DECREE

VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE ASEAN TRADE IN GOODS AGREEMENT 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 International Treaties dated April 09, 2016;

For the purpose of the Agreement on Trade in Goods between Member States of the Association of Southeast Asian Nations (ASEAN) which comes into force from May 17, 2010;

At the request of the Minister of Finance of Vietnam;

The Government promulgates the Decree promulgating Vietnam’s special preferential import tariff schedule for implementation of the ASEAN Trade in Goods Agreement for the 2022 – 2027 period.

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This Decree introduces Vietnam’s special preferential import tariff rates for implementation of the ASEAN Trade in Goods 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 schedule for implementation of the ASEAN Trade in Goods Agreement in the 2022 – 2027 period (special preferential import tariff rates are hereinafter referred to as “ATIGA rates”) is enclosed with this Decree.

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.

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.

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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 ATIGA rates for corresponding period.

Article 4. Conditions for claiming special preferential import tariff rates

Imports shall be eligible for ATIGA rates if:

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2. They are imported to Vietnam from member states of the ASEAN Trade In Goods Agreement, 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;

g) Republic of the Philippines;

h) Republic of Singapore;

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3. They meet origin criteria (including provisions on direct consignment) and are supported by a valid Certificate of Origin (C/O) – Form D or proofs of origin as prescribed in the ASEAN Trade In Goods 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 ASEAN Trade In Goods 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. 156/2017/ND-CP dated December 27, 2017 promulgating Vietnam’s special preferential import tariff schedule for implementation of the ASEAN Trade In Goods Agreement in the 2018 - 2022 period ceases to have effect from the effective date of this Decree.

Article 7. Implementation

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.

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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai

Nghị định 126/2022/NĐ-CP về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Thương mại Hàng hóa ASEAN giai đoạn 2022-2027