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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.:
115/2022/ND-CP
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Hanoi, December 30, 2022
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DECREE
PROMULGATING VIETNAM’S
PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF
SCHEDULE FOR IMPLEMENTATION OF THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR
TRANS-PACIFIC PARTNERSHIP 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. 72/2018/QH14 dated November 12, 2018 on ratification
of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
(CPTPP) and relevant documents;
For the purpose of the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership (CPTPP) which comes into force from January 14, 2019;
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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 Comprehensive and Progressive Agreement for Trans-Pacific
Partnership in 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 Comprehensive
and Progressive Agreement for Trans-Pacific Partnership (hereinafter
referred to as “CPTPP
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 for implementation of CPTPP Agreement in 2022 - 2027 period
1. The followings are enclosed with this Decree:
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b) Annex II – Vietnam’s special preferential import
tariff schedule for
implementation of the CPTPP Agreement; List of goods and
special preferential import tariffs on used motor vehicles subject to tariff
quotas of Vietnam for implementation
of the CPTPP Agreement.
2. 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.
3. The column “Tariff rate (%)” in Annex I and
Annex II, the column “Specific tariff (USD/piece)” in Annex II: Corresponding
tariff rates applied to countries eligible for preferential tariff treatment in
different periods as prescribed in Clauses 3, 4 Article 4 and Clauses 5, 6
Article 5 of this Decree.
4. The column “Notes” in Annex II includes the
following symbols:
a) The “TRQ1” symbol: Goods subject to annual
tariff quotas announced by the Ministry of Industry and Trade of Vietnam.
b) The “TRQ2” symbol: Goods subject to tariff
quotas for implementation of the CPTPP Agreement as announced by the Ministry
of Industry and Trade of Vietnam.
c) Symbol “*”: Imports which are not eligible for
special preferential import tariffs under the CPTPP Agreement.
Article 4.
Vietnam's preferential export tariff schedule for implementation of CPTPP
Agreement
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2. 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 territory of the countries
specified in Point a Clause 5 of this Article.
3. Tariff rates applied to the United Mexican
States in the 2022 - 2027 period in Annex I:
a) From December 30, 2022 to December 31, 2022
inclusively: the column marked with “(I)”.
b) From January 01, 2023 to December 31, 2023
inclusively: the column marked with “(II)”.
c) From January 01, 2024 to December 31, 2024
inclusively: the column marked with “(III)”.
d) From January 01, 2025 to December 31, 2025
inclusively: the column marked with “(IV)”.
dd) From January 01, 2026 to December 31, 2026
inclusively: the column marked with “(V)”.
e) From January 01, 2027 to December 31, 2027
inclusively: the column marked with “(VI)”.
4. Tariff rates applied to Australia, Canada,
Japan, New Zealand, the Republic of Singapore, and the Republic of Peru in the
2022 - 2027 period in Annex I:
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b) From January 01, 2023 to December 31, 2023
inclusively: the column marked with “(III)”.
c) From January 01, 2024 to December 31, 2024
inclusively: the column marked with “(IV)”.
d) From January 01, 2025 to December 31, 2025
inclusively: the column marked with “(V)”.
dd) From January 01, 2026 to December 31, 2026
inclusively: the column marked with “(VI)”.
e) From January 01, 2027 to December 31, 2027
inclusively: the column marked with “(VII)”.
5. Conditions to be satisfied for claiming
preferential export tariff rates under CPTPP Agreement:
Goods exported from Vietnam shall be entitled to
preferential export tariff rates as prescribed in Clause 1 and Clause 2 of this
Article if:
a) They are imported to the territory of the
countries specified in the CPTPP Agreement, including: Australia, Canada,
Japan, the United Mexican States, New Zealand, the Republic of Singapore, and
the Republic of Peru.
b) They are supported by transport documents
(photocopies) showing that the destination is in the territory of the countries
specified in Point a Clause 5 of this Article in accordance with regulations of
law in force.
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d) The customs declarant shall provide Vietnamese
or English translations of the documents specified in Points b and c Clause 5
of this Article if they are made in a language other than Vietnamese or English
language, and assume responsibility for such provided translations.
6. Procedures for claiming preferential export
tariff rates under CPTPP 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.
b) Within 01 year from the date of registration of
export declaration, the customs declarant shall submit adequate documents
proving that the goods meet the conditions in Point b and Point c Clause 5 of
this Article and make additional amendments of customs declaration to claim the
preferential export tariff rates under CPTPP Agreement. Upon the expiration of
this 01-year time limit, exports are no longer eligible for the preferential
export tariff rates under the CPTPP Agreement.
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 5 of this Article, grant the
preferential export tariff rates under CPTPP Agreement and consider refunding
any overpaid export duties to the customs declarant in accordance with the
provisions of the Law on tax administration.
1. Vietnam’s special preferential import tariff
schedule for implementation of CPTPP Agreement is provided in Annex II enclosed
herewith, including codes, description of goods imported from the countries
specified in Point b Clause 7 of this Article, their special preferential
import tariff rates applied in different periods, and goods subject to tariff
quotas in different period.
