Circular No. 158/2009/TT-BTC of August 06, 2009, promulgating Vietnam’s special import tariff for implementation of the Vietnam-Japan economic partnership agreement in the 2009-2012 period

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	158/2009/TT-BTC	Signer:	Tran Xuan Ha
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	06/08/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import, Foreign affairs, Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 158/2009/TT-BTC	Hanoi, August 06, 2009

CIRCULAR

PROMULGATING VIETNAM’S SPECIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE VIETNAM-JAPAN ECONOMIC PARTNERSHIP AGREEMENT IN THE 2009-2012 PERIOD

Pursuant to the Vietnam- Japan Economic Partnership Agreement signed on December 25, 2009, 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;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import and Export Duties;
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;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import and Export Duties;
The Ministry of Finance promulgates the Circular on Vietnam’s special preferential import tariff for implementation of the Vietnam- Japan Economic Partnership Agreement as follows:

Article 1. To promulgate together with this Circular Vietnam’s special preferential import tariff for implementation of the Vietnam- Japan Economic Partnership Agreement in the 2009-2012 period (the applicable duty rates are referred to as VJEPA duty rates).

+ Column “Goods code” and column “Goods description” are formulated on the basis of the 2007 HS and 2007 AHTN and classified at the 12-digit level;

+ Column “VJEPA duty rates”: The duty rates will be applicable in different periods, including:

- 01/10/2009-31/3/2010: The duty rates will be applicable from October 1, 2009, to March 31, 2010;

- 01/4/2010-31/3/2011: The duty rates will be applicable from April 1, 2010, to March 31, 2011;

- 01/4/2011-31/3/2012: The duty rates will be applicable from April 1, 2011, to March 31, 2012.

Article 2. To be eligible for VJEPA duty rates, imported goods must meet all the following conditions:

a/ Being included in the special preferential import tariff promulgated together with this Circular.

b/ Being imported from Japan into Vietnam;

c/ Being transported directly from Japan to Vietnam according to regulations of the Ministry of Industry and Trade;

d/ 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. This Circular takes effect and applicable to customs declarations of imports registered with customs offices from October 1, 2009. Any problems arising in the course of implementation should be reported to the Ministry of Finance for study and revision as appropriate.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Tran Xuan Ha

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Circular No. 158/2009/TT-BTC of August 06, 2009, promulgating Vietnam’s special import tariff for implementation of the Vietnam-Japan economic partnership agreement in the 2009-2012 period

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