THE MINISTRY OF
FINANCE
 
No. 168/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, November 14, 2014
 
 
CIRCULAR
Promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Australia - New Zealand Agreement on Trade in Goods
during 2015-2018
 
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Agreement on Trade in Goods between members of Association of Southeast Asian Nations (ASEAN) with Australia and New Zealand, which was concluded on February 27, 2009, in Thailand, and ratified by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 1042/TTg-QHQT of June 24, 2009;
At the proposal of the Director of the Department of International Cooperation;
The Minister of Finance issues the Circular promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Australia - New Zealand Agreement on Trade in Goods during 2015-2018.
Article 1. To promulgate together with this Circular Vietnam’s Special Preferential Import Tariff to implement the ASEAN - Australia - New Zealand Agreement on Trade in Goods during 2015-2018 (applicable duty rates are referred to as AANZFTA duty rates).
Goods and import duty rates not subject to quotas for implementation of the ASEAN - Australia - New Zealand Agreement on Trade in Goods during 2015-2018 are provided in Appendix I to this Special Preferential Import Tariff. The number of imported quotas within the general quota level must comply with the Ministry of Industry and Trade’s regulations.
1/ Column “Goods heading” and column “Goods description” are developed based on the 2012 ASEAN Harmonized Tariff Nomenclature (AHTN 2012) and classified at the 8-digit level.
2/ Column “AANZFTA duty rate (%)”: Duty rates applicable to each year, from January 1 through December 31 of the year, starting from 2015 until the end of 2018.
3/ Symbol “*” denotes imports ineligible for AANZFTA duty rates at the corresponding time.
 

 

[1] Công Báo Nos 119-120 (21/1/2015)