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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:
52/2001/TT-BTC
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Hanoi,
July 02, 2001
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CIRCULAR
GUIDING THE IMPLEMENTATION
OF THE GOVERNMENT’S 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 AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) OF THE ASEAN
COUNTRIES
In furtherance of the Protocol on the
Socialist Republic of Vietnam’s participation in the Agreement on Common
Effective Preferential Tariff (CEPT) for materializing the ASEAN Free Trade
Area (AFTA) (hereafter referred to as the CEPT/AFTA Agreement), concluded on
December 15, 1995 in Bangkok;
In furtherance of the Government’s Decree No. 28/2001/ND-CP of June 6, 2001
promulgating Vietnam’s 2001 List of commodities and their tax rates for the
implementation of the CEPT/AFTA Agreement,
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. 28/2001/ND-CP of
June 6, 2001 shall have to meet the following conditions:
1. They are on Vietnam’s 2001 List of
commodities and their tax rates for the implementation of the CEPT/AFTA
Agreement, issued together with Decree No. 28/2001/ND-CP of June 6, 2001 of the
Government;
2. They are imported into Vietnam from the ASEAN
member countries, including the following countries:
- Brunei Darussalam;
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- The Republic of Indonesia;
- The People’s Democratic Republic of Laos;
- Malaysia;
- The Federation of Myanma;
- The Republic of the Philippines;
- The Republic of Singapore; and
- The Kingdom of Thailand.
3. They satisfy the ASEAN-origin requirement,
certified by certificates of ASEAN goods origin - Form D (as prescribed in Part
III of this Circular); and
4. They are transported directly to Vietnam from
the exporting countries being ASEAN members.
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1. The import tax rates applicable to import
goods which are 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 2001
List of commodities and their tax rates for the implementation of the CEPT/AFTA
Agreement, issued together with Decree No. 28/2001/ND-CP of June 6, 2001 of the
Government (hereafter called the 2001 CEPT preferential tax rates for short).
2. In cases where in 2001 the MFN tax rate of
one commodity item specified in the current Preferential Import Tariff is
adjusted to be lower than the 2001 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 prescribed for this
commodity item in the Preferential Import Tariff is adjusted to be higher than
the 2001 CEPT preferential tax rate, the applicable import tax rate shall be
the 2001 CEPT preferential tax rate.
3. In cases where goods imported by enterprises
for the production and/or assembly of mechanical, electrical and electronic
products meet both the conditions to be eligible for the 2001 CEPT preferential
tax rates and the conditions to be eligible for import tax rates according to the
localization rate under current regulations, the lower import tax rate of the 2
above-said tax rates shall be applied to enterprises.
4. In cases where there appear changes in
commodity items in legal documents promulgated by the 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 EXAMINATION
OF CERTIFICATES OF ORIGIN
1. The rules upon which the goods are recognized
to have the origin from the ASEAN countries are defined in the Regulation on
goods origin applicable to the CEPT/AFTA Agreement (Appendices 1, 3 and 5) and
the Regulation on granting of Vietnam’s certificates of ASEAN goods origin,
issued together with Decision No. 416/TM-DB of May 13, 1996. Decision No.
0878/1998/QD-BTM of July 30, 1998, Decision No. 1000/1998/QD-BTM of September
3, 1998, Decision No. 0034/2000/QD-BTM of January 10, 2000 and Decision No.
0492/2000/QD-BTM of March 20, 2000 of the Ministry of Trade.
2. Certificates of origin must bear
signatures(s) and seal(s) compatible with the official specimen signatures and
seals of the following agencies of the 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;
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- 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 for Foreign Trade
and Industry;
- In the Federation of Myanma: The Ministry of
Trade;
- In the Republic of the Philippines: The
Ministry of Finance;
- In the Republic of Singapore: The Department
for Trade Development;
- In the Kingdom of Thailand: The Ministry of
Trade; and
- 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:
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- Suspend the application of the 2001 CEPT
preferential tax rates and temporarily collect import tax at the tax rates of
the current preferential or ordinary import tariff.
- Request the importers to provide additional
documents (if any) to prove that their goods actually originate from the ASEAN
countries, within 01 (one) year.
- Pending the re-examination results, the
procedures for such goods clearance shall still be carried out according to the
ordinary import regulations.
- When having enough documents to prove that the
goods actually have the ASEAN origin, the customs office shall have to proceed
with the procedures to reimburse the importers the difference between the tax
amount temporarily collected according to the current preferential or ordinary
import tariff and that calculated at the 2001 CEPT preferential tax rates.
IV. OTHER PROVISIONS
The regulations on tax calculation bases, the
regime of tax collection, payment, exemption, reduction, reimbursement and
retrospective collection; handling of violations and other regulations shall
comply with the provisions of the Law on Export Tax and Import Tax and current
guiding documents.
V. IMPLEMENTATION ORGANIZATION
This Circular takes effect as from January 2001
and replaces the Finance Ministry’s Circular No. 35/2000/TT-BTC of May 4, 2000
guiding the implementation of the Government’s Decree No. 09/2000/ND-CP of
March 21, 2000 which promulgates Vietnam’s 2000 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 implementation effect of Decree No. 28/2001/ND-CP of June 6,
2001 of the Government, for which import tax has already been collected at the
2000 CEPT preferential tax rates (under Decree No. 09/2000/ND-CP of March 21,
2000) or at tax rates of the current preferential or ordinary import tariff,
the customs office shall check the dossiers thereof and reimburse the importers
the import tax difference amounts if the tax rates already applied for tax
calculation are higher than the 2001 CEPT preferential tax rates.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Le Thi Bang Tam