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THE GOVERNMENT
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SOCIAL REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 57/2019/ND-CP
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Hanoi, June 26,
2019
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DECREE
PREFERENTIAL
EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE UNDER
THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP IN
THE 2019 – 2022 PERIOD
Pursuant to Law on Organization of the
Government dated June 19, 2015;
Pursuant to Law on export and import taxes dated
April 06, 2016;
Pursuant to Law on Customs dated June 23, 2014;
Pursuant to Law on Tax Administration dated
November 29, 2006 and Amendments to some articles concerning Law on Tax
Administration dated November 20, 2012;
Pursuant to Law on International Agreement dated
April 9, 2016;
Pursuant to Resolution No. 72/2018 / QH14
approving the Comprehensive and Progressive Agreement for Trans-Pacific
Partnership and relevant documents dated November 12, 2018;
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At the request of the Minister of Finance;
The Government issued a Decree on the
Preferential Export Tariff Schedule, the Special Preferential Import Tariff
Schedule of Vietnam under the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership in the 2019 - 2022 period.
Article 1. Scope
This Decree promulgates the preferential export
tariff schedule, the special preferential import tariff schedule under the
Comprehensive and Progressive Agreement for Trans-Pacific Partnership
(hereinafter referred to as the CPTPP Agreement) in the 2019 - 2022 period and
conditions for application of preferential export duty rates and special
preferential import duty rates under this Agreement.
Article 2. Applicable entities
1. Taxpayers under the provisions of Law on Import
and Export Tax.
2. Customs authorities and officials.
3. Organizations and individuals with rights and
obligations related to exports and imports.
Article 3. Preferential export
tariff schedule and special preferential import tariff schedule under the CPTPP
Agreement in the 2019 – 2022 period
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Appendix 1. Preferential export tariff schedule under
the CPTPP Agreement in the 2019 – 2022 period.
Appendix 2. Special preferential import tariff
schedule under the CPTPP Agreement in the 2019 – 2022 period. List of goods and
special preferential import duty rates for used cars applying tariff-rate
quotas under the CPTPP Agreement.
2. The "Codes" and the
"Descriptions" in the Appendixes promulgated together with this
Decree are based on Vietnam’s Nomenclature of Exports and Imports and classified by 8-digit or 10-digit code. The
application of the descriptions of goods at up to 8-digit level in this Decree
is developed based on the Vietnam’s Nomenclature of Exports and Imports and
documents amending the Vietnam’s Nomenclature of Exports and Imports.
Classification of goods shall comply with the
Vietnamese laws.
3. The “Duty rates” (%) in Appendix I and Appendix
2, the “Fixed duty (USD / unit)" in Appendix 2: Duty rates corresponding
to countries entitled to preferential treatment shall apply to the periods
specified in Clause 3, Article 4 and Clause 5, Article 5 of this Decree.
4. Column “Note” in Appendix 2 has the symbols:
a) The “TRQ1” symbol: Goods subject to tariff-rate
quotas are based on the annual tariff-rate quotas prescribed by the Ministry of
Industry and Trade.
a) The “TRQ2” symbol: Goods subject to tariff-rate
quotas are based on the annual tariff-rate quotas under
the CPTPP Agreement prescribed by the Ministry of Industry and Trade.
c) The symbol of imported goods that are not
eligible for the special preferential import tariff under the CPTPP Agreement
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1. The preferential export tariff schedule specified
in Appendix I enclosed with this Decree includes codes, descriptions and
preferential duty rates on exports applied in different periods to each country
specified at Point a, Clause 4 of this Article for each code of goods.
2. Goods that are not included in the preferential
export tariff specified in Appendix I enclosed with this Decree shall be
entitled to the duty rate of 0% when exporting to the countries specified in
Point a, Clause 4 of this Article.
