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THE GOVERNMENT
OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.: 112/2022/ND-CP
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Hanoi, December
30, 2022
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DECREE
VIETNAM’S SPECIAL
PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF FREE TRADE
AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM AND THE
GOVERNMENT OF REPUBLIC OF CHILE IN 2022 – 2027 PERIOD
Pursuant to the Law on Government Organization
dated June 19, 2015; the Law on Amendments to the Law on Government
Organization and the Law on Local Government Organization dated November 22,
2019;
Pursuant to the Law on Export and Import Duties
dated April 06, 2016;
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Law on International Treaties
dated April 09, 2016;
For the purpose of the Free Trade
Agreement between the Government of the Socialist Republic of Vietnam and
the Government of Republic of Chile which comes into force from January 01,
2014;
At the request of the Minister of Finance of
Vietnam;
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Article 1. Scope
This Decree promulgates Vietnam’s special
preferential import tariff schedule for implementation of the Free Trade
Agreement between the Government of the Socialist Republic of Vietnam and
the Government of Republic of Chile (hereinafter referred to as “VCFTA
Agreement”) in the 2022 – 2027 period and conditions to be satisfied for
claiming special preferential import tariff rates under this Agreement.
Article 2. Regulated entities
1. Taxpayers as defined in the Law on Export and
Import Duties.
2. Customs authorities and customs officials.
3. Organizations and individuals that have rights
and obligations related to imports and exports.
Article 3. Vietnam’s special preferential import
tariff schedule for implementation of VCFTA Agreement in 2022 - 2027 period
1. Vietnam’s special preferential import tariff
schedule for implementation of VCFTA Agreement in the 2022 - 2027 period
(hereinafter referred to as “special preferential import tariff schedule”)
includes codes, description of goods imported from the territories specified in
Clause 2 Article 4 of this Decree, and their special preferential import tariff
rates applied in different periods.
2. The columns “Code" and “Description” in the
special preferential import tariff schedule enclosed herewith are compiled
according to Vietnam’s nomenclature of exports and imports and are classified
by 8-digit or 10-digit codes.
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3. The column “VCFTA rate (%)” in the special
preferential import tariff schedule includes the tariff rates applied in
different periods, including:
a) Column “2022”: the tariff rates in this column
apply from December 30, 2022 to December 31, 2022 inclusively;
b) Column “2023”: the tariff rates in this column
apply from January 01, 2023 to December 31, 2023 inclusively;
b) Column “2024”: the tariff rates in this column
apply from January 01, 2024 to December 31, 2024 inclusively;
d) Column “2025”: the tariff rates in this column
apply from January 01, 2025 to December 31, 2025 inclusively;
dd) Column “2026”: the tariff rates in this column
apply from January 01, 2026 to December 31, 2026 inclusively;
e) Column “2027”: the tariff rates in this column
apply from January 01, 2027 to December 31, 2027 inclusively.
4. Symbol “*”: Imports which are not eligible for
special preferential import tariffs under the VCFTA Agreement.
5. With regard to imports subject to tariff-rate
quotas, including goods of headings 04.07, 17.01, 24.01, 25.01, the in-quota
special preferential import tariff rates are the tariff rates specified in the
special preferential import tariff schedule enclosed herewith. The list of
goods and annual import quotas are stipulated by the Ministry of Industry and
Trade of Vietnam and the out-of-quota tariff rates shall be applied in
accordance with Government’s regulations on preferential export tariff
schedule, special preferential import tariff schedule, list of commodities and
their specific tariffs, compound tariffs, and out-of-quota import tariff rates
in force at the time of importation.
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Imports shall be eligible for the special
preferential import tariff rates under VCFTA Agreement if:
1. They are included in the special preferential import
tariff schedule enclosed herewith.
2. They are imported to Vietnam from the Republic
of Chile.
3. They meet origin criteria (including provisions
on direct consignment) and are supported by proofs of origin as prescribed in
the VCFTA Agreement.
Article 5. Goods imported from free trade zones
of Vietnam
In order to claim special preferential import
tariff rates under the VCFTA Agreement, goods imported from free trade zones of
Vietnam into the domestic market must meet the conditions in Clause 1 and Clause
3 Article 4 of this Decree.
Article 6. Effect
1. This Decree comes into force from the date on
which it is signed.
2. The Government’s Decree No. 154/2017/ND-CP dated
December 27, 2017 promulgating Vietnam’s special preferential import tariff
schedule for implementation of the Free Trade Agreement between the Socialist
Republic of Vietnam and the Government of the Republic of Chile in the 2018 -
2022 period ceases to have effect from the effective date of this Decree.
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Ministers, heads of ministerial agencies, heads of
Governmental agencies, Chairpersons of People’s Committees of provinces and
centrally-affiliated cities and relevant organizations and individuals are
responsible for the implementation of this Decree.
ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai