THE GOVERNMENT
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 21/2022/ND-CP
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Hanoi, March 10,
2022
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DECREE
ON
AMENDMENTS TO THE GOVERNMENT’S DECREE NO. 57/2019/ND-CP DATED JUNE 26, 2019 ON
PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF
SCHEDULE UNDER THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC
PARTNERSHIP IN THE 2019 – 2022 PERIOD
Pursuant to Law on Organization of the
Government dated June 19, 2015; the Law on amendments to the Law on
Organization of the Government and the Law on Organization of Local Governments
dated November 22, 2019;
Pursuant to Law on Export and Import Duties
dated April 06, 2016;
Pursuant to Law on Customs dated June 23, 2014;
Pursuant to Law on Tax Administration dated June
13, 2019;
Pursuant to Law on Treaties dated April 9, 2016;
Pursuant to Resolution No. 72/2018/QH14 on
ratification of the Comprehensive and Progressive Agreement for Trans-Pacific
Partnership and relevant instruments dated November 12, 2018;
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At the request of the Minister of Finance;
The Government issues a Decree on amendments to
Decree No. 57/2019/ND-CP dated June 26, 2019 on the Preferential Export Tariff
Schedule, the Special Preferential Import Tariff Schedule under the
Comprehensive and Progressive Agreement for Trans-Pacific Partnership in the
2019 - 2022 period.
Article 1. Amendments to Decree
No. 57/2019/ND-CP dated June 26, 2019 on the Preferential Export Tariff
Schedule, the Special Preferential Import Tariff Schedule under the
Comprehensive and Progressive Agreement for Trans-Pacific Partnership in the
2019 - 2022 period
1. Point c shall be added to
point b clause 3 Article 4 as follows:
“c) Republic of Peru applies duty rates specified
in Appendix I:
c.1) From September 19, 2021 to December 31, 2021
at the column with the symbol “(IV)”.
c.2) From January 1, 2022 to December 31, 2022 at
the column with the symbol “(V)”.
2. Point a clause 4 Article 4
shall be amended as follows:
“a) They are imported into the territories of the
Parties to the CPTPP Agreement, namely:
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a.2) Canada;
a.3) Japan;
a.4) United Mexican States;
a.5) New Zealand;
a.6) Republic of Singapore;
a.7) Republic of Peru.”
3. Point c shall be added to
point b clause 5 Article 5 as follows:
“c) The Republic of Peru applies duty rates
specified in Appendix II:
c.1) From September 19, 2021 to December 31, 2021
at the column with the symbol “(IV)”.
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4. Point b clause 6 Article 5
shall be amended as follows:
“b) They are imported into Vietnam from the Parties
to the CPTPP Agreement, namely:
b.1) Australia;
b.2) Canada;
b.3) Japan;
b.4) United Mexican States;
b.5) New Zealand;
b.6) Republic of Singapore;
b.7) Republic of Peru;
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Article 2. Entry into force
1. This Decree comes into
force as of the date of signing.
2. For export declarations from
Vietnam to Republic of Peru and import declarations from Republic of Peru to
Vietnam registered from September 19, 2021 to before the effective date of this
Decree, if goods meet the conditions for enjoying the preferential export duty
rates and the special preferential import duty rates specified in Decree No.
57/2019/ND-CP dated June 26, 2019 and this Decree and payment for a higher duty
rate is made, customs authority will handle the overpaid amount in accordance
with the law on tax administration.
Article 3. Implementation
Ministers, Heads of ministerial-level agencies,
Heads of government-affiliated agencies, Presidents of People's Committees of
central-affiliated provinces and cities as well as relevant individuals and
organizations shall implement this Decision.
ON BEHALF OF
THE GOVERNMENT
THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Xuan Phuc