Circular No. 58/2010/TT-BTC on the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-India Free Trade Area for the period 2010-2012

Circular No. 58/2010/TT-BTC stipulates the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-India Free Trade Area for the period 2010-2012, to be applied from June 1, 2010. The AIFTA tariff rate applies to goods imported from countries such as Malaysia, Singapore, Thailand, and India.

文号58/2010/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Đỗ Hoàng Anh Tuấn — Thứ trưởng
更新27/06/2026
行业Finance
领域External Finance
发布日期16/04/2010
生效日期01/06/2010
失效日期30/04/2012
状态Expired
✦ 智能摘要

Circular No. 58/2010/TT-BTC stipulates the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-India Free Trade Area for the period 2010-2012, to be applied from June 1, 2010. The AIFTA tariff rate applies to goods imported from countries such as Malaysia, Singapore, Thailand, and India.

要点

  • Goods imported from Malaysia, Singapore, Thailand, and India will be subject to the AIFTA tariff rate (from June 1, 2010 to December 31, 2012).
  • The AIFTA tariff rate is specified according to the first ten digits of the Harmonized System Code 2007.
  • To apply the AIFTA tariff rate, goods must meet the following conditions: listed in the Special Preferential Import Tariff Schedule issued together with this Circular; imported from countries on the list; transported directly to Vietnam; and have an ASEAN-India Certificate of Origin.
  • This Circular takes effect from June 1, 2010, applicable to customs declarations registered from June 1, 2010.

🌐 本文件的社会影响

  • Positive impact: Reducing import costs of goods from countries within the ASEAN-India Free Trade Area, helping businesses save costs and enhance exports.
  • Negative impact: Businesses need time to adapt to new rules on origin of goods, which may cause initial difficulties.

❓ 常见问题

Which countries does the AIFTA tariff rate apply to?

The AIFTA tariff rate applies to goods imported from Malaysia, Singapore, Thailand, and India. The list of countries may change according to announcements by the Ministry of Finance.

What goods will be subject to the AIFTA tariff rate?

Goods imported from Malaysia, Singapore, Thailand, and India will be subject to the AIFTA tariff rate if they meet the conditions stipulated in this Circular.

For how long will the AIFTA tariff rate be applied?

The AIFTA tariff rate will be applied from June 1, 2010 to December 31, 2012.

What conditions must goods meet to be subject to the AIFTA tariff rate?

Goods must be listed in the Special Preferential Import Tariff Schedule issued together with this Circular, imported from countries on the list, transported directly to Vietnam, and have an ASEAN-India Certificate of Origin.

Who is this Circular applicable to?

This Circular is applicable to enterprises importing goods from countries within the ASEAN-India Free Trade Area.

全文

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 58/2010/TT-BTC
Hanoi, April 16, 2010
CIRCULAR
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-India Free Trade Area for the period 2010-2012
Pursuant to the Agreement on Trade in Goods between the Association of Southeast Asian Nations (ASEAN) and India signed on August 13, 2009 and October 24, 2009 in Thailand, and approved by the Prime Minister of the Socialist Republic of Vietnam through Decision No. 2464/TTg-QHQT dated December 10, 2009;
Pursuant to the Law on Export Tax, Import Tax 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 for the implementation of the ASEAN-India Free Trade Area as follows:

Article 1. Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the ASEAN-India Free Trade Area for the period 2010-2012 (the applicable tariff rate abbreviated as AIFTA rate), applicable to import customs declarations registered with customs authorities from June 1, 2010.

+ Column "Commodity Code" and Column "Description of Goods" are based on the Harmonized System 2007 and classified at the 10-digit level;

+ Column "AIFTA Rate", the applicable tariff rate for each year, from January 1 to December 31 of that year (except for 2010, which applies from June 1, 2010 to December 31, 2010).

Article 2: Imported goods must meet the following conditions to be eligible for the AIFTA rate:

a) They must be included in the Special Preferential Import Tariff Schedule issued together with this Circular.

b) They must be imported from the following countries:

Serial number

Name of the country

1

Malaysia

2

Republic of Singapore

3

Kingdom of Thailand

4

Republic of India

An additional list of countries eligible for the AIFTA rate will be announced by the Ministry of Finance.

c) They must be directly transported from the exporting country specified in Point (b) above to Vietnam, in accordance with regulations of the Ministry of Industry and Trade;

d) They must comply with the ASEAN-India Origin Regulations and have an ASEAN-India Certificate of Origin (AI Form) as prescribed by the Ministry of Industry and Trade.

Article 3. This Circular takes effect from June 1, 2010. Any difficulties encountered during implementation should be reported promptly so that the Ministry of Finance can provide supplementary guidance as necessary./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

原始文件(PDF)

在新标签页打开PDF ↗