Circular No. 83/2009/TT-BTC stipulates special preferential import tariffs for goods from countries participating in the ASEAN-Japan Comprehensive Economic Partnership Agreement, applicable from 2008 to 2012. It guides the determination and recalculation of taxes for imported goods that meet the conditions.
适用范围
Taxpayer (importer), customs authority
要点
- The importer is eligible to apply the AJCEP tariff rate from December 1, 2008 to March 31, 2012 for goods imported from countries participating in the Agreement.
- Goods must satisfy all conditions to be eligible for the AJCEP tariff rate, including being listed in the tariff schedule and having the correct origin as specified in the Agreement.
- The taxpayer is responsible for accurately declaring and providing complete documentation when requesting a tax recalculation.
- The customs authority is responsible for inspecting and processing the tax recalculation.
- This Circular takes effect from the date of issuance.
🌐 本文件的社会影响
- Positive impact: Reduces import costs for businesses, strengthens economic cooperation between Vietnam and ASEAN-Japan countries.
- Negative impact: Increases the workload for taxpayers and customs authorities in determining and recalculating taxes.
❓ 常见问题
What is the period for applying the AJCEP tariff rate?
The period for applying the AJCEP tariff rate is from December 1, 2008 to March 31, 2012.
What conditions must be met to apply the AJCEP tariff rate?
Goods must be listed in the Special Preferential Import Tariff Schedule and have the correct origin as specified in the ASEAN-Japan Agreement.
What documents does the taxpayer need to provide when requesting a tax recalculation?
Request letter, Customs Declaration Form, Certificate of Origin (C/O) form AJ, Import Contract, and other related documents.
Which agency is responsible for processing the tax recalculation?
The local Customs Office is responsible for receiving the documents and reviewing and processing the amount of tax due or refund if overpaid.
When does this Circular take effect?
This Circular takes effect 45 days after the date of issuance.
全文
CIRCULAR
Regarding the issuance of the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2008-2012
_________________________________
Pursuant to the Comprehensive Economic Partnership Agreement between the Association of Southeast Asian Nations (ASEAN) and Japan signed on April 3, 2008 in Brunei Darussalam, April 7, 2008 in Cambodia, March 31, 2008 in Indonesia, April 4, 2008 in Laos, April 14, 2008 in Malaysia, April 10, 2008 in Myanmar, April 2, 2008 in the Philippines, March 26, 2008 in Singapore, April 11, 2008 in Thailand, April 1, 2008 in Vietnam, and March 28, 2008 in Japan, and approved by the Prime Minister of the Socialist Republic of Vietnam through Circular No. 1346/TTg-QHQT dated August 15, 2008;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Law on Export Duties and Import Duties 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. 85/2007/NĐ-CP dated May 25, 2007 detailing certain provisions of the Law on Tax Administration;
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;
The Ministry of Finance hereby issues this Circular on the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement as follows:
Article 1. Attached hereto is the Special Preferential Import Tariff Schedule of Vietnam to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement for the period 2008-2012 (the applicable tariff rate abbreviated as AJCEP), which shall apply to import customs declarations registered with customs authorities from December 1, 2008.
+ Column "Commodity Code" and column "Description of Goods" are based on the Harmonized System 2007 and classified at the 12-digit level;
+ Column "AJCEP Tariff Rate," the applicable tariff rates for different periods include:
- From December 1, 2008 to March 31, 2009: the tariff rate applies from December 1, 2008 to March 31, 2009;
- From April 1, 2009 to March 31, 2010: the tariff rate applies from April 1, 2009 to March 31, 2010;
- From April 1, 2010 to March 31, 2011: the tariff rate applies from April 1, 2010 to March 31, 2011;
- From April 1, 2011 to March 31, 2012: the tariff rate applies from April 1, 2011 to March 31, 2012.
Chapter C. Certificate of Origin Form AJ, as specified in Point (d) of Article 2 of this Circular (original);
Article 2. Imported goods must meet the following conditions to be eligible for the AJCEP tariff rate:
a) They must belong to the Special Preferential Import Tariff Schedule issued together with this Circular.
b) They must be imported into Vietnam from countries where the ASEAN-Japan Comprehensive Economic Partnership Agreement has taken effect, specifically as follows:
| Serial No. | Name of the country | Date of Application of AJCEP Tariff Rate |
| 1 | Brunei Darussalam | January 1, 2009 |
| 2 | Lao People's Democratic Republic | December 1, 2008 |
| 3 | Malaysia | February 1, 2009 |
| 4 | Union of Myanmar | December 1, 2008 |
| 5 | Republic of Singapore | December 1, 2008 |
| 6 | ASEAN |
December 1, 2008 |
Additional list of countries eligible for the AJCEP tariff rate according to the notification of the Ministry of Finance;
c) They must be directly transported from the exporting country, as specified in Point (b) above, to Vietnam, in accordance with the regulations of the Ministry of Industry and Trade;
d) They must comply with the ASEAN-Japan origin requirements and have the ASEAN-Japan Certificate of Origin (C/O Form AJ) as specified by the Ministry of Industry and Trade.
Article 3. For goods listed in import customs declarations registered with customs authorities before the effective date of this Circular, if they meet the conditions to apply the tariff rate specified in Article 2 of this Circular, they may submit the C/O Form AJ and other relevant documents to recalculate the tax payable and process any excess tax paid on import duties and special consumption taxes (if applicable) in accordance with this Circular.
1. The application for tax recalculations includes:
a. A letter requesting tax recalculations specifying the type of goods, the amount of tax, the reasons for requesting the recalculations, and the customs declaration. If there are multiple types of goods under different customs declarations, all relevant customs declarations must be listed; a commitment to accurately declare and provide the correct application for tax recalculations (one original copy);
b. The customs declaration for imported goods that have completed customs procedures (one photocopy and the original for verification);
c. The Certificate of Origin Form AJ, as specified in Point (d) of Article 2 of this Circular (original);
d. Proof of payment of import duties and special consumption taxes (if applicable) (one photocopy and the original for verification) in cases where taxes have been paid;
e. The import contract (one photocopy and the original for verification);
g. The agency agreement, if it is an agency import (one photocopy and the original for verification);
h. A list of documents in the application for tax recalculations.
2. Responsibilities of the Customs Authority
The local Customs Bureau is responsible for receiving applications, reviewing, and recalculating the tax payable; handling refunds of overpaid taxes in accordance with current regulations of the Ministry of Finance and other relevant current regulations.
3. Responsibilities of the Taxpayer
The taxpayer is responsible for self-calculating and recalculating taxes, submitting complete applications to the Customs Authority for processing overpaid taxes, and bearing responsibility for the contents and documents submitted, providing them to the Customs Authority.
Article 4: This Circular takes effect 45 days from the date of signature. During its implementation, any difficulties or obstacles should be promptly reported to the Ministry of Finance for supplementary guidance as necessary./.
DEPUTY MINISTER
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