THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 158/2009/TT-BTC
Hanoi, August 06, 2009
 
CIRCULAR
PROMULGATING VIETNAM’S SPECIAL IMPORT TARIFF FOR IMPLEMENTATION OF THE VIETNAM-JAPAN ECONOMIC PARTNERSHIP AGREEMENT IN THE 2009-2012 PERIOD
Pursuant to the Vietnam- Japan Economic Partnership Agreement signed on December 25, 2009, in Japan and approved by the Prime Minister of the Government of the Socialist Republic of Vietnam in Decision No. 57/2009/QD-TTg of April 16, 2009;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import and Export Duties;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import and Export Duties;
The Ministry of Finance promulgates the Circular on Vietnam’s special preferential import tariff for implementation of the Vietnam- Japan Economic Partnership Agreement as follows:
Article 1. To promulgate together with this Circular Vietnam’s special preferential import tariff for implementation of the Vietnam- Japan Economic Partnership Agreement in the 2009-2012 period (the applicable duty rates are referred to as VJEPA duty rates).
+ Column “Goods code” and column “Goods description” are formulated on the basis of the 2007 HS and 2007 AHTN and classified at the 12-digit level;
+ Column “VJEPA duty rates”: The duty rates will be applicable in different periods, including:
- 01/10/2009-31/3/2010: The duty rates will be applicable from October 1, 2009, to March 31, 2010;

>> See also:  Consultancy service on the establishment of partnerships

- 01/4/2010-31/3/2011: The duty rates will be applicable from April 1, 2010, to March 31, 2011;
- 01/4/2011-31/3/2012: The duty rates will be applicable from April 1, 2011, to March 31, 2012.
Article 2. To be eligible for VJEPA duty rates, imported goods must meet all the following conditions:
a/ Being included in the special preferential import tariff promulgated together with this Circular.
b/ Being imported from Japan into Vietnam;
c/ Being transported directly from Japan to Vietnam according to regulations of the Ministry of Industry and Trade;
d/ Satisfying regulations on origin of goods of Vietnam-Japan and having a certificate of origin of Vietnam-Japan (C/O form VJ) according to regulations of the Ministry of Industry and Trade.
Article 3. This Circular takes effect and applicable to customs declarations of imports registered with customs offices from October 1, 2009. Any problems arising in the course of implementation should be reported to the Ministry of Finance for study and revision as appropriate.
 
 
FOR THE MINISTER OF FINANCE
VICE MINISTER


Tran Xuan Ha