Decree No. 159/2017/ND-CP dated December 27, 2017 of the Government on Vietnam’s Special Preferential Import Tariff to implement the ASEAN-India Agreement on Trade in Goods during 2018-2022

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the ASEAN-India 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 Agreement on Trade in Goods between the Association of Southeast Asian Nations (ASEAN) and the Republic of India (below referred to as India) which took effect on June 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 ASEAN-India 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-India Agreement on Trade in Goods under the ASEAN-India Framework Agreement on Comprehensive Economic Cooperation 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-India Agreement on Trade in Goods during 2018-2022 (applicable special preferential duty rates are below referred to as AIFTA duty rates).

1. The annotation and general rules explaining the classification of commodities must comply with Vietnam’s list of 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 level or 10-digit level.

3. Column “AIFTA duty rate (%)”: duty rates applicable in different periods, including:

a/ January 1, 2018 - December 30, 2018: duty rates applicable from January 1, 2018, through December 30, 2018;

b/ December 31, 2018 - December 31, 2019: duty rates applicable from December 31, 2018, through December 31, 2019;

c/ January 1, 2020 - December 31, 2020: duty rates applicable from January 1, 2020, through December 31, 2020;

d/ January 1, 2021 - December 30, 2021: duty rates applicable from January 1, 2021, through December 30, 2021;

dd/ December 31, 2021 - December 30, 2022: duty rates applicable from December 31, 2021, through December 30, 2022;

4. The symbol “*” denotes imports ineligible for AIFTA 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 ASEAN-India 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 AIFTA 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 into Vietnam from the member states of the ASEAN-India Agreement on Trade in Goods, 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 Republic of India;

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

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-India Agreement on Trade in Goods and having a certificate of origin (C/O), form AI, 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. 126/2016/ND-CP of September 1, 2016, promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN-India 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-India Agreement on Trade in Goods during 2018-2022promulgated together with this Decree is not translated.-