Circular No. 45/2005/TT-BTC dated June 6, 2005 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 78/2003/ND-Cp dated July 1, 2003, Decree No. 151/2004/ND-CP dated August 5, 2004, Decree No. 213/2004/ND-CP dated December 24, 2004, and Decree No. 13/2005/ND-CP dated February 3, 2005, promulgating Vietnam’s list of goods and their tax rates for the implementation of the ASEAN countries’ Agreement on Common Effective Preferential Tariffs (CEPT)

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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:	45/2005/TT-BTC	Signer:	Le Thi Bang Tam
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:	06/06/2005	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import , Policy , Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No. 45/2005/TT-BTC	Hanoi, June 6, 2005

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 78/2003/ND-CP OF JULY 1, 2003, DECREE No. 151/2004/ND-CP OF AUGUST 5, 2004, DECREE No. 213/2004/ND-CP OF DECEMBER 24, 2004, AND DECREE No. 13/2005/ND-CP OF FEBRUARY 3, 2005, PROMULGATING VIETNAM’S LIST OF GOODS AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE ASEAN COUNTRIES’ AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT)

In furtherance of the Protocol on the Socialist Republic of Vietnam’s accession to the Agreement on Common Effective Preferential Tariffs (CEPT) Scheme for the ASEAN Free Trade Area (AFTA) (hereinafter called the CEPT/AFTA Agreement), concluded on December 15, 1995 in Bangkok;

In furtherance of the Government’s Decree No. 78/2003/ND-CP of July 1, 2003, Decree No. 151/2004/ND-CP of August 5, 2004, Decree No. 213/2004/ND-CP of December 24, 2004, and Decree No. 13/2005/ND-CP of February 3, 2005, promulgating Vietnam’s list of goods and their tax rates for the implementation of the CEPT/AFTA Agreement;

The Ministry of Finance hereby guides the implementation thereof as follows:

I. APPLICATION SCOPE AND CONDITIONS

1. Import goods, to be eligible for the application of CEPT particularly preferential import tax rates (hereinafter referred to as CEPT tax rates for short), as defined in Article 1 of the Government’s Decree No. 78/2003/ND-CP of July 1, 2003, Decree No. 151/2004/ND-CP of August 5, 2004, Decree No. 213/2004/ND-CP of December 24, 2004, and Decree No. 13/2005/ND-CP of February 3, 2005, must satisfy the following conditions:

1.1. Being on Vietnam’s list of goods and their tax rates for the implementation of the CEPT/AFTA Agreement, promulgated together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003, Decree No. 151/2004/ND-CP of August 5, 2004, Decree No. 213/2004/ND-CP of December 24, 2004, and Decree No. 13/2005/ND-CP of February 3, 2005.

1.2. Being imported into Vietnam from the ASEAN countries, including the following countries:

- Brunei Darussalam;

- The Kingdom of Cambodia;

- The Republic of Indonesia;

- The Lao People’s Democratic Republic;

- Malaysia;

- The Federation of Myanmar;

- The Republic of Philippines;

- The Republic of Singapore; and

- The Kingdom of Thailand;

1.3. Satisfying the ASEAN-origin requirement, certified by certificates of ASEAN goods origin – Form D (C/O – form D for short), as prescribed in Part III of this Circular.

1.4. Being transported directly to Vietnam from exporting countries being ASEAN members as prescribed in the Trade Minister’s Decision No. 1420/2004/QD-BTM of October 4, 2004.

2. Goods of export processing enterprises established in Vietnam (hereinafter referred to as export processing enterprises) sold into domestic market or processed for enterprises in domestic market must satisfy the conditions specified at Points 1.1 and 1.3, Part I of this Circular for application of CEPT tax rates when being imported.

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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency