CIRCULAR On issuance of import tariff special of Vietnam to implement the free trade agreements Chile-Vietnam the period 2014-2016 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import tax of 45/2005/QH11 on Jun. 14, 2005;
Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 detailing the Government's enforcement of export Tax, import tax of 45/2005/QH11 on June 14, 2005;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government about the functions, duties, powers and organizational structure of the Ministry of finance;
Implementation of the free trade agreement between the Government of the Socialist Republic of Vietnam (hereinafter referred to as Vietnam) and the Government of the Republic of Chile (hereinafter referred to as Chile) signed on November 11, 2011 in Honolulu, the United States and was the Prime Minister of the Socialist Republic of Vietnam for approval in decision No. 134/QD-TTg dated October 02 2012;
According to the proposal of the Director General, international cooperation;
The Minister of Finance issued a circular on import tariff special of Vietnam to implement the free trade agreements Chile-Vietnam as follows: article 1: attached to this circular import tariff special of Vietnam to implement the free trade agreements Chile-Vietnam period of 2014-2016 (the tax rate applied is VCFTA tax write off).
+ Commodity Codes "column" and column "description of goods", are built on the basis of the ASEAN harmonized tariff list 2012 (2012 AHTN) and categorized by level 8;
+ Column "VCFTA tax rate (%)", the tax rate applied for each year, from 1 January to 31 December of the year.
Article 2: goods imported to be the tax VCFTA have to meet the following conditions: 1) In import tariff privileges attached to this circular.
2) are imported from Chile to Vietnam;
3) be transported directly from Chile to Vietnam, according to the regulations of the Ministry of industry and trade;
4) satisfy the rules of origin of goods Vietnam-Chile, has certificates of origin of goods Vietnam-Chile (abbreviated as C/O Form VC) according to the regulations of the Industry. Article 3: goods from tax-free zones (including household work) imports into the domestic market to be the tax VCFTA have to satisfy the conditions specified in paragraph 1 , Article 2 to this circular and have a certificate of origin of goods Vietnam-Chile according to regulations of the Industry. Article 4: this circular is effective as from January 1, 2014.