IT ' S SMART

The Board of Tax Imports Import Special Privileges of Vietnam to implement the Agreement

Vietnam Economic Partnership-Japan Stage 2015-2019

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Export Tax Law Base, Digital Import Tax 45 /2005/QH11 June 14, 2005;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 the Government rules out certain of the provisions of the export Tax Law, Import Tax;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Implementation of the Economic Partnership Agreement between Vietnam and Japan signed December 25, 2008 in Japan and approved by the Prime Minister of the Socialist Republic of Vietnam at Decision No. 1. 57 /2009/QĐ-TTg April 16, 2009;

On the recommendation of the Chief of International Cooperation;

The Minister of Finance of the Finance of the Ministry of Finance provides the tax rates of Vietnam ' s special Preferable Import Tariff to implement the Vietnam-Japan Economic Partnership Agreement 2015-2019 as follows:

What? 1. It is accompanied by this Information Tax of Vietnam's special preferable import tax to implement the Vietnam-Japan Economic Partnership Agreement of 2015-2019 (the special preferable tax rate later called VJEPA tax rate).

1) The "Code Description" column and column "Description of the goods" were built on the basis of the ASEAN Peace Harmonic Graph 2012 (AHTN 2012) and classified under 8-digit or 10-digit code.

2) Column "VJEPA tax rate (%)": the tax rate applicable to different stages, including:

-01/4/2015 -31/3/2016: tax rate imposed from April 1, 2015 to the end of March 31, 2016;

-01/4/2016-31/3/2017: applicable tax rate from April 1, 2016 to the end of March 31, 2017;

-01/4/2017-31/3/2018: The tax rate applies from April 1, 2017 to the end of March 31, 2018;

-01/4/2018-31/3/2019: The tax rate applies from April 1, 2018 to the end of March 31, 2019.

+ Sign "*": imported goods do not enjoy the VJEPA special preferable tax rate at the time of the corresponding.

What? 2. The condition for importing goods is applied to VJEPA tax.

Imported goods to be applied to the VJEPA tax rate must meet enough of the following conditions:

1) The special preferable import tax statement issued with this message.

2) imported from Japan into Vietnam.

3) to be shipped directly from Japan to Vietnam, as defined by the Ministry of Commerce.

4) Agreement on the provisions of the goods of goods in the Vietnam-Japan Economic Partnership, there is a Certificate of Understanding (C/O-Template VJ) by the Ministry of Commerce.

What? 3. Performance Performance

The private sector has been in effect since April 1, 2015, replacing the Digital. 21 /2012/TT-BTC February 15, 2012, of the Minister of Finance on the issue of Vietnam ' s special Preferable Import Tariff to implement the Vietnam-Japan Economic Partnership Agreement of 2012-2015, the official 63 /2012/TT-BTC April 23, 2012 of the Minister of Finance amended the tax rate of import of special preferable tariffs on some of the commodity groups in special preferable import tariffs. In the course of execution if there is difficulty, the problem is reflected in time for the Finance Ministry to have additional instructions for the appropriate ./.