CIRCULAR of the MINISTRY of Finance shall guide the implementation of Decree No. 87/CP dated 18 December 1995 the Government issued the list of the goods to make agreement on preferential tariff program in effect (CEFT) of Asean countries for the 1996 accord agreement on preferential tariff program in effect to make the free trade area (AFTA), the ASEAN's sign in Singapore on 28 January 1992 and the Protocol amending the agreement on preferential tariff program in effect to make the free trade area of ASEAN signed at Bangkok on 15 December 1995;
The implementation of Decree No. 87/CP dated 18 December 1995 the Government issued the list of the goods to make agreement on preferential tariff program in effect (CEPT) of the ASEAN countries for the year 1996;
The Ministry of finance instructed as follows: i. SCOPE of imported goods in an import tax applied as prescribed in point 2 of the decree's imports from ASEAN countries and must meet the following conditions: 1. Is the item in the list of goods attached to Decree No. 87/CP dated 18 December 1995 from the Government;
2. Is the item in the category tariff cuts under the program of the CEPT is exporting countries members of ASEAN with the tax rate is lower than or equal to 20%;
3. Ensure the content standards of origin according to CEPT and have verification of origin of goods from ASEAN countries;
Organizations and individuals to import the goods specified in part 1 of this circular are obliged to submit to the Customs the certificate of origin form D by the competent authority of the exporting country Governments.
Now the Agency has issued certificates of origin of the ASEAN countries are defined as follows: At Brunei's Ministry of industry and resources;
At Inđonêsia is the Ministry of Commerce;
In Malaysia's Ministry of Commerce and Ministry of industry;
In the Philippines is the customs authority;
In Singapore's Trade Development Board;
At the trade preference is More, Ministry of Commerce;
At Vietnam's Trade Ministry.
The certificate of origin form D is consisted of 4 levels, a main version (a pale purple, no. 1) and three copies (number 2, 3, 4 yellow orange).
Original and copy of 3 was the export to import object for the interface presented to the Customs Office 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 delivered in the following cases shall be considered sent straight from a Member State for export to Vietnam: (i) the goods are shipped from the Member countries of ASEAN to Vietnam is not over any other country;
(ii) the goods to be transported must go through the territory of any member country of ASEAN;
(iii) the goods must be shipped in transit through one or more countries are not members of ASEAN have either not conveyed or stored temporarily in the country that, if: The transit is considered necessary for reasons of geography or because transportation requirements;
Goods are not consumed in the country; and the goods are not subject to any other activity except to unload and shipment or other activities in order to protect the consumer.
II. TARIFF a tariff applicable to imported goods have enough the conditions mentioned in part I of this circular is the tax rate specified in the list of goods attached to Decree No. 87/CP dated 18 December 1995 from the Government.
In the case of imported goods do not meet the conditions outlined in section I of this circular, will apply the tax rate stipulated in the current import tariff.
III. check the CERTIFICATE of ORIGIN if there is doubt about the truthfulness and accuracy of the certificates of origin form D, the customs authority may request the check back and to suspend the application of tariff preferences provided for in category goods attached to the Decree 92/CP dated 18 December 1995 from the Government and apply according to the specified tax rates in the current import tariff. While waiting for the test results back, continued to perform the procedures to release the goods if this is not prohibited or restricted goods imported and no doubt perjury. The case of shippers have enough documents to prove it is true that the goods originating from ASEAN is considering a refund of the tax has been overpaid tax rate disparity between part (apply according to the normal import tariff and preferential tax rates.
The principles to be recognized as goods originating from ASEAN countries are goods must meet one of the following conditions: (i) goods entirely produced or mined in the country of export is a member of ASEAN, including: a. the minerals mined from the Earth , the water or the sea floor.
b. The agricultural products are harvested in that country;
c. the animal was born and the raising in that country;
d. products from animals stated in part (c);
e. the products obtained by hunting or fishing in the country;
f. the products obtained by maritime fishing and seafood by the vessels of countries that derive from the sea;
g. the product was processed or manufactured from products mentioned in section (f) on the deck of that country;
h. the raw materials used and salvaged in that country;
i. Map scrap from industrial activities in the country; and j. The goods produced from the above mentioned products from items (a) to (i).
(ii) goods not produced or mined in the country of export is a member of ASEAN but thoã one of the following conditions are met: a. the goods has at least 40% of the amount derived from any of the Member countries of ASEAN, i.e. the total value of the materials, parts or products as inputs originating from the country is not a member of ASEAN or not determined to be made do not exceed 60% of the FOB price of the products manufactured or processed on the territory of the exporting countries are members of ASEAN. Formula 40% ASEAN content such as the following: the value of raw materials, parts, the value of materials, parts, products are beginning to enter the + input products not imported from the country is not determined to be made in ASEAN members.
100% x 60% value price FOB < materials, parts, products are imported inputs from countries not members of ASEAN is the price CIF at the time of import;
The value of raw materials, parts, products, input is not determined to be made is the original value before processing in the territory of the exporting countries are members of ASEAN.
b. the product has to satisfy the conditions of origin and be used as input in a Member State will be considered originating products in Member States where complete the processing of the final products of ASEAN content of the end product is not less than 40%.
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 tax regime; tax collection and processing is done in violation of the provisions of the law on the export tax, import tax and other applicable guidance documents.
V. IMPLEMENTATION of this circular are effective since 1 January 1996.
In the process if there are difficulties and obstacles, the proposal reflects the timeliness of the Ministry of finance to study the additional instructions accordingly.