Circular No. 5277/TC/VPB

This circular of the Ministry of Finance amends Circular No. 47/2002/TT-BTC by adding Malaysia to the list of ASEAN countries whose imported goods into Vietnam are eligible for preferential CEPT tariffs, applicable to relevant agencies and units.

Số hiệu5277/TC/VPB
Loại văn bảnNotice
Cơ quan ban hànhMinistry of Finance
Người kýÐinh Văn Nhã
Cập nhật16/06/2026
Lĩnh vựcUncategorized
Ngày ban hành30/05/2002
Ngày áp dụng—
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

This circular of the Ministry of Finance amends Circular No. 47/2002/TT-BTC by adding Malaysia to the list of ASEAN countries whose imported goods into Vietnam are eligible for preferential CEPT tariffs, applicable to relevant agencies and units.

Các điểm cốt lõi

  • Enterprises importing goods from ASEAN countries → may import goods from Malaysia with preferential CEPT tariff rates → pursuant to Part I, Section 2 of this amended circular
  • The Ministry of Finance → must amend the list of ASEAN countries in Circular No. 47/2002/TT-BTC to include Malaysia as a country whose imported goods are eligible for preferential CEPT tariffs → Correcting printing errors in Circular No. 47/2002/TT-BTC
  • Customs authorities and relevant units → must implement the new provisions regarding the origin of goods from Malaysia that are eligible for preferential CEPT tariffs → Correcting printing errors in Circular No. 47/2002/TT-BTC
  • Enterprises and relevant agencies → must comply with the new provisions regarding the origin of goods from Malaysia that are eligible for preferential CEPT tariffs when importing goods into Vietnam → Correcting printing errors in Circular No. 47/2002/TT-BTC
  • The Ministry of Finance, customs authorities, and relevant units → must notify and guide enterprises importing goods to implement the new provisions regarding the origin of goods from Malaysia that are eligible for preferential CEPT tariffs → Correcting printing errors in Circular No. 47/2002/TT-BTC

🌐 Tác động xã hội từ văn bản này

  • Enterprises importing goods from Malaysia → enjoy preferential CEPT tariff rates → reducing import costs and increasing profits
  • Customs authorities and relevant units → must strictly adhere to the new provisions regarding the origin of goods from Malaysia → ensuring compliance with international trade law

❓ Câu hỏi thường gặp

Which country's name is added to the list of ASEAN countries in Circular No. 47/2002/TT-BTC?

The name of Malaysia

Do enterprises importing goods from Malaysia enjoy preferential CEPT tariff rates?

Yes, enterprises importing goods from Malaysia → are eligible for preferential CEPT tariff rates under the new provisions of this circular

What changes does Circular No. 5277/TC-VPB make to Circular No. 47/2002/TT-BTC?

Circular No. 5277/TC-VPB amends and supplements the list of ASEAN countries in Circular No. 47/2002/TT-BTC by adding Malaysia as a country whose imported goods are eligible for preferential CEPT tariffs

Which agency is responsible for notifying and guiding the implementation of Circular No. 5277/TC-VPB?

The Ministry of Finance, customs authorities, and relevant units → must notify and guide enterprises importing goods to implement this circular

Toàn văn

NOTICE

OF THE MINISTRY OF FINANCE DECREE NO. 5277/TC-VPB DATED MAY 31, 2002
REGARDING CORRECTION OF CIRCULAR NO. 47/2002/TT-BTC
ISSUED ON MAY 28, 2002

 

On May 28, 2002, the Ministry of Finance issued Circular No. 47/2002/TT-BTC guiding the implementation of Decree No. 21/2002/NĐ-CP dated February 28, 2002 and Decree amending and supplementing No. 53/2002/NĐ-CP dated May 13, 2002 of the Government regarding the issuance of a list of goods and tariff rates of Vietnam to implement the Common Effective Preferential Tariff (CEPT) Agreement among ASEAN countries for the year 2002.

However, due to printing errors, the name of Malaysia was not included in Clause 2 of Part I of the Circular issued regarding the country of origin of imported goods into Vietnam that are eligible for CEPT preferential tariff rates. Therefore, the Ministry of Finance requests to correct and supplement the name "Malaysia" into the list of ASEAN countries whose goods imported into Vietnam are eligible for CEPT preferential tariffs as stipulated in Clause 2 of Part I of the aforementioned Circular. Accordingly, Clause 2 of Part I of the Circular will be understood as follows:

2. Imported from member states of ASEAN to Vietnam, 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; and

- Kingdom of Thailand.

The Ministry of Finance hereby informs for your information. We sincerely thank you.

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