Decree No. 137/2016/ND-CP dated September 29, 2016 of the Government on Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, during 2016-2018

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between
the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, 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 implementation of the Free Trade Agreement between the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, which took effect on October 5, 2016;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, during 2016-2018.

Article 1.Scope of regulation

This Decree prescribes Vietnam’s special preferential import duty rates to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, during 2016-2018, 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 (applicable duty rates are below referred to as VN-EAEU FTA duty rates) and the list of goods eligible for import duty rates within Vietnam’s quotas to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, during 2016-2018.

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 code.

2. Column “VN-EAEU FTA duty rate (%)”: Duty rates applicable to each year, from September 1, 2016, through December 31, 2016; from January 1, 2017, through December 31, 2017; and 2018.

3. Symbol “*” denotes imports ineligible for VN-EAEU FTA duty rates at the corresponding time.

4. Symbol “Q” denotes imports subject to the tariff quotas of the Eurasian Economic Union and its member states with the import duty rates within the quotas detailed in the list of goods eligible for import duty rates within Vietnam’s quotas; the quotas shall be announced by the Ministry of Industry and Trade; out-of-quota import duty rates must comply with the Government’s regulations at the time of importation.

Article 4.Conditions for imports to be eligible for VN-EAEU FTA duty rates

To be eligible for VN-EAEU FTA 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 Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, into Vietnam:

a/ The Republic of Armenia;

b/ The Republic of Belarus;

c/ The Republic of Kazakhstan;

d/ The Republic of Kyrgyzstan;

dd/ The Russian Federation;

e/ Other member states of the Eurasian Economic Union (as prescribed in Article 15.2 of this Agreement);

g/ 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 the requirements on rules of origin of goods in the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, and having a certificate of origin (C/O), Form EAV provided by the Ministry of Industry and Trade.

Article 5.Effect

This Decree takes effect on October 5, 2016.

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 Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, during 2016-2018 promulgated together with this Decree is not translated.-