Decree No. 126/2016/NĐ-CP stipulates special preferential tariff rates applicable to goods imported from member countries of the ASEAN-India Trade Agreement into Vietnam during the period 2016-2018. This document sets out conditions for enjoying preferential tax rates and promulgates specific tariff schedules.
적용 범위
["Taxpayers as prescribed by the Law on Export Duties and Import Duties", "Customs authorities, customs officers", "Organizations and individuals with rights and obligations related to imported or exported goods"]
핵심 사항
- Taxpayers → are subject to AIFTA tariff rates for imported goods from member countries of the ASEAN-India Agreement → must meet conditions stipulated in Article 4 of this Decree (Article 3).
- Imported goods → shall not be eligible for AIFTA tariff rates if they do not fall within the Special Preferential Tariff Schedule promulgated with this Decree or are not originating from member countries of the ASEAN-India Agreement (Article 4).
- Taxpayers → must comply with regulations on direct shipment of goods from exporting countries to Vietnam as prescribed by the Ministry of Industry and Trade (Article 4, Clause 3).
- Imported goods → must have a Certificate of Origin (C/O) Form AI to be eligible for AIFTA tariff rates (Article 4, Clause 4).
- This Decree replaces Circular No. 169/2014/TT-BTC on the Special Preferential Tariff Schedule of Vietnam to Implement the ASEAN-India Trade Agreement for the Period 2015-2018 (Article 5).
🌐 이 문서의 사회적 영향
- Citizens and businesses may benefit from reduced import tariffs on certain specific items, creating more favorable conditions in international trade transactions.
- Customs authorities and customs officers must implement new regulations regarding AIFTA tariff rates, strengthen management of the origin of goods to ensure compliance with the ASEAN-India Agreement.
❓ 자주 묻는 질문
Imported goods from which countries are subject to AIFTA tariff rates?
Goods imported from member countries of the ASEAN-India Trade Agreement, including Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, India, and Vietnam.
What conditions are required to apply the AIFTA tariff rate?
Imported goods must be listed in the Special Preferential Import Tariff Schedule issued together with this Decree, originate from ASEAN-India Agreement member countries, and have a Certificate of Origin (C/O) Form AI.
Which document does this Decree replace?
This Decree replaces Circular No. 169/2014/TT-BTC on the Special Preferential Import Tariff Schedule of Vietnam for implementing the ASEAN-India Trade in Goods Agreement during the period from 2015 to 2018.
What is the duration for applying the AIFTA tariff rate?
The AIFTA tariff rate applies from September 1, 2016 to December 31, 2018.
Who is responsible for implementing this Decree?
Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees directly under the central government, and relevant organizations and individuals.
전문
Article 1. PScope of Regulation
This Decree stipulates the preferential special import tariff rates to implement the ASEAN-India Trade in Goods Agreement under the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and India, as well as the conditions for enjoying such preferential special import tariff rates under this Agreement.
Article 2. Applicability
1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.
2. Customs authorities and customs officers.
3. Organizations and individuals with rights and obligations related to exported or imported goods.
Article 3. Preferential Special Import Tariff Schedule
This Decree annexes the preferential special import tariff schedule of Vietnam for implementing the ASEAN-India Trade in Goods Agreement during the period from 2016 to 2018 (the preferential special import tariff rates referred to hereinafter are called AIFTA rates).
1. The columns "Goods Code" and "Name, Description of Goods" are based on the Vietnam List of Exported and Imported Goods and classified according to an eight-digit or ten-digit code system.
2. The column "AIFTA Rate (%)": tariff rates applicable for each year from September 1, 2016 to December 31, 2016 and from January 1 to December 31 of the years 2017 and 2018.
3. Symbol "*": imported goods are not eligible for AIFTA rates at corresponding time periods.
Article 4. Conditions for Applying Preferential Special Import Tariff Rates
Imported goods must meet the following conditions to be subject to AIFTA rates:
1. They belong to the preferential special import tariff schedule promulgated by this Decree.
2. They are imported into Vietnam from member countries of the ASEAN-India Trade in Goods Agreement, including the following countries:
a) Brunei Darussalam;
b) Kingdom of Cambodia;
c) Republic of Indonesia;
d) Lao People's Democratic Republic;
e) Malaysia;
f) Union of Myanmar;
g) Republic of the Philippines;
h) Republic of Singapore;
i) Kingdom of Thailand;
j) Republic of India;
k) Socialist Republic of Vietnam (Goods from duty-free zones imported into the domestic market).
3. They are directly transported from exporting countries as stipulated in Clause 2 of this Article to Vietnam, as prescribed by the Ministry of Industry and Trade.
4. They comply with the provisions on origin of goods under the ASEAN-India Trade in Goods Agreement and have a Certificate of Origin (C/O) Model AI as prescribed by the Ministry of Industry and Trade.
Article 5. Effective Date
1. This Decree takes effect from September 1, 2016.
2. The Circular No. 169/2014/TT-BTC dated November 14, 2014 of the Minister of Finance promulgating the preferential special import tariff schedule of Vietnam for implementing the ASEAN-India Trade in Goods Agreement during the period from 2015 to 2018 is hereby repealed.
Article 6. Responsibility for Implementation
The Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of provincial and central city People's Committees, relevant organizations, and individuals shall be responsible for implementing this Decree./.
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