The DECREE issuing the import tariff of Vietnam special incentives to implement the ASEAN goods trade agreement the period 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 perform cargo trade agreement between Member countries of the Association of Southeast Asian Nations (ASEAN) takes effect from May 17, 2010;

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 the period 2016-2018.

Article 1. Scope of this Decree regulates import tax special of Vietnam to implement the ASEAN goods trade agreement the period 2016-2018 and conditions are entitled to 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 the period 2016-2018 (tariff special import tariffs apply hereinafter the ATIGA 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 by level 8 number code.
2. The column "tariff ATIGA (%)": in capping applied to each year, to be applied from 1 September 2016 to end on December 31, 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 the ATIGA respectively.
Article 4. Conditions apply to import tax special goods are tax ATIGA 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, including 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 Socialist Republic of Vietnam (from the tax-free goods imported into the market in the country).
3. Are shipped directly from the country of export, the provisions in paragraph 2 of this article, in Vietnam.
4. Meet the rules of origin of the goods in the ASEAN goods trade agreement, have a certificate of origin (c/o) form D by Industry regulations.
Article 5.  Effect 1. This Decree is in effect since September 1, 2016.
2. Abolish circular No. 165/2014/TT-BTC on November 14, 2014 of the Minister of Finance issued import tariff special of Vietnam to implement the ASEAN goods trade agreement the period 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 and other organizations and individuals concerned is responsible for the implementation of this Decree.