Circular No. 165/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2015-2018

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Circular No. 165/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2015-2018
Issuing body: Ministry of FinanceEffective date:
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Official number:165/2014/TT-BTCSigner:Truong Chi Trung
Type:CircularExpiry date:
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Issuing date:14/11/2014Effect status:
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Fields:Commerce - Advertising , Export - Import , Tax - Fee - Charge
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THE MINISTRY OF
FINANCE
 
No. 165/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, November 14, 2014
 
 
CIRCULAR
Promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2015-2018[1]
 
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the ASEAN Agreement on Trade in Goods of the member countries of the Association of Southeast Asian Nations (ASEAN), which was concluded on February 26, 2009, at the 14th Summit Meeting in Cha-am, Thailand, and ratified by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 102/TTg-QHQT of June 22, 2009;
At the proposal of the Director of the Department of International Cooperation;
The Minister of Finance issues the Circular promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2015-2018.
Article 1. To promulgate together with this Circular Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2015-2018 (applicable duty rates are referred to as ATIGA duty rates).
1/ Column “Goods heading” and column “Goods description” are developed based on the 2012 ASEAN Harmonized Tariff Nomenclature (AHTN 2012) and classified at the 8-digit level.
2/ Column “ATIGA duty rate (%)”: Duty rates applicable to each year, from January 1 through December 31 of the year, starting from 2015 until the end of 2018.
3/ Symbol “*” denotes imports ineligible for ATIGA duty rates at the corresponding time.
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[1] Công Báo Nos 85-86 (20/1/2015)
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