Decision 25/2007/QĐ-BTC

THE MINISTRY OF FINANCE

Article 1.- To amend the title specified in Article 1 of Decision No. 09/2006/QD-BTC of February 28, 2006, promulgating Vietnam's list of commodity items and their particularly preferential import tax rates for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) in the 2006-2013 period and its enclosed list into: "Vietnam's Particularly Preferential Import Tariff for implementation of the ASEAN Agreement on Common Effective Preferential Tax (CEPT)."

Article 2.- To be eligible for Vietnam's particularly preferential import tax rates for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT) (referred to as CEPT tax rates for short), imported goods must satisfy the following conditions:

a/ Being on Vietnam's Particularly Preferential Import Tariff for implementation of the ASEAN Agreement on Common Effective Preferential Tariff (CEPT), promulgated by the Minister of Finance.

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

- Brunei Darussalam;

- Cambodia;

- Indonesia;

- Laos;

- Malaysia;

- Myanmar;

- The Philippines;

- Singapore;

- Thailand.

c/ To satisfy the ASEAN origin requirements, as evidenced by ASEAN certificates of origin - Form D (referred to as Form-D C/O for short), and granted by the following agencies:

- The Ministry of Foreign Affairs and Foreign Trade, in Brunei Darussalam;

- The Ministry of Trade, in Cambodia;

- The Ministry of Trade, in Indonesia;

- The Ministry of Trade, in Laos;

- The Ministry of Foreign Trade and Industry, in Malaysia;

- The Ministry of Trade, in Myanmar;

- The Ministry of Finance, in the Philippines;

- The Customs Department, in Singapore;

- The Ministry of Trade, in Thailand.

d/ Being transported directly from a country of exportation being an ASEAN member country to Vietnam according to the Trade Ministry's regulations.

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 its effective date.

Article 4.- Ministers, heads of ministerial-level agencies and government-attached agencies, and presidents of provincial/municipal People's Committees shall coordinate with one another in directing the implementation of this Decision.