Thông tư 44/2012/TT-BTC

CIRCULAR

PROMULGATING VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA AGREEMENT IN THE 2012-2014 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 ASEAN-Australia-New Zealand free trade area Agreement 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 by the Prime Minister of the Government of the Socialist Republic of Vietnam in official dispatch No. 1042/TTg-QHQT of June 24, 2009;

The Ministry of Finance promulgates Circular on Vietnam’s special preferential import tariff for implementation of The Asean-Australia-New Zealand FreeTrade area Agreement as follows:

Article 1. To promulgate together with this Circular the Vietnam’s special preferential import tariff for implementation of the ASEAN-Australia-New Zealand Free Trade area Agreement in the 2012-2014 period (applicable duty rates are abbreviated as AANZFTA duty rates).

The groups of goods and out-of-quota import duty rates for implementation of the Agreement  of the ASEAN-Australia-New Zealand Free Trade Area during 2012-2014 are prescribed in Appendix I promulgated together with this Circular.  In-quota imported goods according to the general quota levels comply with the Industry and Trade Ministry's regulations.

In which:

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

+ Column “AANZFTA duty rates (%)”, The duty rates will be applicable for each year, from January 01 to December 31 of year. Particularly in 2012, be applicable from the effective day of this Circular to December 31, 2012.

Article 2: To be eligible for AANZFTA 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 into Vietnam from nations being members of the ASEAN-Australia-New Zealand Free Trade Area Agreement, including:

- Brunei Darussalam;

- Kingdom of Cambodia;

- Indonesia;

- Lao People's Democratic Republic;

- Malaysia;

- Myanmar;

- Philippines;

- Singapore;

- Kingdom of Thailand;

- Australia;

- New Zealand;

- 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;

d) Satisfying regulations on origin of goods in of the ASEAN-Australia-New Zealand Free Trade Area Agreement and having a certificate of origin of ASEAN-Australia-New Zealand (C/O form AANZ) according to regulations of the Ministry of Industry and Trade.

Article 3. This Circular takes effect after 45 days from the day of signing and replaces the Circular No.217/2009/TT-BTC of November 17, 2009 of the Minister of Finance on promulgating Vietnam’s special preferential import tariff for implementation of the ASEAN-Australia-New Zealand Free Trade Area Agreement in the 2010-2012 period.