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THE GOVERNMENT
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 119/2022/ND-CP
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Hanoi, December
30, 2022
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DECREE
VIETNAM’S SPECIAL
PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN - KOREA
TRADE IN GOODS AGREEMENT IN 2022 - 2027 PERIOD
Pursuant to the Law on Government Organization
dated June 19, 2015; Law dated November 22, 2019 on Amendments to some Articles
of the Law on Government Organization and Law on Local Government Organization;
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;
In furtherance of the ASEAN - Korea Trade In
Goods Agreement becoming effective from June 01, 2007;
At the request of the Minister of Finance of
Vietnam;
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Article 1. Scope
This Decree deals with Vietnam’s special preferential
import duty rates for implementing the ASEAN - Korea Trade In Goods
Agreement within the ASEAN - Korea Framework Agreement on Comprehensive
Economic Cooperation in the 2022 - 2027 period and conditions for grant of such
special preferential import duty 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. Special preferential import tariff
schedule
1. Promulgated together with this Decree is the
Vietnam’s special preferential import tariff schedule for implementing the
ASEAN - Korea Trade In Goods Agreement in the 2022 – 2027 period (special
preferential import duty rates are hereinafter referred to as “AKFTA rates”).
2. The columns “Code" and “Description” in the
Vietnam’s special preferential import tariff schedule promulgated together with
this Decree are compiled according to Vietnam’s nomenclature of exports and
imports and classified by 8-digit or 10-digit codes.
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3. The column “AKFTA rate (%)” means the tariff
rate applied in each year, commencing December 30, 2022 to December 31, 2027
inclusive.
4. The symbol “*” means that the imports are not
eligible for AKFTA rates at the corresponding time.
5. The column “Ineligible countries” means that the
goods imported from any countries marked with the symbol specified in clause 2
Article 4 of this Decree shall not be eligible for the AKFTA rates specified in
this Decree.
6. The column “GIC” means that the goods made
in Gaeseong Industrial Complex in the North Korea will apply AKFTA tariff rates
as prescribed in Article 6 hereof.
7. 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 the
Special preferential import tariff schedule promulgated together with this Decree.
The list of imports subject to tariff-rate quotas and annual import quotas
thereof are stipulated by the Ministry of Industry and Trade and the
out-of-quota tariff rates shall comply with the regulations enshrined 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.
Article 4. Conditions for grant of special
preferential import duty rates
Imports must meet the following requirements to be
eligible for the AKFTA rates if:
1. They are included in the special preferential
import tariff schedule enclosed herewith.
2. They are imported to Vietnam from member states
of the ASEAN - Korea Trade In Goods Agreement, including:
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b) Kingdom of Cambodia, coded KH;
c) Republic of Indonesia, coded ID;
d) Lao People's Democratic Republic, coded LA;
dd) Malaysia, coded MY;
e) Republic of the Union of Myanmar, coded
MM;
g) Republic of the Philippines, coded PH;
h) Republic of Singapore, coded SG;
i) Kingdom of Thailand, coded TH;
k) Republic of Korea, coded KR;
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Article 5. Goods from Vietnam’s non-tariff areas
Goods from Vietnam’s non-tariff areas imported into
the domestic market will be eligible for the special preferential import tariff
rates under AKFTA if they meet all conditions set out in clauses 1 and 3
Article 4 of this Decree.
Article 6. Goods made in Gaeseong Industrial
Complex in the North Korea
Goods made in Gaeseong Industrial Complex in the
North Korea (GIC goods) will be eligible for AKFTA tariff rates if they:
1. Are coded “GIC” in the column “GIC” of the
Tariff Schedule enclosed herewith.
2. Are imported from Korea to Vietnam.
3. Adhere to the rules of origin for goods
(including the regulations on direct consignment) and are accompanied by the
Certificate of Origin (C/O) - Form AK bearing
the endorsement of the words “Rule 6” in the box 8 issued by the Korea’s
authority competent to issue C/O - Form AK or the proof of origin in accordance
with the ASEAN - Korea Trade In Goods Agreement with regard to the goods
applying Rule 6 – AKFTA and prevailing regulations of law.
Article 7. Effect
1. This Decree comes into force from the date on
which it is signed for promulgation.
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Article 8. Responsibility for implementation
Ministers, heads of ministerial agencies, heads of
Governmental agencies, Chairpersons of People’s Committees of provinces and
central-affiliated cities and relevant organizations and individuals are
responsible for the implementation of this Decree.
BEHALF OF THE
GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai