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The Decree 130/2016/nd-Cp: Import Tariff Special Of Vietnam To Implement The Asean Goods Trade Agreement-Korea Stages The 2016-2018

Original Language Title: Nghị định 130/2016/NĐ-CP: Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại hàng hóa ASEAN - Hàn Quốc giai đoạn 2016-2018

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The DECREE issuing the import tariff of Vietnam special incentives to implement the ASEAN goods trade agreement-Korea 2016-2018 period 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 the Association of Southeast Asian Nations (ASEAN) and the Republic of Korea (South Korea) in force since June 1, 2007;

According to the recommendation of the Minister of finance;

The Government issued a decree to enact tariffs to import special of Vietnam to implement the ASEAN goods trade agreement-Korea stages the 2016-2018.

Article 1. Scope of this Decree regulates import tax incentives specifically to implement the ASEAN goods trade agreement-Korea in the framework agreement on comprehensive economic cooperation, the ASEAN-South Korea 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-Korea stages the 2016-2018 (tariff special import tariffs apply hereinafter the tariff AKFTA).
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 "AKFTA 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 of AKFTA 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 tariff AKFTA stipulated in this Decree.
5. The column "LOGICAL": goods produced in the industrial parks Opened Up in the territory of the Democratic Republic of Korea AKFTA tax according to the provisions of article 3 of this Decree.
Article 4. Conditions apply to import tax special goods are tax AKFTA 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-Korea, include 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) Republic of Korea (South Korea), denoted KR;
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, according to clause 2 of this in Vietnam, due to Industry regulations 4. Meet the rules of origin of the goods in the ASEAN goods trade agreement-Korea, have a certificate of origin (c/o) model AK by Industry regulations.
Article 5. Goods produced in the industrial parks Opened Up in the territory of the Democratic Republic of Korea of goods produced in the industrial parks Opened Up in the territory of the Democratic Republic of Korea (GIC goods) to be applied, the tariff of AKFTA Vietnam must meet the following conditions : 1. In the present notation "LOGICAL" in the column "GIC" of tariffs attached to this Decree.
2. Are imported from Korea to Vietnam.
3. Be transported directly from Korea to Vietnam, because of Industry Regulation.
4. Meet the rules of origin for goods in the ASEAN goods trade agreement and South Korea for goods rules apply 6-AKFTA, have a certificate of origin (c/o) AK Model in the text "Rule 6" at number 8 the competent agency c/o AK Pattern of South Korea level , by Industry regulations.
Article 6. Effect 1. This Decree is in effect since September 1, 2016.
2. Abolish circular No. 167/2014/TT-BTC on November 14, 2014 of the Minister of Finance issued import tariff special of Vietnam to implement the ASEAN goods trade agreement-Korea, 2015-2018 and circular 44/2015/TT-BTC dated 30/03/2015 of the Minister of finance revised the import tax incentives especially for a number of groups found in the import tariff Special ASEAN-South Korea stage the 2015-2018.
Article 7. 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.