Vietlaw Weekly Newsletter No. 355
Explanation of some regulations on chemicals
Dispatch No. 1372/HC-VP dated December 8th, 2017 of the Ministry of Industry and Trade on response to queries about the Decree No. 113/2017/ND-CP
Relating to the regulations on chemicals provided in Decree No. 113/2017/ND-CP, this document provides guidelines in details as follows:
- Terms “chemical”, substance”, “mixture”, “chemical-related activities” are construed in Article 4 of the Law on chemicals.
- All chemicals, including both hazardous substances and mixtures, must be properly managed and controlled.
- HS codes specified in lists enclosed with the Decree No. 113 are only used for reference purpose in order to identify substances rather than for applying HS codes to imported/exported goods.
- Consumer products containing chemicals shall not be governed by the regulations of the Decree No. 113. This Decree only governs chemicals used for investment, production, business.
- Regulations on exemption from the license to import/export industrial precursors as specified in Clause 1 Article 13 of the Decree No. 113 apply to imported/exported chemicals containing industrial precursors.
- Mixtures that contain any substance as regulated in Appendix V of the Decree No. 113 are also subject to mandatory declaration.
- Declaration of chemicals must be made when they are imported.
- The amount of imported chemicals which is less than 10 kg/shipment shall be exempt from chemical declaration and the allowance of 10kg is applied to a chemical per import shipment. This is not total amount of different chemicals.
CV1372_08122017BCT[ENGLISH].pdf (English translation)
Preferential policies applicable to projects invested in n agriculture and rural development sector
Decree No. 57/2018/ND-CP dated April 17th, 2018 of the Government on incentive policies for enterprises investing in agriculture and rural development sector
This Decree takes effect from the date of its signing and replaces Decree No. 210/2013/ND-CP dated December 19th, 2013.
ND57_17042018CP[ENGLISH].pdf (English translation)
New List of information and communication technology products and goods subject to the compulsory certification and announcement of regulation conformity
Circular No. 04/2018/TT-BTTTT dated May 8th, 2018 of the Ministry of Information and Communications defining the List of products and goods likely to be unsafe subject to the management by the Ministry of Information and Communications
This Circular is to replace 2 Lists:
1. The List of information and communication technology products and goods subject to the compulsory certification and announcement of regulation conformity (Appendix I);
2. The List of information and communication technology products and goods subject to the compulsory announcement of regulation conformity (Appendix II).
Accordingly, in comparison with the earlier Lists, many products now shall not be subject to the certification of regulation conformity (it is only required to be undergone the announcement of regulation conformity) such as Cordless telephone equipment; xDSL terminal equipment; Data transmission equipment; Terrestrial Trunked Radio (TETRA) equipment; Radio navigation equipment, Amplification equipment in the cable TV distribution system, etc.
Especially, some products shall be exempt from both certification and announcement of regulation conformity such as CDMA 2000 - 1x mobile stations; CDMA 2000-1x terminal equipment; Radio accessing equipment on frequency band of 5GHz; LTE mobile communication repeater, Display transmitter, etc.
These products shall be exempt from the announcement of regulation conformity (under the earlier regulations, they were subject to the announcement of regulation conformity): Personal digital assistant (PDA); Hub; PABX switchboard; Optical transmission devices.
This Circular takes effect from July 1st, 2018 and replaces Circular No. 42/2016/TT-BTTTT dated December 26th, 2016.
TT04_08052018BTTTT[VLO].pdf (English translation)
Guidelines for bidding documents for procurement of non-consulting services
Circular No. 14/2016/TT-BKHDT dated September 29th, 2016 of the Ministry of Planning and Investment on guidelines for Bidding Documents for Procurement of Non-consulting Services
This Circular provides guidelines for making Bidding Documents for Procurement of Non-consulting Services up to VND 10 billion (small-scale procurement), including competitive bidding or selective bidding under single-stage and one-envelope bidding procedure.
Non-consulting Services include: logistics, insurance; advertisement; training, testing and commissioning; mapping; printing; funeral; hygiene; management and operation of building; accountant; communication; public transportation; planting and management of trees; water supply and drainage; power supply, lighting; collection, sorting and treatment of waste and wastewater; photography; packing; photocopying and other activities are not consulting services specified in the Clause 8 Article 4 of the Law on Bidding No. 43/2013/QH13 .
