THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 45/2005/TT-BTC
Hanoi, June 6, 2005
 CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 78/2003/ND-CP OF JULY 1, 2003, DECREE No. 151/2004/ND-CP OF AUGUST 5, 2004, DECREE No. 213/2004/ND-CP OF DECEMBER 24, 2004, AND DECREE No. 13/2005/ND-CP OF FEBRUARY 3, 2005, PROMULGATING VIETNAM’S LIST OF GOODS AND THEIR TAX RATES FOR THE IMPLEMENTATION OF THE ASEAN COUNTRIES’ AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT)
In furtherance of the Protocol on the Socialist Republic of Vietnam’s accession to the Agreement on Common Effective Preferential Tariffs (CEPT) Scheme for the ASEAN Free Trade Area (AFTA) (hereinafter called the CEPT/AFTA Agreement), concluded on December 15, 1995 in Bangkok;
In furtherance of the Government’s Decree No.  78/2003/ND-CP of July 1, 2003, Decree No. 151/2004/ND-CP of August 5, 2004, Decree No. 213/2004/ND-CP of December 24, 2004, and Decree No. 13/2005/ND-CP of February 3, 2005, promulgating Vietnam’s list of goods and their tax rates for the implementation of the CEPT/AFTA Agreement;
The Ministry of Finance hereby guides the implementation thereof as follows:
I. APPLICATION SCOPE AND CONDITIONS
1. Import goods, to be eligible for the application of CEPT particularly preferential import tax rates (hereinafter referred to as CEPT tax rates for short), as defined in Article 1 of the Government’s Decree No. 78/2003/ND-CP of July 1, 2003, Decree No. 151/2004/ND-CP of August 5, 2004, Decree No. 213/2004/ND-CP of December 24, 2004, and Decree No. 13/2005/ND-CP of February 3, 2005, must satisfy the following conditions:
1.1. Being on Vietnam’s list of goods and their tax rates for the implementation of the CEPT/AFTA Agreement, promulgated together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003, Decree No. 151/2004/ND-CP of August 5, 2004, Decree No. 213/2004/ND-CP of December 24, 2004, and Decree No. 13/2005/ND-CP of February 3, 2005.
1.2. Being imported into Vietnam from the ASEAN countries, including the following countries:

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- Brunei Darussalam;
- The Kingdom of Cambodia;
- The Republic of Indonesia;
- The Lao People’s Democratic Republic;
- Malaysia;
- The Federation of Myanmar;
- The Republic of Philippines;
- The Republic of Singapore; and
- The Kingdom of Thailand;
1.3. Satisfying the ASEAN-origin requirement, certified by certificates of ASEAN goods origin – Form D (C/O – form D for short), as prescribed in Part III of this Circular.

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1.4. Being transported directly to Vietnam from exporting countries being ASEAN members as prescribed in the Trade Minister’s Decision No. 1420/2004/QD-BTM of October 4, 2004.
2. Goods of export processing enterprises established in Vietnam (hereinafter referred to as export processing enterprises) sold into domestic market or processed for enterprises in domestic market must satisfy the conditions specified at Points 1.1 and 1.3, Part I of this Circular for application of CEPT tax rates when being imported.
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