Number: 20 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, February 15, 2012
IT ' S SMART
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 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.
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.
-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 ./.