Circular No. 158/2009/TT-BTC stipulates the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Vietnam-Japan Economic Partnership Agreement for the period 2009-2012, applicable to goods imported from Japan into Vietnam.
适用范围
Customs authorities and enterprises importing from Japan into Vietnam.
要点
- Enterprises importing from Japan → shall be subject to special preferential tariff rates (VJEPA) for different periods: October 1, 2009-March 31, 2010, April 1, 2010-March 31, 2011, April 1, 2011-March 31, 2012.
- Goods imported from Japan → must fall within the Special Preferential Import Tariff Schedule issued together with this Circular.
- Goods imported from Japan → must be directly transported from Japan to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade.
- Goods imported from Japan → must comply with the Vietnam-Japan rules of origin and have a Certificate of Origin in the VJ format.
- This Circular takes effect from October 1, 2009.
🌐 本文件的社会影响
- Positive impact: Enterprises importing from Japan will benefit from preferential tariff rates, reducing import costs.
- Negative impact: Time is required for enterprises and customs authorities to adapt to new rules of origin.
❓ 常见问题
Which enterprises are eligible for the special preferential tariff rate?
Enterprises importing from Japan into Vietnam.
What specific rates does the special preferential tariff rate (VJEPA) include?
The VJEPA preferential tariff rate applies for different periods: October 1, 2009-March 31, 2010, April 1, 2010-March 31, 2011, April 1, 2011-March 31, 2012.
What conditions must goods imported from Japan meet to be eligible for preferential tariff rates?
Goods must fall within the Special Preferential Import Tariff Schedule, be directly transported from Japan to Vietnam, and comply with the rules of origin.
What is the Certificate of Origin in the VJ format?
This is a Certificate of Origin as prescribed by the Ministry of Industry and Trade, which is required to apply the special preferential tariff rate.
When does this Circular take effect?
This Circular takes effect from October 1, 2009.
全文
CIRCULAR
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of
the Vietnam-Japan Economic Partnership Agreement for the period 2009-2012
__________________________
Pursuant to the Vietnam-Japan Economic Partnership Agreement signed on December 25, 2008, in Japan, and approved by the Prime Minister of the Socialist Republic of Vietnam through Decision No. 57/2009/QĐ-TTg dated April 16, 2009;
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005, of the Government detailing the implementation of the Law on Export Duties and Import Duties;
The Ministry of Finance issues this Circular on the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Vietnam-Japan Economic Partnership Agreement as follows:
Article 1. Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Vietnam-Japan Economic Partnership Agreement for the period 2009-2012 (the applicable tariff rate is abbreviated as VJEPA rate).
+ Column "Commodity Code" and Column "Description of Goods" are based on HS 2007, AHTN 2007, and classified at the 12-digit level;
+ Column "VJEPA Rate": the applicable rates for different periods include:
- October 1, 2009 to March 31, 2010: the rate applicable from October 1, 2009 to March 31, 2010;
- April 1, 2010 to March 31, 2011: the rate applicable from April 1, 2010 to March 31, 2011;
- April 1, 2011 to March 31, 2012: the rate applicable from April 1, 2011 to March 31, 2012.
Article 2. Imported goods must meet the following conditions to be eligible for the VJEPA rate:
a) They must be listed in the Special Preferential Import Tariff Schedule issued with this Circular.
b) They must be imported from Japan into Vietnam;
c) They must be directly transported from Japan to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade;
d) They must comply with the Vietnam-Japan rules of origin and have a Certificate of Origin (abbreviated as VJ CO) according to the regulations of the Ministry of Industry and Trade.
Article 3. This Circular takes effect and applies to import customs declarations registered with Customs Authorities from October 1, 2009. Any difficulties encountered during its implementation should be reported promptly so that the Ministry of Finance can provide supplementary guidance as necessary./.
DEPUTY MINISTER
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