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THE GOVERNMENT OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
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No.: 114/2022/ND-CP |
Hanoi, December 30, 2022 |
DECREE
VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM AND THE GOVERNMENT OF REPUBLIC OF CUBA 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 Customs dated June 23, 2014;
Pursuant to the Law on International Treaties dated April 09, 2016;
For the purpose of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Republic of Cuba which comes into force from April 01, 2020;
At the request of the Minister of Finance of Vietnam;
The Government promulgates a Decree promulgating Vietnam’s special preferential import tariff schedule for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Republic of Cuba in the 2022 – 2027 period.
Article 1. Scope
This Decree introduces Vietnam’s special preferential import tariff schedule for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Republic of Cuba (hereinafter referred to as “Vietnam-Cuba Trade 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 Vietnam-Cuba Trade Agreement in the 2022 - 2027 period (hereinafter referred to as “special preferential import tariff schedule”) includes codes, description of goods imported from the territory specified in Clause 2 Article 4 of this Decree, and their special preferential import tariff rates applied in different periods.
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.
3. The column “Rate (%)” in the special preferential import tariff schedule includes the tariff rates applied in different periods, including:
a) Column “2022”: the tariff rates in this column apply from December 30, 2022 to December 31, 2022 inclusively;
b) Column “2023 - 2027”: the tariff rates in this column apply from January 01, 2023 to December 31, 2027 inclusively.
4. With regard to imports subject to tariff-rate quotas, including goods of headings 17.01 and 24.01, the in-quota special preferential import tariff rates are the tariff rates specified in the special preferential import tariff schedule enclosed herewith. The list of goods and annual import quotas are stipulated by the Ministry of Industry and Trade of Vietnam and the out-of-quota tariff rates shall be applied in accordance with Government’s regulations on preferential export tariff schedule, special preferential import tariff schedule, list of commodities and their specific tariffs, compound tariffs, and out-of-quota import tariff rates in force at the time of importation.
Article 4. Conditions for claiming special preferential import tariff rates
Imports shall be eligible for the special preferential import tariff rates under Vietnam – Cuba Trade Agreement if:
1. They are included in the special preferential import tariff schedule enclosed herewith.
2. They are imported to Vietnam from the Republic of Cuba.
3. They meet origin criteria (including provisions on direct consignment) and are supported by proofs of origin as prescribed in the Vietnam – Cuba Trade Agreement.
Article 5. Goods imported from free trade zones of Vietnam
In order to claim special preferential import tariff rates under the Vietnam – Cuba Trade 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. 39/2020/ND-CP dated April 03, 2020 promulgating Vietnam’s special preferential import tariff schedule for implementation of the Trade Agreement between the Socialist Republic of Vietnam and the Government of the Republic of Cuba in the 2020 - 2023 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 |