This Decision sets forth the import tariff rate for flat panel Trinitron lamps under the AICO structure applicable to Vietronics Tan Binh Company when importing from Singapore. The tariff rate is 5%, which may be lower if otherwise provided in the Preferential Tariff Schedule or the ASEAN Framework Agreement on Goods (CEPT).
적용 범위
Vietronics Tan Binh Company of Vietnam imports flat panel Trinitron lamps from Sony Electronics (Singapore) Pte. Ltd. under the AICO structure.
핵심 사항
- Vietronics Tan Binh Company enjoys an import tariff rate of 5% for flat panel Trinitron lamps imported from Singapore under the AICO structure, unless otherwise provided in the Preferential Tariff Schedule or the ASEAN Framework Agreement on Goods (CEPT).
- Upon importation, the company must present the AICO Product Certificate and the Singapore Model D Export Certificate.
- The quantity of flat panel Trinitron lamps enjoying the 5% tariff rate shall be implemented in accordance with the regulations of the Ministry of Industry.
- In case of misuse by enterprises, the Ministry of Industry shall notify the General Department of Customs to recover taxes and impose penalties as prescribed.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing the burden of import costs for enterprises, thereby enhancing the competitiveness of domestic products.
- Negative impact: It may cause difficulties for enterprises not under the AICO structure in importing this product.
❓ 자주 묻는 질문
What import tariff rate does Vietronics Tan Binh Company enjoy?
Vietronics Tan Binh Company enjoys an import tariff rate of 5% for flat panel Trinitron lamps imported from Singapore under the AICO structure.
What certificates must the company present?
The company must present the AICO Product Certificate No. Sony/2000/2 issued by the ASEAN Secretariat and the Singapore Model D Export Certificate.
By how much can the import tariff rate be lower?
If otherwise provided in the Preferential Tariff Schedule or the ASEAN Framework Agreement on Goods (CEPT), the import tariff rate may be lower than 5%.
Which entity is responsible for managing the AICO structure?
This Decision does not specify the organization responsible for managing the AICO structure, but it is implemented according to Decision No. 07/1998/QĐ-BCN of the Ministry of Industry.
Which entity is responsible for recovering taxes and imposing penalties?
In case of misuse by enterprises, the Ministry of Industry shall notify the General Department of Customs to direct local customs authorities to recover taxes and impose penalties as prescribed.
전문
DECISION OF THE MINISTER OF FINANCE
Regarding the rate of import tax for flat panel Trinitron lamps under the AICO structure
Pursuant to the Prime Minister's opinions in Circulars No. 1896/VPUB dated April 22, 1996 on the ASEAN Industrial Cooperation Agreement; Circular No. 1746/VPCP-TCQT dated May 5, 2000 on the establishment of the AICO structure; and Circular No. 3186/CV-HTQT dated August 16, 2000 on the implementation of the AICO structure issued by Sony;
THE MINISTER OF FINANCE
Pursuant to Article 4 of the Law on Export Tax and Import Tax which was adopted by the National Assembly of the Socialist Republic of Vietnam at its eighth session, tenth meeting on December 26, 1991;
Pursuant to the Framework Agreement on ASEAN Industrial Cooperation signed by the Economic Ministers of ASEAN countries on April 27, 1996 in Singapore;
Pursuant to Decision No. 07/1998/QĐ-BCN dated February 2, 1998 of the Ministry of Industry on the issuance of "Regulations on the examination, approval, and management of the implementation of the ASEAN Industrial Cooperation Structure (AICO)", and the AICO Product Certificate No. Sony/2000/2 dated July 14, 2000 issued by the Secretariat of the Association of Southeast Asian Nations,
When Vietnam's Vietronics Tan Binh Company imports flat panel Trinitron lamps (without deflection coils and degaussing coils) from Sony Electronics (Singapore) Pte. Ltd. of Singapore under the AICO structure, which falls under tariff item code 85401100 (separate item) in the Preferential Import Tariff Schedule, it shall be subject to an import tax rate of 5% (five percent).
DECISION:
Article 1. In cases where the import tax rate for flat panel Trinitron lamps in the Preferential Import Tariff Schedule or in the List of Goods and Tariff Rates of Vietnam for implementing the ASEAN Trade Preferential Scheme (CEPT) issued by the Government is lower than 5%, the lower rate shall apply.
Certified AICO Product Certificate No. Sony/2000/2 issued by the ASEAN Secretariat on July 14, 2000 (certified copy);
Article 2. Upon importation, Vietronics Tan Binh Company must present:
Certificate of Origin Form D issued by the authorized authority of Singapore according to the regulations of the Ministry of Trade on Certificates of Origin under the CEPT Agreement.
The provisions on the implementation and management of the AICO structure shall be carried out in accordance with Decision No. 07/1998/QĐ-BCN dated February 2, 1998 of the Minister of Industry and other reporting mechanisms of the Ministry of Industry. In cases where enterprises misuse the purpose, the Ministry of Industry needs to notify the General Department of Customs to direct local customs authorities to recover import taxes and impose penalties as prescribed.
Article 3. The quantity of flat panel Trinitron lamps imported and enjoying the rate of import duty as stipulated in Article 1 of this Decision shall be implemented according to the regulations of the Ministry of Industry.
Article 4. This Decision takes effect and applies to import declarations submitted to customs authorities starting from August 28, 2000./.
Article 5. This Decision shall take effect and be applied to import declaration forms submitted to the Customs authority starting from August 28, 2000./.
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