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THE GOVERNMENT
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 120/2022/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 ASEAN-JAPAN
COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT DURING 2022 - 2028
Pursuant to the Law on Government Organization
dated June 19, 2015 and 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 Treaties dated April 09,
2016;
In the furtherance of the ASEAN - Japan
Comprehensive Economic Partnership Agreement which comes into force from
December 01, 2008;
At the request of the Minister of Finance;
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Article 1. Scope
This Decree provides for Vietnam’s special
preferential import tariff rates for implementation of ASEAN - Japan
Comprehensive Economic Partnership Agreement (AJCEP) during 2022 - 2028 and
conditions for grant of such 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. Special preferential import
tariff schedule
1. Promulgated together with this Decree is the
special preferential import tariff schedule of Vietnam for AJCEP implementation
during 2022 - 2028 (special preferential import tariff rates are hereinafter
referred to as “AJCEP tariff rates”).
2. The columns “Code" and “Goods description”
are set up 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 “AJCEP tariff rate (%) means the
tariff rate applied to different periods, including:
a) 30/12/2022 - 31/3/2023: the tariff rate applies
from December 20, 2022 to March 31, 2023 inclusive;
b) 01/4/2023 - 31/3/2024: the tariff rate applies
from April 01, 2023 to March 31, 2024 inclusive;
c) 01/4/2024 - 31/3/2025: the tariff rate applies
from April 01, 2024 to March 31, 2025 inclusive;
d) 01/4/2025 - 31/3/2026: the tariff rate applies
from April 01, 2025 to March 31, 2026 inclusive;
dd) 01/4/2026 - 31/3/2027: the tariff rate applies
from April 01, 2026 to March 31, 2027 inclusive;
e) 01/4/2027 - 31/3/2028: the tariff rate applies
from April 01, 2027 to March 31, 2028 inclusive.
4. The symbol “*” means the imports not eligible
for AJCEP tariff rate at the corresponding time.
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
Annex II to this Decree. The list of imports subject to tariff-rate quotas and
annual import quotas thereof are stipulated by the Ministry of Industry
and Trade and the out-of-quota tariff rates shall comply with the regulations
enshrined in the Government's export tariff and import tariff schedules, and
lists of commodities, specific, compound and out-of-quota import tariff rates
in force at the time of import.
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Imports will be eligible for AJCEP tariff rates if
they:
1. are included in the special preferential import
tariff schedule enclosed herewith.
2. are imported from member states of the AJCEP,
including:
a) Brunei Darussalam;
b) Kingdom of Cambodia;
c) Republic of Indonesia;
d) Lao People’s Democratic Republic;
dd) Malaysia;
e) Republic of the Union of Myanmar;
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h) Republic of Singapore;
i) Kingdom of Thailand;
k) Japan.
3. adhere to the rules of origin for goods
(including the regulations on direct consignment) and are accompanied by the
Certificate of Origin (C/O) - Form AJ or proof of origin in accordance with
AJCEP and prevailing regulations of law.
Article 5. Goods from Vietnam’s non-tariff areas
Goods from Vietnam’s non-tariff areas imported into
the domestic market will be eligible for the special preferential import tariff
rates under AJCEP if they meet all conditions set out in clauses 1 and 3
Article 4 of this Decree
Article 6. Effect
1. This Decree comes into force from the date on
which it is signed for promulgation.
2. The Government’s Decree No. 160/2017/ND-CP dated
December 27, 2017 on Vietnam’s special preferential import tariff schedule for
implementation of ASEAN - Japan Comprehensive Economic Partnership Agreement
during 2018 - 2023 shall cease 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
central-affiliated cities and relevant organizations and individuals are
responsible for the implementation of this Decree.
ON BEHALF OF
THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai