The CIRCULAR issued import tariff special of Vietnam to implement the ASEAN goods trade agreement-China in 2015-2018 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import tax of 45/2005/QH11 on June 14, 2005;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 the Government detailing a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
The base framework agreement on comprehensive economic cooperation between Member countries of the Association of Southeast Asian Nations (ASEAN) and the Republic of China (China), signed on 4 November 2002 in Cambodia Cam, was President of the Socialist Republic of Vietnam ratified the decision 896/2003/QD/CTN 26 November 2003;
Grounded cargo trade agreement in the framework agreement on comprehensive economic cooperation, the ASEAN-China, signed on 29 November 2004 in Laos and the memorandum between Vietnam and China on some issues in the ASEAN goods trade agreement-China, signed on 18 July 2005 in China , has been the Prime Minister of the Socialist Republic of Vietnam for approval in decision No 257/2005/QD-TTg dated 19 October 2005;
According to the proposal of the Director General, international cooperation;
The Minister of Finance issued a circular issued import tariff special of Vietnam to implement the ASEAN goods trade agreement-China in 2015-2018.
Article 1. Attached to this circular import tariff special of Vietnam to implement the ASEAN goods trade agreement-China in 2015-2018 (special rates apply hereinafter the ACFTA tax).
1. The column "code" and column "description of goods" was constructed on the basis of harmonized tariff Schedule category ASEAN 2012 (2012 AHTN) and classified according to the level of code 8 or 10 numbers.
2. The column "tariff of ACFTA (%)": the tax rate applied to each year, to be applied from 1 January to 31 December of the year, starting from the year 2015 until 2018.
3. The symbol "*": goods imported do not enjoy special rates at the time of ACFTA respectively.
4. The column "did not enjoy the preferential Country": the imports from the country could currently name notation (defined in point (2) of article 2 to this circular) not apply the tariff provisions of ACFTA this circular.
Article 2. Conditions for imported goods is the tax of goods imported to the ACFTA applies tax to cover the ACFTA following conditions: 1. In the import tariff privileges attached to this circular.
2. Be imported into Vietnam from the countries that are members of the ASEAN goods trade agreement-China, includes the following countries: country Name symbol name Brunei-ru-sa-lam BN Kingdom of Cambodia Cam KH Republic of Ireland-United Kingdom-a ID Lao People Democratic Republic LA Ma-lai-xi-a MY Myanmar ma Federal Republic MM Africa-Philippines PH Singaporean Republic Singapore SG United Kingdom Thailand TH people's Republic of China CN Plus Socialist Republic Vietnam (goods from tax-free imports into the domestic market) VIETNAM 3. Shipped directly from the country of export, the provisions in paragraph 2 of this article, to Vietnam, according to the regulations of the Industry. 4. Satisfy the rules of origin of the goods in the ASEAN goods trade agreement-China, has certificates of origin of goods to ASEAN-China (abbreviated as C/O-E Model) according to the regulation of the Industry. 3. Effective enforcement of this circular is effective from October 1, 2015; replace circular No. 162/2009/TT-BTC on November 17, 2011 of the Minister of Finance on the issuing of import tariff special of Vietnam to implement the ASEAN free trade area-China stages the 2012-2014. In the process if there are difficulties and obstacles to timely reflect the proposal to the Ministry of Finance has additional instructions accordingly.