import tax has already been collected at the 2001 CEPT preferential tax rates
(under Decree No. 28/2001/ND-CP of June 6, 2001) or at the current preferential
or ordinary import tax rates, the customs offices shall check the dossiers,
reimburse the importers the import tax difference amounts, for cases where the
tax rate already applied for tax calculation and the 2002 CEPT preferential tax
rate are different.
Any difficulties or problems
arising during the course of implementation should be timely reported to the
Ministry of Finance for appropriate additional guidance.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Le Thi Bang Tam