Cơ chế ưu đãi thuế hội nhập ASEAN-AISP2102

Cơ chế ưu đãi thuế hội nhập ASEAN-AISP2102.

cơ chế u đãi thuế hội nhập đặc biệt của các nớc

thành viên ASEAN

(Thái Lan, Brunei Darusalem và Malayxia)

(www.mof.gov.vn)

Nhằm thúc đẩy hội nhập ASEAN và thu hẹp dần khoảng cách phát triển giữa các nớc thành viên ASEAN, đồng thời khuyến khích các nớc mới thực hiện tốt việc cắt giảm thuế theo Hiệp định CEPT/AFTA, các nớc thành viên cũ ASEAN, gồm Brunei, Indonesia, Malaysia, Philippines và Thái Lan

sẽ dành cho các nớc thành viên mới là Campuchia, Lào, Myanmar và Việt Nam (CLMV) cơ chế u đãi thuế hội nhập đặc biệt, gọi tắt là AISP Riêng Singapo đã áp dung thuế suất thuế nhập khẩu 0% cho hàng hoá nhập vào nớc này

Đây là cơ chế song song với Hiệp định CEPT/AFTA Theo đề nghị của các nớc mới, các nớc cũ trên cơ sở tự nguyện, song phơng sẽ dành mức thuế 0-5% (bằng mức thuế cắt giảm cuối cùng của Hiệp định CEPT/AFTA) đối với một số mặt hàng Thời gian bắt đầu từ ngày 1/1/2002 Điều kiện đợc h-ởng u đãi là mặt hàng phải có xuất xứ ASEAN và đáp ứng yêu cầu về hàm l-ợng ASEAN là trên 40% nh CEPT

Trên cơ sở danh mục các mặt hàng Việt nam đề xuất với các nớc ASEAN cũ, Thái Lan và Brunei đã thông báo cơ chế và danh mục AISP dành cho Việt Nam (Brunei có một mặt hàng và Thái Lan có 19 mặt hàng) tại Hội nghị của Uỷ Ban điều phối thực hiện CEPT/AFTA tháng 1/2002 Trong số những mặt hàng đợc hởng AISP của Thái Lan, một số mặt hàng ta cha đợc h-ởng u đãi CEPT nhng vẫn đợc hh-ởng u đãi AISP với thuế suất 5% hoặc 3% Nhiều mặt hàng hởng AISP có doanh số xuất khẩu sang Thái Lan hàng triệu

đô la Mỹ

Thực hiện cam kết về thu hẹp khoảng cách phát triển giữa các nớc thành viên ASEAN, các nớc ASEAN -6 (gồm Brunei, Indonesia, Malaysia, Philippines, Singapore và Thái Lan) sẽ dành u đãi thuế đặc biệt đối một số mặt hàng xuất khẩu quan tâm của các nớc thành viên mới ASEAN (gọi tắt là cơ chế AISP) Tại Hội nghị lần thứ 24 của Uỷ Ban điều phối thực hiện CEPT / AFTA ngày 23-24/04/2002 tai Singapore, Malaysia đã công bố văn bản pháp lý về áp dụng thuế suất nhập khẩu 0% đối với 170 mặt hàng theo

đề nghị của Việt Nam, có hiệu lực thi hành từ ngày 1/1/2002 Đây là nớc thứ

3, sau Brunei và Thái Lan về việc thực hiện cơ chế AISP Indonesia dự kiến

sẽ dành u đãi thuế đối với 50 mặt hàng của Việt Nam Các mặt hàng đợc h-ởng u đãi thuế theo cơ chế AISP phải đảm bảo nguyên tắc xuất xứ hàng hoá ASEAN theo qui định của Hiệp định CEPT Danh mục hàng hoá AISP của Malaysia theo danh sách đính kèm

Các nớc ASEAN khác vẫn đang trong quá trình tham vấn các cơ quan trong nớc và sẽ có công bố trong thời gian tới Khi nào các nớc có thông báo danh mục các mặt hàng cụ thể dành cơ chế AISP cho Việt Nam, Bộ Tài chính sẽ tiếp tục đăng tải trên mạng

Để giúp các doanh nghiệp nắm bắt đợc kịp thời các thông tin mới về cơ chế này, Bộ Tài chính đăng nguyên bản dịch tiếng Anh không chính thức

của Thái Lan về danh mục hàng hoá AISP và cơ chế AISP dành cho Việt Nam Nếu cần biết các thông tin chi tiết về AISP, các doanh nghiệp có thể liên hệ với Bộ Tài chính (Vụ Quan hệ Quốc tế) theo địa chỉ email:

xuất xứ hàng hoá ASEAN để đợc hởng cơ chế AISP do Bộ Thơng Mại chủ trì thực hiện

1 Mặt hàng đ ợc h ởng AISP của Brunei dành cho Việt nam

HS Code in Brunei

D.

Description in Brunei

D Indicator

Existing rates (%) T/s AISP

(%) MFN CEPT 2001

2 Mặt hàng đ ợc AISP của Thái Lan dành cho Việt nam

List of aisp products for Vietnam

09.06 Cinnamon and cinnamon-tree flowers

0906.100 Neither crushed nor ground

2 0906.10.002 -Cinnamon-tree flower 0

4 0906.10.002 - Cinnamon-tree flower 0 09.09 Seeds of anise, badian, fennel, coriander,

cumin or caraway: juniper berries

5 0909.100 0909.10.000 - Seeds of anise of badian

14.03 1403.000 Vegetable materials of a kind used primarily

in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle) whether or not in hanks or bundles.

20.08 Fruit, nuts and other edible parts of plants,

otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

- Nuts, ground-nuts and other seeds, whether

or not mixed together:

2008.190 Other, including mixtures;

7 2008.19.001 -Almonds and other nuts, roasted 5

27,01 Coal; briquettes, avoids and similar fuels

manufactured from coal. 1 -Coal, whether or not pulverised, but not agglomerated:

29.17 Polycarboxylic acids, their anhydrides,

halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

10 2917.320 291732.000 Dioctyl orthophthalates 1 37.03 Photographic paper, paperboard and textiles,

sensitised, unexposed.

11 3703.200 3703.20.000 - Other, for colour photography (polychrome) 5 42.03 Articles of apparel and clothing accessories, of

leather or of composition leather.

12 4203.210 4203.21.000 Specially designed for use in sports 5 55.05 Waste (including coils, yarn waste and

garnetted stock) of man-made fibres

13 5505.100 5505.10.000 - Of synthetic fibres 0 70.10 Carboys, bottles, flasks, jars, pots, phials,

ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.

14 76.05 7605.110 7605.11.000 Of which the maximum cross-sectional

dimension exceeds 7mm

0

15 84.60 Machine-tools for debarring, sharpening,

grinding, honing, lapping, polishing or otherwise finishing metal or cermels by means

of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading No 84.61

16 8460.400 8460.40.000 - Housing or lapping machines 0 85.29 Parts suitable for use solely or principally with

the apparatus of headings Noss.85.25 to 85.28.

8529.909 -Other

90.26 Instruments and apparatus for measuring or

checking the flow, level, pressure or other variables of liquids or gases, (for example, flow meters, level gauges, manometers, heat, meters), excluding instruments and apparatus

of heading No.90.14, 90.15, 90.28 or 90.32.

19 9026.200 9026.20.000 -For measuring or checking pressure 0

Unofficial Translation

Operational Certification Procedures for the Rules of Origin of the ASEAN Integration System of

Preferences Scheme

For the Purpose of implementing the Rules of Origin for the AISP Scheme, the following operational procedures on the issuance and verification of the Certificate of Origin (Form AISP) and the other related administrative

matters, shall be observed:

Authorities:

(a) The Certificate of Origin shall be issued by the government authorities of the exporting CLMV countries

(b) CLMV countries shall inform Thailand of the names and addresses of the Government authority issuing the Certificate of Origin and shall provide specimen signatures and specimen of official seals used by the Government authority Any Change in names, addresses, or official seals shall be

promptly informed in the same manner

Issuance of Certificate of Origin

(a) The Certificate of Origin must be on ISO A4 size paper in conformity to the specimen as shown in Appendix “A” It shall be made in English

(b) The Certificate of Origin shall comprise one original and three (3) carbon copies of the following colors:

(c) Each Certificate of Origin shall bear a reference number separately

given by each place or office of issuance

(d) The original copy shall be forwarded, together with the triplicate, by

the exported to the importer for submission to the Customs Department of Thailand at the port or place of importation The duplicate shall be retained by the issuing authority in the country of exportation The quadruplicate shall be retained by the exporter After the importation of the products, the triplicate shall be marked accordingly in box 4 and returned to the issuing authority within reasonable period of time

(e) In the case of consignments of products originating in the country of

exportation and not exceeding US$200.00 in FOB price, the production of a Certificate of Origin shall be waived and the use of simplified declaration by the exporter that the products in question have originated in the country of exportation will be accepted

Products sent through the post not exceeding US$200.00 in FOB price shall also be similarly treated

1 Goods consigned from (Exporter's name, address,

ASEAN INTERGRATION SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined Declaration and Certificate) FORM AISP - Thailand

Issued in ……….

(Country)

See Overleaf Notes

2 Goods consigned to (Consignee's name, address,

country)

3 Means of transport and route (as far as known)

Departure date

Vessel's name/Aircraft etc.

