DECISION

PROMULGATING VIETNAM’S SPECIAL PREFERENTIAL IMPORT DUTY SCHEDULE FOR IMPLEMENTATION OF THE ASEAN-CHINA FREE TRADE AREA

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the Decree No. 77/2003/ND-CP of Government dated July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree No. 149/2005/ND-CP of Government dated December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
Pursuant to the Framework Agreement on ASEAN-China Comprehensive Economic Cooperation, concluded in Cambodia on November 4, 2002, which was ratified by the President of the Socialist Republic of Vietnam under Decision No. 890/2003/QD-CTN of November 26, 2003;
Pursuant to the Agreement on Trade in Goods within the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People’s Republic of China (below referred to as the ASEAN-China Agreement on Trade in Goods for short), concluded in Laos on November 29, 2004, and the Vietnam-China Memorandum of Understanding on a number of issues in the  ASEAN-China Agreement on Trade in Goods, concluded in China on July 18, 2005, which was approved by the Prime Minister under Decision No. 257/2005/QD-TTg of October 19, 2005;
Pursuant to the Prime Minister’s instructions in the Government Office’s Official Letter No. 325/VPCP-KTTH of January 15, 2008;
At the proposal of the Director of the International Cooperation Department,

DECIDES:

Article 1. To promulgate together with this Decision Vietnam’s Special Preferential Import Duty Schedule for implementation of the ASEAN-China Free Trade Area, applicable to imported goods declaration forms registered with customs offices from January 1, 2008.

Article 2. To be eligible for Vietnam’s special preferential import duty rates for implementation of the ASEAN-China Free Trade Area (referred to as ACFTA duty rates for short), imported goods must fully meet the following conditions:

a/ Being in the Special Preferential Import Duty Schedule promulgated together with this Decision.

b/ Being imported into Vietnam from the following countries:

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Codes

Brunei Darussalam

BN

Kingdom of Cambodia

KH

Republic of Indonesia

IN

People’s Democratic Republic of Laos

LA

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MY

Federation of Myanmar

MM

Republic of Philippines

PH

Republic of Singapore

SG

Kingdom of Thailand

TH

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CN

Particularly, commodity items which are imported from countries marked in column (4) of this Duty schedule (column “countries ineligible for preferences”) are not eligible for ACFTA duty rates. The addition or modification of countries in column (4) must be effected according to the Finance Ministry’s written notices.

c/ Being transported to Vietnam directly from exporting countries specified at Point (b) of this Article under the Industry and Trade Ministry’s regulations.

d/ Satisfying ASEAN-China origin requirements, with certificates of ASEAN-China origin (referred to as C/Os - form E for short) granted by the following agencies:

- The Ministry of Foreign Affairs and Foreign Trade, in Brunei Darussalam;

- The Ministry of Trade, in the Kingdom of Cambodia;

- The Ministry of Trade, in the Republic of Indonesia;

- The Ministry of Industry and Trade, in the People’s Democratic Republic of Laos;

- The Ministry of Foreign Trade and Industry, in Malaysia;

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- The Ministry of Finance, in the Republic of Philippines;

- The Customs Office, in the Republic of Singapore;

- The Ministry of Trade, in the Kingdom of Thailand; and

- The General Department of Quality Supervision, Inspection and Quarantine, in the People’s Republic of China (China).

Article 3. For goods in customs declaration forms of imported goods registered with customs offices between January 1, 2008, and before the effective date of this Decision, which fully satisfy the conditions for application of the import duty rates specified in this Decision but for which import duty has been paid at higher import duty rates, C/Os - form E and relevant documents may be submitted for use as a basis for re-calculating payable import duty amounts and refunding import duty in accordance with this Decision.

A dossier of application for import duty refund comprises:

a/ One original of the Official Letter requesting the refund of paid duty amount(s), clearly stating the type(s) of goods, tax amount(s) and reasons for duty refund, enclosed with customs declaration form(s). If there are goods of different types in different customs declaration forms, a list of import duty-refund customs declarations is required together with a commitment to accurate declaration form and supply of adequate documents of application for import duty refund;

b/ The customs declaration form of imported goods already cleared from customs procedures (one copy and the original for comparison);

c/ The original of C/O - form E, specified at Point (d), Article 2 of this Decision;

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e/ The import contract (one copy and the original for comparison);

f/ The entrustment contract, in case of entrusted import (one copy and the original for comparison);

g/ The list of documents in the dossier.

The above dossiers of import duty refund must be submitted no later than October 15, 2008.

Local Customs Departments shall receive dossiers, examine and consider import duty refund and handle overpaid import duty amounts to be refunded under the guidance at Point 5, Section IV, Part E of the Finance Ministry’s Circular No. 59/2007/TT-BTC of June 14, 2007, and relevant current regulations.

Article 4. This Decision takes effect 15 days after its publication in “CONG BAO” and replaces the Finance Minister’s Decision No. 26/2007/QD-BTC of April 16, 2007, promulgating Vietnam’s Special Preferential Import Import Duty Schedule for implementation of the ASEAN-China Free Trade Area.

Article 5. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial/municipal People’s Committees shall join in directing the implementation of this Decision.

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