THE MINISTRY OF FINANCE
 
No. 25/2015/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 Vietnam-Japan 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 Vietnam-Japan Economic Partnership Agreement, which was signed in Japan on December 25, 2008, and approved by the Prime Minister of the Socialist Republic of Vietnam under Decision No. 57/2009/QD-TTg of April 16, 2009;
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 Vietnam-Japan 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 Vietnam-Japan Economic Partnership Agreement during 2015-2019 (applicable special preferential duty rates are below referred to as VJEPA 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 “VJEPA 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.
+ The symbol “*” denotes imports ineligible for VJEPA duty rates at the corresponding time.
Article 2. Conditions for imports to be eligible for VJEPA duty rates
To be eligible for VJEPA duty rates, imports must fully meet the following conditions:
1. Being specified in the Special Preferential Import Tariff promulgated together with this Circular.
2. Being imported from Japan into Vietnam.
3. Being transported directly from Japan to Vietnam under the Ministry of Industry and Trade’s regulations.
4. Satisfying the rules of origin in the Vietnam-Japan Economic Partnership Agreement and having a Vietnam-Japan certificate of origin, form VJ (C/O - form VJ) as required by the Ministry of Industry and Trade. 
 
[1] Công Báo Nos 489-490 (15/4/2015)