THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, December 27, 2017
On Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2018-2022
Pursuant to the June 19, 2015 Law on Organization of the Government;
Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;
Pursuant to the April 9, 2016 Law on Treaties;
In implementation of the Agreement on Trade in Goods between member states of the Association of Southeast Asian Nations (ASEAN), which took effect on May 17, 2010;
At the proposal of the Minister of Finance;
The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2018-2022.
Article 1. Scope of regulation
This Decree prescribes Vietnam’s special preferential import duty rates to implement the ASEAN Trade in Goods Agreement during 2018-2022 and conditions for enjoying such duty rates under this Agreement.
Article 2. Subjects of application
1. Duty payers defined in the Law on Import Duty and Export Duty.
2. Customs offices and officers.
3. Organizations and individuals that have rights and obligations relating to imports and exports.
Article 3. Special Preferential Import Tariff
To promulgate together with this Decree Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2018-2022 (applicable special preferential duty rates are below referred to as ATIGA duty rates).
1. The annotation and general rules explaining the classification of commodities must comply with Vietnam’s list of exports and imports based on the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization.
2. The column “Heading” and column “Description” are developed based on Vietnam’s list of imports and exports and classified at the 8-digit level or 10-digit level.
3. Column “ATIGA duty rate (%)”: duty rates applicable to each year, from January 1, 2018, through December 31, 2022.
4. The symbol “*” denotes imports ineligible for ATIGA duty rates at a corresponding time.
5. For imports subject to tariff quotas, the special preferential import duty rates applicable to the volume of imports within the tariff quotas are detailed in Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2018-2022 promulgated together with this Decree. The out-of-quota import duty rates must comply with the Government’s regulations at the time of importation. The annual import tariff quotas must comply with the Ministry of Industry and Trade’s regulations.
Article 4. Conditions for application of special preferential import duty rates
To be eligible for ATIGA duty rates, imports must fully satisfy the following conditions:
1. Being specified in the Special Preferential Import Tariff promulgated together with this Decree.
2. Being imported into Vietnam from the member states of the ASEAN Trade in Goods Agreement, namely:
a/ Brunei Darussalam;
b/ The Kingdom of Cambodia;
c/ The Republic of Indonesia;
d/ The Lao People’s Democratic Republic;
e/ The Republic of the Union of Myanmar;
g/ The Republic of the Philippines;
h/ The Republic of Singapore;
i/ The Kingdom of Thailand;
k/ The Socialist Republic of Vietnam (for goods imported from non-tariff areas into the domestic market).
3. Being transported to Vietnam directly from a state specified in Clause 2, Article 4 of this Decree as required by the Ministry of Industry and Trade.
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