CUSTOMS DEPARTMENT OF HO CHI MINH CITY

PROFESSIONALISM - TRANSPARENCY - EFFICIENCY

CIRCULAR

On issuing Vietnam's special preferential import tariff for implementation of the Asian-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;

Implementing 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 l; 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 issued Circular on Vietnam’s special preferential import tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement as follows:

Article 1. To issue 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 Tax rate (%)”: tax rate level is applied for each period including :

  • from April. 1st 2012 to March, 31st 2013 : tax is applied from April. 1st 2012 to March, 31st 2013;
  • from April , 1st 2013 to March , 31st 2014 : tax is applied from April , 1st 2013 to March , 31st 2014;
  • from April , 1st 2014 to March , 31st 2015 : tax is applied from April , 1st 2014 to March , 31st 2015.

 

Article 2 . Imported goods applied AJCEP tax must meet the following requirements :

  1. Being in the Special preferential import tariff  attached to this Circular;
  2. Being imported from countries being members of Asean – Japan Comprehensive Economic Partnership Agreement, including the following countries :
  • Brunei Darussalam;
  • Kingdom of Cambodia;
  • Republic of  Indonesia
  • People’s Democratic Republic of Laos;
  • Malaysia;
  • Union of Myanmar;
  • Republic of Philippines;
  • Republic of Singapore;
  • Kingdom of Thailand;
  • Japan
  • Socialist Republic of Viet Nam ( Goods from non-tariff area import into domestic market)
  1. Being transported directly from export country specified in Part 2, this Article, to Viet Nam as regulation of Ministry of Industry and Trade;
  2. Satisfying  Viet Nam- Japan regulations on the origin of goods and having Viet Nam certification on origin of goods ( abbreviation is C/O , AJ Model) as regulations of Ministry of Industry and Trade.

 

Article 3. This circular takes effect from April , 1st 2012 and replace Circular No. 83/2009/TT-BTC of Ministry of Finance dated April, 28th 2009 on promulgating Viet Nam’s Special Preferential Import Tariff  for implementation of Viet Nam – Japan Comprehensive Economic Partnership Agreement in the 2008-2012 period.

 

 

 

Recipients:

- Prime Minister and the Deputy Prime Minister;

- Central Office and the Committee of the Party;

- Office of the National Assembly;

- Office of the President;

- Government Office;

- Supreme People's Procuracy, Supreme People's Court;

- The State Auditor;

- Office of the Central Direction of anti-corruption;

- The ministries, ministerial-level agencies, government agencies;

- Viet Nam Office of Commerce and Industry

- People's Committees of provinces and centrally-run cities;

- Department of Document Checking, Ministry of Judicial;

- The units of Ministry of  Finance;;

- Provincial and inter-provincial Department of Custom;

- Gazette;

- Government Website, Website Ministry of Finance;

- Save: office, ICD.

FOR MINISTER

DEPUTY MINISTER

(Signed)

 

             Truong Chi Trung

 

 

CIRCULAR

On issuing Vietnam's special preferential import tariff for implementation of the Asian-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;

Implementing 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 l; 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 issued Circular on Vietnam’s special preferential import tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement as follows:

Article 1. To issue 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 Tax rate (%)”: tax rate level is applied for each period including :

  • from April. 1st 2012 to March, 31st 2013 : tax is applied from April. 1st 2012 to March, 31st 2013;
  • from April , 1st 2013 to March , 31st 2014 : tax is applied from April , 1st 2013 to March , 31st 2014;
  • from April , 1st 2014 to March , 31st 2015 : tax is applied from April , 1st 2014 to March , 31st 2015.

 

Article 2 . Imported goods applied AJCEP tax must meet the following requirements :

  1. Being in the Special preferential import tariff  attached to this Circular;
  2. Being imported from countries being members of Asean – Japan Comprehensive Economic Partnership Agreement, including the following countries :
  • Brunei Darussalam;
  • Kingdom of Cambodia;
  • Republic of  Indonesia
  • People’s Democratic Republic of Laos;
  • Malaysia;
  • Union of Myanmar;
  • Republic of Philippines;
  • Republic of Singapore;
  • Kingdom of Thailand;
  • Japan
  • Socialist Republic of Viet Nam ( Goods from non-tariff area import into domestic market)
  1. Being transported directly from export country specified in Part 2, this Article, to Viet Nam as regulation of Ministry of Industry and Trade;
  2. Satisfying  Viet Nam- Japan regulations on the origin of goods and having Viet Nam certification on origin of goods ( abbreviation is C/O , AJ Model) as regulations of Ministry of Industry and Trade.

 

Article 3. This circular takes effect from April , 1st 2012 and replace Circular No. 83/2009/TT-BTC of Ministry of Finance dated April, 28th 2009 on promulgating Viet Nam’s Special Preferential Import Tariff  for implementation of Viet Nam – Japan Comprehensive Economic Partnership Agreement in the 2008-2012 period.

 

 

 

Recipients:

- Prime Minister and the Deputy Prime Minister;

- Central Office and the Committee of the Party;

- Office of the National Assembly;

- Office of the President;

- Government Office;

- Supreme People's Procuracy, Supreme People's Court;

- The State Auditor;

- Office of the Central Direction of anti-corruption;

- The ministries, ministerial-level agencies, government agencies;

- Viet Nam Office of Commerce and Industry

- People's Committees of provinces and centrally-run cities;

- Department of Document Checking, Ministry of Judicial;

- The units of Ministry of  Finance;;

- Provincial and inter-provincial Department of Custom;

- Gazette;

- Government Website, Website Ministry of Finance;

- Save: office, ICD.

FOR MINISTER

DEPUTY MINISTER

(Signed)

 

             Truong Chi Trung

 

 

 

No. Title
1
pack
20/2012//TT-BTC
Circular no. 20/2012/TT-BTC dated Feb.15th.2012 on issuing Vietnam's special preferential import tariff for implementation of the Asian-Japan comprehensive economic partnership agreement in the 2012-2015 period
10/09/2014
10/09/2014
29/09/2014
Designation
Export commercial
Ministry of Interior
Truong Chi Trung
No. Name
1
851kv4