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THE GOVERNMENT OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 13/2025/ND-CP
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Hanoi, January 21, 2025
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DECREE
AMENDMENTS TO CERTAIN ARTICLES OF THE GOVERNMENT’S DECREE NO.
115/2022/ND-CP DATED DECEMBER 30, 2022 ON VIETNAM’S PREFERENTIAL EXPORT TARIFF
SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF
THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP IN
2022 – 2027 PERIOD AMENDED BY GOVERNMENT’S DECREE NO. 68/2023/ND-CP DATED
SEPTEMBER 07, 2023
Pursuant to Law on
Government Organization dated June 19, 2015; Law on Amendments to certain
Articles of the Law on Government Organization and the Law on Organization of
Local Government dated November 22, 2019;
Pursuant to the Law on
Export and import duties dated April 06, 2016;
Pursuant to Law on
Customs dated June 23, 2014;
Pursuant to Law on
Treaties dated April 9, 2016;
For the purpose of the
Resolution No. 72/2018/QH14 dated November 12, 2018 on ratification of the
Comprehensive and Progressive Agreement for Trans-Pacific Partnership and
relevant documents;
For the purpose of the
Resolution No. 133/2024/QH15 dated June 25, 2024 on ratification of Protocol on
the Accession of the United Kingdom of Great Britain and Northern Ireland to
the Comprehensive and Progressive Agreement for Trans-Pacific Partnership;
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For the purpose of the
Protocol on the Accession of the United Kingdom of Great Britain and Northern
Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific
Partnership dated December 15, 2024;
At the request of the
Minister of Finance of Vietnam;
The Government of
Vietnam promulgates a Decree on amendments
to certain articles of the Government’s Decree No. 115/2022/ND-CP dated
December 30, 2022 on Vietnam’s preferential export tariff schedule and special preferential
import tariff schedule for implementation of the Comprehensive and Progressive
Agreement for Trans-Pacific Partnership in 2022 – 2027 period, amended by
Government’s Decree No. 68/2023/ ND-CP dated September 07, 2023
Article
1. Amendments to certain articles of the Government’s Decree No. 115/2022/ND-CP
dated December 30, 2022 on Vietnam’s preferential export tariff schedule and
special preferential import tariff schedule for implementation of the
Comprehensive and Progressive Agreement for Trans-Pacific Partnership
(hereinafter referred to as " CPTPP
Agreement”) in 2022 – 2027 period, amended by Government’s Decree No. 68/2023/
ND-CP dated September 07, 2023
1. Clause 4d shall be
added following clause 4 Article 4 as follows:
“4d. Tariff rates
applied to the United Kingdom of Great Britain and Northern Ireland
(hereinafter referred to as “United Kingdom”), including the three territories
of Guernsey, Jersey, and the Isle of Man, in the 2024 - 2027 period in Annex I:
a) From December 15, 2024
to December 31, 2024 inclusively: the column marked with “(IV)”.
b) From January 01, 2025
to December 31, 2025 inclusively: the column marked with “(V)"
c) From January 01, 2026
to December 31, 2026 inclusively: the column marked with “(VI)".
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2. Point a, Clause 5,
Article 4 shall be amended as follows:
a) They are imported to
the territory of the countries specified in the CPTPP Agreement, including:
Australia, Canada, Japan, the United Mexican States, New Zealand, the Republic
of Singapore, and the Republic of Peru Malaysia, the Republic of Chile, Brunei
Darussalam, the United Kingdom (including the three territories of Guernsey,
Jersey, and the Isle of Man).”
3. Clause 6d is added
following clause 6 Article 5 as follows:
“6d. Tariff rates
applied to the United Kingdom (including the three territories of Guernsey,
Jersey, and the Isle of Man) in the 2024 - 2027 period in Annex II:
a) From December 15, 2024
to December 31, 2024 inclusively: the column marked with “(IV)”.
b) From January 01, 2025
to December 31, 2025 inclusively: the column marked with “(V)"
b) From January 01, 2026
to December 31, 2026 inclusively: the column marked with “(VI)".
d) From January 01, 2027
to December 31, 2027 inclusively: the column marked with “(VII)".
4. Point b, Clause 7,
Article 5 shall be amended as follows:
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Article
2. Effect
1. This Decree shall come
into force from the date on which it is signed and cease to have effect from
December 31, 2027.
2. The Decree No.
115/2022/ND-CP dated December 30, 2022 promulgating Vietnam’s preferential
export tariff schedule and special preferential import tariff schedule for
implementation of the Comprehensive and Progressive Agreement for Trans-Pacific
Partnership in 2022 – 2027 period; the Decree No. 68/2023/ND-CP dated September
07, 2023 on amendments to certain Articles of the Decree No. 115/2022/ND-CP
shall cease to have effect from December 31, 2027.
3. In the cases where the
customs declaration for goods exported from Vietnam to the territory of the
United Kingdom (including the three territories of Guernsey, Jersey, and the
Isle of Man) or imported into Vietnam from the United Kingdom (including the
three territories of Guernsey, Jersey, and the Isle of Man) is registered from
December 15, 2024 to before the effective date of this Decree; the goods meet
the conditions for claiming preferential export tariff rates according to the
provisions of this Decree, Decree No. 115/2022/ND-CP dated December 30, 2022,
and Decree No. 68/2023/ND-CP dated September 07, 2023 providing amendments to
the Decree No. 115/2022/ND-CP; and the taxpayer has paid duties at a higher
rate, the customs authority shall handle the overpaid taxes in accordance with
laws on tax administration.
Article
3. Responsibility for implementation
Ministers, Heads of
ministerial authorities, Heads of Governmental authorities, Chairpersons of the
People’s Committees of provinces and central affiliated cities, and relevant
organizations and individuals shall be responsible for implementing this
Decree.
ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Ho Duc Phoc