Decree No. 159/2017/ND-CP dated December 27, 2017 Vietnam’s special preferential import tariff schedule for implementation of the Asean - India Agreement on Trade in Goods for the 2018 – 2022 period

DECREE

VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN - INDIA AGREEMENT ON TRADE IN GOODS FOR THE 2018 – 2022 PERIOD

Pursuant to the Law on government organization dated June 19, 2015;

Pursuant to the Law on export and import duties dated April 06, 2016;

Pursuant to the Law on international treaties dated April 09, 2016;

With the aim of implementing the Agreement on Trade in Goods between the Association of Southeast Asian Nations ("ASEAN”) and the Republic of India (“India”) which comes into force from June 01, 2010;

At the request of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - India Agreement on Trade in Goods for the 2018 – 2022 period.

Article 1. Scope

This Decree deals with the special preferential import tariff for implementing the ASEAN - India Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and India for the 2018 – 2022 period and the eligibility for the special preferential import tariff under this Agreement.

Article 2. Regulated entities

1. Taxpayers as defined in the Law on export and import duties.

2. Customs authorities and customs officials.

3. Organizations and individuals having rights and obligations in connection with imports and exports.

Article 3. Special preferential import tariff schedule

The special preferential import tariff schedule of Vietnam for implementing the ASEAN - India Agreement on Trade in Goods for the 2018 – 2022 period (special preferential import tariff rates are hereinafter referred to as “AIFTA rates”) is issued together with this Decree.

1. Notes and general rules explaining the classification of goods conform to Vietnam’s Import and Export Classification Nomenclature which is compiled according to the Harmonized Commodity Description and Coding System (HS) of the World Customs Organization.

2. The columns “Code" and “Goods description” are compiled according to Vietnam’s Import and Export Classification Nomenclature and are classified by 8-digit or 10-digit codes.

3. The column “AIFTA rate (%)” means the tariff rate applies in various periods, including:

a) 01/01/2018 - 30/12/2018: The tariff rate applies from January 01, 2018 to December 30, 2018 inclusively;

b) 31/12/2018 - 31/12/2019: The tariff rate applies from December 31, 2018 to December 31, 2019 inclusively;

c) 01/01/2020 - 31/12/2020: The tariff rate applies from January 01, 2020 to December 31, 2020 inclusively;

d) 01/01/2021 - 30/12/2021: The tariff rate applies from January 01, 2021 to December 30, 2021 inclusively;

dd) 31/12/2021 - 30/12/2022: The tariff rate applies from December 31, 2021 to December 30, 2022 inclusively.

4. The symbol “*” means imports not eligible for AIFTA rates at the corresponding time. 5. With regard to imports within tariff quotas, special preferential import tariff rates on the volume of goods imported within tariff quotas are elaborated in the special preferential import tariff schedule of Vietnam for implementing the ASEAN - India Agreement on Trade in Goods for the 2018 – 2022 period enclosed herewith. Tariff rates imposing on out-of-quota imports shall conform to the Government's regulations applicable at the import time. Annual tariff quotas imposing on imports shall be defined by the Ministry of Industry and Trade.

Article 4. Eligibility for special preferential import tariff rate

Imports must meet the following requirements to be eligible for the AIFTA rates:

1. Be defined on the special preferential import tariff schedule enclosed herewith.

2. Be imported from member states of the ASEAN - India Agreement on Trade in Goods, including:

a) Brunei Darussalam;

b) Kingdom of Cambodia;

c) Republic of Indonesia;

d) Lao People's Democratic Republic;

dd) Malaysia;

e) Republic of the Union of Myanmar;

g) Republic of the Philippines;

h) Republic of Singapore;

i) Kingdom of Thailand;

k) Republic of India;

l) Socialist Republic of Vietnam (goods imported from free trade zones to the domestic market).

3. Be transported directly from exporting countries specified in Clause 2 Article 4 hereof into Vietnam according to regulations of the Ministry of Industry and Trade.

4. Adhere to the rules of origin for goods in the ASEAN - India Agreement on Trade in Goods and possess a Certificate of origin (C/O) of form A1 in accordance with applicable regulations of laws.

Article 5. Effect

1. This Decree comes into force from January 01, 2018.

2. The Government’s Decree No. 126/2016/ND-CP dated September 01, 2016 on Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - India Agreement on Trade in Goods for the 2016-2018 period is abrogated.

Article 6. Implementation

Ministers, heads of ministerial-level agencies, heads of the Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities, and relevant organizations and individuals shall be responsible for implementing this Decree./.