Decision No. 36/2008/QD-BTC of the Ministry of Finance issues the Special Preferential Import Tariff Schedule to implement the CEPT Agreement, applicable to goods imported from ASEAN countries into Vietnam during the period 2008-2013. This decision replaces previous decisions and takes effect from the date of publication in the Official Gazette.
적용 범위
Enterprises importing goods from ASEAN countries into Vietnam.
핵심 사항
- An enterprise applying the special preferential tariff rate CEPT for goods imported from ASEAN countries must meet the conditions of origin and direct shipment.
- Goods imported before January 1, 2008 but meeting the conditions may still be eligible for differential tax refund if the application is submitted within the prescribed time limit.
- The enterprise needs to provide documents such as the Customs Declaration, Certificate of Origin C/O Form D, and Tax Payment Receipt when requesting a tax refund review.
- This decision replaces Decision No. 09/2006/QD-BTC and Decision No. 25/2007/QD-BTC previously issued.
- The import tax refund application must be submitted no later than October 15, 2008.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for enterprises, strengthening trade between Vietnam and ASEAN countries.
- Negative impact: Increasing the workload for customs authorities in reviewing and approving import tax refund applications.
❓ 자주 묻는 질문
What conditions must an enterprise meet to apply the preferential tariff rate?
To apply the preferential tariff rate, the goods must be listed in the Special Preferential Import Tariff Schedule of Vietnam, imported from ASEAN countries, and accompanied by a Certificate of Origin C/O Form D.
Can goods imported before January 1, 2008 be eligible for differential tax refund?
Yes, but the application must be submitted within the prescribed time limit (no later than October 15, 2008).
What documents does an enterprise need to provide when requesting a tax refund review?
The enterprise needs to provide the Customs Declaration, Certificate of Origin C/O Form D, and Tax Payment Receipt.
Which previous decisions does this decision replace?
It replaces Decision No. 09/2006/QD-BTC and Decision No. 25/2007/QD-BTC.
When must the import tax refund application be submitted at the latest?
The application must be submitted no later than October 15, 2008.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 36/2008/QĐ-BTC |
Hanoi, June 12, 2008 |
Pursuant to …;
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement on the Trade Liberalization Scheme (CEPT) of ASEAN for the period 2008-2013
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 292/NQ-UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly regarding the program to reduce import tariffs of Vietnam to implement the Agreement on the Trade Liberalization Scheme (CEPT) of ASEAN;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating 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 Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Protocol on the accession of the Socialist Republic of Vietnam to the Agreement on the Trade Liberalization Scheme (CEPT) to implement the ASEAN Free Trade Area (AFTA) (hereinafter referred to as the CEPT/AFTA Agreement), signed in Bangkok on December 15, 1995;
Pursuant to the guidance of the Prime Minister in Circular No. 325/VPCP dated January 15, 2008 of the Office of the Government;
At the proposal of the Director of the Department of International Cooperation.
DECISION:
Article 1. Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement on the Trade Liberalization Scheme (CEPT) of ASEAN for the period 2008-2013, applicable to customs declarations for imported goods registered with customs authorities from January 1, 2008.
Article 2. Imported goods must meet the following conditions to be eligible for the special preferential import tariff rate of Vietnam to implement the Agreement on the Trade Liberalization Scheme (CEPT) of ASEAN (referred to as the CEPT rate):
a) They must be listed in the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement on the Trade Liberalization Scheme (CEPT) of ASEAN issued by the Minister of Finance.
b) They must be imported from ASEAN member countries into Vietnam, including the following countries:
- Brunei Darussalam;
- Kingdom of Cambodia;
- The Republic of Indonesia;
- The Lao People's Democratic Republic;
- Malaysia;
- The Union of Myanmar;
- The Republic of the Philippines;
- The Republic of Singapore; and
- The Kingdom of Thailand;
c) They must satisfy the ASEAN origin requirements, confirmed by an ASEAN Certificate of Origin - Form D (referred to as the C/O Form D) 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 Industry and 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; and
- In the Kingdom of Thailand, the Ministry of Commerce.
d) They must be directly transported from the exporting country, which is a member of ASEAN, to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade.
The documents for reviewing the refund of import tax include:
g) A list of documents in the application for tax refund.
The deadline for submitting the application for refund of import tax mentioned above shall not be later than October 15, 2008. Local Customs Departments are responsible for receiving the documents for inspection and review of the refund of import tax, and handling the refunded tax amount according to the guidelines set out in Point 5, Section IV, Part E of Circular No. 59/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance and other relevant current regulations.
Article 4. This Decision shall take effect fifteen days after its publication in the Official Gazette and shall replace Decision No. 09/2006/QĐ-BTC dated February 28, 2006 of the Minister of Finance on the issuance of the List of Goods and Special Preferential Import Tariff Rates of Vietnam to implement the Agreement on the Trade Liberalization Scheme (CEPT) of ASEAN for the period 2006-2013 and Decision No. 25/2007/QĐ-BTC dated April 16, 2007 of the Minister of Finance amending and supplementing Decision No. 09/2006/QĐ-BTC dated February 28, 2006.
Article 5. Ministers of Ministries, Heads of agencies equivalent to Ministries, Heads of agencies under the Government, Chairmen of Provincial People's Committees directly under the Central Government shall coordinate to guide the implementation of this Decision./.
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DEPUTY MINISTER |
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