The Government has issued Decree 129/2016/ND-CP on preferential import tariff of Vietnam in particular to implement the ASEAN Trade in Goods Agreement (ATIGA) in the period 2016 – 2018.
This Decree prescribed the preferential import tariff of Vietnam to implement the ATIGA period 2016 – 2018 and the conditions for enjoying the preferential import tariff under this Decree.
Issued together with this Decree is the preferential import tariff of Vietnam in particular to implement the ATIGA Agreement in the period 2016 – 2018 (often referred to as ATIGA tax).
Imported goods are applied the ATIGA tax when satisfying the following conditions:
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