Decree No. 153/2017/ND-CP on the Special Preferential Tariff Schedule of Vietnam for Implementing the ASEAN-China Trade in Goods Agreement for the period 2018-2022

DECREE

Tariff Schedule for Special Preferential Import Tax Rates of Vietnam to implement

the ASEAN-China Free Trade Area Goods Trade Agreement for the period

2018 - 2022

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

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016; Pursuant to Article 1 of the Law on International Treaties dated April 9, 2016;

To implement the ASEAN-China Free Trade Agreement which became effective on October 19, 2005;

At the proposal of the Minister of Finance;

The Government issues this Decree on the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area Goods Trade Agreement for the period 2018-2022.

Article 1. Scope of Regulation

This Decree stipulates the special preferential tariff rates of Vietnam to implement the ASEAN-China Free Trade Area Goods Trade Agreement for the period 2018-2022 and the conditions for enjoying the 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 and imported goods.

Article 3. Special Preferential Import Tariff Schedule

Attached hereto is the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area Goods Trade Agreement for the period 2018-2022 (the special preferential tariff rate referred to hereinafter is called the ACFTA rate).

1. The notes and general rules for interpreting the classification of goods shall be implemented based on the Vietnamese Export and Import Goods Classification List according to the Harmonized System of Description and Coding of Goods of the World Customs Organization.

2. The "Goods Code" column and the "Goods Description" column are established based on the Vietnamese Export and Import Goods Classification List and detailed according to the 8-digit or 10-digit code level.

3. The "ACFTA Rate (%)" column: The rate applicable each year, applied from January 1, 2018 to December 31, 2022.

4. Symbol "*": Imported goods not entitled to the ACFTA rate at the corresponding time.

5. The "Non-Beneficiary Countries" column: Goods imported from countries that may have country name symbols (as provided for in Clause 2, Article 4 of this Decree) shall not apply the ACFTA rate specified in this Decree.

6. For goods subject to quota tariffs, the special preferential tariff rate applicable to the quantity of goods imported within the quota is detailed in the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area Goods Trade Agreement for the period 2018-2022 attached hereto. The tariff rate outside the quota shall be applied in accordance with the regulations of the Government at the time of importation. The annual quota volume for imported goods is as prescribed by the Ministry of Industry and Trade.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Goods subject to the ACFTA rate must meet the following conditions:

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

2. Imported from member countries of the ASEAN-China Free Trade Area Agreement, including the following countries:

a) Brunei Darussalam, symbol BN;

b) Kingdom of Cambodia, code KH;

c) Republic of Indonesia, symbol ID;

d) Lao People's Democratic Republic, code LA;

d) Malaysia, symbol MY;

e) Union of Myanmar, code MM;

g) Republic of the Philippines, symbol PH;

h) Republic of Singapore, code SG;

i) Kingdom of Thailand, code TH;

k) People's Republic of China, symbol CN;

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

3. Directly transported from the exporting country as provided for in Clause 2, Article 4 of this Decree into Vietnam as prescribed by the Ministry of Industry and Trade.

4. Complying with the provisions on the origin of goods in the ASEAN-China Free Trade Area Goods Trade Agreement, having a Certificate of Origin (C/O) Form E, in accordance with the current laws.

Article 5. Effective Date

1. This Decree takes effect from January 1, 2018.

2. Repeal Decree No. 128/2016/NĐ-CP dated September 1, 2016 of the Government on the issuance of the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area Goods Trade Agreement for the period 2016-2018.

Article 6. Responsibility for Implementation

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