Decision No.25/2007/QD-BTC of April 16, 2007 amending and supplementing the finance ministrys Decision No. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnams list of commodity items and their particularly preferential import duty rates for the implementation of the asean agreement on common effective preferential table of rates (CEPT) in the 2006-2013 period

DECISION

AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S DECISION No. 09/2006/QD-BTC OF FEBRUARY 28, 2006, PROMULGATING VIETNAM’S LIST OF COMMODITY ITEMS AND THEIR PARTICULARLY PREFERENTIAL IMPORT DUTY RATES FOR THE IMPLEMENTATION OF THE ASEAN AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TABLE OF RATES (CEPT) IN THE 2006-2013 PERIOD

THE MINISTER OF FINANCE

Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995, on Vietnam’s program on reduction of import duties for the implementation of the ASEAN Agreement on Common Effective Preferential Table of rates (CEPT);
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, competent, obligations and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the Protocol on the participation of the Socialist Republic of Vietnam in the Agreement on Common Effective Preferential Table of rates (CEPT) for the implementation of the ASEAN Free Trade Area (AFTA) (hereinafter referred to as CEPT/AFTA Agreement) concluded on December 15, 1995, in Bangkok;
At the proposal of the director of the International Cooperation Department,

DECIDES:

Article 1.- To rename Vietnam’s list of commodity items and their particularly preferential import duty rates for the implementation of the ASEAN Agreement on Common Effective Preferential Table of rates (CEPT) in the 2006-2013 period mentioned in Article 1 of Decision No. 09/2006/QD-BTC of February 28, 2006, as Vietnam’s Particularly Preferential Import Table of rates for the implementation of the ASEAN Agreement on Common Effective Preferential Table of rates.”

Article 2.- To be eligible for Vietnam’s particularly preferential import duty rates for the implementation of the ASEAN Agreement on Common Effective Preferential Table of rates (CEPT) (CEPT duty rates), imported goods must fully meet the following conditions:

a/ Being on Vietnam’s Particularly Preferential Import Table of rates for the implementation of the ASEAN Agreement on Common Effective Preferential Table of rates (CEPT), issued by the Minister of Finance.

b/ Being imported into Vietnam from ASEAN member countries, including:

- Brunei Darussalam;

- The Kingdom of Cambodia;

- The Republic of Indonesia;

- The Lao People’s Democratic Republic;

- Malaysia;

- The Federation of Myanmar;

- The Republic of the Philippines;

- The Republic of Singapore; and

- The Kingdom of Thailand;

c/ Satisfying ASEAN goods origin requirements as manifested by certificates of  ASEAN goods origin -Form D (form-D C/Os) granted by the following agencies:

- In Brunei Darussalam: the Ministry of Foreign Affairs and Foreign Trade;

- In the Kingdom of Cambodia: the Ministry of Trade;

- In the Republic of Indonesia: the Ministry of Trade;

- In the Lao People’s Democratic Republic: the Ministry of Trade;

- In Malaysia: the Ministry of Foreign Trade and Industry;

- In the Federation of Myanmar: the Ministry of Trade;

- In the Republic of the Philippines: the Ministry of Finance;

- In the Republic of Singapore: the Customs Authority; and

- In the Kingdom of Thailand: the Ministry of Trade.

d/ Being transported directly to Vietnam from countries of exportation which are ASEAN members according to regulations of the Ministry of Trade.

Article 3.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imported goods registered with customs offices from the effective date of this Decision.

Article 4.- Ministers, heads of ministerial-level agencies and government-attached agencies and presidents of provincial/municipal People’s Committees shall implement this Decision.