THE MINISTRY OF FINANCE
 
No. 24/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, February 14, 2015
 
CIRCULAR
Promulgating Vietnam’s Special Preferential Import Tariff to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement during 2015-2019 [1]
 
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 a number of articles of the 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, duties, powers and organizational structure of the Ministry of Finance;
In implementation of the Agreement on Comprehensive Economic Partnership between the Association of Southeast Asian Nations (ASEAN) and Japan, which was concluded in Brunei Darussalam on April 3, 2008, in Cambodia on April 7, 2008, in Indonesia on March 31, 2008, in Laos on April 4, 2008, in Malaysia on April 14, 2008, in Myanmar on April 10, 2008, in the Philippines on April 2, 2008, in Singapore on March 26, 2008, in Thailand on April 11, 2008, in Vietnam on April 1, 2008, and in Japan on March 28, 2008, and approved by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 1346/TTg-QHQT of August 15, 2008;
At the proposal of the Director of the Department of International Cooperation;
The Minister of Finance promulgates the Circular specifying duty rates of Vietnam’s Special Preferential Import Tariff to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement during 2015-2019, as follows:
Article 1. To promulgate together with this Circular Vietnam’s Special Preferential Import Tariff to implement the ASEAN-Japan Comprehensive Economic Partnership Agreement during 2015-2019 (applicable special preferential duty rates are below referred to as AJCEP duty rates).
1. The columns “Goods heading” and “Goods description” are developed based on the 2012 ASEAN Harmonized Tariff Nomenclature (AHTN 2012) and classified as 8-digit or 10-digit codes.
2. Column “AJCEP duty rate (%)”: duty rates applicable in different periods, specifically:
- April 1, 2015 - March 31, 2016: duty rates applicable from April 1, 2015, through March 31, 2016;
- April 1, 2016 - March 31, 2017: duty rates applicable from April 1, 2016, through March 31, 2017;
- April 1, 2017 - March 31, 2018: duty rates applicable from April 1, 2017, through March 31, 2018;
- April 1, 2018 - March 31, 2019: duty rates applicable from April 1, 2018, through March 31, 2019.
3. The symbol “*” denotes imports ineligible for AJCEP duty rates at the corresponding time.
 
[1]  Công Báo Nos 479-480 (14/4/2015)