DECREE

VIETNAM’S SPECIAL PREFERENTIAL TARIFF SCHEDULE FOR IMPLEMENTATION OF ASEAN-JAPAN COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT IN THE 2022 - 2028 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 - Japan Comprehensive Economic Partnership Agreement which comes into force from October 01, 2009;

At the request of the Minister of Finance;

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Article 1. Scope

This Decree provides for Vietnam’s special preferential import tariff rates for implementation of Vietnam - Japan Comprehensive Economic Partnership Agreement (VJEPA) in the 2022 - 2028 period and conditions for grant of such 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. Promulgated together with this Decree is the special preferential import tariff schedule of Vietnam for VJEPA implementation in the 2022 - 2028 period (special preferential import tariff rates are hereinafter referred to as “VJEPA 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 “VJEPA tariff rate (%) means the tariff rate applied to different periods, including:

a) 30/12/2022 - 31/3/2023: the tariff rate applies from December 20, 2022 to March 31, 2023 inclusive;

b) 01/4/2023 - 31/3/2024: the tariff rate applies from April 01, 2023 to March 31, 2024 inclusive;

c) 01/4/2024 - 31/3/2025: the tariff rate applies from April 01, 2024 to March 31, 2025 inclusive;

d) 01/4/2025 - 31/3/2026: the tariff rate applies from April 01, 2025 to March 31, 2026 inclusive;

dd) 01/4/2026 - 31/3/2027: the tariff rate applies from April 01, 2026 to March 31, 2027 inclusive;

e) 01/4/2027 - 31/3/2028: the tariff rate applies from April 01, 2027 to March 31, 2028 inclusive.

4. The symbol “*” means the imports not eligible for VJEPA 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 Annex II to 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, specific, compound and out-of-quota import tariff rates in force at the time of import.

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Imports will be eligible for VJEPA tariff rates if they:

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

2. are imported to Vietnam from Japan.

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 VJEPA 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 VJEPA if they meet all conditions set out in clause  Article 4 of this Decree and have the Certificate of Origin (C/O) - Form VJ or proof of origin in accordance with VJEPA and prevailing regulations of law.

Article 6. Effect

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

2. The Government’s Decree No. 155/2017/ND-CP dated December 27, 2017 on Vietnam’s special preferential import tariff schedule for implementation of ASEAN - Japan Comprehensive Economic Partnership Agreement in the 2018 – 2023 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 124/2022/NĐ-CP về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Đối tác kinh tế Việt Nam - Nhật Bản giai đoạn 2022-2028