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Decision No. 59/2005/QD-BTC on non-application of duty quota to goods sufficient to enjoy ASEAN Common Effective Preferential Tariff Treatment (CEPT)

This Decision of the Ministry of Finance stipulates the non-application of duty quota to goods meeting the conditions for enjoying preferential tax rates under the ASEAN Tax Quota Effective Common Agreement (CEPT). This document takes effect from August 15, 2005.

Document No.59/2005/QD-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated17/06/2026
FieldUncategorized
Issued date19/08/2005
Effective date—
Expiry date—
StatusIn effect
✦ Smart summary

This Decision of the Ministry of Finance stipulates the non-application of duty quota to goods meeting the conditions for enjoying preferential tax rates under the ASEAN Tax Quota Effective Common Agreement (CEPT). This document takes effect from August 15, 2005.

Scope of application

Importers, customs authorities

Key points

  • Goods meeting the conditions for enjoying preferential tax rates under CEPT are not subject to duty quota (Article 1).
  • This Decision takes effect from August 15, 2005, upon publication in the Official Gazette.
  • Goods included in the list subject to duty quota under previous Decisions of the Ministry of Finance but meeting the conditions for enjoying preferential tax rates CEPT are not subject to duty quota (Article 1).
  • The list of goods and import tariff rates applicable to each item is specifically provided for in Circular No. 45/2005/TT-BTC.
  • Previous Decisions of the Ministry of Finance regarding the issuance and adjustment of the list of goods and import tariff rates subject to duty quota remain effective for goods not falling within the above cases (Article 1).

🌐 Social impact of this document

  • Reduces the burden of duty quota for importers of goods meeting the conditions for enjoying preferential tax rates CEPT.
  • Increases access to the ASEAN market for Vietnamese enterprises.
  • May lead to more intense competition in the domestic industry when imported goods become easier to enter.

❓ Frequently asked questions

Which goods are not subject to duty quota?

Goods meeting the conditions for enjoying preferential tax rates under the CEPT Agreement.

When does this Decision take effect?

August 15, 2005, upon publication in the Official Gazette.

Where is the list of goods not subject to duty quota specified?

Circular No. 45/2005/TT-BTC of the Ministry of Finance.

Full text

MINISTRY OF FINANCE

=====

No.: 59/2005/QD-BTC

SOCIALIST REPUBLIC OF VIET NAM SOCIALIST REPUBLIC

OF VIETNAM Independence

---------------------------------------

Freedom Happiness 2005

HANOI

August 19 

——————————

DECISION

On non-application of duty quota to goods sufficient to enjoy CEPT

THE MINISTER OF FINANCE

Pursuant to the Law on Import-Export Duties and the Law amending and supplementing the Law on Import-Export Duties;

Pursuant to the Decree No. 86/2002/ND-CP of the Government dated November 5, 2002 providing the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

DECIDES:

Pursuant to the Decree No. 77/2003/ND-CP of the Government dated July 1, 2003 providing the functions, tasks, powers, and organizational structure of the Ministry of Finance;: On the proposal of the Director of the Tax Policy Department;  Article 1

Article 2: Not to apply duty quota on goods that meet the conditions for enjoying CEPT rates as stipulated in the Circular No. 45/2005/TT-BTC dated June 6, 2005 of the Ministry of Finance which provides guidelines on the List of Goods and Tariff Rates of Vietnam to implement the Agreement on ASEAN Common Effective Preferential Tariff (CEPT) Scheme and that are included in the List of Goods subject to duty quota application issued together with Decisions No. 126/2003/QD-BTC dated August 7, 2003, No. 36/2004/QD-BTC dated April 15, 2004, and No. 16/2005/QD-BTC dated March 28, 2005 of the Minister of Finance on the promulgation and adjustment of the List of Goods and Import Duty Rates to apply duty quota..

This Decision shall take effect fifteen days from the date of its publication in the Official Gazette.

FOR THE MINISTER OF FINANCE

 

DEPUTY MINISTER

 (Signed)

 

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Relations map

↑ Basis & documents that affect this document
Based on 2
86/2002/ND-CP Not in the system
77/2003/ND-CP Not in the system
59/2005/QD-BTC
Decision No. 59/2005/QD-BTC on non-application of duty quota to goods sufficient to enjoy ASEAN Common Effective Preferential Tariff Treatment (CEPT)
In effect
↓ Documents affected by this document
References 4
45/2005/TT-BTC Thông tư số 45/2005/TT-BTC Providing guidelines for implementation of the Decree No. 78/2003/ND-CP dated 01 July 2003, The Decree No. 151/2004/ND-CP dated 05 August 2004, The Decree No. 213/2004/ND-CP dated 24 December 2004, The Decree No. 13/2005/ND-CP dated 03 February 2005 of the Government on promulgation of the List of Goods and Tariff Rates of Vietnam to implement the Agreement on ASEAN Common Effective Preferential Tariff scheme (<font color="red">Content Attached</font>) Expired 16/2005/QD-BTC Quyết định số 16/2005/QD-BTC Decision on adjustment of the List of Goods and Import Duty Rates for application of duty quota (<font color="red">Content Attached</font>) In effect
126/2003/QD-BTC Not in the system
36/2004/QD-BTC Not in the system

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