DECREE

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

Pursuant to the Law on Government Organization dated June 19, 2015; Law dated November 22, 2019 on Amendments to some Articles of the Law on Government Organization and Law on Local Government Organization;

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 furtherance of the ASEAN - China Trade In Goods Agreement becoming effective from October 19, 2005;

At the request of the Minister of Finance of Vietnam;

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Article 1. Scope

This Decree deals with Vietnam’s special preferential import duty rates for implementing the ASEAN - China Trade In Goods Agreement 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 Vietnam’s special preferential import tariff schedule for implementing the ASEAN - China Trade In Goods Agreement in the 2022 – 2027 period (special preferential import duty rates are hereinafter referred to as “ACFTA rates”).

2. The columns “Code" and “Description” in the Vietnam’s special preferential import tariff schedule promulgated together with this Decree are compiled according to Vietnam’s nomenclature of exports and imports and classified by 8-digit or 10-digit codes.

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3. The column “ACFTA rate (%)” means the tariff rate applied in each year, commencing December 30, 2022 to December 31, 2027 inclusive.

4. The symbol “*” means that the imports are not eligible for ACFTA rates at the corresponding time.

5. The column “Ineligible countries” means that the goods imported from any countries marked with the symbol specified in clause 2 Article 4 of this Decree shall not be eligible for the ACFTA rates specified in this Decree.

6. 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 import tariff rates in force at the time of import.

Article 4. Conditions for grant of special preferential import duty rates

Imports must meet the following requirements to be eligible for the ACFTA rates:

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

2. They are imported from member states of the ASEAN - China Trade In Goods Agreement, including:

a) Brunei Darussalam, coded BN;

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c) Republic of Indonesia, coded ID;

d) Lao People's Democratic Republic, coded LA;

dd) Malaysia, coded MY;

e) Republic of the Union of Myanmar, coded MM; 

g) Republic of the Philippines, coded PH;

h) Republic of Singapore, coded SG;

i) Kingdom of Thailand, coded TH;

k) People’s Republic of China, coded CN;

3. They 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 E or proof of origin in accordance with the ASEAN - China Trade In Goods Agreement and prevailing regulations of law.

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Goods from Vietnam’s non-tariff areas imported into the domestic market will be eligible for the special preferential import tariff rates under ACFTA 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. 153/2017/ND-CP dated December 27, 2017 on Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - China Trade In Goods Agreement in the 2018 - 2022 period shall cease to have effect from the effective date of this Decree.

Article 7. Responsibility for implementation

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.

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