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THE GOVERNMENT
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom – Happiness
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No. 111/2020/ND-CP
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Hanoi, September
18, 2020
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DECREE
ON
PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF
SCHEDULE OF VIETNAM UNDER EU-VIETNAM FREE TRADE AGREEMENT IN THE 2020 - 2022
PERIOD
Pursuant to the Law on Organization of
Government dated June 19, 2015;
Pursuant to the Law on Export and Import
Duties dated April 6, 2016;
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Law on Tax Administration
dated June 13, 2019;
Pursuant to the Law on International Treaties
dated April 9, 2016;
Pursuant to Resolution No. 102/2020/QH14 of
the National Assembly dated June 8, 2020, on the ratification of the Free Trade
Agreement between the Socialist Republic of Vietnam and the European Union;
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At the request of the Minister of Finance;
The Government promulgates a Decree on
Preferential Export Tariff Schedule and Special Preferential Import Tariff
Schedule of Vietnam under EU-Vietnam Free Trade Agreement in the 2020 - 2022
period.
Article 1. Scope
This Decree promulgates Preferential Export
Tariff Schedule and Special Preferential Import Tariff Schedule of Vietnam
under EU-Vietnam Free Trade Agreement (EVFTA) in the 2020 - 2022 period and
eligibility requirements for preferential export tariff rates and special
preferential import tariff rates under this Agreement.
Article 2. Regulated
entities
1. Taxpayers under provisions of the Law on
Export and Import Duties.
2. Customs authorities and officials.
3. Organizations and individuals with rights
and obligations related to exported goods and imported goods.
Article 3.
Preferential Export Tariff Schedule and Special Preferential Import Tariff
Schedule of Vietnam in the 2020 - 2022 period
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a) Appendix I - Preferential Export Tariff
Schedule of Vietnam under EVTFA: including code, description, preferential
export tariff rates according to stages when exporting to the territories
prescribed in point a clause 2 Article 4 of this Decree for every code;
b) Appendix II - Preferential Import Tariff
Schedule of Vietnam under EVTFA: including code, description, preferential
import tariff rates according to stages when imported from the territories
prescribed in point b clause 3 Article 5 of this Decree for every code;
2. The “Code” and "Description” in the
Appendixes issued together with this Decree are based on the Vietnam’s
nomenclature of exports and imports and classified by 8-digit level or 10-digit
level.
If the Vietnam’s nomenclature of exports and
imports is amended, the customs declarant shall apply the amended nomenclature
to declare the description and code, and tariff rate as prescribed in the
Appendixes issued herewith.
Classification of goods shall comply with
Vietnamese law.
3. The “Tariff rates (%) in Appendix I and
Appendix II: Different tariff rates apply to different periods:
a) “01/8/2020 - 31/12/2020”: tariff rates
applying from August 1, 2020 to December 31, 2020 inclusive;
b) “2021”: tariff rates applying from January
1, 2021 to December 31, 2021 inclusive;
c) “2022”: tariff rates applying from January
1, 2022 to December 31, 2022 inclusive.
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1. Goods that are not included in the
Preferential Export Tariff Schedule in Appendix I hereto appended but included
in the export tariff schedule enumerated in the list of taxable goods
prescribed in Decree No. 57/2020/ND-CP dated May 25, 2020 on amendments and
supplements to several Articles of the Government’s Decree No. 122/2016/ND-CP
dated September 1, 2016 on export and preferential import tariff schedules,
lists of products, absolute, mixed and out-of-quota import tariff rates, and to
the Decree No. 125/2017/ND-CP dated November 16, 2017, amending and
supplementing several Articles of the Decree No. 122/2016/ND-CP (hereinafter
referred to as Decree No. 57/2020/ND-CP) and amending documents (if any) shall
be entitled to the tariff rate of 0% when exporting to the countries specified
in point a, clause 2 of this Article.
2. Eligibility requirements for application
of preferential export tariff rates under EVFTA
Goods exported from Vietnam will be eligible
for preferential export tariff rates specified in Appendix hereto and clause 1
of this Article if:
a) They are imported into the territories
under the EVFTA, namely:
- Members of European Union prescribed in
Appendix III hereto appended;
- United Kingdom and Northern Ireland.
b) There are transport documents (copies)
with the destination in the territories specified in point a clause 2 of this
Article; and
c) There are import customs declarations
proving that the goods exported from Vietnam are imported into the territories
specified in point a clause 2 of this Article (photocopies and translations in
English or Vietnamese in case the language on the declaration is not in
English).
3. Procedures for application of preferential
export tariff rates under EVFTA
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b) Within 1 year from the date of
registration of export declarations, the customs declarant shall submit all
documents proving that the goods satisfy the regulations specified in points b
and c clause 2 of this Article (01 copy) and make an additional declaration to
enjoy the preferential export tariff rate under EVFTA. After the expiration of
the above-mentioned 1-year time limit, exported goods may not enjoy the
preferential export tariff rates under EVFTA;
c) Customs authorities shall check
applications and preferential export tariff rates under the preferential export
tariff rates under the Preferential Export Tariff Schedule in Appendix I hereto
appended. If exported goods fully meet the requirements specified in clause 2
of this Article, it will enjoy preferential export tariff rates under EVFTA and
handle the amounts of overpaid duties for customs declarants according to law
on taxation.
Article 5. Special
Preferential Import Tariff Schedule of Vietnam
1. Symbol “*”: Imported goods are not
eligible for special preferential import tariff of EVFTA.
2. Regarding imports subject to tariff-rate
quotas, including those of 04.07; 17.01; 24.01; 25.01, in-quota special
preferential import tariff rates shall be the tariff rates specified in Appendix
II hereto appended; the list and volume of annual import tariff-rate quotas are
specified by the Ministry of Industry and Trade and the out-of-quota tariff
rates are specified in Decree No. 57/2020/ND-CP and amending documents (if any)
at the time of importation.
3. Eligible requirements for application of
preferential import tariff rates under EVFTA
Imported goods will be eligible for
preferential import tariff rates under EVFTA if:
a) They are included in the Special
Preferential Import Tariff Schedule specified in Appendix II hereto appended;
b) They are imported to Vietnam from:
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- United Kingdom and Northern Ireland;
- Andorra; San Marino; and
- the Socialist Republic of Vietnam (goods
imported from free trade zone to domestic market); and
c) They meet requirements pertaining origin
of goods and have proofs of origin as provided for in EVFTA.
Article 6. Entry in
force
1. This Decree comes into force as of the date
of its signing.
2. Regulations in this Decree apply solely to
goods exported from Vietnam to United Kingdom and Northern Ireland as
prescribed in point a clause 2 Article 4 of this Decree and goods imported to
Vietnam from United Kingdom and Northern Ireland as prescribed in point b
clause 3 Article 5 of this Decree for the period from August 1, 2020 to
December 31, 2020.
3. Regarding customs declarations of exported
and imported goods registered before August 1, 2020 to the date before the
effective date of this Decree, if they meet all eligibility requirements for
preferential export tariff rates or special preferential import tariff rates of
Vietnam in this Decree and overpaid tariff have been made, the customs
authority shall handle the overpaid amounts according to the law on tax
administration.
Article 7.
Implementation
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ON BEHALF OF THE
GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
ATTACHED FILE