In case of procurement of non-consulting services exceeding VND 10 billion or not exceeding VND 10 billion but using single-stage and two-envelope bidding procedure, the Bidding Documents shall be modified in accordance with the Law on Bidding No. 43/2013/QH13 , Decree No. 63/2014/ND-CP.
This Circular takes effect from December 1st, 2016.
TT14_29092016BKHDT[ENGLISH].pdf (English translation)
Certificate of Origin (C/O)
Regarding self declaration of origin of goods for enjoyment of preferences in the MFN Tariff
Official letter No. 3074/BCT-XNK dated April 19th, 2018 of the Ministry of Industry and Trade regarding self declaration of origin of goods for the purpose of enjoyment of preferences in most favoured nation (MFN)Tariff
According to the regulations at point a Clause 1 Article 26 of Decree No. 31/2018/ND-CP, the submission of the certificate of origin (C/O) is only compulsory in case of claiming for enjoyment of special preferential tax rates from Free Trade Agreements (FTA).
For the case of claiming for enjoyment of preferential MFN tax rates, it is not compulsory to submit the C/O other than the commitment on origin of goods.
CV3074_19042018BCT[VLO].pdf (English translation)
Regarding environmental protection tax on mixed substances containing HCFH solution
Official letter No. 1240/GSQL-GQ1 dated April 27th, 2018 of the General Department of Vietnam Customs regarding import of mixed substances containing Hydrochlorofluorocarbon (HCFC) solution
According to the guidelines provided in Official letter No. 12128/BTC-CST dated September 1st, 2015, when enterprises import mixed substances containing HCFC solution, they have to declare and pay environmental protection tax.
Quantity of HCFC subject to environmental protection tax shall be determined based on the percentage (%) of HCFC solution contained in the mixed substances multiplied by (x) quantity of mixed substances imported or produced for sale, consumption, exchange, donation.
Regarding whether it is exempt from license to import mixed substances containing HCFC solution or not, enterprises need to contact with specialized management agency that is the Ministry of Natural Resources and Environment for consideration and settlement.
CV1240_27042018TCHQ[VLO].pdf (English translation)
Regarding entities who are entitled to rent bonded warehouses and commodities stored at bonded warehouses
Official letter No. 1163/GSQL-GQ5 dated April 20th, 2018 of the General Department of Vietnam Customs regarding issues relating to bonded warehouses
According to the General Department of Vietnam Customs’ opinions, entities who are entitled to rent bonded warehouses and commodities stored at bonded warehouses are specified at Article 84 and Article 85 of Decree No. 08/2015/ND-CP .
Customs procedures for goods delivered to and dispatched from bonded warehouses are regulated at Article 91 of Circular No. 38/2015/TT-BTC .
In case subjects that perform the goods sale and purchase and activities directly related to goods sale and purchase are foreign investors, foreign-invested economic organizations in Vietnam, they shall comply with the regulations of the Investment Law, the Commercial Law, the Law on foreign trade management and Decree No. 09/2018/ND-CP.
CV1163_20042018TCHQ[VLO].pdf (English translation)
Fine levels imposed on violations against fertilizer production and trading regulations shall be increased
Decree No. 55/2018/ND-CP dated April 16th, 2018 of the Government on prescribing administrative penalties for violations arising in the fertilizer sector
This Decree is to increase fine levels imposed on violations against regulations on fertilizer production and trading.
Accordingly, with regard to the act of failure to carry out testing and assessment of quality of each batch of finished fertilizers before selling them on the market, the fine range shall be increased from VND 10,000,000 - VND 15,000,000 to VND 25,000,000 - VND 30,000,000 (Clause 6 Article 6).
The act of manufacturing of fertilizers of which types are not specified in the Certificate of conformity with fertilizer manufacturing requirements/the fertilizer manufacturing License, the fine range shall be increased from VND 20,000,000 - VND 25,000,000 to VND 30,000,000 - VND 40,000,000 (Clause 8 Article 6).
Especially, for the act of manufacturing fertilizers without obtaining the Decision on authorization of sale of fertilizers in Vietnam, a fine ranging from VND 80,000,000 to VND 100,000,000 shall be imposed (Clause 9, Clause 10 Article 6).
The act of trading fertilizers during the period of research, test, a fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed.
The act of trading fertilizers without obtaining the Certificate of conformity with fertilizer trading requirements, a fine ranging from VND 7,000,000 to VND 10,000,000 shall be imposed (Clause 4 Article 7).
This Decree shall come into effect from the date of signing, except Clause 4 Article 7 which will enter into force from September 20th, 2020.
This Decree abolishes Articles 19, 20, 21, 23, 24, and 25 of Decree No. 163/2013/ND-CP dated November 12th, 2013; Clauses 18, 19, 20, 21, 22, and 23 Article 1 of Decree No. 115/2016/ND-CP dated July 8th, 2016.
ND55_16042018CP[ENGLISH].pdf (English translation)
Law on management and use of public property 2018
Law No. 15/2017/QH14 dated June 21st, 2017 of the National Assembly on management and use of public property
In comparison with the earlier Law, this Law amends, supplements to some regulations on use and management of public property.
Accordingly, highly risky property due to natural disasters, fires and other force majeure events shall be managed through insurance or other instruments (Clause 2 Article 6).
Regarding form of use of public property, this Law supplements the form of provision of fixed funding for the use of public property which shall apply to official-duty houses, cars for transporting officials, cars serving general business of state authorities and other property in accordance with policies on management and use of each type of public property (Article 33).
Cases in which public property shall be withdrawn: A workplace has not been operated continuously for over 12 months; Property is used for improper purposes or lent; Property is used for commercial purposes, for lease or for joint venture purposes illegally (Article 41).
In addition, this new Law also supplements regulations on use of public property that the State assigns enterprises to manage. Accordingly, with regard to property that the State assigns enterprises to manage without capital contribution, the enterprises are banned from using the assigned property to ensure fulfillment of civil obligations, contribute capital or transfer ownership to another entity (Article 99).
This Law takes effect from January 1st, 2018 and replaces the Law on management and use of public property No. 09/2008/QH12 dated June 3rd, 2008.
LL15_21062017QH[ENGLISH].pdf (English translation)
Producers of food using iodized salt shall not be subject to specialized inspections
Dispatch No. 6134/BYT-PC dated October 27th, 2017 of the Ministry of Health on compliance with conclusions given by the working group affiliated to the Prime Minister related to iodized salt
According to this document, Ministry of Health requests that its affiliated entities and Departments of Health of provinces and central-affiliated cities only inspect producers of iodized salt and do not inspect producers of food using iodized salt.
CV6134_27102017BYT[ENGLISH].pdf (English translation)
Food safety questions and answers
Decision No. 37/QD-ATTP dated February 2nd, 2015 of the Ministry of Health on promulgation of food safety training materials, food safety questions and answers for owners and food handlers of food businesses
The following are enclosed with this Decision:
1. Food safety training materials for food handlers of food businesses – Year 2013.
2. The set of food safety questions and answers used to evaluate food safety knowledge of owners and food handlers of food businesses.
Accordingly, regulatory authorities shall select by chance 20 questions from the Set of food safety questions to test the food safety knowledge of relevant entities.
This Decision takes effect from February 15th, 2015.
QD37_02022015BYT[ENGLISH].pdf (English translation)
Some issues relating to PIT accounting
Official letter No. 21530/CT-TTHT dated April 20th, 2018 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) accounting
According to Article 26 of Circular No. 111/2013/TT-BTC , if a foreigner working in Vietnam is a resident and only earns income from one place, he/she may authorize the income payer to make PIT accounting on his/her behalf.
In case the foreigner does not authorize the income payer to make PIT accounting on his/her behalf, he/she has to directly make PIT accounting according to form No. 02/QTT-TNCN issued together with Circular No. 92/2015/TT-BTC .
However, the foreigner may also authorize another person to make PIT accounting on his/her behalf in accordance with regulations of the Civil Code.
CV21530_20042018CTHN[VLO].pdf (English translation)
Regarding personal deduction for foreign workers
Official letter No. 17376/CT-TTHT dated April 11th, 2018 of the Department of Taxation of Ha Noi regarding guidelines on personal deduction
According to point c.1.2 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC , if a foreigner meets the conditions for being a resident in Vietnam, upon calculation of personal income tax (PIT), he/she shall be also entitled to calculate personal deduction for himself/herself.
Time for calculation of personal deduction is from January or from the month of arrival if the person comes to Vietnam for the first time.
If the foreigner has not made personal deduction or the deduction does not cover 12 months in the tax year, the person may make deduction for 12 months before making tax accounting according to point c Clause c.1.3 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC .
CV17376_11042018CTHN[VLO].pdf (English translation)
Import and export duties
Regarding application of ATIGA duty rates to goods imported on the spot
Official letter No. 2316/TCHQ-TXNK dated May 2nd, 2018 of the General Department of Vietnam Customs regarding issues relating to import/export on the spot
According to Article 4 of Decree No. 156/2017/ND-CP, imports eligible to apply duty rates under the ASEAN Trade in Goods Agreement (ATIGA duty rates) also include goods from non-tariff zones imported to the domestic market.
Accordingly, with regard to on-the-spot imports, if they are imported from non-tariff zones to the domestic market and have the certificate of origin form D, they shall be eligible for ATIGA duty rates.
However, if such goods are traded between Vietnamese enterprises and foreign organizations and delivered or received in Vietnam under the designation, they shall not be eligible for ATIGA duty rates.
With regard to goods which are initially imported for business operation and import duties have been fully paid but eventually they are used for manufacture of goods for export, including goods exported to non-tariff zones, the already - paid duties shall be refunded according to Article 36 of Decree No. 134/2016/ND-CP.
CV2316_02052018TCHQ[VLO].pdf (English translation)
Import and export policies
Criteria for determination of imports to be granted exclusion from trade remedies
Circular No. 06/2018/TT-BCT dated April 20th, 2018 of the Ministry of Industry and Trade on providing detailed regulations on trade remedies
This Circular provides detailed regulations on interested parties in an investigation case; provision and collection of information and documents, and information confidentiality; languages used in investigation; management of imports subject to trade remedy investigations; exclusion from trade remedies.
Accordingly, the Minister of Industry and Trade shall consider granting exclusions from trade remedies on certain imports subject to trade remedies in the following circumstances:
- The imports have characteristics which are different from and not substituted by the like or directly competitive products produced by domestic industry;
- The imports are special products of the like or directly competitive products produced by domestic industry;
- There are no sales of the like or directly competitive products produced by the domestic industry in the ordinary course of trade in the domestic market;
- The volume of the like or directly competitive products produced by the domestic industry is not enough satisfy the needs of the domestic market.
Entities that are entitled to submit requests for exclusion from trade remedies include: Importers of products subject to trade remedy investigations; Users of products subject to trade remedy investigations; Other organizations and individuals as decided by the Minister of Industry and Trade
The maximum period of exclusion is 1 year. The period of exclusion from trade remedies for each specific case is specified in Clause 2 Article 9.
In addition, the investigating authority shall consider and evaluate every request for product exclusion from trade remedies according to the following criteria: The trade name, physical properties, technical standards, quality of the product, purposes of the product, The availability of the like or directly competitive products produced by the domestic industry to substitute the product for which exclusion is requested, etc. (Article 11).
This Circular takes effect from June 15th, 2018.
TT06_20042018BCT[ENGLISH].pdf (English translation)
Regarding the Government’s regular meeting in October 2017
Resolution No. 117/NQ-CP dated November 9th, 2017 of the Government on the Government’s regular meeting in October 2017
At this Resolution, the Government requested Ministries, agencies and localities shall continue measures to reduce charges and input costs for enterprises according to the Government's Resolution No. 75/NQ-CP. At the same time, measures shall be taken to further streamline and simplify administrative procedures, specialized examination procedures, and business conditions, reduce charge rates, and abolish some unnecessary fees.
Especially, it is required to urgently identify and reduce by at least 50% of goods subject to specialized inspection before customs clearance.
NQ117_09112017CP[EN].pdf (English translation)
Criteria for development of smart cities in Vietnam
Dispatch No. 58/BTTTT-KHCN dated January 11th, 2018 of the Ministry of Information and Communications on guide to principles of orientation towards use of information technology and communications for development of smart cities in Vietnam
This document is to provide general overview of smart cities, general objective of development of smart city, general rules for development of smart cities, smart city information and communications technology (ICT) architecture and basic requirements concerning development of smart cities.
Basically, development of a smart city must conform to the following general objectives:
1. Improvement of residents’ quality of life
2. Streamlining of urban administration
3. Effective environmental protection.
4. Competitiveness improvement
5. Fast and convenient public services
6. Strengthening of social security, order and safety as well as crime prevention and control
Especially, smart city ICT architecture must meet the criteria specified in point 6 of this document.
CV58_11012018BTTTT[EN].pdf (English translation)
Land and Housing
Regulations on land use restriction on construction of cultural, medical, education and sports facilities
Circular No. 01/2017/TT-BTNMT dated February 9th, 2017 of the Ministry of Natural Resources and Environment regulations on land use restriction on contrsuction of cultural, medical, education and sports facilities
This Circular provides for land use restriction on construction of cultural, medical, education and sports facilities and cultural construction projects on land for community activities (not including facilities of culture, medical, education and sports managed by the Ministry of National Defense and Ministry of Public Security).
The restrictions provided in this Circular are bases for formulation, inspection and approval of plans for land use of provinces and districts concurrently for inspection of demand for land use of land delivery, land lease, transfer of land use purposes for new construction or the increase in the scale of land use for cultural, medical, education and sports facilities and cultural construction projects on land for community activities.
The land use restriction includes land use restriction (according to construction project) and land use restriction per capita. In which, land use restriction means a limited land area necessary for one construction project to serve its purposes and use the land effectively for a particular purpose; land use restriction per capita means land area measured in square meters provided for one person which enables him/her to fully develop his/her competency in one subject and use the land effectively for a particular purpose.
This Circular takes effect from March 30th, 2017.
TT01_09022017BTNMT[ENGLISH].pdf (English translation)
Use of antimicrobial for disease prevention in animal husbandry will be prohibited
Decision 2625/QD-BNN-TY dated June 21st, 2017 of the Ministry of Agriculture and Rural Development on promulgating the “National action plan on antimicrobial use management and antimicrobial resistance prevention in animal husbandry and aquaculture in the 2017-2020 period”
This Decision is to promulgate “National Action Plan on Antimicrobial Use Management and Antimicrobial Resistance Prevention in Animal Husbandry and Aquaculture in the 2017-2020 Period”.
Accordingly, the regulations on management and use of antimicrobial in animal husbandry shall be amended, supplemented in the manner as follows:
- Gradually eliminate to and eventually prohibit the use of antimicrobials for animal growth stimulation according to Circular No. 06/2016 /TT-BNNPTNT.
- Restrict and eventually prohibit antimicrobial use for disease prevention in animals.
- Amend the regulations on prescription issuance and sale of prescription antimicrobial drugs, including providing instructions on and control of prescription issuance and sale of antimicrobials in veterinary activities.
- Review the regulations on surveillance of antimicrobial use, from import to management of circulation in agriculture
This Decision takes effect from the date of its singing.
QD2625_21062017BNNPTN[ENGLISH].pdf (English translation)
Regarding accounting for welfare-related expenses
Dispatch No. 158/TCT-CS dated January 12th, 2017 of the General Department of Taxation on accounting for welfare expenses of enterprises
According to Clause 4 Article 1 of Decree No. 91/2014/ND-CP, with regard to welfare-related expenses directly paid to employees, enterprises shall be entitled to make cost accounting only when they meet 2 conditions below: (i) having invoices, documents; (ii) total expenses must not exceed actual average one month’s salary within the tax year.
For state-owned enterprises, enterprises with state - controlled stakes whose welfare-related expenses intended for employees within a year have been included deductible expenses upon determining enterprise income tax, if the enterprises have set aside welfare funds as regulated in Decree No. 91/2015/ND-CP , they are required to assure that an amount of welfare expense must not be deducted from two sources including “deductible expenses” and “welfare funds”.
CV158_12012017TCT[ENGLISH].pdf (English translation)
Master plan for developing manufacture of Vietnamese rubber products by 2025
Decision No. 4665/QD-BCT dated May 14th, 2015 of the Ministry of Industry and Trade on approval for “The master plan for developing manufacture of Vietnamese rubber products by 2025 and the orientation towards 2035"
This Decision takes effect from the date of its signing.
QD4665_14052015BCT[ENGLISH].pdf (English translation)
Regulations on determination and announcement of domestic water supply protection zone
Circular No. 24/2016/TT-BTNMT dated September 9th, 2016 of the Ministry of Natural Resources and Environment on determination and announcement of domestic water supply protection zone
According to Article 4 of this Circular, surface water extraction works with a capacity of over 100 m3/24 hours and groundwater extraction works with a capacity of over 10 m3/24 hours have to be undergone the determination and announcement of domestic water supply protection zones
This Circular takes effect from October 25th, 2016.
TT24_09092016BTNMT[ENGLISH].pdf (English translation)
Scheme to improve managerial capability and effective implementation of law on copyright
Decision No. 88/QD-TTg dated January 20th, 2017 of the Prime Minister on approve the Scheme to improve managerial capability and effective implementation of law on copyright and related rights by 2020, with an orientation to 2025
The Scheme is facilitate evolution of and improve efficiency and effectiveness of management and enforcement of law on copyright and related rights; enhance creation of literary, art and scientific works, performances, phonograms and video recordings and broadcasts, the value of which will serve the public and is contributed to the socio-economic development and international integration of country.
This Decision takes effect from the date of its signing.
QD88_20012017TTg[ENGLISH].pdf (English translation)
Powers and organizational structure of the Ministry of Justice
Decree No. 96/2017/ND-CP dated August 16th, 2017 of the Government on defining the functions, tasks, powers and organizational structure of the Ministry of Justice
This Decree takes effect from the date of its signing and replace Decree No. 22/2013/ND-CP dated March 13th, 2013.
ND96_16082017CP[EN].pdf (English translation)
Tax of Special Consumption
[Merged] - Regulations on excise duty 2016
Merged Document No. 18/VBHN-BTC dated October 21st, 2016 of the Ministry of Finance on guidelines for some articles of the Law on excise duty and the Law on amendments, supplements to some articles of the Law on excise duty
This document is to merge the amendments, supplements of Decree No. 100/2016/ND-CP dated July 1st, 2016 to the Government's Decree No. 108/2015/ND-CP dated October 28th, 2015 on guidelines for some articles of the Law on excise duty and the Law on amendments, supplements to some articles of the Law on excise duty.
VBHN18_21102016BTC[ENGLISH].pdf (English translation)
Standards for inspection of transport construction machinery and moving engineering construction equipment
Circular No. 89/2015/TT-BGTVT dated December 31st, 2015 of the Ministry of Transpor on technical safety quality and environmental protection inspection of transport construction machinery
“Transport construction machinery” regulated in this Circular refers to types of construction vehicles defined in TCVN 7772:2007 “Moving engineering construction machinery and equipment – Classification” and those specified in the Appendix II of the Circular No. 13/2015/TT-BGTVT.
Technical standards and regulations referred to in this Circular include:
1) QCVN 13:2011/BGTVT: National technical regulation on quality, safety and environmental protection for construction machinery;
2) QCVN 22:2010/BGTVT: National technical regulation on construction and survey of lifting appliances;
3) QCVN 12:2011/BGTVT: National technical regulation on permitted tolerance and rounding of vehicle dimension and mass; on permitted tolerance and rounding of dimension and mass of vehicles used as heavy-duty vehicles;
4) TCVN 7772: Moving engineering construction machinery and equipment – Classification;
5) TCVN 4244: Lifting appliances – Design construction and survey.
This Circular shall come into force as from July 1st, 2016 and abrogate the following Circulars and regulations:
a) Circular No. 23/2009/TT-BGTVT dated October 15th, 2009;
b) Circular No. 41/2011/TT-BGTVT dated May 18th, 2011;
c) Article 1 and Article 4 of Circular No. 19/2014/TT-BGTVT dated May 20th, 2014.
TT89_31122015BGTVT[ENGLISH].pdf (English translation)
VN-EAEU FTA Tariff applicable during 2018 - 2022
Decree No. 150/2017/ND-CP dated December 26th, 2017 of the Government on the Vietnam’s Special Preferential Import Tariff Schedule in order to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its member states, of the other part, during 2018 - 2022
This special preferential import tariff is the so-called VN-EAEU FTA Tariff, applicable to goods originated in member countries of the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its member states, of the other part.
The Tariff has 5 columns of tax rate, regulating VN-EAEU FTA tariff rates applied to each year during 2018 – 2022 period.
In addition, this Tariff is also added the Symbol “Q” which refers to the in-quota import tariff rate with regard to goods imported under the tariff-rate quota.
Imports eligible to apply VN-EAEU FTA tariff rates under this Tariff must have C/O form EAV.
This Decree takes effect from January 1st, 2018 and abolishes Decree No. 137/2016/ND-CP dated September 29th, 2016.