Decision No. 09/2006/QD-BTC on the issuance of the List of Goods and Rates of Preferential Import Tariffs for Special Treatment of Vietnam to implement the Agreement on the Framework for the Integration of Preferential Trade (CEPT) among ASEAN countries from 2006 to 2013.

Decision No. 09/2006/QD-BTC of the Ministry of Finance issues the List of Goods and Rates of Preferential Import Tariffs for Special Treatment to implement the CEPT Agreement among ASEAN countries from 2006 to 2013. The Decision takes effect fifteen days after its publication in the Official Gazette.

Document No.09/2006/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated29/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date28/02/2006
Effective date03/04/2006
Expiry date24/07/2008
StatusExpired
✦ Smart summary

Decision No. 09/2006/QD-BTC of the Ministry of Finance issues the List of Goods and Rates of Preferential Import Tariffs for Special Treatment to implement the CEPT Agreement among ASEAN countries from 2006 to 2013. The Decision takes effect fifteen days after its publication in the Official Gazette.

Key points

  • Customs authorities shall apply the rates of preferential import tariffs for special treatment to goods listed in the List, starting from the date the Decision comes into force.
  • Import enterprises shall benefit from the preferential tariff rates according to the List for goods imported from ASEAN countries into Vietnam during the period 2006-2013.

🌐 Social impact of this document

  • Enterprises will reduce import costs, enhance competitiveness in both domestic and international markets.
  • Consumers may benefit from lower prices of imported goods.

❓ Frequently asked questions

Which list of goods is subject to preferential tariff rates for special treatment?

The List of Goods and Rates of Preferential Import Tariffs for Special Treatment issued together with this Decision applies to goods imported from ASEAN countries into Vietnam during the period 2006-2013.

When does the Decision take effect?

The Decision takes effect fifteen days after its publication in the Official Gazette.

What should enterprises do to take advantage of the preferential tariff rates?

Enterprises must declare imported goods according to the List issued together with this Decision and apply the preferential tariff rates.

To which types of enterprises does this Decision apply?

The Decision applies to all enterprises engaged in importing goods from ASEAN countries into Vietnam during the period 2006-2013.

What penalties will enterprises face if they do not declare according to the List?

Information regarding sanctions for violations is not specified in this document. Therefore, it is necessary to refer to other legal regulations on taxation and customs to know the specifics.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 09/2006/QD-BTC
Date: February 28, 2006

 

Pursuant to …;

Regarding the issuance of the List of Goods and Rates of Preferential Import Tariffs

Article 1. The List of Goods and Rates of Special Preferential Import Tariffs of Vietnam to implement the Agreement on the Common Effective Preferential Tariff Preference Scheme for Trade in Goods (CEPT) among ASEAN countries for the period 2006-2013 is hereby promulgated together with this Decision.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to import customs declarations registered with customs authorities from the date this Decision takes effect.

Article 3. The Ministers of the Ministries, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities shall coordinate to guide the implementation of this Decision./.

 

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung

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09/2006/QĐ-BTC
Decision No. 09/2006/QD-BTC on the issuance of the List of Goods and Rates of Preferential Import Tariffs for Special Treatment of Vietnam to implement the Agreement on the Framework for the Integration of Preferential Trade (CEPT) among ASEAN countries from 2006 to 2013.
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