IT ' S SMART

B an action B Your special preferable import tax. V. All right N - to do Oh. I'll I ASEAN commodity trade- All n Fuck! 2015-2018 Period

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Export Tax Law Base, Import Tax Stain. 45 /2005/QH 1 1 June 14, 2005;

Base of Decree Stain. 87/20 1 0/ND-CP August 13, 20 1 0 of the Government rules out one number for the export Tax Code, Import Tax;

Base of Protocol 2. 1 5/20 1 3/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

The base of the Trade Agreement of Merit between the Association of Southeast Asian Nations Ah! (ASEAN) v. Oh. Indian Republic k What? August 13, 2009 in Thailand, was approved by the Prime Minister of the Republic of Vietnam at Public Works 2464/QĐ-TTg on December 10, 2009;

On the recommendation of the Chief of the Q Cooperation Come on They are

The Minister of Finance issued the Ministry of Finance issued a special preferable import tax on Vietnam to implement the 2015 -2018 EASAN-India Commodity Trade Agreement.

What? 1 . It is accompanied by this Information Tax of Vietnam's special preferable import tax to implement the 2015-2018 period of the 2015-2018 ASEAN-India commodity trade (the special preferable tax rate later called the AIFTA tax rate).

1. The "Code" column and column "Description of the goods" were built on the basis of the 2012 ASEAN Peace Harmonic Tariff.

2. Column of "AIFTA Tax (%)": The tax rate applicable to each year, applied from 1 January to 31 December of the year, starting from 2015 until the end of 2018.

3. Sign "*": imported goods do not enjoy special privileges AIFTA tax at the time of the corresponding.

What? 2 . The conditions for imported goods are applied to AIFTA tax.

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

1. Tax tribute of the special preferable issued issued by this message.

2. Being imported into Vietnam from countries that are members of the ASEAN-India Commodity Trade Agreement, which includes the following countries:

Water name	Sign of the water name
Bru-nich-rushlam	BN
Cambodia Kingdom-Cambodia	KH
Republic of Indonesia	ID
Lao People's Democratic Republic	LA
Ma-lai-a	MY
Federation Mi-an-ma	MM
Philippine Republic	PH
Beautiful Republic	SG
The Kingdom of Thailand	TH
Republic of India	IN
The Socialist Republic of Vietnam (Goods from the non-tariff zone imported into the domestic market)	VN

3. shipped directly from the export water, regulation at paragraph 2 of this, to Vietnam, as defined by the Ministry of Commerce.

4. satisfy the provisions of goods exporting in the ASEAN-India Commodity Trade Agreement, which has an ASEAN-India Commodity Export Certification (abbreviated as C/O-Template AI) under the provisions of the Ministry of Commerce.

What? 3 . Performance Performance

This announcement comes into effect from 1 January 2015 and replaces the Digital Information. 45 /2012/TT-BTC March 16, 2012 by the Minister of Finance for the promulgation of South Vietnam ' s special Preferable Import Tariff to implement the ASEAN-India Free Trade Agreement of 2012-2014. 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 ./.