Accordingly, procedures for claiming preferential export duty rates under CPTPP Agreement are as follows:
- When following customs procedures, the customs declarant shall make the export declaration, apply the export duty rate, calculate and pay export duties according to the export tariff schedule enumerated in:
+ The list of taxable goods enclosed with the Decree promulgating preferential export tariff schedule and special preferential import tariff schedule;
+ The list of commodities and their flat tax, compound tariff, and out-of-quota import tariff rates, and their amending documents.
- Within 01 year from the date of registration of export declaration, the customs declarant shall submit adequate documents proving that the goods meet the conditions in Point b and Point c Clause 5 Article 4 of the Decree No. 115/2022/ND-CP.
Amendments of the export declaration may be made for the purpose of claiming preferential export duty rates under the CPTPP Agreement.
Upon the expiration of this 01-year time limit, exports are no longer eligible for the preferential export duty rates under the CPTPP Agreement.
- The relevant customs authority shall examine received documents and declared preferential export duty rates according to the preferential export tariff schedule provided in Appendix I enclosed with the Decree No. 115/2022/ND-CP.
If exported goods meet the requirements in Clause 5 Article 4 of the Decree No. 115/2022/ND-CP, they shall be granted the preferential export duty rates under the CPTPP Agreement and overpaid duties shall be refunded in accordance with regulations of law on tax administration.
The Decree No. 115/2022/ND-CP is coming into force from December 30, 2022 and supersedes the Decree No. 57/2019/ND-CP and the Decree No. 21/2022/ND-CP.
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