- Decree No. 127/2016 / ND-CP issued preferential import tariff of Vietnam in particular to implement the Agreement establishing the Free Trade Area ASEAN- New Zealand ( AANZFTA) the period 2016-2018.
Circular No. 168/2014 / TT-BTC, Tariff issued Circular No. 168/2014 / TT-BTC, which was revised in terms of time to apply for the period 2016-2018 .
The content of the Tariff as item code, the tax rate for each item is kept under Circular No. 168/2014 / TT-BTC.
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As for the name and description of goods shall be adjusted to suit the Harmonized System (HS) of the World Customs Organization (WCO) and the ASEAN countries, but does not affect the commodity policy, tax rates are applied.
Tariff AANZFTA includes 9471 tariff lines (according AHTN2012), are classified according to 8-digit level. In particular, Vietnam has 155 uncommitted line. The average tax rate of the tariff period 2015-2017 is AANZFTA 4.68% / year and 2018 is 2.50% / year.
AANZFTA Agreement was signed at the ASEAN Summit on November 14th 27/02/2009 at Hua Hin, Thailand; by Vietnam Prime Minister approved on 24/6/2009, with effect from 01/01/2010.
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