IT ' S SMART

Vietnam ' s Special Preferable Import Tax Act

to implement the ASEAN 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 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 ASEAN Commodity Trade Agreement was signed on 26 February 2009 at the 14th Summit, in Cha-am, Thailand between the member states of the Association of Southeast Asian Nations (abbreviated ASEAN) and was joined by the Prime Minister of the Government of the Republic of China. The Vietnamese government approved at the 510/TTg-QHQT publication on June 22, 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 Commodity Trade Agreement 2015 -2018.

What? 1. It is accompanied by this Information Tax of Vietnam's special preferable import tax to implement the 2015-2018 ASEAN Commodity Trade Agreement (the following special preferable tax rate called the ATIGA tax rate).

1. The "Code Description" column and column "Description of the goods" were built on the basis of the ASEAN Peace Harmonic Tariff (AHTN 2012) list and the classification according to the 8-digit code rank.

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

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

What? 2. The conditions for imported goods are applied to the ATIGA tax rate

Imported goods to be applied to the ATIGA tax 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 ASEAN members, including the following countries:

-Bra-nich-nosa-lama-lam;

-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;

-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 Commodity Trade Agreement, which has a Certificate of Association of ASEAN goods D (abbreviated as C/O-Template D) under the provisions of the Ministry of Commerce.

What? 3. Performance Performance

The private sector has been in effect since 1 January 2015, replacing the Digital News. 161 /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 Commodity Trade Agreement 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 ./.