Circular 20/2012/tt-Btc: Issuance Of Import Tariff Incentives To Make Vietnam's Special Economic Partnership Agreement Of The Asean-Japan Comprehensive Period Of 2012-2015

Original Language Title: Thông tư 20/2012/TT-BTC: Về việc ban hành Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định đối tác kinh tế toàn diện ASEAN-Nhật Bản giai đoạn 2012-2015

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Number: 20 /2012/TT-BTC
Hanoi, February 15, 2012


V. Let's go. B Your special preferable import tax. V. All right N - to do

Oh. ASEAN-based economic partners- N Yeah. B 2012-2015


The Law base. I Export taxes, export taxes. 45 /2005/QH11 June 14, 2005;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 the Government rules out the implementation of the Law. I Export taxes, export taxes. 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;

The implementation of the Comprehensive Economic Partnership Agreement between the Association of Southeast Asian Nations (abbreviated ASEAN) and Japan signed on 3 April 2008 in Bru-nichu-ru-sa-lam, on 7 April 2008 in Cambodia, 31 March 2008 in Cambodia. Print-ne-ne-xia, 4 April 2008 in Laos, 14 April 2008 in Ma-lay-xi, April 10, 2008 in My-an-ma, 2 April 2008 in Africa, 26 March 2008 at Sing-ga-po, 11 April 2008 in Thái-lan, April 1, 2008 in Vietnam, and March 28, 2008 in Japan, and was approved by the Prime Minister of the Republic of Vietnam. browse at the publication number 1346/TTg-QHQT on August 15, 2008;

The Ministry of Finance issued the Ministry of Foreign Affairs on the special preferable import tax of Vietnam to implement the ASASAN-Japan Comprehensive Economic Partnership Agreement as follows:

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

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

+ Column "AJCEP Tax (%)": tariff 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 AJCEP tax rate must meet enough of the following conditions:

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

2) imported from countries that are members of the Comprehensive Economic Partnership Agreement ASASAN-Japan, including the following countries:


-Kingdom of Cu-pu-chiah.

-The Republic of Indonesia.

-The people of the people of Laos.


-The Federation of My-an-mah.

-The Philippines.

-Republic Sing-ga-po;

-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) This Article, to Vietnam, as defined by the Ministry of Commerce;

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

What? 3: This message has been in effect since April 1, 2012 and replaces the Digital Digital. 83 /2009/TT-BTC April 28, 2009, of the Minister of Finance on the issue of Vietnam Special Preferable Import Tax to implement the Comprehensive Economic Partnership Agreement of ASEAN-Japan 2008-2012 ./.



Cheung Chi