Circular No. 161/2011/TT-BTC stipulates the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN Trade in Goods Agreement for the period 2012-2014, applicable to goods imported from ASEAN member countries.
핵심 사항
- The Ministry of Finance issues the ATIGA Special Preferential Import Tariff Schedule with tariff rates applicable from 2012 to 2014 based on the Harmonized System 2012.
- Imported goods must be listed in the Tariff Schedule and imported from ASEAN member countries to be eligible for the ATIGA tariff rate.
- The ATIGA tariff rate applies annually from January 1 to December 31 of each year from 2012 to 2014.
- Goods must be directly transported from the exporting country which is an ASEAN member and have a Certificate of Origin Form D.
- This Circular replaces Decision No. 36/2008/QD-BTC and Decision No. 73/2008/TT-BTC.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for businesses, enhancing trade between Vietnam and ASEAN countries.
- Negative impact: May cause difficulties in managing and controlling the origin of goods.
❓ 자주 묻는 질문
When does the ATIGA tariff rate apply?
The ATIGA tariff rate applies from January 1, 2012, to December 31, 2014, according to Article 3 of this Circular.
Which countries are members of ASEAN?
ASEAN member countries include: Brunei Darussalam; Kingdom of Cambodia; Republic of Indonesia; Lao People's Democratic Republic; Malaysia; Union of Myanmar; Republic of the Philippines; Republic of Singapore; Kingdom of Thailand; and Socialist Republic of Vietnam (excluding duty-free zones), according to Article 2 of this Circular.
What conditions must goods imported from ASEAN member countries meet to be eligible for the ATIGA tariff rate?
Goods imported from ASEAN member countries must be listed in the Tariff Schedule, directly transported from the exporting country, and accompanied by a Certificate of Origin Form D, according to Article 2 of this Circular.
For how many years is the ATIGA Tariff Schedule applied?
The ATIGA Tariff Schedule is applied from 2012 to 2014, according to Article 3 of this Circular.
Which decisions does this Circular replace?
This Circular replaces Decision No. 36/2008/QD-BTC and Decision No. 73/2008/TT-BTC, according to Article 3 of this Circular.
전문
CIRCULAR
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of
ASEAN Trade in Goods Agreement for the period 2012-2014
___________________________
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of the Law on Export Tax and Import Tax 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 the ASEAN Trade in Goods Agreement signed on February 26, 2009 at the 14th Summit Conference in Cha-am, Thailand between the member states of the Association of Southeast Asian Nations (ASEAN) and approved by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 1012/TTg-QHQT dated June 22, 2009;
The Ministry of Finance issues this Circular to promulgate the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN Trade in Goods Agreement as follows:
Article 1. Attached to this Circular is the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2012-2014 (the applicable tariff rate is abbreviated as ATIGA rate).
Where:
+ Column "Commodity Code" and Column "Commodity Description" are based on the Harmonized System 2012 and classified at the 8-digit level;
+ Column "ATIGA Rate (%)", the applicable tariff rate for each year is applied from January 1 to December 31 of that year, starting from 2012 until 2014.
Article 2. Imported goods must meet the following conditions to be eligible for the ATIGA rate:
1) They must belong to the Special Preferential Import Tariff Schedule issued together with this Circular;
2) They must be imported from ASEAN member countries into Vietnam, including the following countries:
- Brunei Darussalam;
- Kingdom of Cambodia;
- Republic of Indonesia;
- Lao People's Democratic Republic;
- Malaysia;
- Union of Myanmar;
- Republic of the Philippines;
- Republic of Singapore;
- Kingdom of Thailand;
- Socialist Republic of Vietnam (Goods from duty-free zones imported into the domestic market).
3) They must be directly transported from the exporting country which is a member of ASEAN as stipulated in Clause (2) of this Article to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade;
4) They must comply with the provisions on the origin of goods in the ASEAN Trade in Goods Agreement, accompanied by an ASEAN Certificate of Origin Model D (C/O Model D) in accordance with the regulations of the Ministry of Industry and Trade.
Article 3. This Circular takes effect from January 1, 2012 and replaces Decision No. 36/2008/QĐ-BTC dated June 12, 2008 of the Minister of Finance on the issuance of the Special Preferential Import Tariff Schedule CEPT/AFTA for the period 2008-2013 and Decision No. 73/2008/TT-BTC dated September 5, 2008 of the Minister of Finance amending Decision No. 36/2008/BTC dated June 12, 2008 of the Minister of Finance.
DEPUTY MINISTER
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