Decree No. 129/2016/ND-CP dated September 01, 2016 of the Government on Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2016-2018

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2016-2018[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the April 9, 2016 Law on Treaties;

In furtherance of the Agreement on Trade in Goods between member states of the Association of Southeast Asian Nations (ASEAN), which comes into force on May 17, 2010;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2016-2018.

Article 1.Scope of regulation

This Decree prescribes Vietnam’s special preferential import duty rates to implement the ASEAN Trade in Goods Agreement during 2016-2018 and conditions for enjoying special preferential import duty rates under this Agreement.

Article 2.Subjects of application

1. Taxpayers as prescribed by the Law on Import Duty and Export Duty.

2. Customs offices and officers.

3. Organizations and individuals having the rights and obligations related to exports and imports.

Article 3.Special Preferential Import Tariff

To promulgate together with this Circular Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2016-2018(not translated)(applicable special preferential duty rates are below referred to as ATIGA duty rates).

1. The columns “Goods heading” and “Goods name and description” are developed based on the List of Vietnamese imports and exports and classified as 8-digit codes.

2. The column “ATIGA duty rate (%)” states duty rates applicable to each year, from September 1, 2016, through December 31, 2016, and from January 1 through December 31 of 2017 and 2018.

3. The symbol “*” indicates imports ineligible for ATIGA duty rates at the corresponding time.

Article 4.Conditions for application of special preferential import duty rates

To be eligible for ATIGA duty rates, imports must fully meet the following conditions:

1. Being specified in the Special Preferential Import Tariff promulgated together with this Decree (not translated).

2. Being imported to Vietnam from the member states of the ASEAN Trade in Goods Agreement, namely:

a/ Brunei Darussalam;

b/ The Kingdom of Cambodia;

c/ The Republic of Indonesia;

d/ The Lao People’s Democratic Republic;

dd/ Malaysia;

e/ The Republic of the Union of Myanmar;

g/ The Republic of the Philippines;

h/ The Republic of Singapore;

i/ The Kingdom of Thailand;

k/ The Socialist Republic of Vietnam (goods imported from non-tariff areas into the domestic market).

3. Being transported to Vietnam directly from an exporting country specified in Clause 2 of this Article.

4. Satisfying the requirements on 0rules of origin in the ASEAN Trade in Goods Agreement and having a certificate of origin (C/O), form D, provided by the Ministry of Industry and Trade.

Article 5.Effect

1. This Decree takes effect on September 1, 2016.

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

Article 6.Implementation responsibility

Ministers, heads of ministerial-level agencies and government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC