Circular No. 163/2009/tt-Btc: Issuance Of Import Tariff Special Of Vietnam To Implement The Asean Free Trade Area-South Korea Stages The 2012-2014

Original Language Title: Thông tư 163/2011/TT-BTC: Về việc ban hành Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Khu vực Thương mại Tự do ASEAN-Hàn Quốc giai đoạn 2012-2014

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CIRCULAR On issuance of import tariff special of Vietnam to implement the ASEAN free trade area-South Korea stages the 2012-2014 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, 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 functions, tasks, powers and organizational structure of the Ministry of finance;
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;
The base framework agreement on comprehensive economic cooperation between Member countries of the Association of Southeast Asian Nations (ASEAN) and the Republic of Korea (hereafter referred to as South Korea), signed on 13 December 2005 at Ma-lay-xi-a, was President of the Socialist Republic of Vietnam adopted on April 12, 2006;
Grounded cargo trade agreement in the framework agreement on comprehensive economic cooperation in ASEAN-Republic of Korea (hereinafter referred to as ASEAN goods trade agreement-Korea), signed on 13 December 2005 at Ma-lay-xi-a and, on 24 August 2006 in Africa-Philippines;
The Ministry of Finance issued circular on import tariff special of Vietnam to implement the ASEAN free trade area-South Korea as follows: article 1. Attached to this circular import tariff special of Vietnam to implement the ASEAN free trade area-South Korea stages the 2012-2014 (the tax rate is the tax applied AKFTA).
Where: + cargo Code "column" and column "description of goods" was constructed on the basis of the AHTN 2012 and classified according to level 8.
+ Column "tariff AKFTA (%)": the tax rate applied to each year, to be applied from 1 January to 31 December of the year, starting from 2012 until 2014.
+ Column "did not enjoy the preferential Country": the imports from the country has shown signs the country's name (specified in paragraph (2) of article 2 to this circular) not apply the tariff provisions of this circular AKFTA.
+ Column "LOGICAL": goods produced in the industrial parks Opening Into North Korean territory in the tax AKFTA as defined in article 3 of this circular.
Article 2. Imported goods to be applied AKFTA tax must meet the following conditions: 1) In tariffs and import special attached herewith;
2) was imported into Vietnam from the countries that are members of the ASEAN free trade area-South Korea, include the following countries: country Name symbol name Brunei-ru-sa-lam BN Kingdom of Cambodia Cam KH Republic of Ireland-United Kingdom-a ID Lao People's Democratic Republic LA Ma-lay-Poker-a MY My Federation-an-ma MM Plus cough Oh Africa-Philippines Republic of PH Sing Singapore SG United Kingdom Thailand TH Republic of Korea (South Korea) KR of the Socialist Republic of Vietnam (from the tax-free goods imported to domestic market) VN 3) is shipped directly from the country of export, the provisions of paragraph (2) of this article, to Vietnam , according to the regulations of the Ministry of industry and trade;
4) satisfy the rules of origin of the goods in the ASEAN goods trade agreement-Korea, has certificates of origin of goods to ASEAN-South Korea (abbreviated as C/O AK Form) according to the regulations of the Industry. 3. Goods produced in the industrial parks Opening Up in North Korean territory (GIC goods) to be applied, the tariff of AKFTA Vietnam must meet the following conditions: 1) In the present notation "LOGICAL" in column (6) of this tariff;
2) be imported and transported directly from Korea to Vietnam under the provisions of the Ministry of industry and trade;
3) is C/O Form AK in the words "Rule 6" at number 8 the competent agency c/o AK Pattern of South Korea granted according to the regulations of the Ministry of industry and trade;
4) satisfy the rules of origin of the goods in the ASEAN goods trade agreement-South Korea goods rules apply 6-AKFTA under Industry. 4. This circular is effective as from January 1, 2012; abolish circular No. 77/2009/TT-BTC on 18/05/2010 the Minister of Finance on the issuing of import tariff special of Vietnam to implement the ASEAN free trade area-South Korea stages 2010-2011.