Decree No. 158/2017/ND-CP stipulates the preferential special import tax rate of Vietnam to implement the ASEAN-Australia-New Zealand Free Trade Agreement for the period 2018-2022, issued by the Government.

DECREE

SPECIAL PREFERENTIAL IMPORT DUTY TARIFF OF VIETNAM TO IMPLEMENT THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA AGREEMENT 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 ASEAN-Australia-New Zealand Free Trade Area Agreement which became effective from January 1, 2010;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on the Special Preferential Import Duty Tariff of Vietnam to implement the Agreement for the Establishment of the ASEAN-Australia-New Zealand Free Trade Area for the period 2018-2022.

Article 1. Scope of Regulation

This Decree stipulates the special preferential import duty rates of Vietnam to implement the Agreement for the Establishment of the ASEAN-Australia-New Zealand Free Trade Area for the period 2018-2022 and the conditions for enjoying such special preferential import duty rates under the 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

This Decree annexes the Special Preferential Import Duty Tariff of Vietnam (hereinafter referred to as the AANZFTA rate) and the List of Goods Subject to Import Duty Rates Outside Quotas of Vietnam to implement the Agreement for the Establishment of the ASEAN-Australia-New Zealand Free Trade Area for the period 2018-2022.

1. The explanatory notes and general rules for interpreting 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.

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

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

4. The symbol "*": Imported goods are not eligible for the AANZFTA rate at the corresponding time.

5. For imported goods subject to quota tariffs, the special preferential import duty rate applicable to the quantity of imported goods within the quota tariff is detailed in the Special Preferential Import Duty Tariff of Vietnam to implement the Agreement for the Establishment of the ASEAN-Australia-New Zealand Free Trade Area for the period 2018-2022, attached to this Decree. The import duty rate outside quotas is applied according to the List of Goods Subject to Import Duty Rates Outside Quotas of Vietnam to implement the Agreement, with the annual quota tariff quantity as prescribed 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 eligible for the AANZFTA rate:

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-Australia-New Zealand Free Trade Area 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;

g) The Republic of the Philippines;

h) Republic of Singapore;

i) Kingdom of Thailand;

k) Australia;

l) New Zealand;

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

3. Directly transported from the exporting country as stipulated 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 Agreement for the Establishment of the ASEAN-Australia-New Zealand Free Trade Area, having a Certificate of Origin (C/O) Model AANZ, in accordance with the current laws.

Article 5. Effective Date

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

2. Repeals Decree No. 127/2016/NĐ-CP dated September 1, 2016 of the Government promulgating the Special Preferential Import Duty Tariff of Vietnam to implement the Agreement for the Establishment of the ASEAN-Australia-New Zealand Free Trade Area for the period 2016-2018.

Article 6. Responsibility for Implementation

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

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