Decree No. 113/2022/ND-CP dated December 30, 2022 on 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

• Official number: 113/2022/ND-CP
• Legislation Type: Decree of Government
• Organization: The Government
• Signer: Le Minh Khai
• Issued Date: 30/12/2022

THE GOVERNMENT OF VIETNAM -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness -------------
No.: 113/2022/ND-CP	Hanoi, December 30, 2022

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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