Decree No. 133/2016/ND-CP dated September 01, 2016 of the Government on Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019[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 implementation of the Comprehensive Economic Partnership Agreement between the Association of Southeast Asian Nations (ASEAN) and Japan, which took effect on December 1, 2008;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019.

Article 1.Scope of regulation

This Decree prescribes Vietnam’s special preferential import duty rates to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019, and conditions for enjoying the special preferential import duty rates under this Agreement.

Article 2.Subjects of application

1. Taxpayers as defined in the Law on Import Duty and Export Duty.

2. Customs offices and officers.

3. Organizations and individuals that have rights and obligations relating to imports and exports.

Article 3.Special Preferential Import Tariff

To promulgate together with this Decree Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019 (applicable duty rates are below referred to as AJCEP duty rates).

1. Column “Goods heading” and column “Goods names and description” are developed based on the list of Vietnam’s imports and exports and classified by the 8-digit or 10-digit code.

2. Column “AJCEP duty rate (%)”: Duty rates applicable in different periods, specifically:

a/ September 1, 2016 - March 31, 2017: Duty rates applicable from September 1, 2016, through March 31, 2017;

b/ April 1, 2017 - March 31, 2018: Duty rates applicable from April 1, 2017, through March 31, 2018;

c/ April 1, 2018 - March 31, 2019: Duty rates applicable from April 1, 2018, through March 31, 2019.

3. Symbol “*” denotes imports ineligible for AJCEP duty rates at the corresponding time.

Article 4.Conditions for imports to be eligible for AJCEP duty rates

To be eligible for AJCEP duty rates, imports must fully satisfy the following conditions:

1. Being specified in the Special Preferential Import Tariff promulgated together with this Decree.

2. Being imported from the following member states of the ASEAN - Japan Comprehensive Economic Partnership Agreement:

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/ Japan;

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

3. Being transported to Vietnam directly from a country of exportation specified in Clause 2 of this Article as prescribed by the Ministry of Industry and Trade.

4. Satisfying requirements on the rules of origin of goods in the ASEAN - Japan Comprehensive Economic Partnership Agreement, and having a certificate of origin (C/O), Form AJ 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. 24/2015/TT-BTC of February 14, 2015, promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2015-2019.

Article 6.Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of 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

* Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement during 2016-2019 promulgated together with this Decree is not translated.-