Decree No. 159/2017/ND-CP on the Special Preferential Import Tariff for Vietnam to Implement the ASEAN-India Trade in Goods Agreement for the Period 2018-2022

DECREE

Tariff for Import Duties with Special Preferential Treatment of Vietnam
to Implement the ASEAN-India Trade in Goods 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 the Law on International Treaties dated April 9, 2016;

To implement the Trade in Goods Agreement between the Association of Southeast Asian Nations (ASEAN) and the Republic of India (India), which took effect on June 1, 2010;

At the proposal of the Minister of Finance;

The Government issues this Decree on the Tariff for Import Duties with Special Preferential Treatment of Vietnam to Implement the ASEAN-India Trade in Goods Agreement for the Period 2018-2022.

Article 1. Scope of Regulation

This Decree stipulates the rates of special preferential import duties to implement the ASEAN-India Trade in Goods Agreement under the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and India for the Period 2018-2022 and the conditions for enjoying such special preferential import duty 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 Tariff for Import Duties with Special Preferential Treatment of Vietnam to Implement the ASEAN-India Trade in Goods Agreement for the Period 2018-2022 (the special preferential import duty rates referred to hereinafter as AIFTA rates).

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

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

3. Column "AIFTA Rate (%)": Rates applicable for different periods include:

a) 01/01/2018 - 30/12/2018: Rates applicable from January 1, 2018 to December 31, 2018;

b) 31/12/2018 - 31/12/2019: Rates applicable from December 31, 2018 to December 31, 2019;

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

d) 01/01/2021 - 30/12/2021: Rates applicable from January 1, 2021 to December 30, 2021;

đ) 31/12/2021 - 30/12/2022: Rates applicable from December 31, 2021 to December 30, 2022.

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

5. For imported goods subject to tariff quotas, the rate of special preferential import duties applicable to the quantity of imported goods within the tariff quota is detailed in the Tariff for Import Duties with Special Preferential Treatment of Vietnam to Implement the ASEAN-India Trade in Goods Agreement for the Period 2018-2022 issued herein. The rate of import duties 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.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Imported goods subject to the AIFTA 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 into Vietnam from member countries of the ASEAN-India 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;

Republic of the Philippines;

h) Republic of Singapore;

i) Kingdom of Thailand;

Republic of India;

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

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

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

Article 5. Effective Date

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

2. Repeal Decree No. 126/2016/NĐ-CP dated September 1, 2016 of the Government on the Tariff for Import Duties with Special Preferential Treatment of Vietnam to Implement the ASEAN-India Trade in Goods 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 directly under the Central Government, relevant organizations, and individuals are responsible for implementing this Decree./.