Decree No. 129/2016/NĐ-CP Special Preferential Import Tariff Schedule of Vietnam to Implement the ASEAN Trade in Goods Agreement for the Period 2016-2018

DECREE

Issuing the Special Preferential Tariff Schedule of Vietnam for Implementing the ASEAN Trade in Goods Agreement during 2016 - 2018

 

 

Pursuant to the Law on Government Organization No. 76/2015/QH13 dated June 19, 2015;

Pursuant to the Law on Export Duties and Import Duties No. 107/2016/QH13 dated April 6, 2016;

Pursuant to the Law on International Treaties No. 108/2016/QH13 dated April 9, 2016;

To implement the ASEAN Trade in Goods Agreement among member states of the Association of Southeast Asian Nations (ASEAN) which became effective from May 17, 2010;

At the proposal of the Minister of Finance,

The Government issues this Decree on issuing the Special Preferential Tariff Schedule of Vietnam for Implementing the ASEAN Trade in Goods Agreement during 2016 - 2018.

Article 1. ScopeThis Decree stipulates the special preferential tariff rates of Vietnam to implement the ASEAN Trade in Goods Agreement during 2016-2018 and the conditions for enjoying such special preferential tariff rates under this Agreement.

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals with rights and obligations related to exported or imported goods.

Article 3. Special Preferential Tariff Schedule

The Special Preferential Tariff Schedule of Vietnam for Implementing the ASEAN Trade in Goods Agreement during 2016 - 2018 (hereinafter referred to as ATIGA tariff rates) is hereby promulgated together with this Decree.

1. The "Goods Code" and "Name, Description of Goods" columns are based on the Vietnam Export-Import Goods List and classified according to an eight-digit code level.

2. The "ATIGA Tariff Rate (%)": rate 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. The symbol "*": imported goods do not enjoy ATIGA tariff rates at corresponding time points.

Article

. Conditions for Applying Special Preferential Import Tariff Rates 4Imported goods must meet the following conditions to be eligible for ATIGA tariff rates: 1. They belong to the Special Preferential Tariff Schedule promulgated together with this Decree.

2. They are imported into Vietnam from member countries of the ASEAN 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) Philippines;

h) Singapore;

i) Kingdom of Thailand;

j) Socialist Republic of Vietnam (Goods from duty-free zones imported into the domestic market).

3. They are directly transported from the exporting country as specified in Clause 2 of this Article to Vietnam.

4. They comply with the provisions on origin of goods under the ASEAN Trade in Goods Agreement and have a Certificate of Origin (C/O) Form D 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. 165/2014/TT-BTC dated November 14, 2014 of the Minister of Finance on issuing the Special Preferential Tariff Schedule of Vietnam for Implementing the ASEAN Trade in Goods Agreement during 2015-2018 is hereby abolished.

This Decree takes effect from September 1, 2016.

The Circular No. 165/2014/TT-BTC dated November 14, 2014, issued by the Minister of Finance on the Special Preferential Tariff Schedule of Vietnam for implementing the ASEAN Trade in Goods Agreement for the period 2015-2018 is hereby repealed.

Article 6. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of provincial and centrally governed city People's Committees, and relevant organizations and individuals shall be responsible for implementing this Decree./.