DECREE

VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF FREE TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM AND THE GOVERNMENT OF REPUBLIC OF CHILE 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 Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Republic of Chile which comes into force from January 01, 2014;

At the request of the Minister of Finance of Vietnam;

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Article 1. Scope

This Decree promulgates Vietnam’s special preferential import tariff schedule for implementation of the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Republic of Chile (hereinafter referred to as “VCFTA 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. Vietnam’s special preferential import tariff schedule for implementation of VCFTA Agreement in 2022 - 2027 period

1. Vietnam’s special preferential import tariff schedule for implementation of VCFTA Agreement in the 2022 - 2027 period (hereinafter referred to as “special preferential import tariff schedule”) includes codes, description of goods imported from the territories specified in Clause 2 Article 4 of this Decree, and their special preferential import tariff rates applied in different periods.

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.

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3. The column “VCFTA rate (%)” in the special preferential import tariff schedule includes the tariff rates applied in different periods, including:

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 special preferential import tariffs under the VCFTA Agreement.

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.

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Imports shall be eligible for the special preferential import tariff rates under VCFTA Agreement if:

1. They are included in the special preferential import tariff schedule enclosed herewith.

2. They are imported to Vietnam from the Republic of Chile.

3. They meet origin criteria (including provisions on direct consignment) and are supported by proofs of origin as prescribed in the VCFTA Agreement.

Article 5. Goods imported from free trade zones of Vietnam

In order to claim special preferential import tariff rates under the VCFTA 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. 154/2017/ND-CP dated December 27, 2017 promulgating Vietnam’s special preferential import tariff schedule for implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the Government of the Republic of Chile in the 2018 - 2022 period ceases to have effect from the effective date of this Decree.

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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.

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai

Nghị định 112/2022/NĐ-CP về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại tự do giữa Việt Nam - Chi Lê giai đoạn 2022-2027