Decree on tariffs issued special import of Vietnam to implement the ASEAN goods trade agreement-China stages the 2016-2018 _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law No. 76/government organizations 2015/QH13 on June 19, 2015;
Export tax base, tax number 107/2016/QH13 on April 6th, 2016;
Pursuant to the law of international treaties No. 108/2016/QH13 on April 9, 2016;
To make ASEAN goods trade agreement-China in force since 19 October 2005;
According to the recommendation of the Minister of finance, the Government issued Decree enacted tariffs on the import of special Vietnam to implement the ASEAN goods trade agreement-China stages the 2016-2018.
Article 1. Scope of this Decree regulates import tax special of Vietnam to implement the ASEAN goods trade agreement-China and enjoy 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-China stages the 2016-2018 (tariff special import tariffs apply hereinafter the ACFTA tax).
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 "tariff of ACFTA (%)": 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 of ACFTA respectively.
4. The column "did not enjoy the preferential Country": the imports from the country could currently name notation (defined in clause 2 article 4) do not apply the tax rate prescribed in this Decree ACFTA.
          Article 4. Conditions apply to import tax special goods are applied, the tariff should cover the ACFTA following conditions: 1. In the import tariff privileges attached to this Decree.
2. Are imported from countries that are members of the ASEAN goods trade agreement-China, includes the following countries: a) Brunei-xa-lam, denoted BN;
b) Kingdom of Cambodia Cam, denoted KH;
c) Republic of Ireland-United Kingdom-a, denoted ID;
d) Lao People's Democratic Republic, as LA;
DD) Ma-lay-xi-a, denoted MY;
e) Federal Republic of Myanmar, as MM;
g) Republic of the Philippines-pin, the symbol is PH;
h) Pretty Republic of Singapore, SG is the symbol;
I) Kingdom of Thailand, the symbol is TH;
k) people's Republic of China, the symbol is CN;
l) the Socialist Republic of Vietnam (from the tax-free goods imported into the market in the country), the symbol is AU.
          3. Are shipped directly from the country of export as defined in paragraph 2 of this Article to Vietnam due to Industry Regulation.
          4. Meet the rules of origin of the goods in the ASEAN goods trade agreement-China, certificate of origin (c/o) form E due to Industry Regulation.
          Article 5. Effect 1. This Decree is in effect since September 1, 2016.
2. Abolish circular No. 166/2014/TT-BTC on November 14, 2014 of the Minister of Finance on the issuing of import tariff special of Vietnam to implement the ASEAN goods trade agreement-China in 2015-2018.
Article 6. Responsibility of Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.