Circular No. 165/2014/TT-BTC stipulates the special preferential import tariff of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2015-2018, applicable from 2015 to 2018 for goods imported from ASEAN member countries.
Scope of application
Enterprises and individuals importing goods from ASEAN member countries into Vietnam.
Key points
- Enterprises/persons importing goods from ASEAN countries into Vietnam → shall be subject to the special preferential tariff rates (ATIGA %) for each year from 2015 to 2018, depending on the commodity code.
- Commodity code and description of goods → based on the Harmonized System of Tariff Nomenclature of ASEAN (AHTN 2012) with an 8-digit level.
- Conditions for applying the ATIGA rate: The goods must be included in the Special Preferential Import Tariff Schedule, imported from ASEAN member countries, directly transported to Vietnam, and accompanied by a Certificate of Origin (C/O) Form D.
- Effective date of implementation → from January 1, 2015, replacing Circular No. 161/2011/TT-BTC.
- If encountering difficulties/obstacles → enterprises/persons may reflect them to the Ministry of Finance for supplementary guidance.
🌐 Social impact of this document
- Positive impact: Reducing import costs of goods from ASEAN countries, enhancing trade between Vietnam and other countries in the region.
- Negative impact: Requires investment in the system for managing the origin of goods to ensure compliance with the requirements of C/O Form D.
❓ Frequently asked questions
When are the ATIGA rates (%) applied for each year?
The ATIGA rates (%) are applied from January 1 to December 31 of each year, starting from 2015 to 2018.
What conditions must enterprises/persons meet to apply the ATIGA rate?
To apply the ATIGA rate, the goods must be included in the Special Preferential Import Tariff Schedule, imported from ASEAN member countries, directly transported to Vietnam, and accompanied by a Certificate of Origin (C/O) Form D.
On what basis is the Special Preferential Import Tariff Schedule issued along with this Circular?
The Special Preferential Import Tariff Schedule is based on the Harmonized System of Tariff Nomenclature of ASEAN (AHTN 2012) with an 8-digit level.
When does this Circular take effect?
This Circular takes effect from January 1, 2015, replacing Circular No. 161/2011/TT-BTC.
What should enterprises/persons pay attention to when applying the ATIGA rate?
Enterprises/persons must ensure that the imported goods are included in the Special Preferential Import Tariff Schedule, imported from ASEAN member countries, directly transported to Vietnam, and accompanied by a Certificate of Origin (C/O) Form D.
Full text
CIRCULAR
Issuing the Special Preferential Import Tariff Schedule of Vietnamto implement the ASEAN Trade in Goods Agreement for the period 2015-2018
__________________
Pursuant to the Law on Export Tax and 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;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating 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 through Decision No. 102/TTg-QHQT dated June 22, 2009;
The Minister of Justice issues this Circular to revoke
The Minister of Finance issues this Circular to issue the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2015-2018.
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 2015-2018 (the special preferential export tax rate hereinafter referred to as the ATIGA rate)
1. The columns "Commodity Code" and "Description of Goods" are based on the Harmonized System of Integrated Tariffs of ASEAN (AHTN 2012) and classified according to the 8-digit code level.
2. The column "ATIGA Rate (%)": the applicable tariff rate for each year, applied from January 1 to December 31 of that year, starting from 2015 until 2018.
Symbol "*": imported goods are not eligible for the special preferential tariff rate ATIGA at the corresponding time.
Article 2. Conditions for imported goods to be subject to the ATIGA rate
Imported goods must meet the following conditions to be subject to the ATIGA tax rate:
1. Included in the Special Preferential Import Tariff Schedule issued with this Circular.
2. Imported into Vietnam from ASEAN member countries, including the following countries:
- Brunei Darussalam;
- Kingdom of Cambodia;
- Republic of Indonesia;
- Lao People's Democratic Republic;
- Malaysia;
- Union of Myanmar;
- Philippines;
- Singapore;
- Kingdom of Thailand;
- Socialist Republic of Vietnam (Goods from duty-free zones imported into the domestic market).
3. Directly transported from the exporting country specified in Clause 2 of this Article to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade.
4. Comply with the provisions on the origin of goods in the ASEAN Trade in Goods Agreement, having 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. Effectiveness
This Circular takes effect from January 1, 2015, replacing Circular No. 161/2011/TT-BTC dated November 17, 2011 of the Minister of Finance on issuing the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2012-2014. Any difficulties or obstacles during implementation should be reported promptly so that the Ministry of Finance can provide supplementary guidance as appropriate./.
DEPUTY MINISTER
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