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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.:
126/2022/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 TRADE IN GOODS
AGREEMENT 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 International Treaties
dated April 09, 2016;
For the purpose of the Agreement on Trade in
Goods between Member States of the Association of Southeast Asian Nations
(ASEAN) which comes into force from May 17, 2010;
At the request of the Minister of Finance of
Vietnam;
The Government promulgates the Decree
promulgating Vietnam’s special preferential import tariff schedule for
implementation of the ASEAN Trade in Goods Agreement for the 2022 – 2027
period.
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This Decree introduces Vietnam’s special
preferential import tariff rates for implementation of the ASEAN Trade in Goods
Agreement in the 2022 – 2027 period and conditions to be satisfied for
claiming 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. Special preferential import tariff
schedule
1. Vietnam’s special preferential import tariff
schedule for implementation of the ASEAN Trade in Goods Agreement in the 2022 –
2027 period (special preferential import tariff rates are hereinafter referred
to as “ATIGA rates”) is enclosed with this Decree.
2. The columns “Code" and “Description” in the
special preferential import tariff schedule 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 special preferential import
tariff schedule enclosed herewith.
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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.
4. Symbol “*”: Imports which are not eligible for
ATIGA rates for corresponding period.
Article 4. Conditions for claiming special
preferential import tariff rates
Imports shall be eligible for ATIGA rates if:
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2. They are imported to Vietnam from member states
of the ASEAN Trade In Goods Agreement, including:
a) Brunei Darussalam;
b) Kingdom of Cambodia;
c) Republic of Indonesia;
d) Lao People's Democratic Republic;
dd) Malaysia;
e) Republic of the Union of Myanmar;
g) Republic of the Philippines;
h) Republic of Singapore;
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3. They meet origin criteria (including provisions
on direct consignment) and are supported by a valid Certificate of Origin (C/O)
– Form D or proofs of origin as prescribed in the ASEAN Trade In Goods
Agreement and regulations of law in force.
Article 5. Goods imported from free trade zones
of Vietnam
In order to claim special preferential import
tariff rates under the ASEAN Trade In Goods Agreement, goods imported from free
trade zones of Vietnam into the domestic market must meet the conditions in
Clause 1 and Clause 3 Article 4 of this Decree.
Article 6. Effect
1. This Decree comes into force from the date on
which it is signed.
2. The Government’s Decree No. 156/2017/ND-CP dated
December 27, 2017 promulgating Vietnam’s special preferential import tariff
schedule for implementation of the ASEAN Trade In Goods Agreement in the 2018 -
2022 period ceases to have effect from the effective date of this Decree.
Article 7. 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