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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.:
129/2022/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 REGIONAL
COMPREHENSIVE ECONOMIC 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 Regional Comprehensive
Economic Partnership Agreement which comes into force from January 01, 2022;
At the request of the Minister of Finance of
Vietnam;
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Article 1. Scope
This Decree introduces Vietnam’s special preferential
import tariff rates for implementation of the Regional Comprehensive Economic
Partnership (RCEP) 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
schedules for implementation of the RCEP Agreement in the 2022 – 2027 period
(special preferential import tariff rates are hereinafter referred to as “RCEP
rates”) are enclosed with this Decree, including:
Annex A: Special preferential import tariff
schedule for ASEAN member states prescribed in Clause 2 Article 4 and Article 5
of this Decree;
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Annex C: Special preferential import tariff
schedule for China;
Annex D: Special preferential import tariff
schedule for Japan;
Annex E: Special preferential import tariff
schedule for Korea;
Annex F: Special preferential import tariff
schedule for New Zealand.
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 special preferential import
tariff schedule enclosed herewith.
3. The column “RCEP rate (%)” indicates the tariff
rates applied in different periods, including:
a) Column 2022: the tariff rates in this column
apply from January 01, 2022 to December 31, 2022 inclusively to the following
countries, including Brunei Darussalam, Kingdom of Cambodia, the
Lao People's Democratic Republic, Republic of Singapore, the Kingdom
of Thailand, Australia, China, Japan, New Zealand, and Vietnam’s free trade
zones; from February 01, 2022 December 31, 2022 inclusively to Korea; from March
18, 2022 to December 31, 2022 inclusively to Malaysia;
b) Column 2023: the tariff rates in this column
apply from January 01, 2023 to December 31, 2023 inclusively to the following
countries, including Brunei Darussalam, Kingdom of Cambodia, the
Lao People's Democratic Republic, Malaysia, Republic of Singapore,
the Kingdom of Thailand, Australia, China, Japan, Korea, New Zealand, and
Vietnam’s free trade zones; from February 01, 2023 to December 31, 2023
inclusively to the Republic of Indonesia;
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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
RCEP rates for corresponding period.
5. 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 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.
Article 4. Conditions for claiming special
preferential import tariff rates
Imports shall be eligible for RCEP rates if:
1. They are included in the special preferential
import tariff schedule enclosed herewith.
2. They are imported from member states of the RCEP
Agreement, including the following countries and territories:
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b) Kingdom of Cambodia;
c) Republic of Indonesia;
d) Lao People's Democratic Republic;
dd) Malaysia;
e) Republic of Singapore;
g) Kingdom of Thailand;
h) Australia;
i) The People’s Republic of China (or China);
k) The Republic of Korea (or Korea);
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m) New Zealand.
3. They meet origin criteria (including provisions
on direct consignment) and are supported by valid proofs of origin as
prescribed in the RCEP 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 RCEP 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. Special preferential import tariff
rates
1. If goods imported from one of the member states
of the RCEP Agreement (including Vietnam's free trade zones) meet the
conditions laid down in this Decree and are subject to the same RCEP rate
specified in tariff schedules in the Annexes enclosed herewith, the RCEP rate
in the Annex providing the tariff schedule for that member state will apply.
2. If goods imported from one of the member states
of the RCEP Agreement (including Vietnam's free trade zones) meet the
conditions laid down in this Decree and are subject to different RCEP rates
specified in tariff schedules in the Annexes enclosed herewith, the applied
RCEP rate shall be:
a) The tariff rate specified in the Annex providing
the tariff schedule for the member state that is the country of origin in
accordance with regulations of law;
b) Notwithstanding Point a of this Clause, the
importer may make a claim for the RCEP rates at either:
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- The highest tariff rate in tariff schedules in
the Annexes enclosed herewith that applies to the same originating good from
any of the member states of the RCEP Agreement (including Vietnam's free trade
zones).
Article 7. Effect
1. This Decree comes into force from the date on
which it is signed.
2. Customs authorities shall consider refunding
overpaid amounts in accordance with regulations of the Law on tax administration
in respect of goods imported from Brunei Darussalam, Kingdom of Cambodia, the
Lao People's Democratic Republic, Republic of Singapore, the Kingdom
of Thailand, Australia, China, Japan, New Zealand, or a Vietnam’s free trade
zone and supported by the custom declaration which has been registered from
January 01, 2022, or goods imported from Korea and supported by the custom
declaration which has been registered from February 01, 2022, or goods imported
from Malaysia and supported by the custom declaration which has been registered
from March 18, 2022, to before the effective date of this Decree, provided that
all conditions for claiming RCEP rates laid down in this Decree are met and
tariffs have been paid at higher rates.
3. Goods imported from the Republic of Indonesia
and supported by the custom declaration which has been registered from January
02, 2023 shall be eligible for the RCEP rates as prescribed in this Decree,
provided that all conditions for claiming RCEP rates are met.
Article 8. Responsibility for implementation
Ministers, heads of ministerial agencies, heads of
Governmental agencies, Chairpersons of provincial People’s Committees and
relevant organizations and individuals shall implement this Decree.
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