Circular Issued on Preferential ASEAN Import Tariff

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Circular No.161/2011/TT-BTC dated November 17, 2011 issued by The Ministry of Finance guiding preferential import tariff of Vietnam to implement the ASEAN Goods Trade Agreement in the period 2012-2014.The Vietnam’s special preferential import tariff to implement the ASEAN Goods Trade Agreement in the period 2012-2014 is issued with this Circular. The applicable tax rate is abbreviated as ATIGA rate. In which:

  •  The column “Code of goods” and “Description of goods” are built based on AHTN 2012 and categorized in the 8-digit level.
  • The column “ATIGA tax rate (%)”, the tax rate applied for each year will apply from January 01 to the end December 31 of that year, beginning from 2012 until 2014.
  •   The imported goods must satisfy the following conditions to be able to apply ATIGA tax rate:
  • Under the special preferential import tariff issued together with this Circular
  • Imported from the ASEAN member countries into Vietnam, including the following countries.
  • State of Brunei Da-ru-sa-lam
  • Kingdom of Cambodia
  • The Republic of Indonesia
  • The Democratic Republic of  Laos
  • Federation of Malaysia
  • The Union of Myanmar
  • Republic of the Philippines
  • The Republic of Singapore
  • The Kingdom of Thailand
  • The Socialist Republic of Viet Nam (goods from the non-duty region imported into the domestic market)
  • Being transported directly from exporting countries which are ASEAN members defined above, to Vietnam, as prescribed by the Ministry of Industry and Trade.
  • Satisfying the regulation on the origin of goods on ASEAN Goods Trade Agreement; having the certificate of origin of ASEAN goods form D (abbreviated as C/O form D) as prescribed by the Ministry of Industry and Trade.

The Circular takes effect from January  1st, 2012.

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