Decision No. 36/2008/QD-BTC dated June 12, 2008 of the Ministry of Finance promulgating Vietnam's special preferential import duty table of rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) scheme during 2008-2013

DECISION

PROMULGATING VIETNAMS SPECIAL PREFERENTIAL IMPORT DUTY TABLE OF RATES UNDER THE ASEAN AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) SCHEME DURING 2008-2013

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committees Resolution No. 292/NQ-UBTVQH9 of November 8, 1995, on Vietnams import duty reduction program for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the Protocol on the Socialist Republic of Vietnams accession to the Agreement on Common Effective Preferential Tariff (CEPT) Scheme under the ASEAN Free Trade Area (AFTA) (below referred to as the CEPT/AFTA Agreement), concluded in Bangkok on December 15, 1995;
Pursuant to the Prime Ministers instructions in the Government Offices Official Letter No. 325/VPCP of January 15, 2008;
At the proposal of the director of the International Cooperation Department,

DECIDES:

Article 1.- To promulgated together with this Decision Vietnams Special Preferential Import Table of rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme during 2008-2013, applicable to imported goods declarations registered with customs offices from January 1, 2008.

Article 2.- To be eligible for Vietnams special preferential import duty rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme (referred to as CEPT duty rates), imported goods must fully meet the following conditions:

a/ Being in Vietnams Special Preferential Import Table of rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme, promulgated by the Minister of Finance.

b/ Being imported into Vietnam from the ASEAN member countries, including:

- Brunei Darussalam;

- The Kingdom of Cambodia;

- The Republic of Indonesia;

- The Peoples Democratic Republic of Laos;

- Malaysia;

- The Federation of Myanmar;

- The Republic of the Philippines;

- The Republic of Singapore; and,

- The Kingdom of Thailand;

c/ Satisfying ASEAN origin requirements, with certificates of ASEAN origin - form D (referred to as C/Os - form D) granted by the following agencies:

- The Ministry of Foreign Affairs and Foreign Trade, in Brunei Darussalam;

- The Ministry of Trade, in the Kingdom of Cambodia;

- The Ministry of Trade, in the Republic of Indonesia;

- The Ministry of Industry and Trade, in the Peoples Democratic Republic of Laos;

- The Ministry of Foreign Trade and Industry, in Malaysia;

- The Ministry of Trade, in the Federation of Myanmar;

- The Ministry of Finance, in the Republic of the Philippines;

- The Customs Office, in the Republic of Singapore; and,

- The Ministry of Trade, in the Kingdom of Thailand.

d/ Being transported to Vietnam directly from exporting countries being ASEAN members under the Industry and Trade Ministrys regulations.

Article 3.- For goods in customs declarations of imported goods registered with customs offices between January 1, 2008, and before the effective date of this Decision, which fully satisfy the conditions for application of the duty rates specified in this Decision but for which duty has been paid at higher rates, duty amount differences will be refunded.

A dossier of application for import tax refund comprises:

a/ One original of the Official Letter requesting the refund of paid duty amount(s), clearly indicating the type(s) of goods, duty amount(s) and reasons for duty refund, enclosed with customs declaration(s). If there are goods of different types in different customs declarations, a list of duty-refund customs declarations is required together with a commitment on accurate declaration and supply of proper documents of application for duty refund;

b/ The customs declaration of imported goods already cleared from customs procedures (one copy and the original for comparison);

c/ The original of C/O - form D, specified at Point (c), Article 2 of this Decision;

d/ The import duty payment document (one copy and the original for comparison);

dd/ The import contract (one copy and the original for comparison);

e/ The entrustment contract, in case of entrusted import (one copy and the original for comparison);

g/ The list of documents in the dossier.

The above dossiers of import tax refund must be submitted no later than October 15, 2008. Local Customs Departments shall receive dossiers, inspect and consider import duty refund and handle overpaid duty amounts to be refunded under the guidance at Point 5, Section IV, Part E of the Finance Ministrys Circular No. 59/2007/TT-BTC of June 14, 2007, and relevant current regulations.

Article 4.- This Decision takes effect 15 days after its publication in CONG BAO and replaces the Finance Ministers Decision No. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnams list of goods and their special preferential import duty rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme during 2006-2013, and the Finance Ministers Decision No. 25/2007/QD-BTC of April 16, 2007, amending and supplementing Decision No. 09/2006/QD-BTC of February 28, 2006.

Article 5.- Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial/municipal Peoples Committees shall join in directing the implementation of this Decision.