This Circular issues the special preferential import tariff schedule of Vietnam for implementing the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) Phase 2015-2018, applicable to goods from member countries. The special preferential tariff rates shall be applied from January 1, 2015.
적용 범위
Enterprises importing goods from the member countries of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA).
핵심 사항
- Enterprises are entitled to apply the AANZFTA special preferential tariff rate (%) for each year from 2015 to 2018, depending on the imported goods.
- must meet all conditions to be eligible for the application of the special preferential tariff rate, including being listed in the tariff schedule and imported from a member country of the Agreement.
- Goods must be directly transported from the exporting country to Vietnam in accordance with the regulations of the Ministry of Industry and Trade.
- Satisfy the provisions on the origin of goods under the Agreement and have a Certificate of Origin AANZ.
- This Circular replaces Circular No. 44/2012/TT-BTC and Circular No. 63/2012/TT-BTC from January 1, 2015.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs, strengthening trade between Vietnam and member countries.
- Negative impact: Enterprises must comply with the provisions on the origin of goods and direct transportation, which may pose difficulties in implementation.
❓ 자주 묻는 질문
What goods are subject to the AANZFTA special preferential tariff rate?
The AANZFTA special preferential tariff rate applies to goods listed in the special preferential import tariff schedule issued together with this Circular.
What conditions must enterprises meet to be eligible for the special preferential tariff rate?
Enterprises must import goods from member countries of the Agreement and directly transport the goods to Vietnam, while satisfying the provisions on the origin of goods.
For how many years will the AANZFTA tariff rate be applied?
The AANZFTA tariff rate will be applied from 2015 to the end of 2018.
Is there a quota limit based on the general quota level?
Yes, the quantity of import quotas is specified in Appendix I accompanying the special preferential import tariff schedule.
Which circulars does this replace?
This Circular replaces Circular No. 44/2012/TT-BTC and Circular No. 63/2012/TT-BTC from January 1, 2015.
전문
CIRCULAR
Issuing the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Australia-New Zealand Free Trade Agreement for the period 2015-2018
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 the ASEAN-Australia-New Zealand Trade in Goods Agreement signed on February 27, 2009 in Thailand and approved by the Prime Minister of the Socialist Republic of Vietnam through Decision No. 1042/TTg-QHQT dated June 24, 2009;
________________
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
The Minister of Finance issues this Circular to issue the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Australia-New Zealand Trade in Goods Agreement for the period 2015-2018.
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;
Attached herewith is the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Australia-New Zealand Trade in Goods Agreement for the period 2015-2018 (the special preferential tariff rate hereinafter referred to as the AANZFTA rate).
The Minister of Justice issues this Circular to revoke
The groups of goods and import tariff rates outside quotas to implement the ASEAN-Australia-New Zealand Trade in Goods Agreement for the period 2015-2018 are specified in Appendix I attached to this Special Preferential Import Tariff Schedule. The quantity of quota imports under the general quota level shall be implemented in accordance with the regulations of the Ministry of Industry and Trade.
Article 1. Column "Goods Code" and column "Description of Goods" are based on the Harmonized System of Integrated Tariff of ASEAN 2012 (AHTN2012) and classified according to the 8-digit code level.
Column "AANZFTA Rate (%)": the applicable tariff rate for each year from January 1 to December 31 of that year, starting from 2015 until the end of 2018.
1. Column "Goods Code" and column "Description of Goods" are established based on the Harmonized System of Integrated Tariff of ASEAN 2012 (AHTN2012) and classified according to the 8-digit code level.
2. Column "AANZFTA Rate (%)": the applicable tariff rate for each year from January 1 to December 31 of that year, starting from 2015 until the end of 2018.
Symbol "*": imported goods are not entitled to the special preferential tariff rate AANZFTA at the corresponding time.
Article 2. Conditions for imported goods to apply the AANZFTA rate
Imported goods to apply the AANZFTA rate must meet the following conditions:
1. Belonging to the Special Preferential Import Tariff Schedule issued together with this Circular.
2. Imported into Vietnam from member countries of the ASEAN-Australia-New Zealand Trade in Goods Agreement, 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;
- New Zealand;
- 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. Complying with the provisions on the origin of goods in the ASEAN-Australia-New Zealand Trade in Goods Agreement, having an ASEAN-Australia-New Zealand Certificate of Origin (abbreviated as Form AANZ) in accordance with the regulations of the Ministry of Industry and Trade.
Article 3. Effectiveness
This Circular takes effect from January 1, 2015 and replaces Circular No. 44/2012/TT-BTC dated March 16, 2012 of the Minister of Finance on issuing the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Australia-New Zealand Trade in Goods Agreement for the period 2012-2014 and Circular No. 63/2012/TT-BTC dated April 23, 2012 of the Ministry of Finance on amending the special preferential tariff rates for certain groups of goods in the Special Preferential Import Tariff Schedules. During the implementation process, if there are difficulties or obstacles, please report them promptly so that the Ministry of Finance can provide guidance and supplements accordingly./.
DEPUTY MINISTER
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