CIRCULAR guiding the implementation of Decree No. 28/2001/ND-CP ngày6/6/2001 the Government issued the list of goods and thuếsuất of Vietnam to implement the agreement on preferential tariffs general power cóhiệu (CEPT) of the ASEAN countries for 2001 make địnhthư about the joining of the Socialist Republic of Vietnam on preferential tariff program địnhvề available general resources (CEPT) to make Urban vựcmậu ASEAN (AFTA) (hereinafter referred to as Treaty of CEPT/AFTA), tạiBăng Bangkok on December 15, 1995;

Implementation of Conference địnhsố 28/2001/ND-CP dated 6/6/2001 of the Government on vàthuế goods catalog issued by Vietnam to CEPT/AFTA Agreement implementation for 2001;

Hướngdẫn Ministry of finance as follows: i. scope of goods import khẩuthuộc an applied tariff CEPT, the provisions of article 1 of Decree số28/2001/ND-CP dated 6/6/2001 of the Government must meet the following conditions: 1. In the mụchàng, and the tariff of Vietnam to implement the agreement for AFTA/CEPT 2001ban attached to Decree No. 28/2001/ ND-CP on 6/6/2001 of the Government;

2. Be imported into Vietnam, the ASEAN member countries record label, includes the following countries: Brunei-nâyĐa-ru-sa-lam;

ã Vươngquốc Cam Cambodia;

ã Cộnghoà In United Kingdom-xi-a;

ã Cộnghoà of Laos;

ã Ma-lay-Poker-a;

ã Liênbang My-an-ma;

ã Cộnghoà Africa-Philippines;

ã Cộnghoà Sin-Singapore; and ã Vươngquốc Thailand;

3. Satisfy the love cầuxuất of ASEAN, is confirmed by the certificate of origin of goods to ASEAN-MẫuD (defined in part III of this circular);

4. Be moved thẳngtừ is the exporter of ASEAN to Vietnam II. Nhậpkhẩu tax rate apply 1. Nhậpkhẩu tax rates applied to imported goods in an enjoy preferential tariff CEPT theoquy defined in part I of this circular is the tariff CEPT is regulated in Danhmục goods and the tariff of Vietnam to CEPT/AFTA Agreement implementation for năm2001 attached to Decree No. 28/2001/ND-CP dated 6/6/2001 of the Government (hereafter referred to as a tariff preference favors CEPT 2001) 2. Thuếsuất level of MFN case a specified item in the current preferential import tariff hànhtrong in 2001 was adjusted lower than preferential tariff CEPT 2001thì import tariff applied to this item will be the tax rate MFNthấp than that.

When a tariff MFNquy in the import tariff incentives of this item is adjusted caohơn level of tariff CEPT 2001, import tax rates apply shall làmức tariff CEPT 2001.

1. in case of hoádo goods import business to manufacture, assemble mechanical products-electric-power tửvừa eligible to apply preferential tariff CEPT 2001, has just qualified ápdụng tariff import tax according to the rate of localization under the hiệnhành regulations, then the business will apply lower import tax rates tax rate on tronghai.

2. where there are variations upon load for those found in the legal text of the ASEAN countries to the Treaty banhành CEPT/AFTA affect entitled ưuđãi Vietnam's tax provisions in part I, the Department of finance will have the proper vớitừng instructions case.

III. Paper chứngnhận of origin and examine the certificate of origin 1. The rules for hànghoá to be recognized as originating from ASEAN countries are specified in Rules chếxuất of use agreement for the CEPT/AFTA (appendices 1, 3 and 5) of the statute grants the receiving giấychứng the ASEAN goods origin of Vietnam, attached to decision số416/TM-the MEKONG on 13/05/1996 , Decision No. 0878/1998/QD-BTM on 30/07/1998, decision no 1000/1998/QD-BTM on 03/09/1998, decision No. 0034/2000/QD-BTMngày 10/01/2000 and decision No. 0492/2000/QD-BTM on 20/03/2000 of the Business.

2. nhậnxuất certificate of origin must have a signature and seal sample matching the signatures and seals thứcdo the competent agency certification of goods to ASEAN-form D of the ASEAN members following cácnước: ã TạiBru Singapore-ru-sa-lam is the Ministry of industry and resources;

ã TạiVương Cam of Cambodia's Ministry of Commerce;

ã TạiCộng Republic In Nepal-a is the Ministry of trade and industry;

ã TạiCộng Lao People's Democratic Republic is the Ministry of Commerce;

ã TạiMa-lay-Poker-a is the Ministry of foreign trade and industry;

ã TạiLiên in My-an-ma is the Ministry of Commerce;

ã TạiCộng peace Africa-Philippines is the Ministry of finance;

ã TạiCộng peace of Sin-Singapore's Trade Development Bureau;

ã TạiVương Kingdom of Thailand's Ministry of Commerce; and ã TạiViệt is the Ministry of Commerce and the Industrial Zone Management Board-trade đượcBộ export processing zone is authoritative.

3. In the case of cósự doubts about the truthfulness and accuracy of the certificates of origin hànghoá ASEAN-Model D, the customs authority has the right to: ã Yêucầu check the certificates of origin of goods to ASEAN-form D. Hảiquan Agency will submit a request to the competent authority certificate of origin nàycủa exporter to recommend confirmation.

ã Đìnhchỉ applying preferential tariff CEPT 2001 and interim currency rate preferential import tariff suấtcủa or generally current.


ã Yêucầu who imports provides additional documentation (if any) to prove thựcsự goods originating from ASEAN countries in a slow period for not more than 1 (one) year.

ã Trongthời check result time-out, continued to perform the procedure to giảiphóng row according to the normal import rules.

ã Khicó enough proof right is derived from ASEAN, the Customs cótrách carried the procedures before returning for the imported account chênhlệch between temporary tax amount currency under the import tariff or thườnghiện incentives and tax amount calculated according to preferential tariff CEPT 2001.

IV. rules of cứtính apartment địnhkhác tax, tax collection regime, free mode, tax breaks, tax refund, tax truythu mode, handling the offense and the other rules follow the export tax củaLuật regulations, tariffs and applicable guidance documents.

V. thựchiện had circular organization hiệulực enforced since 1/1/2001 and replaced the circular No. 35/2000/TT/BTCngày 04/05/2000 of the Ministry of Finance shall guide the implementation of Decree No. 9/2000/ND-Cp 21/03/2000, issued the list of the goods and the tariff of Vietnam to CEPT/AFTA Agreement thựchiện for the year 2000.

For the trườnghợp in an enjoy the preferential tariff CEPT under enforceable củaNghị No. 28/2001/ND-CP dated 6/6/2001 of the Government, but has the tax revenue preferential theothuế CEPT of 2000 (under Decree No. 9/2000/ND-CP dated 21/03/2000) or the tax rate of import tariff or thườnghiện incentives Act , the Customs will check the record and return the chênhlệch amount of import tax for the import in the case of the tax pressure was dụngđể higher than tax tariff CEPT 2001.

In the course of thựchiện if there are difficulties and obstacles, the proposal reflects the timeliness to the Ministry of finance have complementary hướngdẫn accordingly.