Thông tư 25/2015/TT-BTC về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Đối tác kinh tế Việt Nam - Nhật Bản giai đoạn 2015-2019 do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

PROMULGATING THE PREFERENTIAL TARIFF THAT VIETNAM IMPOSES ON IMPORTS TO ADHERE TO VIETNAM - JAPAN ECONOMIC PARTNERSHIP AGREEMENT FOR THE PERIOD 2015-2019

Pursuant to the Law on Export and Import Duty No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010 on providing specific regulations on the implementation of several articles of the Law on Export and Import Duty;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In compliance with the Vietnam - Japan Economic Partnership Agreement signed in Japan on December 25, 2008 and approved by the Prime Minister of the Socialist Republic of Vietnam in the Decision No. 57/2009/QĐ-TTg dated April 16, 2009;

At the request of the Director of International Cooperation Department;

The Minister of Finance hereby promulgates the Circular on stipulating the preferential tariff that Vietnam imposes on imports to adhere to Vietnam - Japan Economic Partnership Agreement for the period 2015-2019 as follows:

Article 1. This Circular is attached by the preferential tariff that Vietnam imposes on imports to adhere to Vietnam - Japan Economic Partnership Agreement for the period 2015-2019 (preferential tax rate hereinafter referred to VJEPA tax rate).

1) The column “Code and “Description” shall be written on the basis of ASEAN Harmonized Tariff Nomenclature 2012 (AHTN2012) and 8-digit or 10-digit system used for product code shall be applied.

2) The column “ VJEPA tax rate (%)”: tax rate applied for different periods, including:

- 01/4/2015-31/3/2016: tax rate applied from April 1, 2015 to the end of March 31, 2016;

- 01/4/2016-31/3/2017: tax rate applied from April 1, 2016 to the end of March 31, 2017;

- 01/4/2017-31/3/2018: tax rate applied from April 1, 2017 to the end of March 31, 2018;

- 01/4/2018-31/3/2019: tax rate applied from April 1, 2018 to the end of March 31, 2019;

+ The sign “*": imported products which are not entitled to VJEPA tax rate at the equivalent period of time.

Article 2. Requirements for imposition of VJEPA tax rate on imported products

In order to be entitled to VJEPA tax rate, imported products must meet the following requirements:

1) Appear in the preferential tariff on imports enclosed herewith.

2) Be imported from Japan to Vietnam.

3) Be shipped directly from Japan to Vietnam in accordance with regulations laid down by the Ministry of Industry and Trade.

4) Adhere to all regulations on the product origin laid down in the Vietnam – Japan Economic Partnership Agreement, and be issued with the Vietnam – Japan certificate of origin VK (abbreviated as C/O – VJ form) in accordance with the Ministry of Industry and Trade.

Article 3. Effect

This Circular shall come into force from April 1, 2015 and replace the Circular No. 21/2012/TT-BTC of the Minister of Finance dated February 15, 2012 on promulgating the preferential tariff that Vietnam imposes on imports to adhere to the Vietnam – Japan Economic Partnership Agreement for the period 2012 – 2015, the Circular No. 63/2012/TT-BTC of the Minister of Finance dated April 23, 2012 on amending the preferential tariff on several headings in the preferential tariff on imports. In the course of implementation, if there is any difficulty that may arise, the Ministry of Finance must be promptly notified to provide their proper guidance or complementation.

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