Decree No. 160/2017/ND-CP promulgates the Special Preferential Import Tariff Schedule of Vietnam to implement the Comprehensive Economic Partnership Agreement between ASEAN and Japan for the period from 2018 to 2022.

DECREE

Tariff Schedule for Special Preferential Import Tax Rates of Vietnam
to implement the Comprehensive Economic Partnership Agreement
ASEAN - Japan for the period 2018 - 2023

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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 Treaties dated April 9, 2016;

To implement the Agreement Comprehensive Economic Partnershipbetween the Association of Southeast Asian Nations (ASEAN) and Japan which entered into force on December 1, 2008;

At the proposal of the Minister of Finance;

The Government promulgates Decree on the Preferential Import Tariff Schedule of Vietnam to implement the Agreement Comprehensive Economic Partnership - ASEAN Japan

Article 1. Scope of Regulation

for the period 2018 - 2023.

Article 2. Applicability

This Decree stipulates the preferential import tariff rates of Vietnam to implement the Comprehensive Economic Partnership Agreement between ASEAN and Japan for the period 2018 - 2023 and the conditions for enjoying the preferential import tariff rates under this Agreement.

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

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

Attached hereto is the Preferential Import Tariff Schedule of Vietnam to implement the Comprehensive Economic Partnership Agreement between ASEAN and Japan for the period 2018 - 2023 (the preferential import tariff rates referred to hereinafter are called AJCEP rates).

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

3. Column "AJCEP Rate (%)": The applicable rates for different periods include:

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

a) 01/01/2018 - 31/03/2018: The rate applicable from January 1, 2018 to March 31, 2018;

b) 01/04/2018 - 31/03/2019: The rate applicable from April 1, 2018 to March 31, 2019;

c) 01/04/2019 - 31/03/2020: The rate applicable from April 1, 2019 to March 31, 2020;

d) 01/04/2020 - 31/03/2021: The rate applicable from April 1, 2020 to March 31, 2021;

đ) 01/04/2021 - 31/03/2022: The rate applicable from April 1, 2021 to March 31, 2022;

4. Symbol "*": Products imported at the corresponding time point are not eligible for the AJCEP rate.

e) 01/04/2022 - 31/03/2023: The rate applicable from April 1, 2022 to March 31, 2023.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Imported goods subject to the AJCEP tariff rate must meet the following conditions:

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

5. For imported goods subject to quota tariffs, the preferential import tariff rate applicable to the quantity of imported goods within the quota is detailed in the Preferential Import Tariff Schedule of Vietnam to implement the Comprehensive Economic Partnership Agreement between ASEAN and Japan for the period 2018 - 2023 attached hereto. The tariff 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.

a) Brunei Darussalam;

b) Kingdom of Cambodia;

c) Republic of Indonesia;

d) Lao People's Democratic Republic;

d) Malaysia;

e) Union of Myanmar;

2. Imported from member countries of the Comprehensive Economic Partnership Agreement between ASEAN and Japan, including the following countries:

h) Republic of Singapore;

i) Kingdom of Thailand;

g) Republic of the Philippines;

k) Japan;

l) 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.

Article 5. Effective Date

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

4. Comply with the provisions on the origin of goods in the Comprehensive Economic Partnership Agreement between ASEAN and Japan, having a Certificate of Origin (C/O) Model AJ, in accordance with the current laws.

Article 6. Responsibility for Implementation

2. Repeal Decree No. 133/2016/NĐ-CP dated September 1, 2016 of the Government promulgating the Preferential Import Tariff Schedule of Vietnam to implement the Comprehensive Economic Partnership Agreement between ASEAN and Japan for the period 2016 - 2019.