CIRCULAR guiding the implementation of Decree No. 15/1998-ND-CP on 12/3/1998 the Government issued the list of goods of Vietnam to make agreements about incentive programs effective tariff (CEPT) of the ASEAN countries for the 1998 implementation of the Protocol on the participation of the Socialist Republic of Vietnam on agreements about incentive programs the general effect of tariffs to make the free trade area (AFTA), ASEAN signed in Bangkok on December 15, 1995;
The implementation of Decree No. 15/1998/ND-CP dated 12/3/1998 the Government issued the list of goods of Vietnam to make agreements about incentive programs effective tariff (CEPT) of the ASEAN countries for the year 1998;
The Ministry of finance instructed as follows: i. SCOPE of imported goods in an applied tariff CEPT, the provisions of article 1 of Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government, must meet the following conditions: 1. Is the item in the list of goods attached to Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government;
2. Are imported from ASEAN countries. In case there are changes to the items in the legal text of the ASEAN countries issued to CEPT agreement implementation affect the right to enjoy the preferential tariff CEPT Vietnam's regulations at this point, the Ministry of finance will have additional specific instructions.
3. Is the item content standards made under the CEPT and have verification of origin of goods from ASEAN countries;
Organizations and individuals to import the goods specified in point 1 above is obliged to submit to the Customs the certificate of origin of goods to ASEAN-form D by the competent authority of the exporting country Governments.
Currently, the Agency has issued certificates of origin of goods to ASEAN-form D of the ASEAN countries are defined as follows: At Brunei's Ministry of industry and resources;
At Indonesia's Ministry of trade;
Laos is the Service of foreign trade, Ministry of Commerce;
In Malaysia's Ministry of trade and industry;
Burma is Service trade, Ministry of Commerce;
In the Philippines is the customs authority;
In Singapore's Trade Development Board;
In Thailand's trade preference Service, Ministry of Commerce;
At Vietnam's Trade Ministry.
Certificate of origin of goods to ASEAN-form D is consisted of 4 levels, a main version (a pale purple, no. 1) and three copies (copies 2, 3, 4, orange-yellow).
Original and copy of 3 was the export of the imported produce to the customs authority at the place of importation of goods.
4. The goods are delivered straight from the export countries are members of ASEAN to Vietnam.
The goods are shipped in appropriate cases with rule 5 of the rules of origin for the CEPT agreement (Appendix 1) Regulation of the certification of origin of goods of ASEAN, Vietnam attached to decision No. 416/TM-the MEKONG on 13/5/1996 of the Ministry of Commerce, will be considered to be goods delivered straight from an exporter is a member of ASEAN to Vietnam.
 
II. The TARIFF import tax rates applied to imported goods in an enjoy the preferential tariff CEPT under the conditions in part I of this circular is the tax rate specified in the list of goods attached to Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government. In the case of imported goods does not meet all the conditions in section I of this circular, will apply the tax rate specified in the import tariff (regular) of Vietnam.
The amendments and supplements to the list of items and the tax rate of import tariff (usually) under the Ministry of Finance's decision will be processed for imported goods in an entitled to the CEPT tariff provisions list the goods attached to Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government such as the following : These additional amendments led to a tariff of lower import tariff preferential tax rates, the CEPT will apply a tariff of import tariff (regular);
For the remaining case, will apply the tax rate specified in the list of goods attached to Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government.
 
III. check the CERTIFICATES of ORIGIN In the event of doubt about the truthfulness and accuracy of the certificates of origin of goods to ASEAN-Model D, the customs authority has the right to: request and check the certificates of origin of goods to ASEAN-form D. Customs will send a request to the competent institutions granting this certificate of origin of the country of export and to recommend confirmation.
Suspend the application of the preferential tariff CEPT rules in list of goods attached to Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government, and applied according to the tariff regulations in import tariff (regular).
Ask the importer to provide additional documentation (if any) to prove real goods originating from ASEAN member countries in a slow period for not more than 1 (one) year.
While waiting for the test results back, continued to perform the procedures to release the item, as if this is not prohibited or restricted goods imported under the current rules.
When the Customs authorities have enough documents to prove it is true that the goods originating from ASEAN then the disparity between the level of import duties collected under the import tariff (regular) and preferential tariff CEPT rules in list of goods attached to Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government will be the Customs before returning for the import.
The rules to be recognized as goods originating from ASEAN countries are specified in the regulations made for the CEPT agreement (Appendix 1) of the regulations of the certification of origin of ASEAN, Vietnam attached to decision No. 416/TM-the MEKONG on 13/5/1996 of the Ministry of Commerce and the regulation made applicable to CEPT textile, textile products (will by the Ministry of Commerce issued a separate decision).
 
IV. OTHER PROVISIONS The provisions on tax bases; tax collection regime, tax accounting, results reporting currency lodging taxes; free mode, reducing the import tax; complete mode taxes, collect taxes and handle breach is made according to the provisions of the law on the export tax, import tax and other applicable guidance documents.
 
V. IMPLEMENTATION of this circular are effective from the date of 01/01/1998 and applies to all cases of imports from ASEAN countries have import declarations registered with customs from 01/01/1998.
For these cases in an enjoy the preferential tariff CEPT under the effect of Decree No. 15/1998/ND-CP dated 12/3/1998 of the Government, but did collect taxes according to the tax rate of import tariff (usually), the Customs will check the record and return the portion of the difference (if any) between the level of import duties collected under the import tariff (regular) and preferential tariff CEPT for the import.
This circular replaces circular No. 16 for TC/TCT on 05/3/1996 and circular No. 13 TC/TCT on 28/3/1997 of the Ministry of finance, guiding the implementation of Decree No. 87/CP dated 18/12/1995 and Decree No. 82/CP dated December 13, 1996 the Government issued the list of the goods to make agreement on preferential tariff program in effect (CEPT) of ASEAN countries for the years 1996 and 1997.
In the process if there are difficulties and obstacles, suggest units, agencies timely reflection of the Ministry of finance to study the additional instructions accordingly.