IT ' S SMART

About the enacration of Vietnam ' s special preferable import tax to carry out

Vietnam-Japan Economic Partnership Agreement 2012-2015

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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 by the Government stipulated the implementation of the export Tax Act, the digital import tax. 45 /2005/QH11 June 14, 2005;

Base of Protocol 118 /2008/NĐ-CP on 27 November 2008 by the Government on the functions, duties, powers, and organizational structure of the Ministry of Finance;

Implementation of the Economic Partnership Agreement between Vietnam and Japan signed December 25, 2008 in Japan and approved by the Prime Minister of the Socialist Republic of Vietnam at Decision No. 1. 57 /2009/QĐ-TTg April 16, 2009;

The Ministry of Finance issued the Ministry of Foreign Affairs on the Tax Privileges Import Tax of Vietnam to implement the Vietnam-Japan Economic Partnership Agreement as follows:

What? 1: It is accompanied by this Information Tax of Vietnam's special preferable import tax to implement the Vietnam-Japan Economic Partnership Agreement of 2012-2015 (the tax applicable tax rate is VJEPA).

+ Column "Code of goods" and column "Description of goods", built on the 2012 AHTN basis and classification by an eight-digit level;

+ Column "VJEPA tax rate": the tax rate applicable to different stages, including:

-01/4/2012-31/3/2013: tax rate imposed from April 1, 2012 to March 31, 2013;

-01/4/2013-31/3/2014: tax rate imposed from April 1, 2013 to March 31, 2014;

-01/4/2014-31/3/2015: tariffs imposed from April 1, 2014 to March 31, 2015.

What? 2: Imported goods to be applied to the VJEPA tax rate must meet enough of the following conditions:

1) The special preferable import tax statement issued with this message.

2) imported from Japan into Vietnam;

3) shipped directly from Japan to Vietnam, according to the provisions of the Ministry of Commerce;

4) Agreed to regulations on the export of Vietnam-Japan, which has a certificate of recognition of the goods of Vietnam-Japan (abbreviated as C/O Model JV) by the Ministry of Commerce.

What? 3: Goods from the non-tariff zone (including public goods) imported into the domestic market to be applied to the VJEPA tax rate must satisfy regulatory conditions at paragraph 1, Article 2 of this Information and have a certificate of recognition of Vietnam-Japan goods (acronym) is C/O model VJ) as defined by the Ministry of Commerce.

What? 4: This message has been in effect since April 1, 2012 and replaces the Digital Digital. 158 /2009/TT-BTC June 6, 2009, of the Minister of Finance on the issue of Vietnam Special Preferable Import Duties for the implementation of the 2009-2012 Japanese Economic Partnership Agreement.