Decree No. 156/2017/ND-CP dated December 27, 2017 on Vietnam’s special preferential import tariff schedule for implementation of the asean trade in goods agreement in the period 2018 - 2022

DECREE

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

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 Treaties dated April 09, 2016;

In the furtherance of the Trade in Goods Agreement between ASEAN member states effective from May 17, 2010;

At the request of the Minister of Finance;

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

Article 1. Scope

This Decree provides Vietnam’s special preferential import tariff rates for implementation of the ASEAN Trade in Goods Agreement in the period 2018 – 2022 and conditions for grant of such special preferential import tariff rates under this Agreement.

Article 2. Regulated entities

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

2. Customs authorities and customs officials.

3. Organizations and individuals that have rights and obligations related to imports and exports.

Article 3. Special preferential import tariff schedule

Promulgated together with this Decree is the Vietnam’s special preferential import tariff schedule for implementation of the ASEAN Trade in Goods Agreement in the period 2018 – 2022 (special preferrential import tariff rates are hereinafter referred to as “ATIGA 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 of the World Customs Organization.

2. The “Code" and “Description of goods” columns are developed according to Vietnam’s import and export classification nomenclature using the 8-digit coding system.

3. The “ATIGA tariff rates (%)” column indicates the tax rates applied in each year from January 01, 2018 to the December 31, 2022.

4. The symbol “ * ” denotes imports ineligible for ATIGA tariff rates at the corresponding time.

5. If imports are subject to tariff-rate quotas, the special preferential import tariff rates on the quantity of goods imported within tariff quotas are elaborated in the Vietnam’s special preferential import tariff schedule for implementation of the ASEAN Trade in Goods Agreement in the period 2018 - 2022 enclosed herewith. The out-of-quota tariff rates shall comply with the Government’s regulations at the time of import and annual import tariff-rate quotas shall be defined by the Ministry of Industry and Trade.

Article 4. Conditions for grant of special preferential import tariff rates

Imports will be eligible for ATIGA tariff rates if they:

1. are mentioned in the special preferential import tariff schedule enclosed herewith.

2. are imported into Vietnam from member states of the ASEAN Trade in Goods Agreement, 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 Philippines;

h) Republic of Singapore;

i) Kingdom of Thailand;

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

3. are transported directly from an exporting country mentioned in Clause 2 Article 4 hereof to Vietnam as prescribed by the Ministry of Industry and Trade under regulations issued by the Ministry of Industry and Trade.

4. satisfy the conditions concerning goods origins under the ASEAN Trade in Goods Agreement and have C/Os form D under prevailing regulations of law.

Article 5. Effect

1. This Decree comes into force as of January 01, 2018.

2. The Government’s Decree No. 129/2016/ND-CP dated September 01, 2016 is repealed.

Article 6. Responsibility for implementation

Ministers, heads of ministerial-level agencies, heads of the Governmental agencies, Chairmen/Chairwomen of People’s Committees of provinces and central-affiliated cities, and relevant organizations and individuals are responsible for the implementation of this Decree./.