Circular 174/2014/tt-Btc: The Import Tariff Issued Special Of Vietnam To Implement The Asean Goods Trade Agreement-China In 2015-2018

Original Language Title: Thông tư 166/2014/TT-BTC: Ban hành Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại hàng hóa ASEAN - Trung Quốc giai đoạn 2015-2018

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Number: 166 /2014/TT-BTC
Hanoi, November 14, 2014


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

ASEAN-China Commodity Trade Agreement 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 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 (ASEAN) and the People's Republic of China (China), signed on 4 November 2002 in Cambodia, was chaired by the President of the Republic of China. Vietnam sanctioned by the decision. 890 /2003/QĐ/CTN November 26, 2003;

The Merchandise Trade Agreement of the Framework Agreement on the ASEAN-China Comprehensive Economic Cooperation, signed on November 29, 2004 in Laos and the Memorization of Memorization between Vietnam and China on some issues in the ASEAN-based Commodity Trade Agreement-China China, signed July 18, 2005, in China, has been approved by the Prime Minister of the Socialist Republic of Vietnam at Decision No. 1. 257 /2005/QĐ-TTg October 19, 2005;

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-China 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-China Commodity Trade Agreement 2015-2018 (the special preferable tax rate later called the ACFTA 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. The "ACFTA Tax (%)" Column: 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 special preferable ACFTA tax rates at the time of their respective applications.

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

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

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

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

2. Being imported to Vietnam from countries is a member of the ASEAN-China Commodity Trade Agreement, which includes the following countries:

Water name

Sign of the water name



Cambodia Kingdom-Cambodia


Republic of Indonesia


Lao People's Democratic Republic




Federation Mi-an-ma


Philippine Republic


Beautiful Republic


The Kingdom of Thailand


The People's Republic of China.


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 provisions of goods exporting in the ASEAN-China Commodity Trade Agreement, which has a Certificate of Understanding ASEAN-China goods (abbreviated as C/O-Template E) under the provisions of the Ministry of Commerce.

What? 3. Performance Performance

This private sector has been in effect since 1 January 2015; replacement of Digital. 162 /2011/TT-BTC November 17, 2011 by the Minister of Finance for the promulgation of Vietnam's special preferable import tax to implement the ASEAN-China Free Trade Zone (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 ./.



Cheung Chi