DECREE

VIETNAM’S SPECIAL PREFERENTIAL TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN - INDIA AGREEMENT ON TRADE IN GOODS IN THE 2022 - 2027 PERIOD

Pursuant to the Law on Government Organization dated June 19, 2015 and 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 Treaties dated April 09, 2016;

In the furtherance of the ASEAN - India Comprehensive Economic Partnership Agreement which comes into force from June 01, 2010;

At the request of the Minister of Finance;

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Article 1. Scope

This Decree provides for special preferential import tariff rates for implementation of ASEAN - India Agreement on Trade in Goods within the ASEAN - India Framework Agreement on Comprehensive Economic Cooperation in the 2022 - 2027 period and conditions for grant of such special preferential import duty 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. Promulgated together with this Decree is the special preferential import tariff schedule of Vietnam for AIFTA implementation in the 2022 - 2027 period (special preferential import tariff rates are hereinafter referred to as “AIFTA tariff rates”).

2. The columns “Code" and “Goods description” are set up 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 “AIFTA tariff rate (%) means the tariff rate applied to different periods, including:

a) 30/12/2022: the tariff rate applies from December 30, 2022;

b) 31/12/2022 - 30/12/2023: the tariff rate applies from December 31, 2022 to December 30, 2023 inclusive;

c) 31/12/2023 - 30/12/2024: the tariff rate applies from December 31, 2023 to December 30, 2024 inclusive;

d) 31/12/2024 - 31/12/2025: the tariff rate applies from December 31, 2024 to December 31, 2025 inclusive;

dd) 01/01/2026 - 31/12/2026: the tariff rate applies from January 01, 2026 to December 31, 2026 inclusive;

e) 01/01/2027 - 31/12/2027: the tariff rate applies from January 01, 2027 to December 31, 2027 inclusive.

4. The symbol “*” means the imports not eligible for AIFTA tariff rate at the corresponding time.

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 promulgated together with this Decree. The list of imports subject to tariff-rate quotas and annual import quotas thereof are stipulated by the Ministry of Industry and Trade and the out-of-quota tariff rates shall comply with the regulations enshrined in the Government's export tariff and import tariff schedules, and lists of commodities, absolute, mixed and out-of-quota tariff duty rates in force at the time of import.

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Imports will be eligible for AIFTA tariff rates if they:

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

2. Are imported to Vietnam from member states of the ASEAN - India Agreement on Trade in Goods, 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;

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h) Republic of Singapore;

i) Kingdom of Thailand;

k) Republic of India.

3. adhere to the rules of origin for goods (including the regulations on direct consignment) and are accompanied by the Certificate of Origin (C/O) - Form AJ or proof of origin in accordance with the ASEAN - India Agreement on Trade in Goods and prevailing regulations of law.

Article 5. Goods from Vietnam’s non-tariff areas

Imports from Vietnam’s non-tariff areas imported into the domestic market will be eligible for the special preferential import tariff rates under AIFTA if they meet all conditions set out in clauses 1 and 3 Article 4 of this Decree

Article 6. Effect

1. This Decree comes into force from the date on which it is signed for promulgation.

2. The Government’s Decree No. 159/2017/ND-CP dated December 27, 2017 on Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - India Agreement on Trade in Goods in 2018 - 2022 period shall cease 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 central-affiliated cities and relevant organizations and individuals are responsible for the implementation of this Decree.

ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai

Nghị định 122/2022/NĐ-CP về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại hàng hóa ASEAN - Ấn Độ giai đoạn 2022-2027