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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.
21/2008/QD-BTC
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Hanoi, May 05, 2008
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DECISION
PROMULGATING VIETNAM’S
SPECIAL PREFERENTIAL IMPORT DUTY SCHEDULE FOR IMPLEMENTATION OF THE ASEAN-KOREA
FREE TRADE AREA
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and
Export Duty;
Pursuant to the Decree No. 77/2003/ND-CP of Government dated July 1, 2003,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Decree No. 149/2005/ND-CP of Government dated December 8, 2005,
detailing the implementation of June 14, 2005 Law No. 45/2005/QH11 on Import
Duty and Export Duty;
Pursuant to the Framework Agreement on ASEAN-Korea Comprehensive Economic
Cooperation, concluded in Malaysia on December 13, 2005, which was ratified by
the President of the Socialist Republic of Vietnam on April 12, 2006;
Pursuant to the Agreement on Trade in Goods within the Framework Agreement on
Comprehensive Economic Cooperation between the Association of Southeast Asian
Nations and the Republic of Korea (below
referred to as the ASEAN-Korea Agreement on Trade in Goods), concluded in
Malaysia on December 13, 2005, and in the Philippines on August 24, 2006;
Pursuant to the Prime Minister’s instructions in the Government Office’s
Official Letter No. 325/VPCP-KTTH of January 15, 2008;
At the proposal of the Director of the
International Cooperation Department,
DECIDES:
Article 1. To promulgate together with this Decision Vietnam’s
Special Preferential Import Duty Schedule for implementation of the ASEAN-Korea
Free Trade Area, applicable to declaration forms of imported goods registered
with customs offices from January 1, 2008.
Article 2. To be eligible for Vietnam’s special preferential import
duty rates for implementation of the ASEAN- Korea Free Trade Area (referred to
as AKFTA import duty rates for short), imported goods must fully meet the
following conditions:
a/ Being in the Special
Preferential Import Duty Schedule promulgated together with this Decision.
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Countries
Codes
Brunei Darussalam
BN
Kingdom of Cambodia
KH
Republic of Indonesia
IN
People’s Democratic Republic
of Laos
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Malaysia
MY
Federation of Myanmar
MM
Republic of Philippines
PH
Republic of Singapore
SO
Republic of Korea (Korea)
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Particularly, commodity items
which are imported from countries marked in column (4) of this Import Duty
Schedule (column “countries ineligible for preferences”) are not eligible for AKFTA
tax rates. The addition or modification of countries in column (4) must be
effected according to the Finance Ministry’s written notices.
c/ Being transported to Vietnam
directly from exporting countries specified at Point (b) of this Article under
the Industry and Trade Ministry’s regulations.
d/ Satisfying ASEAN-Korea origin
requirements, with certificates of ASEAN-Korea origin (referred to as C/Os -
form AK for short) granted by the following agencies:
- The Ministry of Foreign
Affairs and Foreign Trade, in Brunei Darussalam;
- The Ministry of Trade, in the
Kingdom of Cambodia;
- The Ministry of Trade, in the
Republic of Indonesia;
- The Ministry of Industry and
Trade, in the People’s Democratic Republic of Laos;
- The Ministry of Foreign Trade
and Industry, in Malaysia;
- The Ministry of Trade, in the
Federation of Myanmar;
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- The Chamber of Commerce and
Industry or the Customs Office, in the Republic of Korea (Korea).
Article 3. To be eligible for Vietnam’s AKFTA import duty rates,
goods produced in Gaeseong Industrial Complex in the territory of the People’s
Democratic Republic of Korea (GIC goods) must fully meet the following
conditions:
a/ Being goods marked “GIC” in
column (5) of this Import Duty Schedule (column “GIC goods”).
b/ Being imported and
transported to Vietnam directly from Korea under the Industry and Trade
Ministry’s regulations.
c/ Being accompanied by C/Os -
form AK, with “Rule 6” printed in box 8, granted by a Korean agency competent
to grant C/Os - form AK, under the Vietnamese Industry and Trade Ministry’s
regulations.
d/ Satisfying ASEAN-Korea origin
requirements on goods subject to Rule 6 - AKFTA specified in Appendix IV to the
Regulation on AKFTA origin promulgated together with Decision No.
02/2007/QD-BTM of October 8, 2007, of the Minister of Trade (now the Minister
of Industry and Trade) and amending and supplementing decisions.
Article 4. For goods in customs declaration forms of imported goods
registered with customs offices between January 1, 2008, and before the
effective date of this Decision, which fully satisfy the conditions for
application of the import duty rates specified in this Decision but for which
duty has been paid at higher import duty rates, C/Os - form AK and relevant
documents may be submitted for use as a basis for re-calculating payable import
tax amounts and refunding import tax in accordance with this Decision.
A dossier of application for
import duty refund comprises:
a/ One original of the Official
Letter requesting the refund of paid tax amount(s), clearly stating the type(s)
of goods, import duty amount(s), reasons for tax refund and customs declaration
form(s). If there are goods of different types in different customs declaration
forms, a list of import duty-refund customs declarations is required together
with a commitment to accurate declaration form and supply of adequate documents
of application for import duty refund;
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c/ The original of C/O - form E
specified at Point (d), Article 2 of this Decision;
d/ The import duty payment
document (a copy of O/C and the original for comparison);
e/ The import contract (a copy
of O/C and the original for comparison);
f/ The entrustment contract, in
case of entrusted import (a copy and the original for comparison);
g/ The list of documents in the
dossier.
The above dossiers of import
duty refund must be submitted no later than October 15, 2008.
Local Customs Departments shall
receive dossiers, examine and consider import duty refund and handle overpaid
duty amounts to be refunded under the guidance at Point 5, Section IV, Part E
of the Finance Ministry’s Circular No. 59/2007/TT-BTC of June 14, 2007, and
relevant current regulations.
Article 5.- This Decision takes effect 15 days after its
publication in “CONG BAO” and replaces the Finance Minister’s Decision No.
41/2007/QD-BTC of May 31, 2007, promulgating Vietnam’s Special Preferential
Import Duty Schedule for implementation of the ASEAN-Korea Free Trade Area.
Article 6.- Ministers, heads of ministerial-level agencies, heads
of government-attached agencies and presidents of provincial/municipal People’s
Committees shall join in directing the implementation of this Decision.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Tran Xuan Ha