Question:
Our company imports a batch of “Iron doors with fittings,” HS code: 73083090, from 45100 Rovigo – Italy, with an import duty rate of 12%. According to Decree 150/2017/NĐ-CP implementing the Free Trade Agreement between the Socialist Republic of Vietnam and the Eurasian Economic Union (Vietnam-EAEU FTA), are the imported goods eligible for the application of the special preferential import duty rate (3.3%)?
To enjoy the special preferential duty rate, our company needs to provide the translation into legal English with Vietnam law concepts for easy understanding by the readers: “Certificate of Origin C/O Form EAV” when completing customs procedures according to Circular 21/2016/TT-BCT. Alternatively, can our company send a letter to your esteemed organization to confirm the validity of the C/O Form EAV certificate before proceeding with customs procedures? If so, how long does the verification process take?
Answer:
According to the provisions in Article 4, Clause 2 of Decree 150/2017/NĐ-CP dated December 26, 2017, issued by the Government, imported goods eligible for applying the VN-EAEU FTA duty rates must be imported into Vietnam from countries that are members of the Vietnam-EAEU FTA, including the following countries:
Armenia;
Belarus;
Kazakhstan;
Kyrgyzstan;
Russian;
Other member countries of the Eurasian Economic Union (as specified in Article 15.2 of the Vietnam-EAEU FTA);
Socialist Republic of Vietnam (Goods from non-tariff zones imported into the domestic market).
Therefore, imported goods from Italy do not meet the requirements for enjoying the special preferential import duty rate.
