Conditions for Goods Subject to ATIGA Tax Rates

15:10, 11/07/2024

the Government of Vietnam has just promulgated Decree 129/2016/ND-CP on the Special Preferential Import Tariff Schedule (ATIGA tariff rates) of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2016-2018.

Goods to be eligible for ATIGA preferential tax rates must meet the following conditions:

- Belong to the special preferential import tariff schedule issued in conjunction with this Decree;- Be imported into Vietnam from countries that are members of the ASEAN Trade in Goods Agreement (including goods from the non-tariff zones imported into the domestic market of Vietnam);- Be transported directly from the exporting country to Vietnam;- Comply with the regulations on the origin of goods in the ASEAN Trade in Goods Agreement and be accompanied by a Certificate of Origin (C/O) Form D issued by the Ministry of Industry and Trade.

Decree 129/2016/ND-CP takes effect from September 01, 2016 and repeals Circular 165/2014/TT-BTC.

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