3. Duty rates applied in the 2019 – 2022 period:
a) The United Mexican States applies duty rates
specified in Appendix I:
a.1) From January 14, 2019 to December 31, 2019 at
the column with the symbol "(I)".
a.2) From January 1, 2020 to December 31, 2020 at
the column with the symbol "(II)".
a.3) From January 1, 2021 to December 31, 2021 at
the column with the symbol "(III)".
a.4) From January 1, 2022 to December 31, 2022 at
the column with the symbol "(IV)".
b) Australia, Canada, Japan, New Zealand, the
Republic of Singapore apply the duty rate prescribed in Appendix I:
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b.2) From January 1, 2020 to December 31, 2020 at
the column with the symbol "(III)".
b.3) From January 1, 2021 to December 31, 2021 at
the column with the symbol "(IV)".
b.4) From January 1, 2022 to December 31, 2022 at
the column with the symbol "(V)".
4. Conditions for application of preferential
export duty rates under the CPTPP Agreement
Goods exported from Vietnam will be eligible for
preferential export duty rates specified in Clause 1 and Clause 2 of this
Article if:
a) They are imported
into the territories of the countries under
the CPTPP Agreement, namely:
a.1) Australia;
a.2) Canada;
a.3) Japan;
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a.5) New Zealand;
a.6) Republic of Singapore;
b) There are transport documents (copies) with the
destination in the territories of the countries specified at Point a, Clause 4
of this Article.
c) There are import customs declarations proving
that the goods exported from Vietnam are imported into the territories of the countries specified in Point a, Clause 4
of this Article (photocopies and translations in English or Vietnamese in case
the language on the declaration is not in English).
5. Procedures for application of preferential
export duty rates under the CPTPP Agreement
a) At the time of customs formalities, customs
declarants make export declarations, application of import duty rates, tax calculation
and tax payment under the export tariff according to the list of taxable group
of goods specified in Decree No. 125/2017/ND-CP dated November 16, 2017 (Decree
No. 125/2017 / ND-CP) amending some of the articles of Decree No. 122/2016 /
ND-CP dated September 1, 2016 on the export tariff schedule, preferential
import tariff schedule, list of goods and fixed duties, mixed duties,
out-of-quota import duties and amendments.
b) Within 1 year from the date of registration of
export declarations, the customs declarant shall submit all documents proving
that the goods satisfy the regulations specified at Points b and c, Clause 4 of
this Article (01 copy) and make an additional declarations to enjoy the
preferential export duty rate under the CPTPP Agreement. After the expiration
of the above-mentioned 1-year time limit, exported goods shall not enjoy the
preferential export duty rates under the CPTPP Agreement.
c) Customs authorities shall check applications and
preferential export duty rates under the preferential export tariff schedule
specified in Appendix I enclosed with this Decree. If exported goods fully meet
the conditions specified in Clause 4 of this Article, it will enjoy
preferential export duty rates under the CPTPP Agreement and handle the amounts
of overpaid taxes for customs declarants according to the law on tax
administration.
Article 5. Special preferential
import tariff schedule under the CPTPP Agreement List of goods and special
preferential import tariff for used cars subject to tariff-rate quotas under
the CPTPP Agreement.
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2. Lists of goods and special preferential import
tariff for used cars subject to tariff-rate quotas under the CPTPP Agreement specified
in Appendix II issued together with this Decree include codes of codes of
goods, descriptions of goods, special preferential import duty rates, fixed
duties with the periods of being imported from the countries specified at Point
b, Clause 6 of this Article for each code of goods.
3. Special preferential import tariff for used cars
under the groups of 87.02, 87.03 and 87.04 subject to tariff-rate quotas is as
follows:
a) For imported used cars within tariff-rate quotas
under CPTPP Agreement, the special preferential import duty rate is the mixed
duty including: duty rate (%) and fixed duties of used cars specified in the
list of goods and the special preferential import duty specified in Appendix II
issued together with this Decree at the time of registration of customs
declarations.
Tax amount subject to the mixed duty on used cars
equals (=) X plus (+) Y.
Where:
X means the taxable price for used cars in
accordance with the laws multiplied (x) by the duty rate on equivalent used
cars at the time of registration of customs declarations.
Y means the fixed duties on equivalent used cars at
the time of registration of customs declarations.
For imported used cars outside tariff quota rates
under the CPTPP Agreement, the import duty rate is applied according to Decree
No. 125/2017 / ND-CP dated November 16, 2017, amending and supplementing a
number of articles of Decree No. 122/2016 / ND-CP dated September 1, 2016 on
the export tariff, preferential import tariff, list of goods and fixed duties,
mixed duties, out-of-quota import duties and amendments.
4. Special preferential import tariff for goods
under the groups of 04.07, 17.01, 24.01 and 25.01 subject to tariff-rate quotas
is as follows:
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b) For imported goods outside TRQ1 or TRQ2, the
import tariff is applied according to the current law.
5. Duty rates applied to the 2019 – 2022 period:
a) The Federation of Mexico applies the duty rate
specified in Appendix I:
a.1) From January 14, 2019 to December 31, 2019 at
the column with the symbol "(I)".
a.2) From January 1, 2020 to December 31, 2020 at
the column with the symbol "(II)".
a.3) From January 1, 2021 to December 31, 2021 at
the column with the symbol "(III)".
a.4) From January 1, 2022 to December 31, 2022 at
the column with the symbol "(IV)".
b) Australia, Canada, Japan, New Zealand, the
Republic of Singapore, and the Socialist Republic of Vietnam (goods from
non-tariff areas imported into the domestic market) apply the duty rate
specified in Appendix II:
b.1) From January 14, 2019 to December 31, 2019 at
the column with the symbol "(II)".
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b.3) From January 1, 2021 to December 31, 2021 at
the column with the symbol "(IV)".
b.4) From January 1, 2022 to December 31, 2022 at
the column with the symbol "(V)".
6. Conditions for application of preferential
import duty rates under the CPTPP Agreement
Imported goods will be eligible for the special
preferential import tariff under the CPTPP Agreement if:
a) They are included in the special preferential
import tariff or the list of goods and special preferential import duty rate
for used cars subject to tariff-rate quotas under the CPTPP Agreement.
b) They are imported into Vietnam from the member
countries under the CPTPP Agreement, namely:
b.1) Australia;
b.2) Canada;
b.3) Japan;
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b.5) New Zealand;
b.6) Republic of Singapore;
b.7) Socialist Republic of Vietnam (Goods from the
non-tariff area imported into the domestic market).
c) They are transported into Vietnam from countries
specified in Point b, Clause 6 of this Article. In case of transiting, goods
shall meet the transit conditions under the CPTPP Agreement, specifically:
c.1) The origins of goods transported to Vietnam
will be unchanged in case of no transit through the territory of any non-member
states under the CPTPP Agreement.
c.2) In case of goods transported through the
territories of any non-member states under the CPTPP Agreement, the origins of
goods will be unchanged if:
- They do not undergo any production and processing
stages outside the territories of the countries specified in Point b, Clause 6
of this Article, except for:
+ Material handling, splitting of goods,
warehousing, labelling or marking as required by Vietnam; or
+ Other necessary activities for good preserve of
goods or for transport of goods to the territory of Vietnam.
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d) They meet the conditions on origin of goods and
have documents proving the origin of goods under the CPTPP Agreement.
7. Goods imported within TRQ1 and TRQ2 will be
eligible for preferential tariff treatment under the CPTPP Agreement announced
by the Ministry of Industry and Trade.
Article 6. Effect
1. This Decree takes effect from June 26, 2019.
2. For export declarations and import declarations
registered from January 14, 2019 to before the effective date of this Decree,
if goods meet the conditions for enjoying the preferential export duty rates
and the special preferential import duty rates specified in this Decree and
payment for higher duty rate is made, customs authority will handle the
excessive amount in accordance with the law on tax administration.
Article 7. Responsibility for
the implementation
Ministers, Heads of ministerial-level agencies,
Heads of government-affiliated agencies, Presidents of People's Committees of
central-affiliated provinces and cities as well as relevant individuals and
organizations shall be in charge of the execution of this Decision.
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