According to the Decree, the import of goods under the special preferential import tariff; Imported into Vietnam from member countries of the ASEAN – India Free Trade Area such as Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, India, Vietnam (with goods from duty free area importing to the domestic market); Transported directly from the exporting country mentioned above and meet the regulations on the origin of goods in the ASEAN – India Free Trade Area, have certificate of goods origin according to “AI form” prescribed by the Ministry of Industry and Trade will be entitled to the special preferential import tariff.