Article 1. Scope of this Decree regulates import tax incentives specifically to implement the ASEAN goods trade agreement-India in the framework agreement on comprehensive economic cooperation between India and ASEAN enjoy conditions of import tax special under this agreement.

Article 2. Application object 1. The taxpayer under the provisions of the law on the export tax, import tax.

2. the customs authority, the customs officials.

3. organizations and individuals who have rights and obligations related to export and import goods.

Article 3. The import tariff privileges attached to this Decree, the import tariff of Vietnam special incentives to implement the ASEAN goods trade agreement-India stage 2016-2018 (tariff special tariffs apply hereinafter the tariff AIFTA).
1. The column "code" and the name "column, the description of the goods" was constructed on the basis of the list of goods for export, Vietnam imported and classified according to the level of code 8 or 10 numbers.
2. The column "AIFTA tax rate (%)": the tax rate applied to each year, to be applied from 1 September until 31 December 2016, 2016, and from 1 January to 31 December of the year 2017 and 2018.
3. The symbol "*": goods imported do not enjoy the tax at the time the AIFTA respectively.
  Article 4. Conditions apply to import tax special goods are tax AIFTA must meet the following conditions: 1. In the import tariff privileges attached to this Decree.
2. Be imported into Vietnam from the countries that are members of the ASEAN goods trade agreement – India, consists of the following countries: a) Brunei-xa-lam;
b) Kingdom of Cambodia Cam;
c) Republic of Ireland-United Kingdom-a;
d) Lao People's Democratic Republic;
DD) Ma-lay-Poker-a;
e) Federal Republic of Myanmar-ma;
g) Republic of the Philippines-pin;
h) Pretty Republic of Singapore;
I) Kingdom of Thailand;
k) the Republic of India;
l) the Socialist Republic of Vietnam (from the tax-free goods imported into the market in the country).
  3. Be transported directly from the exporter under paragraph 2 of this Article on Vietnam, due to Industry Regulation.
  4. Meet the rules of origin of the goods in the ASEAN goods trade agreement-India, has a certificate of origin (c/o) who Form due to Industry Regulation.
Article 5. Effect 1. This Decree is in effect since September 1, 2016.
2. Abolish circular No. 169/2014/TT-BTC on November 14, 2014 of the Minister of Finance issued import tariff special of Vietnam to implement the ASEAN goods trade agreement-India 2015-2018.
Article 6. Responsibility of Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities, the Organization, the individual concerned is responsible for the implementation of this Decree.