2. List of goods and special preferential import tariffs on
used motor vehicles subject to tariff quotas of Vietnam for implementation of
CPTPP Agreement is provided in Annex II enclosed herewith,
including codes, description of goods imported from the countries specified in
Point b Clause 7 of this Article, their special preferential import tariff
rates and specific tariff rates applied in different periods.
3. Special preferential import tariffs for used motor vehicles
of headings 87.02, 87.03, 87.04 subject to import quotas shall
be imposed as follows:
a) With regard to used motor vehicles imported
within the tariff quota under the CPTPP Agreement, the special preferential import tariff shall
be the compound tariff, including: the tax rate (%) and the specific tariff
imposed on used motor vehicles as prescribed in the List of
goods and their special preferential import tariffs in Annex II enclosed herewith at the time
of registration of the customs declaration.
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Where:
X means the taxable price for used motor vehicles
in accordance with the laws multiplied (x) by the tariff rate on motor vehicles
of the same type at the time of registration of the customs declaration.
Y means the specific tariff on used motor vehicles
applicable at the time of registration of the customs declaration.
b) With regard to used motor vehicles imported out
of the tariff quota under the CPTPP Agreement, the import tariff shall be
imposed according to the Decree prescribing the export tariff schedule,
preferential import tariff schedule, list of goods and specific tariffs,
compound tariffs, and out-of-quota tariffs and its amending documents.
4. Special preferential import tariffs for goods of
headings 04.07, 17.01, 24.01 and 25.01 subject to import quotas shall be
imposed as follows:
a) With regard to goods imported within TRQ1 or
TRQ2 tariff quota, special preferential import tariffs shall be the rates specified
in Annex II enclosed herewith.
5. Tariff rates applied to the United Mexican
States in the 2022 - 2027 period in Annex II:
a) From December 30, 2022 to December 31, 2022
inclusively: the column marked with “(I)”.
b) From January 01, 2023 to December 31, 2023
inclusively: the column marked with “(II)”.
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d) From January 01, 2025 to December 31, 2025
inclusively: the column marked with “(IV)”.
dd) From January 01, 2026 to December 31, 2026
inclusively: the column marked with “(V)”.
e) From January 01, 2027 to December 31, 2027
inclusively: the column marked with “(VI)”.
6. Tariff rates applied to Australia, Canada,
Japan, New Zealand, the Republic of Singapore, and the Republic of Peru in the
2022 - 2027 period in Annex II:
a) From December 30, 2022 to December 31, 2022
inclusively: the column marked with “(II)”.
b) From January 01, 2023 to December 31, 2023
inclusively: the column marked with “(III)”.
c) From January 01, 2024 to December 31, 2024
inclusively: the column marked with “(IV)”.
d) From January 01, 2025 to December 31, 2025
inclusively: the column marked with “(V)”.
dd) From January 01, 2026 to December 31, 2026
inclusively: the column marked with “(VI)”.
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7. Conditions for claiming special preferential
import tariffs under CPTPP Agreement
Imported goods may be eligible for special
preferential import tariffs under CPTPP Agreement if:
a) They are included in special preferential import
tariff schedule or List of goods and special preferential import tariffs on
used motor vehicles subject to tariff quotas of Vietnam for implementation of
the CPTPP Agreement in Annex II enclosed herewith.
c) They are imported to Vietnam from a member State
of the CPTPP Agreement, including: Australia, Canada, Japan, the United Mexican
States, New Zealand, the Republic of Singapore, and the Republic of Peru.
c) They meet requirements pertaining to origin of
goods and are supported by proofs of origin as provided for in the CPTPP
Agreement.
8. The quantity of TRQ1 and TRQ2 tariff quotas for claiming
preferential tariff treatment under the CPTPP Agreement shall be announced by
the Ministry of Industry and Trade of Vietnam.
Article 6.
Goods imported from free trade zones of Vietnam
Goods which are imported from free trade zones of
Vietnam into the domestic market and meet the conditions in Points a, c Clause
7 Article 5 of this Decree shall be eligible for the tariff rates specified in
Annex II. To be specific:
1. From December 30, 2022 to December 31, 2022
inclusively: the column marked with “(II)”.
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3. From January 01, 2024 to December 31, 2024
inclusively: the column marked with “(IV)”.
4. From January 01, 2025 to December 31, 2025
inclusively: the column marked with “(V)”.
5. From January 01, 2026 to December 31, 2026
inclusively: the column marked with “(VI)”.
6. From January 01, 2027 to December 31, 2027
inclusively: the column marked with “(VII)”.
Article 7.
Effect
1. This Decree comes into force from the date on
which it is signed.
2. The Decree No. 57/2019/ND-CP dated June 26, 2019
promulgating preferential export tariff schedule and special preferential
import tariff schedule for implementation of the CPTPP Agreement in the 2019 –
2022 period and the Decree No. 21/2022/ND-CP dated March 10, 2022 providing
amendments to the Decree No. 57/2019/ND-CP shall cease 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
PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai