Conditions for on-spot imported and exported goods entitled to ATIGA special preferential import tariff

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Customs operation at Mong Cai Customs Branch, Quang Ninh Customs Department. Photo: T.Tr

The General Department of Vietnam Customs has responded to Thanh Cong- Bien Hoa Joint Stock Company on legal policies for on-spot imported and exported goods entitled to ATIGA Special Preferential Import Tariff.

Analyzing the current policies for applying ATIGA Special Preferential Import Tariff, the General Department of Vietnam Customs said that according to Article 5 of the Law on Import and Export Duty No. 107/2016/ QH13, the Special preferential rates apply to imports originated in any countries or groups of countries or territories that have an agreement on special preferential import duties with Vietnam; goods that are imported from a non-tariff area to the domestic market and originating in a country or group of countries or territories that have an agreement on special preferential import duties with Vietnam;

Besides, according to Article 4 in the Government’s Decree 156/2017/ND-CP dated 27 December 2017, one of conditions for applying ATIGA tax rate is that goods imported into Vietnam from member countries of the ASEAN Agreement on Trade in Goods, which includes the Socialist Republic of Vietnam (Goods imported from non-tariff areas into the domestic market); Having certificates of origin (C/O) of form D according to the provisions of law.

Apply Electronic C/O form D in ATIGA VCN – The Ministry of Industry and Trade issued Circular 22.2016/TT-BTC in implementing Rules of Origin for ...

Article 35 the Government’s Decree 08/2015-CP dated 21st January stipulates that on-spot imported and exported goods are goods processed in Vietnam and ordered by foreign organizations individuals for processing to sell for organizations and individuals in Vietnam; Goods trade between domestic enterprises and processing enterprises and enterprises in non-tariff areas; Goods traded with and between Vietnamese enterprises and foreign organizations and individuals without representatives in Vietnam and assigned by foreign traders to send and receive goods with other enterprises in Vietnam.

According to the above provisions, goods imported from a non-tariff area into the domestic market shall be applied ATIGA tax rate if they satisfy conditions in provisions of Article 4 Decree 156/2017/ND-CP.