Circular No. 20/2012/TT-BTC on the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2012-2015.

CIRCULAR

Vconcerning the issuance BSpecial Preferential Import Tariff for Vstrict N |||am to implement

HASEAN-Japan Comprehensive Economic Partnership Agreement -N |||ật Bfor the period 2012-2015

___________________________

Pursuant to the Law TLaw on Export Duties and Import Duties 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 Ton Export Duties and Import Duties 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 ASEAN-Japan Comprehensive Economic Partnership Agreement signed on April 3, 2008 in Brunei Darussalam, on April 7, 2008 in Cambodia, on March 31, 2008 in Indonesia, on April 4, 2008 in Laos, on April 14, 2008 in Malaysia, on April 10, 2008 in Myanmar, on April 2, 2008 in the Philippines, on March 26, 2008 in Singapore, on April 11, 2008 in Thailand, on April 1, 2008 in Vietnam, and on March 28, 2008 in Japan, and approved by the Prime Minister of the Socialist Republic of Vietnam through Circular No. 1346/TTg-QHQT dated August 15, 2008;

The Ministry of Finance issues this Circular on the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement as follows:

Article 1: Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2012-2015 (the applicable tariff rate abbreviated as AJCEP rate).

+ Column "Commodity Code" and Column "Description of Goods", based on the Harmonized System 2012 and classified at the 8-digit level;

+ Column "AJCEP Rate (%)": the applicable rates for different periods, including:

- April 1, 2012 to March 31, 2013: the rate applicable from April 1, 2012 to March 31, 2013;

- April 1, 2013 to March 31, 2014: the rate applicable from April 1, 2013 to March 31, 2014;

- April 1, 2014 to March 31, 2015: the rate applicable from April 1, 2014 to March 31, 2015.

Article 2: Imported goods must meet the following conditions to be eligible for the AJCEP rate:

1) They must belong to the Special Preferential Import Tariff Schedule issued together with this Circular.

2) Imported from countries that are members of the ASEAN-Japan Comprehensive Economic Partnership 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;

- Japan;

- 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 Vietnam-Japan rules of origin and having a Certificate of Origin for Vietnam-Japan goods (abbreviated as Form AJ) in accordance with the regulations of the Ministry of Industry and Trade.

Article 3: This Circular takes effect from April 1, 2012 and replaces Circular No. 83/2009/TT-BTC dated April 28, 2009 of the Minister of Finance on the issuance of the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2008-2012./.