Thông tư 165/2014/TT-BTC

CIRCULAR

ON PROMULGATION OF CONCESSIONAL IMPORT TARIFF SCHEDULE OF VIETNAM SERVING IMPLEMENTATION OF THE ASEAN TRADE IN GOODS AGREEMENT 2015 - 2018

Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

Pursuant to the ASEAN Trade in Goods Agreement among member states of Association of Southeast Asian Nations (hereinafter referred to as ASEAN) signed on February 26, 2009 during the 14^th Summit in Cha-Am, Thailand and approved by the Prime Minister of Socialist Republic of Vietnam at Dispatch No. 102/TTg-QHQT dated June 22, 2009;

At the request of Chief of International Cooperation Department;

The Minister of Finance promulgates a Circular on Concessional import tariff schedule of Vietnam serving implementation of ASEAN Trade in Goods Agreement 2015 – 2018.

Article 1. Concessional import tariff schedule of Vietnam serving implementation of ASEAN Trade in Goods Agreement 2015 – 2018 is enclosed with this Circular (concessional tax rates are referred to as ATIGA rates)

1. “HS code” column and “Description” column are based on AHTN 2012 and classified into 8-digit or 10-digit commodities.

2. “ATIGA rate (%)” column indicates the tax rates applied in each year from January 01 to December 31, from 2015 to the end of 2018.

3. The asterisk (*) indicates commodities that are not eligible for ATIGA rates at certain times.

Article 2. Conditions for applying ATIGA rates to imported goods

Imported goods must satisfy the following conditions to apply ATIGA rates:

1. The goods are mentioned in concessional import tariff schedule enclosed herewith.

2. Goods are imported into Vietnam by member states of the ASEAN, including:

- Brunei Darussalam;

- Kingdom of Cambodia;

- Republic of Indonesia;

- Lao People's Democratic Republic;

- Malaysia;

- Republic of the Union of Myanmar;

- Republic of Philippines;

- Republic of Singapore;

- Kingdom of Thailand;

- Socialist Republic of Vietnam (goods imported from free trade zones into domestic market).

3. Goods are directly transported from an exporting country mentioned in Clause 2 of this Article to Vietnam as prescribed by the Ministry of Industry and Trade.

4. Goods satisfy conditions on goods origins under the ASEAN Trade in Goods Agreement and have C/Os form D as prescribed by the Ministry of Industry and Trade.

Article 3. Effect

This Circular takes effect on January 01, 2015 and replaces Circular No. 161/2011/TT-BTC dated November 17, 2011 of the Minister of Finance on concessional import tariff schedule of Vietnam serving implementation of ASEAN Trade in Goods Agreement 2012 – 2014. Any difficulty that arise during the implementation of this Circular should be reported to the Ministry of Finance for timely guidance and amendments./.