Decree No. 133/2016/ND-CP on the Special Preferential Tariff Schedule of Vietnam for the Implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2016-2019.

DECREE

SPECIAL PREFERENTIAL IMPORT DUTY TARIFF OF VIETNAM FOR IMPLEMENTING THE ASEAN-JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT PHASE 2016-2019

Pursuant to the Law on Government Organization dated April 19, 2015;June 2024;2015;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;June 2024;on April 20, 2016;

Pursuant to the Law on International Treaties dated September 28, 2005;policies day, September 09th,June 2024;on April 20, 2016;

To implement the Comprehensive Economic Partnership Agreement between the Association of Southeast Asian Nations (ASEAN) and Japan which took effect from December 1, 2008;ngyear Other protection scopes (hereinafter referred to as ASEAN)ắbetween the Association of Southeast Asian Nations (ASEAN) and Japan shall take effect from January 1st,June 2024;year 2008;

At the proposal of the Minister of Finance;

h"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."The Government promulgates this Decree. Special preferential import duty tariff of Vietnam for implementing the Comprehensive Economic Partnership Agreement between ASEAN and Japan phase 2016-2019. n the text TRrime Minister cThis Decree stipulates the special preferential import duty rates of Vietnam for implementing the Comprehensive Economic Partnership Agreement between ASEAN and Japan phase 2016-2019 and the conditions for enjoying the special preferential import duty rates under this Agreement.ệorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. of This Decree annexes the special preferential import duty tariff of Vietnam for implementing the Comprehensive Economic Partnership Agreement between ASEAN and Japan phase 2016-2019 (the special preferential import duty rate hereinafter referred to as AJCEP rate).No.Column "AJCEP Rate (%)": Rates applicable for different periods including:

Article 1. Scope of Regulation

a) September 1, 2016 - March 31, 2017: Rate applicable from September 1, 2016 to March 31, 2017;

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 and imported goods.

Article 3. Special Preferential Import Tariff Schedule

b) April 1, 2017 - March 31, 2018: Rate applicable from April 1, 2017 to March 31, 2018;

1. The "Commodity Code" column and the "Name and Description of Goods" column are based on the Vietnamese Export and Import Commodity List and classified according to the 8-digit or 10-digit coding level.

c) April 1, 2018 - March 31, 2019: Rate applicable from April 1, 2018 to March 31, 2019.

3. Symbol "*": Goods imported not eligible for the AJCEP rate at the corresponding time.

a) Republic of the Philippines;

3. Directly transported from the exporting country according to Clause 2 of Article 3 of this Decree into Vietnam, as prescribed by the Ministry of Industry and Trade.

4. Comply with the provisions on origin of goods in the Comprehensive Economic Partnership Agreement between ASEAN and Japan, having a Certificate of Origin (C/O) Form AJ as prescribed by the Ministry of Industry and Trade.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Imported goods subject to the AJCEP tariff rate must meet the following conditions:

1. They must be listed in the Special Preferential Import Tariff Schedule issued together with this Decree.

5. For imported goods subject to quota tariffs, the preferential import tariff rate applicable to the quantity of imported goods within the quota is detailed in the Preferential Import Tariff Schedule of Vietnam to implement the Comprehensive Economic Partnership Agreement between ASEAN and Japan for the period 2018 - 2023 attached hereto. The tariff rate outside the quota shall be applied according to the regulations of the Government at the time of importation. The annual quota volume for imported goods is regulated by the Ministry of Industry and Trade.

a) Brunei Darussalam;

b) Kingdom of Cambodia;

c) Republic of Indonesia;

d) Lao People's Democratic Republic;

d) Malaysia;

e) Union of Myanmar;

1. This Decree takes effect from September 1, 2016.

h) Republic of Singapore;

i) Kingdom of Thailand;

g) Republic of the Philippines;

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

2. Repeal Circular No. 24/2015/TT-BTC dated February 14, 2015 of the Minister of Finance promulgating the special preferential import duty tariff of Vietnam for implementing the Comprehensive Economic Partnership Agreement between ASEAN and Japan phase 2015-2019.

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees directly under the central government, and related organizations and individuals are responsible for implementing this Decree./.

Article 5. Effective Date

1. This Decree takes effect from September 1, 2016.

2. The Circular No. 24/2015/TT-BTC dated February 14, 2015, issued by the Minister of Finance, providing the Special Preferential Tariff for Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2015-2019, is hereby repealed.

Article 6. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central city administrations, and related organizations and individuals are responsible for implementing this Decree./.