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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. 81/2024/ND-CP
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Hanoi, July 04, 2024
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DECREE
AMENDMENTS TO SOME ARTICLES OF GOVERNMENT’S DECREE NO.
119/2022/ND-CP DATED DECEMBER 30, 2022 ON VIETNAM’S SPECIAL PREFERENTIAL IMPORT
TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN - KOREA TRADE IN GOODS
AGREEMENT IN 2022 - 2027 PERIOD
Pursuant
to Law on Government Organization of Vietnam dated June 19, 2015; Law on
amendments to some Articles of the Law on Government Organization of Vietnam
and Law on Local Government Organization of Vietnam 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;
Pursuant
to the Law on Tax Administration dated June 13, 2019;
In
furtherance of the ASEAN - Korea Trade In Goods Agreement becoming effective
from June 01, 2007 and the third Protocol on amendments to the ASEAN - Korea
Trade In Goods Agreement becoming effective from November 28, 2023;
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The
Government hereby promulgates Decree on amendments to some articles of
Government’s Decree No. 119/2022/ND-CP dated December 30, 2022 on Vietnam’s
special preferential import tariff schedule for implementation of the Asean -
Korea Trade in Goods Agreement in 2022 - 2027 period.
Article
1. Amendments to some articles of Government’s Decree No. 119/2022/ND-CP dated
December 30, 2022 on Vietnam’s special preferential import tariff schedule for
implementation of the Asean - Korea Trade in Goods Agreement in 2022 - 2027
period
Clause 1,
clause 3 and clause 7 Article 3 shall be amended as follows:
1. Clause
1 shall be amended as follows:
“1.
Promulgated together with this Decree are the Vietnam’s special preferential
import tariff schedule (special preferential import duty rates are hereinafter
referred to as “AKFTA rates”) and Vietnam’s list of goods eligible for
out-of-quota special preferential import tariff rates for implementation of the
ASEAN - Korea Trade In Goods Agreement in the 2023 – 2027 period”
2. Clause
3 shall be amended as follows:
“3. The
column “AKFTA rate (%)” means the tariff rate applied in each year, commencing
November 28, 2023 to December 31, 2027 inclusive.
3.
Article 7 shall be amended as follows:
“7. With
regard to imports subject to tariff-rate quotas, including goods of headings
04.07, 17.01, 24.01, 25.01, in-quota AKFTA tariff rates are the tariff rates
specified in the Special preferential import tariff schedule promulgated
together with this Decree, the out-of-quota AKFTA tariff rates are the tariff
rates specified in the list of goods eligible for out-of-quota special
preferential import tariff rates enclosed herewith. Out-of-quota tariff rates
for the goods not included in the aforesaid list are specified 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. The list of imports subject to tariff-rate quotas and
annual import quotas thereof are stipulated by the Ministry of Industry and
Trade.”
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1. This
Decree comes into effect from the date on which it is signed.
2.
Vietnam’s special preferential import tariff schedule for implementation of the
ASEAN - Korea Trade In Goods Agreement in the 2022 - 2027 period promulgated
together with the Government Decree No. 119/2022/ND-CP dated December 30, 2022
shall be replaced by Vietnam’s special preferential import tariff schedule for
implementation of the ASEAN - Korea Trade In Goods Agreement in the 2023 - 2027
period promulgated together with this Decree.
3.
Customs authorities shall consider refunding overpaid amounts in accordance
with regulations of the Law on Tax Administration in respect of goods imported
and supported by the custom declaration which has been registered from November
28, 2023 to before the effective date of this Decree, provided that all
conditions for claiming AKFTA rates laid down in the Government Decree No.
119/2022/ND-CP dated December 30, 2022 are met and the tax paid at the rates
specified in the tariff schedule enclosed with the Government Decree No.
119/2022/ND-CP is higher than the tax payable at the rates specified in the
tariff schedule enclosed with this Decree.
Article
3. Implementation responsibilities
Ministers,
heads of ministerial agencies, heads of Governmental agencies and Chairpersons
of People’s Committees of provinces and central-affiliated cities and relevant
organizations and individuals shall be responsible for the implementation of this
Decree./.
ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai