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On December 27, 2017, the Government issued Decree 159/2017 / ND-CP, which stipulates special preferential import tax rates for the implementation of the ASEAN-India Trade in Goods Agreement. Framework Agreement on ASEAN – India Comprehensive Economic Cooperation 2018 – 2022 and the eligibility for the special preferential import tariff under this Agreement.
View The special preferential import tariff schedule – Click the line below:
“Special preferential import tariff of Asean – India for the period of 2018 – 2022”
Article 4. Eligibility for special preferential import tariff rate
Imports must meet the following requirements to be eligible for the AIFTA rates:
1. Be defined on the special preferential import tariff schedule enclosed herewith.
2. Be imported from member states of the ASEAN – India Agreement on Trade in Goods, including:
a) Brunei Darussalam;
b) Kingdom of Cambodia;
c) Republic of Indonesia;
d) Lao People’s Democratic Republic;
dd) Malaysia;
e) Republic of the Union of Myanmar;
g) Republic of the Philippines;
h) Republic of Singapore;
i) Kingdom of Thailand;
k) Republic of India;
l) Socialist Republic of Vietnam (goods imported from free trade zones to the domestic market).
3. Be transported directly from exporting countries specified in Clause 2 Article 4 hereof into Vietnam according to regulations of the Ministry of Industry and Trade.
4. Adhere to the rules of origin for goods in the ASEAN – India Agreement on Trade in Goods and possess a Certificate of origin (C/O) of form A1 in accordance with applicable regulations of laws.
