Circular No. 162/2013/TT-BTC issues the Special Preferential Import Tariff Schedule of Vietnam for implementing the Vietnam-Chile Free Trade Agreement for the period 2014-2016. This document stipulates the tariff rates applicable to goods imported from Chile into Vietnam and the conditions for enjoying preferential tariffs.
适用范围
Importers of goods from Chile into Vietnam, customs authorities
要点
- Goods imported from Chile into Vietnam must be included in the Special Preferential Import Tariff Schedule issued together with this Circular (Article 2)
- The tariff rate applied each year, from January 1 to December 31 of that year (Article 1)
- Goods must be directly transported from Chile to Vietnam in accordance with the regulations of the Ministry of Industry and Trade (Article 2)
- A Certificate of Origin for Vietnam-Chile goods is required to enjoy preferential tariffs (Articles 2 and 3)
- Goods processed in free zones and imported into the domestic market must also comply with the conditions specified in Clause 1 of Article 2 and have a Certificate of Origin for Vietnam-Chile goods in accordance with the regulations of the Ministry of Industry and Trade (Article 3)
🌐 本文件的社会影响
- Helps reduce import costs for businesses, promoting bilateral trade between Vietnam and Chile
- Strengthen economic and trade relations between the two countries
- Requirements for certificates of origin may cause difficulties for some small businesses unfamiliar with the regulations
❓ 常见问题
How are preferential tariff rates applied to goods imported from Chile into Vietnam?
Preferential tariff rates are applied according to the Special Preferential Import Tariff Schedule issued together with this Circular, with specific rates for each year.
Can goods from free zones imported into the domestic market enjoy preferential tariff rates?
Yes, but they must comply with the conditions specified in Clause 1 of Article 2 of this Circular and have a Certificate of Origin for Vietnam-Chile goods in accordance with the regulations of the Ministry of Industry and Trade.
What conditions must goods imported from Chile into Vietnam meet?
They must be listed in the Special Preferential Tariff Schedule, directly transported from Chile to Vietnam, and have a Certificate of Origin for Vietnam-Chile goods.
When does this Circular take effect?
This Circular takes effect from January 1, 2014.
What should businesses do to enjoy preferential tariff rates under this Circular?
Ensure that imported goods are listed in the Special Preferential Tariff Schedule, have a Certificate of Origin for Vietnam-Chile goods, and comply with other conditions stipulated in this Circular.
全文
CIRCULAR
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of
Vietnam-Chile Free Trade Agreement for the period 2014-2016
_______________________
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;
To implement the Free Trade Agreement between the Government of the Socialist Republic of Vietnam (hereinafter referred to as Vietnam) and the Government of the Republic of Chile (hereinafter referred to as Chile), signed on November 11, 2011, in Honolulu, United States, and approved by the Prime Minister of the Socialist Republic of Vietnam through Decision No. 135/QĐ-TTg dated February 2, 2012;
At the proposal of the Director of the International Cooperation Department;
The Minister of Finance issues this Circular on the Special Preferential Import Tariff Schedule of Vietnam to implement the Vietnam-Chile Free Trade Agreement as follows:
Article 1. Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam to implement the Vietnam-Chile Free Trade Agreement for the period 2014-2016 (the applicable tariff rate is abbreviated as the VCFTA rate).
+ Column "Commodity Code" and Column "Description of Goods" are based on the Harmonized System of Tariff Nomenclature of the Association of Southeast Asian Nations 2012 (AHTN 2012) and classified at the 8-digit level;
+ Column "VCFTA Rate (%)", the applicable tariff rate for each year, from January 1 to December 31 of that year;
Article 2. Imported goods must meet the following conditions to be eligible for the VCFTA rate:
1) They must belong to the Special Preferential Import Tariff Schedule issued together with this Circular.
2) Imported from Chile into Vietnam;
3) Directly transported from Chile to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade;
4) Comply with the Vietnam-Chile rules of origin, and have a Certificate of Origin for Vietnam-Chile goods (abbreviated as Form VC) in accordance with the regulations of the Ministry of Industry and Trade.
Article 3. Goods from duty-free zones (including processed goods) imported into the domestic market to be eligible for the VCFTA rate must comply with the conditions stipulated in Clause 1, Article 2 of this Circular and have a Certificate of Origin for Vietnam-Chile goods in accordance with the regulations of the Ministry of Industry and Trade.
Article 4. This Circular takes effect from January 1, 2014./.
DEPUTY MINISTER
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