- 1Decision No.25/2007/QD-BTC of April 16, 2007 amending and supplementing the finance ministrys Decision No. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnams list of commodity items and their particularly preferential import duty rates for the implementation of the asean agreement on common effective preferential table of rates (CEPT) in the 2006-2013 period
- 2Decision No.09/2006/QD-BTC of February 28, 2006 promulgating Vietnam''s list of commodity items and their particularly preferential import tax rates for implementation of The Agreement on common effective preferential tariffs (CEPT) of ASEAN countries in the 2006-2013 period
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 1Circular No. 173/2009/TT-BTC of August 27, 2009, amending and supplementing a number of articles of the minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, Decision No. 111/2008/QD-BTC of December 01, 2008, and Decision No. 112/2008/QD-BTC of December 01, 2008
- 2Decision No. 73/2008/QD-BTC of September 05, 2008, amending particularly preferential import tax rates for a number of commodity groups in Vietnam’s particularly preferential import table of rates for the implementation of the ASEAN Agreement on Common Effective Preferential Tariffs (CEPT) during 2008-2013
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
|
No. 36/2008/QD-BTC | Hanoi, June 12, 2008 |
DECISION
PROMULGATING VIETNAMS SPECIAL PREFERENTIAL IMPORT DUTY TABLE OF RATES UNDER THE ASEAN AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) SCHEME DURING 2008-2013
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committees Resolution No. 292/NQ-UBTVQH9 of November 8, 1995, on Vietnams import duty reduction program for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the Protocol on the Socialist Republic of Vietnams accession to the Agreement on Common Effective Preferential Tariff (CEPT) Scheme under the ASEAN Free Trade Area (AFTA) (below referred to as the CEPT/AFTA Agreement), concluded in Bangkok on December 15, 1995;
Pursuant to the Prime Ministers instructions in the Government Offices Official Letter No. 325/VPCP of January 15, 2008;
At the proposal of the director of the International Cooperation Department,
DECIDES:
Article 1.- To promulgated together with this Decision Vietnams Special Preferential Import Table of rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme during 2008-2013, applicable to imported goods declarations registered with customs offices from January 1, 2008.
Article 2.- To be eligible for Vietnams special preferential import duty rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme (referred to as CEPT duty rates), imported goods must fully meet the following conditions:
a/ Being in Vietnams Special Preferential Import Table of rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme, promulgated by the Minister of Finance.
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- Brunei Darussalam;
- The Kingdom of Cambodia;
- The Republic of Indonesia;
- The Peoples Democratic Republic of Laos;
- Malaysia;
- The Federation of Myanmar;
- The Republic of the Philippines;
- The Republic of Singapore; and,
- The Kingdom of Thailand;
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- 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 Peoples Democratic Republic of Laos;
- The Ministry of Foreign Trade and Industry, in Malaysia;
- The Ministry of Trade, in the Federation of Myanmar;
- The Ministry of Finance, in the Republic of the Philippines;
- The Customs Office, in the Republic of Singapore; and,
- The Ministry of Trade, in the Kingdom of Thailand.
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Article 3.- For goods in customs declarations 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 duty rates specified in this Decision but for which duty has been paid at higher rates, duty amount differences will be refunded.
A dossier of application for import tax refund comprises:
a/ One original of the Official Letter requesting the refund of paid duty amount(s), clearly indicating the type(s) of goods, duty amount(s) and reasons for duty refund, enclosed with customs declaration(s). If there are goods of different types in different customs declarations, a list of duty-refund customs declarations is required together with a commitment on accurate declaration and supply of proper documents of application for duty refund;
b/ The customs declaration of imported goods already cleared from customs procedures (one copy and the original for comparison);
c/ The original of C/O - form D, specified at Point (c), Article 2 of this Decision;
d/ The import duty payment document (one copy and the original for comparison);
dd/ The import contract (one copy and the original for comparison);
e/ The entrustment contract, in case of entrusted import (one copy and the original for comparison);
g/ The list of documents in the dossier.
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Article 4.- This Decision takes effect 15 days after its publication in CONG BAO and replaces the Finance Ministers Decision No. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnams list of goods and their special preferential import duty rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) Scheme during 2006-2013, and the Finance Ministers Decision No. 25/2007/QD-BTC of April 16, 2007, amending and supplementing Decision No. 09/2006/QD-BTC of February 28, 2006.
Article 5.- Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial/municipal Peoples Committees shall join in directing the implementation of this Decision.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Tran Xuan Ha
- 1Circular No. 173/2009/TT-BTC of August 27, 2009, amending and supplementing a number of articles of the minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, Decision No. 111/2008/QD-BTC of December 01, 2008, and Decision No. 112/2008/QD-BTC of December 01, 2008
- 2Decision No. 73/2008/QD-BTC of September 05, 2008, amending particularly preferential import tax rates for a number of commodity groups in Vietnam’s particularly preferential import table of rates for the implementation of the ASEAN Agreement on Common Effective Preferential Tariffs (CEPT) during 2008-2013
- 3Circular No. 161/2011/TT-BTC of November 17, 2011, promulgates Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2012-2014
- 4Circular No. 161/2011/TT-BTC of November 17, 2011, promulgates Vietnam’s Special Preferential Import Tariff to implement the ASEAN Agreement on Trade in Goods during 2012-2014
- 1Circular No. 59/2007/TT-BTC of June 14, 2007 guiding the implementation of import tax and export tax and administration of taxes on imports and exports
- 2Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 36/2008/QD-BTC of June 12, 2008, promulgating Vietnams special preferential import duty table of rates under the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) scheme during 2008-2013.
- Số hiệu: 36/2008/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 12/06/2008
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Xuân Hà
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 24/07/2008
- Ngày hết hiệu lực: 01/01/2012
- Tình trạng hiệu lực: Hết hiệu lực