Circular No. 169/2014/TT-BTC Issuing the Special Preferential Import Tariff Schedule of Vietnam to Implement the ASEAN-India Trade in Goods Agreement for the Period 2015-2018

CIRCULAR

BIMPLEMENTATION BSpecial Preferential Import Tariff for Vstrict N |||am to implement Hthe Free TASEAN-India Trade in Goods Agreement ẤFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. 3. Amend Clause 3 Article 2 as follows:Period 2015-2018

_______________________

Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;No. 45/2005/QH11;1Pursuant to Decision No. 1092/NQ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Tax and Import Tax;

Pursuant to DecreeNo. 87/201Pursuant to the ASEAN-India Trade in Goods Agreement signed on August 13, 2009 in Thailand, approved by the Prime Minister of the Socialist Republic of Vietnam through Circular No. 2464/QD-TTg dated December 10, 2009;1At the proposal of the Director of the Cooperation Department number The Minister of Finance issues this Circular to promulgate the Special Preferential Import Tariff of Vietnam for implementing the ASEAN-India Trade in Goods Agreement during the period 2015-2018.

/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;15/201Pursuant to the ASEAN Customs Agreement signed in Phnom Penh on March 30, 2012;

This Circular annexes the Special Preferential Import Tariff of Vietnam for implementing the ASEAN-India Trade in Goods Agreement during the period 2015-2018 (the special preferential tariff rate hereinafter referred to as AIFTA rate). Other protection scopes 1. The "Commodity Code" column and the "Description of Goods" column are based on the Harmonized System of the ASEAN Customs Nomenclature 2012 and classified according to the 8-digit or 10-digit code level.to 2. The "AIFTA Rate (%)" column: the applicable tariff rate for each year, applied from January 1 to December 31 of that year, starting from 2015 until 2018.intention Symbol "*": goods imported are not eligible for the special preferential tariff rate AIFTA at the corresponding time.

Conditions for goods imported to be subject to the AIFTA rateand guide, manage, inspect activities between the proposal of the Minister of Planning and Investment;

Goods imported must meet all of the following conditions to be eligible for the AIFTA tax rate:

Article 1. 1. Belong to the Special Preferential Import Tariff promulgated with this Circular.

Country name symbol

Brunei Darussalam

Kingdom of Cambodia

Article 2. Republic of Indonesia

Lao People's Democratic Republic

Malaysia

2. Imported into Vietnam from member countries of the ASEAN-India Trade in Goods Agreement, including the following countries:

3. To be 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. To comply with the provisions on the origin of goods under the ASEAN-India Trade Agreement, having an ASEAN-India Certificate of Origin (C/O - Form AI) as prescribed by the Ministry of Industry and Trade.

Article 3. Effectiveness

This Circular takes effect from January 1, 2015, and replaces Circular No. 45/2012/TT-BTC dated March 16, 2012, issued by the Minister of Finance on the issuance of the Special Preferential Tariff Schedule of Vietnam for implementing the ASEAN-India Free Trade Agreement for the period 2012-2014. Any difficulties or issues encountered during implementation should be promptly reported to the Ministry of Finance for supplementary guidance as necessary./.