Conditions for the Application of ATIGA Tax Rates

Le Hai

14:30, 11/07/2024

The Government of Vietnam has just promulgated Decree No. 156/2017/ND-CP on the special preferential import tariff schedule of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2018 - 2022.

For imported goods to be eligible for the ATIGA tax rate, the following conditions must be met:

- They must be listed in the Special Preferential Import Tariff Schedule issued under Decree 156/2017/ND-CP.- They must be imported into Vietnam from the member countries of the ASEAN Trade in Goods Agreement, which include the following countries:- Brunei Darussalam;- The Kingdom of Cambodia;- The Republic of Indonesia;- The Lao People's Democratic Republic;- Malaysia;- The Republic of the Union of Myanmar;- The Republic of the Philippines;- The Republic of Singapore;- The Kingdom of Thailand;- The Socialist Republic of Vietnam (Goods imported from the non-tariff zones into the domestic market).- They must be transported directly from the exporting country to Vietnam as specified in Clause 2, Article 4 of Decree 156/2017/ND-CP by the Ministry of Industry and Trade.- They must comply with the origin regulations under the ASEAN Trade in Goods Agreement and have a Certificate of Origin (C/O) Form D, in accordance with the current laws.

For detailed annexes, see Decree 156/2017/ND-CP, which takes effect from January 1, 2018.

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