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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.:
123/2022/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 – HONG KONG,
CHINA FREE TRADE AGREEMENT 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 ASEAN – Hong Kong, China Free Trade Agreement which comes into force from June 11, 2019;
At the request
of the Minister of Finance of Vietnam;
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Article 1.
Scope
This Decree introduces Vietnam’s special
preferential import tariff schedule for implementation of the ASEAN – Hong Kong, China Free Trade
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.
Special preferential import tariff schedule
1. Vietnam’s special preferential import tariff
schedule for implementation of the ASEAN – Hong Kong, China Free Trade Agreement in
the 2022 – 2027 period (special preferential import tariff rates are
hereinafter referred to as “AHKFTA rates”) is issued together with this Decree.
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 “AHKFTA rate (%)” indicates 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
AHKFTA rates for corresponding period.
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 AHKFTA rates if:
1. They are included in the special preferential
import tariff schedule enclosed herewith.
2. They are imported from member states of the ASEAN – Hong Kong, China Free Trade
Agreement, including the following countries and territories:
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) Hong Kong Special Administrative Region of the
People’s Republic of China.
3. They meet origin criteria (including provisions
on direct consignment) and are supported by a valid Certificate of Origin (C/O)
– Form AHK or proofs of origin as prescribed in the ASEAN – Hong Kong, China Free Trade Agreement and
regulations of law in force.
Article 5.
Goods imported from free trade zones of Vietnam
In order to claim special preferential import
tariff rates under the ASEAN
– Hong Kong, China Free Trade 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. 07/2020/ND-CP dated
January 05, 2020 promulgating Vietnam’s special preferential import tariff
schedule for implementation of the ASEAN – Hong Kong, China Free Trade Agreement in
the 2019 - 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 provincial People’s Committees and
relevant organizations and individuals shall implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai