Decree No. 153/2017/ND-CP dated December 27, 2018 of Government on Vietnam’s Special Preferential Import Tariff to implement the ASEAN-China Agreement on Trade in Goods during 2018-2022

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the ASEAN-China Agreement on Trade in Goods during 2018-2022[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 ASEAN-China Agreement on Trade in Goods which took effect on October 19, 2005;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the ASEAN-China Agreement on Trade in Goods during 2018-2022.

Article 1.Scope of regulation

This Decree prescribes Vietnam’s special preferential import duty rates to implement the ASEAN-China Agreement on Trade in Goods during 2018-2022 and conditions for enjoying such duty rates under this Agreement.

Article 2.Subjects of application

1. Duty payers 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-China Agreement on Trade in Goods during 2018-2022 (applicable special preferential import duty rates are below referred to as ACFTA duty rates).

1. The annotation and general rules explaining the classification of commodities must comply with the list of Vietnam’s exports and imports based on the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization.

2. The column “Heading” and column “Description” are developed based on the list of Vietnam’s imports and exports and classified at the 8-digit or 10-digit level.

3. Column “ACFTA duty rate (%)”: duty rates applicable to each year, from January 1, 2018, through December 31, 2022.

4. The symbol “*” denotes imports ineligible for ACFTA duty rates at a corresponding time.

5. Column “Country ineligible for the preference”: goods imported from a country with the symbol specified in Clause 2, Article 4 is ineligible for ACFTA duty rates specified in this Decree.

6. For imports subject to tariff quotas, the special preferential import duty rates applicable to the volume of imports within the tariff quotas are detailed in Vietnam’s Special Preferential Import Tariff to implement the ASEAN-China Agreement on Trade in Goods during 2018-2022 promulgated together with this Decree. The out-of-quota import duty rates must comply with the Government’s regulations at the time of importation. The annual import tariff quotas must comply with the Ministry of Industry and Trade’s regulations.

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

To be eligible for ACFTA 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-China Agreement on Trade in Goods into Vietnam:

a/ Brunei Darussalam, coded BN;

b/ The Kingdom of Cambodia, coded KH;

c/ The Republic of Indonesia, coded ID;

d/ The Lao People’s Democratic Republic, coded LA;

dd/ Malaysia, coded MY;

e/ The Union of Myanmar, coded MM;

g/ The Republic of the Philippines, coded PH;

h/ The Republic of Singapore, coded SG;

i/ The Kingdom of Thailand, coded TH;

k/ The People’s Republic of China, coded CN;

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

3. Being transported to Vietnam directly from a State specified in Clause 2, Article 4 of this Decree, as required by the Ministry of Industry and Trade.

4. Satisfying the rules of origin in the ASEAN-China Agreement on Trade in Goods, and having a certificate of origin (C/O), Form E, in accordance with the current regulations.

Article 5.Effect

1. This Decree takes effect on January 1, 2018.

2. To annul the Government’s Decree No. 128/2016/ND-CP of September 1, 2016, promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN-China Agreement on Trade in Goods during 2016-2018.

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-China Agreement on Trade in Goods during 2018-2022 promulgated together with this Decree is not translated.-