Circular No. 162/2011/tt-Btc: Issuance Of Import Tariff Special Of Vietnam To Implement The Asean Free Trade Area-China Stages The 2012-2014

Original Language Title: Thông tư 162/2011/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 – Trung 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-China 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 China (hereafter referred to as China) signed on 4 November 2002 in Cambodia Cam, was President of the Socialist Republic of Vietnam ratified the decision No. 890/2003/QD/CTN 26 November 2003;
Grounded cargo trade agreement in the framework agreement on comprehensive economic cooperation, the ASEAN-China (hereinafter referred to as ASEAN goods trade agreement-China), signed on 29 November 2004 served n in Laos and the memorandum between Vietnam and China on some issues in the ASEAN goods trade agreement-China , signed on 18 July 2005 in China, was the Prime Minister of the Socialist Republic of Vietnam for approval in decision No 257/2005/QD-TTg dated 19 October 2005;
The Ministry of Finance issued circular on import tariff special of Vietnam to implement the ASEAN free trade area-China as follows: article 1. Attached to this circular import tariff special of Vietnam to implement the ASEAN free trade area-China stages the 2012-2014 (the tax rate is the tax applied ACFTA).
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 of ACFTA (%)": 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 point (b) article 2 to this circular) not apply the tariff provisions of ACFTA this circular.
Article 2. Imported goods to be applied, the tariff should cover the ACFTA conditions: 1) In tariffs and import special attached herewith;
2) was imported from Vietnam rushing estimated n v is a member of the ASEAN free trade area-China, includes 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 C ộng African Republic Philippines Republic of PH Sing Singapore SG United Kingdom Thailand TH people's Republic of China (China) CN of the Socialist Republic of Vietnam (the cargo from the tax-free import of the domestic market appears to v) VN 3) are transported from the flaming t exporter, specified in paragraph (2) of this , 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-China, has certificates of origin of goods to ASEAN-China (abbreviated as C/O Form E) according to the regulations of the Industry. Article 3: this circular is effective as from January 1, 2012; annuls decision No 111/2008/QD-BTC dated 01/12/2008 of the Minister of Finance on the issuing of import tariff special of Vietnam to implement the ASEAN free trade area-Chinese period 2009-2011.