Decree No. 160/2017/ND-CP dated December 27, 2017 Vietnam’s special preferential tariff schedule for implementation of ASEAN-Japan Comprehensive Economic Partnership Agreement during 2018-2023

DECREE

VIETNAM’S SPECIAL PREFERENTIAL TARIFF SCHEDULE FOR IMPLEMENTATION OF ASEAN-JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT DURING 2018-2023

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

Pursuant to the Law on Import and Export Duties dated April 06, 2016;

Pursuant to the Law on International Agreement dated April 09, 2016;

For the purpose of implementing the ASEAN-Japan Comprehensive Economic Partnership Agreement which comes into force from December 01, 2008;

At the request of the Minister of Finance;

The Government promulgates a Decree on Vietnam’s special preferential tariff schedule for implementation of ASEAN – Japan Comprehensive Economic Partnership Agreement during 2018-2023.

Article 1. Scope

This Decree provides for Vietnam’s special preferential import tariff rates for implementation of ASEAN – Japan Comprehensive Economic Partnership Agreement (AJCEP) during 2018-2023 and eligibility for special preferential import tariff rates under this Agreement.

Article 2. Regulated entities

1. Taxpayers as defined in the Law on Import and Export 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

This Decree is issued together with the special preferential import tariff schedule of Vietnam for AJCEP implementation during 2018-2023 (special preferential import tariff rates are hereinafter referred to as “AJCEP tariff rates”).

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 set up according to Vietnam’s Import and Export Classification Nomenclature and are classified by 8-digit or 10-digit codes.

3. The column “AJCEP tariff rate (%) means the tariff rate applying in different periods, including:

a) 01/01/2018 - 31/3/2018: The tariff rate applying from January 01, 2018 to March 31, 2018 inclusively;

b) 01/4/2018 - 31/3/2019: The tariff rate applying from April 01, 2018 to March 31, 2019 inclusively;

c) 01/4/2019 - 31/3/2020: The tariff rate applying from April 01, 2019 to March 31, 2020 inclusively;

d) 01/4/2020 - 31/3/2021: The tariff rate applying from April 01, 2020 to March 31, 2021 inclusively;

dd) 01/4/2021 - 31/3/2022: The tariff rate applying from April 01, 2021 to March 31, 2022 inclusively;

2) 01/4/2022 - 31/3/2023: The tariff rate applying from April 01, 2022 to March 31, 2023 inclusively;

4. The symbol “*”| means the imports not eligible for AJCEP tariff rate at the corresponding time.

5. For imports within tariff quotas, the special preferential import tariff rate on the quantity of goods imported within tariff quotas are elaborated in the special preferential import tariff schedule of Vietnam for AJCEP implementation during 2018-2023 issued thereto.   The import tariff rates imposed on out-of quota imports shall conform to the Government’s regulations at the import time. Annual tariff quotas on imports shall be defined by the Ministry of Industry and Trade.

Article 4. Eligibility for special preferential import tariff rates

Imports will be eligible for ACEP tariff rates if they are:

1. defined on the special preferential import tariff schedule issued thereto.

2. imported from member states of the AJCEP, 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) Japan;

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

3. transported directly from exporting countries specified in Clause 2 Article 4 hereof into Vietnam under regulations issued by the Ministry of Industry and Trade.

4. adhere to rules of origin in AJCEP and have Certificate of Origin form AJ as per provisions of the law in force.

Article 5. Entry into force

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

2. Decree No.133/2016/ND-CP dated September 01, 2019 of the Government on Vietnam's special preferential import tariff schedule for implementation of ASEAN - Japan Comprehensive Economic Partnership Agreement in the period of 2016-2019 will be annulled. 

Article 6. Implementation responsibility

Ministers, Directors of ministerial agencies and Governmental agencies, Chairpersons of People’s Committees of provinces and centrally-affiliated cities and relevant organizations and individuals shall take responsibility to implement this Decree./.