Thông tư 217/2009/TT-BTC

CIRCULAR

PROMULGATING VIETNAM'S PARTICULARLY PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE AGREEMENT ESTABLISHING THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA DURING 2010-2012

THE MINISTRY OF FINANCE

Pursuant to the Agreement Establishing ASEAN-Australia-New Zealand Free Trade Area, which was concluded on February 27, 2009, in Thailand between the Member States of the Association of Southeast Asian Nations (ASEAN) and Australia and New Zealand, and approved in Official Letter No. 1042/TTg-QHQT of June 24, 2009, by the Prime Minister of the Socialist Republic of Vietnam;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
The Ministry of Finance promulgates the Circular on Vietnam's Particularly Preferential
Import Tariff for implementation of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area as follows:

Article 1. To promulgate together with this Circular Vietnam's Particularly Preferential Import Tariff for implementation of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2010-2012 (the applicable tax rate is referred to as AANZFTA tax rate).

The groups of goods and out-of-quota import tax rates for implementation of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area during 2010-2012 are prescribed in Appendix I to this Circular. In-quota imported goods according to the general quota levels comply with the Industry and Trade Ministry's regulations.

In which:

+ The "code of goods" and "description of goods" columns are based on HS2007, AHTN 2007 and detailed at 10-digit level;

+ The "AANZFTA tax rate" column displays the tax rates applicable for each year, from January 1 to December 31.

Article 2. To be eligible for the AANZFTA tax rates, imported goods must satisfy the following conditions:

a/ They are included in the Particularly Preferential Import Tariff promulgated to this Circular.

b/ They are imported from the following country in which the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area has taken effect, specifically:

An additional list of countries in which the AANZFTA tax rates are applicable shall be notified in writing by the Ministry of Finance;

c/ They are transported directly from the country of exportation defined at Point (b) of this Article to Vietnam according to the Industry and Trade Ministry's regulations.

d/ They satisfy the Rules of Origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, as evidenced by ASEAN-Australia-New Zealand certificates of origin (C/O- Form AANZ) under the Industry and Trade Ministry's regulations.

Article 3. This Circular takes effect 45 days from the date of its signing and applies to customs declarations of imported goods registered with customs offices from January 1, 2010. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for appropriate additional guidance.