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THE GOVERNMENT
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 122/2022/ND-CP
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Hanoi, December
30, 2022
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DECREE
VIETNAM’S SPECIAL
PREFERENTIAL TARIFF SCHEDULE FOR IMPLEMENTATION OF THE
ASEAN - INDIA AGREEMENT ON TRADE IN GOODS IN THE 2022 - 2027 PERIOD
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 - India
Comprehensive Economic Partnership Agreement which comes into force from June
01, 2010;
At the request of the Minister of Finance;
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Article 1. Scope
This Decree provides for special preferential
import tariff rates for implementation of ASEAN - India Agreement on Trade in
Goods within the ASEAN - India Framework Agreement on Comprehensive Economic
Cooperation in the 2022 - 2027 period and conditions for grant of such special
preferential import duty 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 AIFTA implementation
in the 2022 - 2027 period (special preferential import tariff rates are
hereinafter referred to as “AIFTA 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 “AIFTA tariff rate (%) means the
tariff rate applied to different periods, including:
a) 30/12/2022: the tariff rate applies from
December 30, 2022;
b) 31/12/2022 - 30/12/2023: the tariff rate applies
from December 31, 2022 to December 30, 2023 inclusive;
c) 31/12/2023 - 30/12/2024: the tariff rate applies
from December 31, 2023 to December 30, 2024 inclusive;
d) 31/12/2024 - 31/12/2025: the tariff rate applies
from December 31, 2024 to December 31, 2025 inclusive;
dd) 01/01/2026 - 31/12/2026: the tariff rate
applies from January 01, 2026 to December 31, 2026 inclusive;
e) 01/01/2027 - 31/12/2027: the tariff rate applies
from January 01, 2027 to December 31, 2027 inclusive.
4. The symbol “*” means the imports not eligible
for AIFTA 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 the
Special preferential import tariff schedule promulgated together with 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, absolute, mixed and out-of-quota tariff duty rates in force at the
time of import.
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Imports will be eligible for AIFTA tariff rates if
they:
1. are included in the special preferential import
tariff schedule enclosed herewith.
2. Are imported to Vietnam from member states of
the ASEAN - India Agreement on Trade in Goods, 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) Republic of India.
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 the
ASEAN - India Agreement on Trade in Goods and prevailing regulations of law.
Article 5. Goods from Vietnam’s non-tariff areas
Imports from Vietnam’s non-tariff areas imported
into the domestic market will be eligible for the special preferential import
tariff rates under AIFTA 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. 159/2017/ND-CP dated
December 27, 2017 on Vietnam’s special preferential import tariff schedule for
implementation of the ASEAN - India Agreement on Trade in Goods in 2018 - 2022
period 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