Circular No. 24/2015/TT-BTC stipulates the special preferential tariff rates of Vietnam for the implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2015-2019, applicable to goods imported from member countries of the agreement.
要点
- Enterprises importing goods from member countries of the ASEAN-Japan Comprehensive Economic Partnership Agreement will enjoy the AJCEP special preferential tariff rate during the periods from April 1, 2015 to March 31, 2019, with different tariff rates for each period.
- Imported goods must be included in the Special Preferential Import Tariff Schedule issued together with this Circular and meet the conditions regarding the origin of goods to be eligible for the AJCEP tariff rate.
- The AJCEP tariff rate applies from April 1, 2015 to March 31, 2019, with different tariff rates for each period: 0-10% (depending on the item).
- Goods imported from duty-free zones shall not enjoy the AJCEP special preferential tariff rate.
- Enterprises must comply with the rules of origin for goods under the Agreement and have the ASEAN-Japan Certificate of Origin Model AJ to be eligible for the AJCEP tariff rate.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for enterprises, enhancing economic cooperation between Vietnam and member countries of the Agreement.
- Negative impact: Enterprises must comply with complex rules of origin for goods, which may cause difficulties in transportation and import-export processes.
❓ 常见问题
When does the AJCEP tariff rate apply?
The AJCEP tariff rate applies from April 1, 2015 to March 31, 2019, with different tariff rates for each period.
Can goods imported from duty-free zones enjoy the AJCEP tariff rate?
No, goods imported from duty-free zones shall not enjoy the AJCEP special preferential tariff rate.
Who is eligible for the AJCEP tariff rate?
Enterprises importing goods from member countries of the ASEAN-Japan Comprehensive Economic Partnership Agreement will be eligible for the AJCEP tariff rate if they meet the conditions regarding the origin of goods.
How many periods are there for the AJCEP tariff rate?
There are four periods for the AJCEP tariff rate: from April 1, 2015 to March 31, 2016, from April 1, 2016 to March 31, 2017, from April 1, 2017 to March 31, 2018, and from April 1, 2018 to March 31, 2019.
What conditions must be met to be eligible for the AJCEP tariff rate?
Imported goods must be included in the Special Preferential Import Tariff Schedule issued together with this Circular and meet the conditions regarding the origin of goods, specifically having the ASEAN-Japan Certificate of Origin Model AJ.
全文
CIRCULAR
Regarding 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 2015-2019
____________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Government Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Tax and Import Tax;
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;
To implement the Comprehensive Economic Partnership Agreement between the Association of Southeast Asian Nations (ASEAN) and Japan signed on April 3, 2008, in Brunei Darussalam, April 7, 2008, in Cambodia, March 31, 2008, in Indonesia, April 4, 2008, in Laos, April 14, 2008, in Malaysia, April 10, 2008, in Myanmar, April 2, 2008, in the Philippines, March 26, 2008, in Singapore, April 11, 2008, in Thailand, April 1, 2008, in Vietnam, and 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;
At the proposal of the Director of the International Cooperation Department;
The Minister of Finance issues this Circular stipulating the rates of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2015-2019 as follows:
Article 1. Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2015-2019 (the special preferential rate hereinafter referred to as AJCEP rate).
1) The "Product Code" column and the "Product Description" column are based on the Harmonized System of Tariff Classification of the ASEAN 2012 (AHTN 2012) and classified according to the 8-digit or 10-digit code level.
2) The "AJCEP Rate (%)": the applicable rates for different periods include:
- April 1, 2015 to March 31, 2016: the rate applicable from April 1, 2015 to March 31, 2016;
- April 1, 2016 to March 31, 2017: the rate applicable from April 1, 2016 to March 31, 2017;
- April 1, 2017 to March 31, 2018: the rate applicable from April 1, 2017 to March 31, 2018;
- April 1, 2018 to March 31, 2019: the rate applicable from April 1, 2018 to March 31, 2019.
3) Symbol "*": imported goods not entitled to the special preferential rate AJCEP at the corresponding time.
Article 2. Conditions for imported goods to be subject to the AJCEP rate
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) They must be imported from member countries 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) They must 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) They must comply with the provisions on the origin of goods in the ASEAN-Japan Comprehensive Economic Partnership Agreement, and have an ASEAN-Japan Certificate of Origin Model AJ (C/O - Model AJ) in accordance with the regulations of the Ministry of Industry and Trade.
Article 3. Effectiveness
This Circular takes effect from April 1, 2015, replacing Circular No. 20/2012/TT-BTC dated February 15, 2012, of the Minister of Finance 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, and Circular No. 63/2012/TT-BTC dated April 23, 2012, of the Minister of Finance amending the rates of the Special Preferential Import Tariff for certain groups of goods in the Special Preferential Import Tariff Schedules. Any difficulties encountered during implementation should be reported promptly so that the Ministry of Finance can provide supplementary guidance as appropriate./.
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：