Circular No. 168/2014/tt-Btc: The Import Tariff Special Of Vietnam To Carry Cargo Trade Agreement Asean-Australia-New Zealand The Period 2015-2018

Original Language Title: Thông tư 168/2014/TT-BTC: Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại hàng hóa ASEAN - Úc - Niu Di-lân giai đoạn 2015-2018

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Number: 168 /2014/TT-BTC
Hanoi, November 14, 2014


Special preferable import tax.

of Vietnam to implement the Commodity Trade Agreement

ASEAN-Australia-Niu Di-Lgrace period 2015-2018


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 the implementation of the export Tax Act, 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;

The International Trade Agreement between the Association of Southeast Asian Nations (ASEAN) with Australia and the Niu Di-unicorn was signed on 27 February 2009 in Thailand and was approved by the Prime Minister of the Republic of Vietnam at its digital publication. 1042/TTg-QHQT June 24, 2009;

On the recommendation of the Chief of International Cooperation;

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

What? 1. It is accompanied by this Information Tax of Vietnam's special preferable import tax to implement the ASEAN-Australia Goods Trade Agreement-the 2015-2018 period (special preferable tax rate later known as the AANZFTA tax rate).

Groups of goods and tax rates import outside the quota to implement the ASEAN-Australia-Niu Diabu Commodity Trade Agreement from 2015-2018 are regulated at the Appendix I issued with this special preferable import tax. The number of quota quotas according to the common quota made by the Ministry of Commerce.

1. The "Code Description" column and column "Description of the goods" were built on the basis of the ASEAN Peace Harmonic Graph 2012 (AHTN2012) and the classification of 8-digit code.

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

3. Sign "*": imported goods do not enjoy the AANZFTA special preferable tax rate at the corresponding time.

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

Imported goods to be applied to the AANZFTA 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-Australia-Australia Commodity Trade Agreement, which includes the following countries:


-Kingdom of Cambodia.

-The Republic of Indonesia.

-The people of the people of Laos.

And the Midianite,

-The Federation of Mianmah.

-Philippine Republic.

-The beautiful republic.

-Kingdom of Thailand;


-Niu I-lân.

-The Socialist Republic of Vietnam (Goods from the non-tariff zone imported into the domestic market).

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 regulations on the export of goods in the ASEAN-Australia-Niu Di-unicorn Trade Agreement, which has a Certificate of Recognizing The ASEAN-Australia-Niu Diadu (abbreviated as C/O-Form AANZ) under the provisions of the Ministry of Commerce.

What? 3. Performance Performance

This private sector has been in effect since 1 January 2015 and replaces the Digital News. 44 /2012/TT-BTC March 16, 2012 by the Minister of Finance on the issue of Vietnam ' s special Preferable Import Tariffs to implement the ASEAN-Australia-NiuDi-neighboring Commodity Trade Agreement 2012-2014 and Private. 63 /2012/TT-BTC April 23, 2012 by the Ministry of Finance on the revision of the special preferable tax tax rate for some groups of items in the Special Preferable Import Tariffs. In the course of execution if there is difficulty, the problem is reflected in time for the Ministry of Finance to have instructions, complementation.



Cheung Chi