DECREE

ON VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO IMPLEMENT THE VIETNAM-CHILE FREE TRADE AGREEMENT DURING 2016-2018

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the April 9, 2016 Law on Treaties;

In implementation of the Vietnam - Chile Free Trade Agreement, which took effect on January 1, 2014;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam s Special Preferential Import Tariff to implement the Vietnam - Chile Free Trade Agreement during 2016-2018.

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This Decree prescribes Vietnam’s special preferential import duty rates to implement the Vietnam-Chile Free Trade Agreement during 2016-2018, and conditions for enjoying the special preferential import duty rates under this Agreement.

Article 2. Subjects of application

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

2. Customs offices and officers.

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

Article 3. Special Preferential Import Tariff

To promulgate together with this Decree Vietnam’s Special Preferential Import Tariff to implement the Vietnam-Chile Free Trade Agreement during 2016-2018 (applicable duty rates are below referred to as VCFTA duty rates).

1. Column “Goods heading” and column “Goods names and description” are developed based on the list of Vietnam’s imports and exports and classified by the 8-digit code.

2. Column “VCFTA duty rate (%)”: Duty rates applicable to each year, from September 1,2016, through December 31,2016; front January 1,2017, through December 31,2017; and 2018.

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Article 4. Conditions for application of special preferential import duty rates

To be eligible for VCFTA duty rates, imports must fully satisfy the following conditions:

1. Being specified in the Special Preferential Import Tariff promulgated together with this Decree.

2. Being imported from Chile into Vietnam.

3. Being transported directly from Chile to Vietnam as prescribed by the Ministry of Industry and Trade.

4. Satisfying the rules of origin of goods in the Vietnam-Chile Free Trade Agreement, and having a certificate of origin (C/O), Form VC provided by the Ministry of Industry and Trade.

Article 5. Goods from non-tariff areas of Vietnam

To be eligible for VCFTA duty rates, goods (including processed goods) imported into the domestic market from non-tariff areas of Vietnam must satisfy the conditions prescribed in Clause 1, Article 4 of this Decree and have a certificate of origin (C/O), Form VC provided by the Ministry of Industry and Trade.

Article 6. Effect

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2. To annul the Minister of Finance’s Circular No. 162/2013/TT-BTC of November 15, 2013, promulgating Vietnam’s Special Preferential Import Tariff to implement the Vietnam-Chile Free Trade Agreement during 2014-2016.

Article 7. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related organizations and individuals shall implement this Decree.-

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Nguyen Xuan Phuc

* Vietnam’s Special Preferential Import Tariff to implement the Vietnam-Chile Free Trade Agreement during2016-2018 promulgated together with Decree not translated.-