Circular No. 21/2012/TT-BTC promulgating Vietnam’s special import tariff đã được thay thế bởi Circular No. 25/2015/TT-BTC promulgating the preferential tariff that VietNam imposes on imports và được áp dụng kể từ ngày 01/04/2015.
Nội dung toàn văn Circular No. 21/2012/TT-BTC promulgating Vietnam’s special import tariff
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 21/2012/TT-BTC | Hanoi, February 15, 2012 |
CIRCULAR
PROMULGATING VIETNAM’S SPECIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE VIETNAM-JAPAN ECONOMIC PARTNERSHIP AGREEMENT IN THE 2012-2015 PERIOD
Pursuant to the Law No. 45/2005/QH11 on Import and Export Duties of June 14, 2005;
Pursuant to the Government's Decree No. 87/2010/ND-CP of August 13, 2010 detailing the implementation of Law on Import and Export Duties No. 45/2005/QH11 of June 14, 2005;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Vietnam- Japan Economic Partnership Agreement signed on December 25, 2008, in Japan and approved by the Prime Minister of the Government of the Socialist Republic of Vietnam in Decision No. 57/2009/QD-TTg of April 16, 2009;
The Ministry of Finance promulgates Circular on Vietnam’s special import tariff for implementation of the Vietnam-Japan Economic Partnership Agreement as follows:
Article 1. To promulgate together with this Circular the Vietnam’s special import tariff for implementation of the Vietnam-Japan Economic Partnership Agreement in the 2012-2015 period (applicable duty rates are abbreviated as VJEPA duty rates).
+ Column “Goods code” and column “Goods description” are formulated on the basis of the 2012 AHTN and classified at the 8-digit level;
+ Column “VJEPA duty rates”: The duty rates will be applicable in different periods, including:
- 01/4/2012-31/3/2013: The duty rates will be applicable from April 01, 2012, to March 31, 2013;
- 01/4/2013-31/3/2014: The duty rates will be applicable from April 01, 2013, to March 31, 2014;
- 01/4/2012-31/3/2013: The duty rates will be applicable from April 01, 2014, to March 31, 2015;
Article 2: To be eligible for VJEPA duty rates, imported goods must meet all the following conditions:
1) Being included in the special preferential import tariff promulgated together with this Circular.
2) Being imported from Japan into Vietnam;
3) Being transported directly from Japan to Vietnam according to regulations of the Ministry of Industry and Trade;
4) Satisfying regulations on origin of goods of Vietnam-Japan and having a certificate of origin of Vietnam-Japan (C/O form VJ) according to regulations of the Ministry of Industry and Trade.
Article 3. To be eligible for VJEPA duty rates, commodities from non-tariff zones (including processed commodities) imported into domestic market must meet conditions specified in clause 1 Article 2 of this Circular and having a certificate of origin of Vietnam-Japan (C/O form VJ) according to regulations of the Ministry of Industry and Trade.
Article 4. This Circular takes effect on April 01, 2012 and replaces the Circular No. 158/2009/TT-BTC of August 06, 2009 of the Minister of Finance on promulgating Vietnam’s special import tariff for implementation of the Vietnam-Japan Economic Partnership Agreement in the 2009-2012 period
| FOR THE MINISTER OF FINANCE |
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