Port of Discharge

4 For Official Use

Preferential Treatment Given under ASEAN Integration System of Preferences

Preferential Treatment Not Given (Please state reason/s)

……… Signature of Authorised Signatory of Thailand

5 Item

number 6 Marks andnumbers on

packages

7 Number and type of packages, description of goods (including quantity where appropriate and HS number of Thailand)

8 Origin criterion (see Overleaf Notes)

1)Material % 2) Labor % 3)Overhead % 4)Profit % Total %

9 Gross weight or other quantity and value (FOB)

10 Number and date of invoices

11 Declaration by the exporter

The undersigned hereby declares that the above details

and statement are correct; that all the goods were

produced in

………

(Country) and that they comply with the origin requirements

specified for these goods in the ASEAN Integration

System of Preferences for the goods exported to Thailand

……….

Place and date, signature of authorized signatory

12 Certification

It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.

……… Place and date, signature and stamp of certifying authority Tel no:………Fax no:………

Overleaf notes

1 Thailand accepts this form, issued by the relevant agency of Cambodia, Lao PDR,

Myanmar, and Vietnam, for the purpose of preferential treatment under the ASEAN Integration System of Preferences (AISP).

2 CONDITIONS:

The main conditions for admission to the preferential treatment under the AISP Scheme are that goods sent to Thailand must:

(a) fall within a description of products eligible for AISP;

(b) comply with the consignment conditions, that the goods must be consigned directly from the country of exportation to Thailand; and

(c) comply with the rules of origin of Thailand specified in the next paragraph.

3 ORIGIN CRITERIA

For exports to Thailand to be eligible for AISP, the requirement is that either:

(a) products wholly produced or obtained in the country of exportation as defined in rule

2 of the Rules of Origin for CEPT;

(b) agricultural products worked upon and processed as a result of which the total value

of the materials, parts or produce originating from neither the country of exportation nor Thailand and of undetermined origin used does not exceed 40% of the FOB value

of the product produced or obtained and the final process of the manufacture is performed within the country of exportation; or

(c) non-agricultural products worked upon and processed as a result of which the total value of the materials, parts or produce originating from neither the country of exportation nor Thailand and of undetermined origin used does not exceed 60% of the FOB value of the product produced or obtained and the final process of the manufacture is performed within the country of exportation.

If the goods qualify under the above criteria, the exporters must indicate in Box 8 of this form the origin criteria in the basis of which he claims that his goods qualify for preferential treatment, and the percentage of total values of raw materials, labor, and overhead originating from the country of exportation and Thailand, and of profit received

by the exporters, in the manner shown in the following table:

Circumstances of production or manufacture in the country named in Box

11 of this form

Insert in Box 8 (a) Products wholly produced in the country of exportation (see

paragraph 3(a) above) "X"

(b) Agricultural products worked upon but not wholly produced in the

country of exportation which were produced in conformity with the

provisions of paragraph 3 (b) above

Percentage of country of exportation (plus Thailand, if applicable), example, 1) Materials 25%

2) Labor 20%

3) Overhead 10%

4) Profit 5%

Total 60%

(c) Non-agricultural products worked upon wholly produced in the

country of exportation which were produced in conformity with the

provisions of paragraph (c) above

Percentage of country of exportation (plus Thailand, if applicable), example, 1) Materials 20%

2) Labor 10%

3) Overhead 5%

4) Profit 5%

Total 40%

Details on costs of production must also be provided in Box 8.

4 Agricultural products: The agricultural products are products under chapter

1-24, 2905.43-2905.44, 33.01, 35.01-35.05, 3809.10, 3823.60, 41.01-41.03, 50.01- 50.03, 51.01-51.03, 52.01-52.03 and 53.01-53.02 in HS code of Thailand.

5 If the consignment does not exceed US$ 200.00 FOB, the issuance of a Form

AISP-Thailand shall be waived and the use of simplified declaration by exporter that the products in question have originated in the country of exportation will be accepted.

6 Each article in consignment must qualify separately in its own right This is of particular

relevance when similar articles of difference sizes or spare parts are sent.

7 DESCRIPTION OF PRODUCTS: The description of products must be sufficiently

detailed to enable the products to be identified by the customs officers examining them Name\s of manufacturer, any trademark shall also be specified.

8 The Harmonised System number shall be that of Thailand.

9 The term "Exporter" may include the manufacturer of the producer.

10 FOR OFFICIAL USE: The Customs Department of Thailand must indicate () in the

relevant box/es in Box 4 whether or not preferential treatment is accorded For multiple items declared in the same Form AISP-Thailand, if preferential treatment is not granted

to any of the items, this is also to be indicated accordingly in Box 4 and the item number circled or marked appropriately in Box 5