IT ' S SMART

Ban on Vietnam ' s special preferable import tax to carry out

ASEAN-Korea Commodity Trade Agreement 2015-2018

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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;

The base of the Framework Agreement on Comprehensive Economic Cooperation between the member states of the Association of Southeast Asian Nations (abbreviated ASEAN) and the Republic of Korea (later known as South Korea), signed December 13, 2005 in Ma-lai-ja, is President of the Republic of Korea. The Socialist Republic of Vietnam was ratified on 12 April 2006.

The Commodity Trade Agreement of the Framework of the Framework for Comprehensive Economic Cooperation ASEAN-South Korea, signed on 13 December 2005 in Ma-lai-xi and on 24 August 2006 in the Republic of Philippi-pin;

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-South Korea Commodity Trade Agreement 2015 -2018.

What? 1. This is an executive order in the United States. South to implement the 2015-2018 ASEAN-Korea Commodity Trade Agreement (the special preferable tax rate later called AKFTA tax).

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. The AKFTA Tax Rate (%): The tax rate applicable to each year, applied from 1 January to 31 December of the year, began in 2015 until the end of 2018.

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

4. The "Water Column is not preferable": items imported from the country have the name of the water name (specified at the point (2) This Article 2) is not applicable to the specified AKFTA tax rate at this level.

5. The "GIC" column: manufactured goods at the Inaugural Industrial Zone of North Korea apply the AKFTA tax in accordance with the provisions of this Article 3.

What? 2. The conditions for imported goods are applied to the AKFTA special preferable tax.

Imported goods to be applied to the AKFTA 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 is a member of the ASASAN-Korea 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
Korea Republic (Korea)	KR
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 This Article, to Vietnam, as defined by the Ministry of Commerce.

4. satisfy the provisions of goods exporting in the ASEAN-Korea Goods Trade Agreement, which has a certification of ASEAN-Korea goods (abbreviated as C/O-Template AK) under the provisions of the Ministry of Commerce.

What? 3. GIC goods

Goods produced in the Industrial Zone of the North Korean territory (GIC goods) to be applicable to Vietnam's AKFTA tax rate must meet the following conditions:

1. The item on the items can present the symbol "GIC" at the "GIC" column of this Tax Expression;

2. Be imported and shipped directly from South Korea to Vietnam under the provisions of the Ministry of Commerce;

3. There is C/O-O-Form AK in the "Rule 6" line at cell No. 8 due to the agency with the rank of C/O-Form AK of South Korea granted by the Department of Commerce;

4. satisfy the regulations on the export of ASEAN-South Korea goods to the goods applying Rule 6-AKFTA under the provisions of the Ministry of Commerce.

What? 4. Performance Performance

This private sector has been in effect since 1 January 2015; replacement of Digital. 163 /2011/TT-BTC November 17, 2011 by the Minister of Finance for the promulgation of Vietnam ' s special Preferable Import Tariff for the implementation of the 2014-2014 ASEAN-Korea Commodity Trade Agreement. 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 ./.