DECREE

VIETNAM’S SPECIAL PREFERENTIAL TARIFF SCHEDULE FOR IMPLEMENTATION OF THE AGREEMENT ESTABLISHING THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA IN 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 Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area which comes into force from January 01, 2010;

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 the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area in 2022 - 2027 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 Vietnam’s special preferential import tariff schedule (special preferential import tariff rates are hereinafter referred to as “AANZFTA tariff rates”) and Vietnam’s list of goods eligible for out-of-quota import tariff rates for implementation of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area in 2022 - 2027 period.

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 “AANZFTA (%) tariff rate” means the tariff rate applied from December 30, 2022 to December 31, 2027 inclusive.

4. The symbol “*” means the imports not eligible for AANZFTA 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 AANZFTA tariff rates are the tariff rates specified in the Special preferential import tariff schedule enclosed herewith and the out-of-quota AANZFTA tariff rates are the tariff rates specified in the list of goods eligible for out-of-quota special preferential import tariff rates enclosed herewith. Out-of-quota tariff quota rates for the goods not included in the aforesaid list are specified 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. The list of imports subject to tariff-rate quotas and annual import quotas thereof are stipulated by the Ministry of Industry and Trade.

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

Imports will be eligible for AANZFTA tariff rates if they:

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

2. imported from member states of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, including:

a) Brunei Darussalam;

b) Kingdom of Cambodia;

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d) Lao People’s Democratic Republic;

dd) Malaysia;

e) Republic of the Union of Myanmar;

g) Republic of the Philippines;

h) Republic of Singapore;

i) Kingdom of Thailand;

k) Australia;

l) New Zealand.

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 Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area and prevailing regulations of law.

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Imports from Vietnam’s non-tariff areas imported into the domestic market will be eligible for the special preferential import tariff rates under Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area 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.

2. The Government’s Decree No. 158/2017/ND-CP dated December 27, 2017 on Vietnam’s special preferential import tariff schedule for implementation of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area in 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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