Decree No. 158/2017/ND-CP dated December 27, 2017 of the Government on Vietnam’s Special Preferential Import Tariff to implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2018-2022

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area 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 Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, which took effect on January 1, 2010;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2018-2022.

Article 1.Scope of regulation

This Decree prescribes Vietnam’s special preferential import duty rates to implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2018-2022 and conditions for enjoying such duty rates under this Agreement.

Article 2.Subjects ofapplication

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 (applicable special preferential import duty rates are below referred to as AANZFTA duty rates) and Vietnam’s List of goods subject to duty rates for out-of-quota imports to implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2018-2022.

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 Vietnam’s List of imports and exports and classified at the 8-digit or 10-digit level.

3. The column “AANZFTA duty rate (%)” states duty rates applicable to each year, from January 1, 2018, through December 31, 2022.

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

5. 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 Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2018-2022 promulgated together with this Decree. The out-of-quota import duty rates must comply with Vietnam’s List of goods subject to duty rates for out-of-quota imports to implement the Agreement. The annual import tariff quotas must comply with the Ministry of Industry and Trade’s regulations.

Article 4.Conditions forapplication of special preferential import duty rates

To be eligible for AANZFTA 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 Member States of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, including:

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/ Australia;

l/ New Zealand;

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

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

4. Satisfying the rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area and having a certificate of origin (C/O), Form AANZ, in accordance with current regulations.

Article 5.Effect

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

2. To annul the Government’s Decree No. 127/2016/ND-CP of September 1, 2016, promulgating Vietnam’s Special Preferential Import Tariff to implement the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area 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 Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2018-2022 promulgated together with this Decree is not translated.-