CIRCULAR guiding the implementation of Decree No. 9/2000/ND-CP dated 21/03/2000 the Government issued the list of the goods and the tariff of Vietnam to implement the agreement on preferential tariffs general effect (CEPT) of the ASEAN cácnước for the year 2000 implementation of the Protocol on the involvement of the social Republic of Vietnam into meaning hộichủ agreement on preferential tariff program has Mark lựcchung (CEPT) to implement the ASEAN free trade area (AFTA) (hereinafter CEPT/AFTA Agreement gọilà is), signed at Bangkok on 15/12/1995;

The implementation of Decree No. 9/2000/ND-CP dated 21/3/2000 of the main phủvề issued the list of the goods and the tariff of Vietnam to implement AFTA/địnhCEPT Association for the year 2000;

The Ministry of finance instructed as follows: i. scope of Hànghoá imported in an applied tariff CEPT, specified in article 1 củaNghị No. 9/2000/ND-CP dated 21/3/2000 of the Government must meet the following điềukiện: 1. The items contained in the list of goods and the tariff of Vietnam to CEPT/AFTA Agreement thựchiện for year 2000 attached to Conference plan số09/2000/ND-CP dated 21/3/2000 of the Government;

2. The import products from the Member countries of ASEAN to Vietnam, including the following: cácnước Bru-nâyĐa-ru-sa-lam;

Vươngquốc Cam Cambodia;

Cộnghoà In United Kingdom-xi-a;

The Lao People's Democratic Cộnghoà;

Ma-lay-Poker-a;

Liênbang My-an-ma;

Cộnghoà Africa-Philippines;

Cộnghoà Sin-Singapore; Vươngquốc and Thailand;

3. The item content standards made under the CEPT and has identified nhậnxuất of goods from ASEAN countries (defined in part III of this circular); 4. The items to be transferred straight from the export countries are members of ASEAN in South đếnViệt.

II. The tax rate apply 1. Tax rates applied to imported goods in an enjoy the tax advantages đãiCEPT as defined in part I of this circular is the tariff is regulated tạiDanh items of goods and the tariff of Vietnam to implement the agreement/2000 AFTAcho CEPT attached to Decree No. 9/2000/ND-CP dated March 21, 2000 củaChính.

2. The cases in the year 2000, of an MFN tariff item trongBiểu stipulates preferential import tariffs are lower than the adjusted tax rate quyđịnh in the list of goods and the tariff of Vietnam to implement AFTA/địnhCEPT Association for the year 2000 attached to Decree No. 9/2000/ND-CP dated 21/3/2000 of the Government , then the preferential tariff CEPT applied for the hàngnày will be the lower MFN tariff.

Khimức tariff MFN provisions of preferential import tariff of sauđó items are adjusted higher than the tax rate specified in the list of goods vàthuế of Vietnam to implement the agreement for AFTA 2000/CEPT ban hànhkèm under Decree No. 9/2000/ND-CP dated March 21, 2000, the Government price level incentive thuếsuất CEPT apply CEPT tax rates would be ban under Decree số09/ND-CP.

3. in case there are changes to those found in the French text lýcủa ASEAN countries issued to CEPT/AFTA agreements affecting quyềnđược enjoy preferential tax Vietnam's regulations in part I, you know, the Ministry of finance guide to suit each particular case.

III. Certification of origin and certificate of origin check 1. Rules to be recognized as goods originating from ASEAN countries to be quyđịnh in origin rules for CEPT/AFTA Agreement (Appendix 1, 3 and 5) củaQuy certificate of origin regime for goods of ASEAN Vietnam kèmtheo, issued decision No. 416/TM-the MEKONG on 13/05/1996, decision No. 0878/1998/QD-BTMngày 30/07/1998, decision no 1000/1998/QD-BTM on 03/09/1998, decision số0034/2000/QD-BTM on 10/01/2000 and decision No. 0492/2000/QD-BTM ngày20/03/2000 of the Ministry of Commerce.

2. The certificate of origin must have a signature and seal sample matching signature and official condấu by the competent authority granting ASEAN goods certificate-form D of the ASEAN member countries here: TạiBru-Singapore-ru-sa-lam is the Ministry of industry and resources;

TạiVương Cam of Cambodia's Ministry of Commerce;

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

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

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

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

TạiCộng peace Africa-Philippines is the Ministry of finance;

Hoa TạiCộng Sin-Singapore's Trade Development Bureau;

The United TạiVương is the Ministry of Commerce of Thailand; and TạiViệt is the Ministry of Commerce and the Industrial Zone Management Board-trade đượcBộ export processing zone is authoritative.

3. In case of doubt about the truthfulness and accuracy of the ASEAN goods origin chứngnhận paper-form D, the customs authority has the right to: 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.

Đìnhchỉ the application of preferential tariff CEPT rules in the category vàthuế of Vietnam goods to implement the agreement for AFTA 2000/CEPT ban hànhkèm Decree No. 9/2000/ND-CP dated March 21, 2000 Government and interim currency theomức of tax preferential import tariff or generally current.

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

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

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 rules in Danhmục goods and the tariff of Vietnam to implement the agreement CEPT/AFTA to năm2000 attached to Decree No. 9/2000/ND-CP dated March 21, 2000 by Chínhphủ.

IV. other provisions Cácquy the tax base, tax collection regime, free mode, tax breaks, tax refund, tax chếđộ, breach processing and other regulations implementing the provisions of the theocác the export tax, import tax and the writing direction dẫnhiện.

V. implementation of this Thôngtư be enforceable from the moment the Decree No. 9/2000/ND-CP dated 21/03/2000 the Government issued the list of the goods and the tariff of Vietnam to implement the agreement for AFTA 2000/CEPT effect (i.e. Since ngay01 January 2000) and applies to all cases of imports from ASEANcó countries import declarations filed for the Customs since the time it comes on.

Đốivới the case in an enjoy the preferential tariff CEPT under hiệulực of the enforcement decree No. 9/2000/ND-CP on 21/03/2000, nhưngđã Government collect taxes according to tariff CEPT of 1999 (according to the Decree số14/1999/ND-CP dated 23/03/1999), or the tax rate of import tariff advantages to existing conventional đãihoặc , The Customs will check records depression and trảlại the amount of the tax disparity for the import in the case of the tax đãáp tax for higher tax rates prescribed in the list of goods and thuếsuất of Vietnam to implement the agreement for AFTA 2000/CEPT issued kèmtheo Decree No. 9/2000/ND-CP dated 21/3/2000 of the Government or tax sốtiền income disparity from the importer in case the tax was applied to lower tax dụngđể tax rate specified in the list of the goods and the tax củaViệt South to implement the agreement for AFTA 2000/CEPT attached Conference địnhsố 09/2000/ND-CP dated March 21, 2000 by the Government.


This Thôngtư alternative to circular No. 41/1999/TT/BTC dated 20/04/1999 of chínhhướng led the implementation of Decree No. 14/1999/ND-CP dated 23/03/1999 issued the list mụchàng and the tax of Vietnam to implement the agreement for AFTA năm1999/CEPT and circular 53/1999/TT/BTC dated 08/05/1999 of the Ministry of finance revised bổsung, circular No. 41/1999/TT/BTC.

Trongquá executable if there are difficulties and obstacles, the proposal reflected the timely to main BộTài has additional instructions accordingly.