THE GOVERNMENT
OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
113/2022/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 THE FREE
TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM, OF THE ONE
PART, AND THE EURASIAN ECONOMIC UNION AND ITS MEMBER STATES, OF THE OTHER PART,
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 Socialist Republic of Vietnam, of the one part, and
the Eurasian Economic Union and its Member States, of the other part, which
comes into force from October 05, 2016;
At the request of the Minister of Finance of
Vietnam;
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Article 1. Scope
This Government introduces Vietnam’s special
preferential import tariff schedule for implementation of the Free Trade
Agreement between the Socialist Republic of Vietnam, of the one part, and
the Eurasian Economic Union and its Member States, of the other part,
(hereinafter referred to as “VN-EAEU FTA 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 VN-EAEU FTA Agreement in 2022 - 2027
period
1. Vietnam’s special preferential import tariff
schedule for implementation of VN-EAEU FTA 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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Classification of goods shall comply with
regulations of the law of Vietnam.
3. The column “VN-EAEU FTA 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 tariff rates under the VN-EAEU FTA Agreement.
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Article 4. Eligibility conditions
Imports shall be eligible for the special
preferential import tariff rates under VN-EAEU FTA Agreement if:
1. They are included in the special preferential
import tariff schedule enclosed herewith.
2. They are imported from member states of the
VN-EAEU FTA Agreement, including:
- Republic of Armenia;
- Republic of Belarus;
- Republic of Kazakhstan;
- Kyrgyz Republic;
- Russian Federation.
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Article 5. Goods imported from free trade zones
of Vietnam
In order to claim special preferential import
tariff rates under the VN-EAEU FTA 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. 150/2017/ND-CP dated
December 26, 2017 promulgating Vietnam’s special preferential import tariff
schedule for implementation of the Free Trade Agreement between the Socialist
Republic of Vietnam, of the one part, and the Eurasian Economic Union and its
Member States, of the other part, in 2018 - 2022 period ceases to have effect
from the effective date of this Decree.
Article 7. Implementation
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.
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