Circular CIRCULAR additional amendments to circular No. 16/TC-TCT on October 5-3-1996 financial củaBộ about "guiding the implementation of Decree No. 87/Cp 18/12/1995 the Government issued the list of goods for preferential tariff chươngtrình địnhvề hiệnhiệp effect (CEPT) of the Asean countries for the năm1996" to apply for 1997 to implement the agreement on preferential tariff program has Mark lựcchung (CEPT) of the ASEAN countries on the Finance Ministry 5.3.1996, issued Through tưsố 16/TC-TCT guiding the implementation of Decree No. 95/CP of 18.12.1995 Chínhphủ about goods catalog issued to CEPT agreement implementation of nướcASEAN for 1996.
The implementation of Decree No. 82/CP of the Government on 13.12.1996 banhành directory of Vietnam's goods to implement the agreement of the CEPT nướcASEAN for 1997, the Ministry of finance the additional instructions, modifying some points củaThông 21 TC/TCT 5.3.1996 date to apply for 1997 are as follows: i. SCOPE of Đoạnmột and section 1 of part I of the circular 16/TC-TCT is modified as follows: "Hànghoá imported into Vietnam in an import tax applicable under quyđịnh in point 1 of Decree No. 82/CP of 13.12.1996 Government is hàngnhập from the ASEAN countries and must meet the following conditions: 1. Is the item in the list of goods attached to the Decree 81/CP ngày13/12/1996 of the Government".
II. ABOUT TARIFFS 1) Paragraph a of part II of the circular 16/TC-TCT is modified as follows: "Cácmức tax applied to imported goods in an enjoy the tax advantages program đãitheo tax regulations are the CEPT in list of goods accompanying the Decree banhành/CP on 13.12.1996 82 of the Government".
2) added to part II of the circular 16/TC-TCT later: "Việcsửa modifications of names and import tax rates according to the decision of The Tàichính for the group, the items specified in the current import tariff will get treated as follows:-the case of the amendment of the tax rate leads to a tariff of khẩuhơn import tariff preferential tax rates under the CEPT for groups nhấtđịnh items, then the tax rate of import tariff will be applied for hoánhập password is cargo list attached to Conference định82 on 13.12.1996/CP of the Government;
-The additional amendments of the name and other import tax does not cover dụngđối with the category of goods attached to the Decree 81/CP on 13.12.1996 củaChính Government. "
 
III. ABOUT the TEST CERTIFICATE of ORIGIN Cácnguyên rules determine whether the goods are recognized as originating from the nướcASEAN specified in point (i) and (ii) of section III-test certificate xuấtxứ of circular 16/TC-TCT was replaced by the rules of the export regulation xứdùng for the CEPT agreement stipulated in annex I of regulation nhậnxuất of ASEAN origin certificate level Free Male-Model D, attached to decision No. 416/TM-ĐBngày of the Ministry of Commerce 13.5.1996.
 
IV. IMPLEMENTATION of this Thôngtư has effect from 1.1.1997 and applies to all cases enter khẩutừ the ASEAN countries have import declarations registered with customs from 1.1.1997.
Nhữngđiểm no supplement, modification of this circular shall be as specified in private tạiThông number 16 TC/TCT on Finance Ministry's 5.3.1996./.