The VJEPA Tariff issued together with this Circular shall be applied to goods which are imported from Japan or directly transported from Japan to Vietnam have the C/O Form VJ
This Tariff is applied to the period of 2015 – 2019; there are 04 tax rate columns applied to each period as follows:
- From 1/4/2015 to 31/3/2016
- From 1/4/2016 to 31/3/2017
- From 1/4/2017 to 31/3/2018
- From 1/4/2018 to 31/3/2019
This Circular takes effect from April 01, 2015 replacing Circular No. 21/2012/TT-BTC dated February 15, 2012 and Circular No. 63/2012/TT-BTC dated April 23, 2012.
Please click here to download the English version of Circular No. 25/2015/TT-BTC and the detail Tariff Schedule.