Thông tư 20/2012/TT-BTC

CIRCULAR

PROMULGATING VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE ASEAN-JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT IN THE 2012-2015 PERIOD

Pursuant to the Law No. 45/2005/QH11 on Import and Export Duties of June 14, 2005;

Pursuant to the Government's Decree No. 87/2010/ND-CP of August 13, 2010 detailing the implementation of Law on Import and Export Duties No. 45/2005/QH11 of June 14, 2005;

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;

In furtherance of the Association of Southeast Asian nations (ASEAN)- Japan Economic Comprehensive Partnership Agreement signed on April 03, 2008, in Brunei Darussalam, on April 07, 2008 in Cambodia, on March 31, 2008 in Indonesia, on April 04, 2008 in Laos, on April 14, 2008 in Malaysia, on April 10, 2008 in Myanmar, on April 02, 2008 in Philippine, on March 26, 2008 in Singapore, on April 11, 2008 in Thailand, on April 01, 2008 in Vietnam, and on March 28, 2008 in Japan and approved by the Prime Minister of the Government of the Socialist Republic of Vietnam in the official dispatch No. 1346/TTg-QHQT of August 15, 2008;

The Ministry of Finance promulgates Circular on Vietnam’s special preferential import tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement as follows:

Article 1. To promulgate together with this Circular the Vietnam’s special preferential import tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement in the 2012-2015 period (applicable duty rates are abbreviated as AJCEP duty rates).

+ Column “Goods code” and column “Goods description” are formulated on the basis of the 2012 AHTN and classified at the 8-digit level;

+ Column “AJCEP duty rates (%)”:  The duty rates will be applicable in different periods, including:

- 01/4/2012-31/3/2013: The duty rates will be applicable from April 01, 2012, to March 31, 2013;

- 01/4/2013-31/3/2014: The duty rates will be applicable from April 01, 2013, to March 31, 2014;

- 01/4/2012-31/3/2013: The duty rates will be applicable from April 01, 2014, to March 31, 2015;

Article 2: To be eligible for AJCEP duty rates, imported goods must meet all the following conditions:

1) Being included in the special preferential import tariff promulgated together with this Circular.

2) Being imported from nations being members of the ASEAN-Japan Comprehensive Economic Partnership Agreement, including:

- Brunei Darussalam;

- Kingdom of Cambodia;

- Indonesia;

- Lao People's Democratic Republic;

- Malaysia;

- Myanmar;

- Philippines;

- Singapore;

- Kingdom of Thailand;

- Japan;

- The Socialist Republic of Vietnam (Commodities from non-tariff zones imported into domestic market).

3) Being transported directly from exporting countries, specified in clause 2 this Article to Vietnam according to regulations of the Ministry of Industry and Trade;

4) Satisfying regulations on origin of goods of Vietnam-Japan and having a certificate of origin of Vietnam-Japan (C/O form AJ) according to regulations of the Ministry of Industry and Trade.

Article 3. This Circular takes effect on April 01, 2012 and replaces the Circular No. 83/2009/TT-BTC , of April 28, 2009 of the Minister of Finance on promulgating Vietnam’s special preferential import tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement in the 2008-2012 period.