Decision No. 26/2007/QD-BTC issues the Special Preferential Import Tariff Schedule of Vietnam for implementing the ASEAN-China Free Trade Area, applicable to goods imported from member countries of this region that meet the conditions regarding origin of goods.
适用范围
Enterprises importing goods from member countries of the ASEAN-China Free Trade Area, including Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, and China.
要点
- Enterprises importing goods from member countries of the ASEAN-China Free Trade Area must comply with the conditions set out in the Special Preferential Import Tariff Schedule issued together with this Decision to be eligible for the ACFTA tariff rate.
- Goods imported from countries not listed under column (4) of this Tariff Schedule will not be subject to the ACFTA tariff rate. The addition or modification of country names shall be carried out according to the notification issued by the Ministry of Finance.
- Goods must be directly transported from the exporting country to Vietnam and meet the requirements of ASEAN-China origin, confirmed by the Certificate of Origin for ASEAN-China Goods (C/O) issued by specific authorities.
- This Decision takes effect fifteen days after its publication in the Official Gazette and applies to customs declarations for imported goods registered with customs authorities from the date the Decision takes effect, abolishing previous special preferential import tariff rates.
- Enterprises must coordinate with directives from the Ministers of Ministries, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally-administered cities in the implementation of this Decision.
🌐 本文件的社会影响
- Positive impact: Enterprises can reduce import costs and strengthen exports of goods to the ASEAN-China Free Trade Area.
- Negative impact: Time and resources need to be invested to comply with the rules on origin of goods, complicating the import process.
- Enterprises from countries outside the ASEAN-China Free Trade Area may be restricted in importing goods into Vietnam.
❓ 常见问题
What conditions are required to apply the ACFTA tariff rate?
Goods must be included in the Special Preferential Import Tariff Schedule issued together with this Decision, imported from member countries of the ASEAN-China Free Trade Area, and meet the requirements regarding origin of goods.
What is the duration of application of this Decision?
This Decision takes effect fifteen days after its publication in the Official Gazette and applies to customs declarations for imported goods registered with customs authorities from the date the Decision takes effect.
How many countries benefit from the ACFTA tariff rate?
Goods imported from ten member countries of the ASEAN-China Free Trade Area: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, and China.
Is a Certificate of Origin required?
Yes, goods must have a Certificate of Origin for ASEAN-China Goods (C/O) issued by specific authorities to be eligible for the ACFTA tariff rate.
What impact does importing from a country not part of the ASEAN-China Free Trade Area have?
Goods imported from countries not part of the ASEAN-China Free Trade Area will not be subject to the ACFTA tariff rate and will instead be subject to the general tariff rate.
全文
Pursuant to …;
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam
to implement the ASEAN-China Free Trade Area
___________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and China, approved by the President of the Socialist Republic of Vietnam through Decision No. 890/2003/QD-CTN dated November 26, 2003;
Pursuant to the Goods Trade Agreement under the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China (hereinafter referred to as the ASEAN-China Goods Trade Agreement) signed on November 29, 2004 in Laos and the Memorandum of Understanding between Vietnam and China on certain issues in the ASEAN-China Goods Trade Agreement, signed on July 18, 2005 in China, approved by the Prime Minister through Decision No. 257/2005/QD-TTg dated October 19, 2005.
At the proposal of the Director of the International Cooperation Department,
DECISION:
Article 1. The Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-China Free Trade Area is hereby promulgated together with this Decision.
Article 2. Imported goods must meet the following conditions to be eligible for the special preferential import tariff rate of Vietnam to implement the ASEAN-China Free Trade Area (referred to as the ACFTA rate):
a) They must be listed in the Special Preferential Import Tariff Schedule issued together with this Decision.
b) They must be imported from the following countries:
|
Name of the country |
Country name code |
|
Brunei Darussalam |
BN |
|
Kingdom of Cambodia |
SCL |
|
Republic of Indonesia |
IN |
|
Lao People's Democratic Republic |
LA |
|
Malaysia |
MY |
|
Union of Myanmar |
MM |
|
Republic of the Philippines |
PH |
|
Republic of Singapore |
SG |
|
Kingdom of Thailand |
SIGNATURE |
|
People's Republic of China (China) |
CN |
For goods imported from countries that may be indicated in column (4) of this Tariff Schedule (the "non-beneficiary country" column), the ACFTA rate shall not apply. Any additions or modifications to the list of countries in column (4) shall be made according to announcements by the Ministry of Finance.
c) They must be directly transported from the exporting country specified in point (b) of this Article to Vietnam, in accordance with regulations of the Ministry of Commerce.
d) They must satisfy the ASEAN-China origin requirements, confirmed by an ASEAN-China Certificate of Origin (C/O - Form E) issued by the following authorities:
- In Brunei Darussalam, the Ministry of Foreign Affairs and Trade;
- In the Kingdom of Cambodia, the Ministry of Commerce;
- In the Republic of Indonesia, the Ministry of Trade;
- In the Lao People's Democratic Republic, the Ministry of Commerce;
- In Malaysia, the Ministry of International Trade and Industry;
- In the Union of Myanmar, the Ministry of Commerce;
- In the Republic of the Philippines, the Department of Finance;
- In the Republic of Singapore, the Customs Authority;
- In the Kingdom of Thailand, the Ministry of Commerce; and
- In the People's Republic of China (China), the General Administration of Quality Supervision, Inspection and Quarantine.
Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from the date this Decision takes effect; special preferential import tariff rates for implementing the ASEAN-China Free Trade Area stipulated in previously issued documents shall be abolished upon the effectiveness of this Decision.
Article 4. Ministers of Ministries, Heads of agencies at ministerial level, Heads of government agencies, Chairmen of Provincial People's Committees and Municipalities directly under the Central Government shall coordinate to ensure the implementation of this Decision./.
DEPUTY MINISTER
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