On June 26, 2019, the Government has just issued Decree 156/2017 / ND-CP on Vietnam’s preferential export tariff and Vietnam’s special preferential import tax rate to implement the Agreement on Trade in Goods. ASEAN for the period of 2018 – 2022
View the tariff – Click the line below:
Article 4. Conditions for application of particularly preferential import tax rates
Imported goods eligible for the ATIGA tax rate must fully meet the following conditions:
Being on the Special Preferential Import Tariff issued together with this Decree.
To be imported into Vietnam from countries which are members of the ASEAN Trade in Goods Agreement, including the following countries:
a) Brunei Darussalam;
b) Kingdom of Cambodia;
c) The Republic of Indonesia;
d) Lao People’s Democratic Republic;
e) The Federal Republic of Myanmar;
g) The Republic of the Philippines;
h) The Republic of Singapore;
i) Kingdom of Thailand;
k) The Socialist Republic of Vietnam (Goods from the free trade zone are imported into the domestic market).
3. Being transported directly from exporting countries according to Clause 2, Article 4 of this Decree to Vietnam as prescribed by the Ministry of Industry and Trade.
4. Satisfying the rules of origin of goods in the ASEAN Trade in Goods Agreement, having Certificate of Origin (C / O) Form D, according to the current provisions of law.