Tax law firm in Vietnam
According to the Decree, the import of goods under the special preferential import tariff; Imported into Vietnam from member countries of the ASEAN – India Free Trade Area such as Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, India, Vietnam (with goods from duty free area importing to the domestic market); Transported directly from the exporting country mentioned above and meet the regulations on the origin of goods in the ASEAN – India Free Trade Area, have certificate of goods origin according to “AI form” prescribed by the Ministry of Industry and Trade will be entitled to the special preferential import tariff.
In particular, the tax rate of 0% will be applying since 2016 – 2018 with thoroughbred live animals for breeding purpose; plant originated fertilizer; banknotes (paper currency), legal but have not been put into circulation; shearing wool; cotton fiber; hemp, as raw material or soaked; refined copper and copper alloys, unworked; scrap and lead; filling machine, closing, capping, sealing or labeling bottles, cans, boxes, bags or other containers; capsuling machine for bottles, jars, tubes and similar containers; aerating beverages machine; automatic machines for the transport, keep and preserve of clamp printed circuit boards, printed wiring boards or printed assembled circuit assembly; compactor; bulldozer…
Decree 126 takes effect from September 1st 2016.
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