Decree No. 156/2017/ND-CP on the Preferential Import Tariff Schedule for Special Treatment of Vietnam to Implement the ASEAN Trade in Goods Agreement for the period 2018-2022

DECREE

Tariff Schedule for Preferential Import Duties of Vietnam to Implement the ASEAN Trade in Goods Agreement for the Period 2018-2022Pursuant to the Law on International Treaties dated April 9, 2016;

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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;

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

The Government hereby promulgates the Decree on the Tariff Schedule for Preferential Import Duties of Vietnam to Implement the ASEAN Trade in Goods Agreement for the Period 2018-2022.This Decree stipulates the preferential import duty rates of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2018-2022 and the conditions for benefiting from these preferential import duty rates under this Agreement.

At the proposal of the Minister of Finance;

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.Attached hereto is the Tariff Schedule for Preferential Import Duties of Vietnam to Implement the ASEAN Trade in Goods Agreement for the Period 2018-2022 (hereinafter referred to as ATIGA rates).

Article 1. Scope of Regulation

1. Notes and general rules explaining the classification of goods shall be implemented based on the Vietnamese Export and Import Goods Classification List, which is based on the Harmonized System of Description and Coding of Goods of the World Customs Organization.

Article 2. Applicability

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 eight-digit coding level.

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

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

5. For goods imported under quota tariff regimes, the preferential import duty rate applicable to the quantity of goods imported within the quota is detailed in the Tariff Schedule for Preferential Import Duties of Vietnam to Implement the ASEAN Trade in Goods Agreement for the Period 2018-2022 attached hereto. The import duty 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.

g) The Republic of the Philippines;

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

4. Symbol "*": Goods imported are not eligible for the ATIGA rate at the corresponding time.

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

Article 4. Conditions for applying the Special Preferential Tariff Rate

Goods imported must meet the following conditions to be subject to the ATIGA rate:

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

2. 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;

d) Malaysia;

e) Union of Myanmar;

4. Complying with the provisions on the origin of goods in the ASEAN Trade in Goods Agreement, having a Certificate of Origin (C/O) Form D, as prescribed by current laws.

h) Republic of Singapore;

i) Kingdom of Thailand;

2. Repeal Decree No. 129/2016/NĐ-CP dated September 1, 2016 of the Government promulgating the Tariff Schedule for Preferential Import Duties of Vietnam to Implement the ASEAN Trade in Goods Agreement for the Period 2016-2018.

Ministers, Heads of ministerial-level agencies, Heads of central government agencies, Chairpersons of People's Committees of provinces and centrally governed cities, and related organizations and individuals are responsible for implementing this Decree./.

4. Comply with the origin requirements for goods under the ASEAN Trade in Goods Agreement, having a Certificate of Origin (CO) Form D, in accordance with current legal provisions.

Article 5. Effective Date

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

2. Repeal Decree No. 129/2016/NĐ-CP dated September 1, 2016, issued by the Government on the Special Preferential Tariff Schedule of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2016-2018.

Article 6. Responsibility for Implementation

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