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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.:
116/2022/ND-CP
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Hanoi, December
30, 2022
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DECREE
VIETNAM’S
PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF
SCHEDULE FOR IMPLEMENTATION OF THE FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC
OF VIETNAM AND EUROPEAN UNION 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 Resolution No.
102/2020/QH14 dated June 08, 2020 of the National Assembly giving approval for
the Free Trade Agreement between the Socialist Republic of Vietnam and the
European Union;
For the purpose of the Free Trade Agreement
between the Socialist Republic of Vietnam and the European Union;
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The Government of Vietnam promulgates a Decree
promulgating Vietnam’s preferential export tariff schedule and special
preferential import tariff schedule for implementation of the Free Trade Agreement
between the Socialist Republic of Vietnam and European Union in the 2022 -
-2027 period.
Article 1. Scope
This Decree promulgates Vietnam’s preferential
export tariff schedule and special preferential import tariff schedule for
implementation of the Free Trade Agreement between the Socialist Republic of
Vietnam and European Union (hereinafter referred to as “EVFTA Agreement”) in
the 2022 - 2027 period and conditions to be satisfied for claiming such
preferential export tariff rates and 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. Vietnam’s preferential export tariff
schedule and special preferential import tariff schedule in the 2022 - 2027
period
1. Vietnam’s preferential export tariff schedule
for implementation of EVFTA Agreement in the 2022 - 2027 period is provided in
Annex I enclosed herewith, including codes, description of goods exported to
the territories specified in Point a Clause 2 Article 4 of this Decree, and
their preferential export tariff rates applied in different periods.
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3. The columns “Code" and “Description” in the
Annexes enclosed herewith are compiled according to Vietnam’s nomenclature of
exports and imports and are classified by 8-digit or 10-digit codes.
If Vietnam’s nomenclature of exports and imports is
amended, customs declarants shall declare description and codes of goods
according to the amended nomenclature, and apply corresponding tariff rates on
such goods with amended codes as prescribed in the Annexes enclosed herewith.
4. The column “Tariff rate (%)” in Annex I and
Annex II includes 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.
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1. Goods other than those specified in the preferential
export tariff schedule in Annex I enclosed herewith shall be eligible for 0%
rate when they are exported to the territories specified in Point a Clause 2 of
this Article.
2. Conditions to be satisfied for claiming
preferential export tariff rates under EVFTA Agreement:
Goods exported from Vietnam shall be entitled to
preferential export tariff rates as prescribed in Annex I enclosed herewith and
in Clause 1 of this Article if:
a) They are imported to the territory of an EU
member state as prescribed in Annex III enclosed herewith.
b) They are supported by transport documents
(photocopies) showing that the destination is in one of the territories
specified in Point a Clause 2 of this Article in accordance with regulations of
law in force.
c) They are supported by the customs declaration
for imports or other substituting documents for the shipment exported from
Vietnam to the territory of one of the countries specified in Point a Clause 2
of this Article (photocopies) in accordance with regulations of law in force.
d) The customs declarant shall provide Vietnamese
or English translations of the documents specified in Points b and c Clause 2
of this Article if they are made in a language other than Vietnamese or English
language, and assume responsibility for such provided translations.
3. Procedures for claiming preferential export
tariff rates under EVFTA Agreement
a) When following customs procedures, the customs
declarant shall make the export declaration, apply the export tariff rate,
calculate and pay export duties according to the export tariff schedule
enumerated in the List of taxable goods enclosed with the Decree promulgating
preferential export tariff schedule and special preferential import tariff schedule,
list of commodities and their specific tariffs, compound tariffs, and
out-of-quota import tariff rates, and their amending documents.
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c) The customs authority shall check and examine
received documents and the declared preferential export tariff rates according
to the preferential export tariff schedule in Annex I enclosed herewith, and if
the exports meet the conditions in Clause 2 of this Article, grant the
preferential export tariff rates under EVFTA Agreement and consider refunding
any overpaid export duties to the customs declarant in accordance with the
provisions of the Law on tax administration.
Article 5. Conditions for claiming Vietnam’s
special preferential import tariff rates
1. Symbol “*”: Imports are not eligible for special
preferential import tariff rates under the EVFTA Agreement.
2. 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
Annex II 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.
3. Conditions for claiming special preferential
import tariff rates under EVFTA Agreement
Imports shall be eligible for the special
preferential import tariff rates under EVFTA Agreement if:
a) They are included in the special preferential
import tariff schedule in Annex II enclosed herewith.
b) They are imported to Vietnam from:
- The territory of an EU member state as prescribed
in Annex III enclosed herewith;
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- The territory of Ceuta and Melilla.
c) They meet requirements pertaining to origin of
goods and are supported by proofs of origin as provided for in the EVFTA
Agreement.
Article 6. Goods imported from free trade zones
of Vietnam
In order to claim special preferential import
tariff rates under the EVFTA Agreement, goods imported from free trade zones of
Vietnam into the domestic market must meet the conditions in Points a, c Clause
3 Article 5 of this Decree.
Article 7. Effect
1. This Decree comes into force from the date on
which it is signed.
2. The Government’s Decree No. 111/2020/ND-CP dated
September 18, 2020 promulgating Vietnam’s preferential export tariff schedule
and special preferential import tariff schedule for implementation of the Free
Trade Agreement between the Socialist Republic of Vietnam and European Union in
the 2020 - 2022 period ceases to have effect from the effective date of this
Decree.
Article 8. Responsibility for implementation
Ministers, heads of ministerial agencies, heads of
Governmental agencies, Chairpersons of People’s Committees of provinces and
centrally-affiliated cities and relevant organizations and individuals are
responsible for the implementation of this Decree.
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ON BEHALF OF
THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai