THE MINISTRY OF FINANCE

Circular No. 63/2012/TT-BTC of April 23, 2012, amending the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs
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 June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
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;
In furtherance of the ASEAN-Japan Comprehensive Economic Partnership Agreement (AJCEPA) which was signed on April 3, 2008, in Brunei Darussalam; on April 7, 2008, in Cambodia; on March 31, 2008, in Indonesia; on April 4, 2008, in Laos; on April 14, 2008, in Malaysia; on April 10, 2008, in Myanmar; on April 2, 2008, in the Philippines; on March 26, 2008, in Singapore; on April 11, 2008, in Thailand; on April 1, 2008, in Vietnam; and on March 28, 2008, in Japan, and was ratified by the Prime Minister of the Socialist Republic of Vietnam in Official Letter No. 1346/TTg-QHQT of August 15, 2008;
In furtherance of the Vietnam-Japan Economic Partnership Agreement (VJEPA) which was signed on December 25, 2008, in Japan and was ratified by the Prime Minister of the Socialist Republic of Vietnam in Decision No. 57/2009/QD-TTg of April 16, 2009;
In furtherance of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) which was signed on February 27, 2009, in Thailand and was 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 adjusts the specially preferential import duty rates applicable to a number of commodity groups in Specially Preferential Import Tariffs as follows:
Article 1. To amend the specially preferential import duty rates applicable to a number of commodities under Headings 8702, 8703, 8704, 8708 and 8716 in Vietnam’s Specially Preferential Import Tariff for implementation of the ASEAN-Japan Comprehensive Economic Partnership Agreement (AJCEPA) during 2012-2015 promulgated together with the Ministry of Finance’s Circular No. 20/2012/TT-BTC of February 15, 2012, into new specially preferential import duty rates provided in Appendix I to this Circular.
Article 2. To amend the specially preferential import duty rates applicable to a number of commodities under Headings 8702, 8703, 8704, 8708 and 8716 in Vietnam’s Specially Preferential Import Tariff for implementation of the Vietnam-Japan Economic Partnership Agreement (VJEPA) during 2012-2015 promulgated together with the Ministry of Finance’s Circular No. 21/2012/TT-BTC of February 15, 2012, into new specially preferential import duty rates provided in Appendix II to this Circular.
Article 3. To amend the specially preferential import duty rates applicable to a number of commodities under Headings 8702, 8703, 8704 and 8716 in Vietnam’s Specially Preferential Import Tariff for implementation of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) during 2012-2014 promulgated together with the Ministry of Finance’s Circular No. 44/2012/TT-BTC of March 16, 2012, into new specially preferential import duty rates provided in Appendix III to this Circular.
Article 4. This Circular takes effect 45 days from the date of its signing.-

For the Minister of Finance
Deputy Minister
TRUONG CHI TRUNG