This Circular stipulates the Special Preferential Import Tariff Schedule of Vietnam for implementing the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) for the period 2010-2012, applicable to goods imported from countries where the Agreement has taken effect as of January 1, 2010.
Đối tượng áp dụng
Import-export enterprises and customs authorities
Các điểm cốt lõi
- Import enterprises must be listed in the Special Preferential Import Tariff Schedule issued together with this Circular to apply the AANZFTA tariff rate.
- The AANZFTA tariff rate applies to goods imported from Australia, New Zealand, Brunei Darussalam, the State of Myanmar, and the Republic of Singapore as of January 1, 2010.
- Goods must be transported directly from the exporting country to Vietnam in accordance with the regulations of the Ministry of Industry and Trade to apply the AANZFTA tariff rate.
- Satisfying the Rules of Origin under the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) and having an ASEAN-Australia-New Zealand Certificate of Origin (Form AANZ).
- This Circular takes effect from February 1, 2010.
🌐 Tác động xã hội từ văn bản này
- Enterprises will benefit from preferential tariff rates, reducing import costs.
- Strengthening trade between Vietnam and countries participating in the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA).
- Customs authorities must comply with regulations on transportation of goods and confirmation of origin, increasing workload.
❓ Câu hỏi thường gặp
Which countries does the AANZFTA tariff rate apply to?
The AANZFTA tariff rate applies to goods imported from Australia, New Zealand, Brunei Darussalam, the State of Myanmar, and the Republic of Singapore.
What must enterprises do to apply the AANZFTA tariff rate?
Enterprises must be listed in the Special Preferential Import Tariff Schedule issued together with this Circular, transport goods directly from the exporting country to Vietnam, and have an ASEAN-Australia-New Zealand Certificate of Origin (Form AANZ).
When does this Circular take effect?
This Circular takes effect from February 1, 2010.
For which time period does the AANZFTA tariff rate apply?
The AANZFTA tariff rate applies from January 1 to December 31 of each year.
If enterprises do not meet all conditions, will they be subject to penalties?
This Circular does not specify sanctions for enterprises that do not meet the conditions for applying the AANZFTA tariff rate.
Toàn văn
CIRCULAR
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of
ASEAN-Australia-New Zealand Free Trade Agreement for the period 2010-2012
________________
Pursuant to the ASEAN-Australia-New Zealand Free Trade Agreement signed on February 27, 2009, in Thailand, between the countries of Southeast Asia (ASEAN) and Australia and New Zealand, 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 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;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005, of the Government detailing the implementation of the Law on Export Tax and Import Tax;
The Ministry of Finance issues this Circular on the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Australia-New Zealand Free Trade Agreement as follows:
Article 1: Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Australia-New Zealand Free Trade Agreement for the period 2010-2012 (the applicable tariff rate abbreviated as AANZFTA rate).
The product groups and import tariff rates outside quotas to implement the ASEAN-Australia-New Zealand Free Trade Agreement for the period 2010-2012 are specified in Appendix I attached hereto. Goods imported within the quota according to the general quota level shall be implemented in accordance with the regulations of the Ministry of Industry and Trade.
Where:
- Column "Product Code" and column "Product Description" are based on HS2007, AHTN 2007, and detailed at the 10-digit level;
- Column "AANZFTA Rate," the applicable tariff rate for each year, from January 1 to December 31 of that year.
Article 2: Imported goods to apply the AANZFTA rate must meet the following conditions:
a) Included in the Special Preferential Import Tariff Schedule issued together with this Circular.
b) Imported into Vietnam from countries where the ASEAN-Australia-New Zealand Free Trade Agreement has taken effect, specifically as follows:
|
Serial number |
Name of the country |
Effective date of the AANZFTA rate |
|
1 |
New Zealand |
January 1, 2010 |
|
2 |
New Zealand |
January 1, 2010 |
|
3 |
Brunei Darussalam |
January 1, 2010 |
|
4 |
Union of Myanmar |
January 1, 2010 |
|
5 |
Republic of Singapore |
January 1, 2010 |
Additional list of countries applying the AANZFTA rate as announced by the Ministry of Finance;
c) Directly transported from the exporting country specified in point (b) above to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade;
d) Complying with the Rules of Origin in the ASEAN-Australia-New Zealand Free Trade 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. This Circular takes effect 45 days from the date of issuance and applies to customs declarations for imported goods registered with customs authorities from January 1, 2010 onwards. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for supplementary guidance as appropriate./.
DEPUTY MINISTER
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