Decree No. 154/2017/NĐ-CP on the preferential import tariff for special treatment of Vietnam to implement the Free Trade Agreement between Vietnam and Chile for the period 2018-2022.

DECREE

Special Preferential Import Tariff Schedule for Vietnam to implement

the Free Trade Agreement between Vietnam and Chile

for the period 2018 - 2022

                                                                                     -----------------------------------

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 the Law on International Treaties dated April 9, 2016;

To implement the Free Trade Agreement between Vietnam and Chile which became effective from January 1, 2014;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between Vietnam and Chile for the period 2018 - 2022.

Article 1. Scope of Regulation

This Decree stipulates the special preferential import tariff rates of Vietnam to implement the Free Trade Agreement between Vietnam and Chile for the period 2018 - 2022 and the conditions for enjoying such special preferential 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, customs officers.

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

Article 3. Special Preferential Import Tariff Schedule

Attached herewith is the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between Vietnam and Chile for the period 2018 - 2022 (the special preferential import tariff rate referred to hereinafter as the VCFTA rate).

1. The notes and general rules explaining the classification of goods shall be implemented based on the Vietnamese 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 Goods Classification List and detailed at the 8-digit or 10-digit level.

3. The "VCFTA Rate (%)" column: The rate applicable for different periods includes:

a) 01/01/2018 - 31/12/2018: The rate applicable from January 1, 2018 to December 31, 2018;

b) 01/01/2019 - 31/12/2019: The rate applicable from January 1, 2019 to December 31, 2019;

c) 01/01/2020 - 31/12/2020: The rate applicable from January 1, 2020 to December 31, 2020;

d) 01/01/2021 - 31/12/2021: The rate applicable from January 1, 2021 to December 31, 2021;

đ) 01/01/2022 - 31/12/2022: The rate applicable from January 1, 2022 to December 31, 2022.

4. Symbol "*": Imported goods not eligible for the VCFTA rate at the corresponding time.

5. For imported goods subject to quota tariffs, the special preferential import tariff rate applicable to the quantity of imported goods within the quota is detailed in the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between Vietnam and Chile for the period 2018 - 2022 attached herewith. 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 regulated by the Ministry of Industry and Trade.

Article 4. Conditions for applying the special preferential import tariff rate

Imported goods must meet the following conditions to be eligible for the VCFTA rate:         

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

2. Imported from Chile into Vietnam.

3. Directly transported from Chile into Vietnam as specified by the Ministry of Industry and Trade.

4. Comply with the provisions on the origin of goods in the Free Trade Agreement between Vietnam and Chile, having a Certificate of Origin (C/O) form VC, in accordance with current laws.

Article 5. Goods from Vietnam's Duty-Free Zones

Goods from Vietnam's duty-free zones (including processed goods) imported into the domestic market to be eligible for the VCFTA rate must comply with the conditions stipulated in Clause 1, Article 4 of this Decree and have a Certificate of Origin (C/O) form VC in accordance with current laws.

Article 6. Effectiveness

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

2. Repeal Decree No. 132/2016/NĐ-CP dated September 1, 2016 of the Government promulgating the Special Preferential Import Tariff Schedule of Vietnam to implement the Free Trade Agreement between Vietnam and Chile for the period 2016 - 2018.

Article 7. Responsibility for Implementation

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