Decree No. 129/2022/ND-CP dated December 30, 2022 on Vietnam’s special preferential import tariff schedule for implementation of the Regional Comprehensive Economic Partnership in 2022 – 2027 period

DECREE

VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP 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 Regional Comprehensive Economic Partnership Agreement which comes into force from January 01, 2022;

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 Regional Comprehensive Economic Partnership in the 2022 – 2027 period.

Article 1. Scope

This Decree introduces Vietnam’s special preferential import tariff rates for implementation of the Regional Comprehensive Economic Partnership (RCEP) 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 schedules for implementation of the RCEP Agreement in the 2022 – 2027 period (special preferential import tariff rates are hereinafter referred to as “RCEP rates”) are enclosed with this Decree, including:

Annex A: Special preferential import tariff schedule for ASEAN member states prescribed in Clause 2 Article 4 and Article 5 of this Decree;

Annex B: Special preferential import tariff schedule for Australia;

Annex C: Special preferential import tariff schedule for China;

Annex D: Special preferential import tariff schedule for Japan;

Annex E: Special preferential import tariff schedule for Korea;

Annex F: Special preferential import tariff schedule for New Zealand.

2. The columns “Code" and “Description” in the Annexes 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 “RCEP rate (%)” indicates the tariff rates applied in different periods, including:

a) Column 2022: the tariff rates in this column apply from January 01, 2022 to December 31, 2022 inclusively to the following countries, including Brunei Darussalam, Kingdom of Cambodia, the Lao People's Democratic Republic, Republic of Singapore, the Kingdom of Thailand, Australia, China, Japan, New Zealand, and Vietnam’s free trade zones; from February 01, 2022 December 31, 2022 inclusively to Korea; from March 18, 2022 to December 31, 2022 inclusively to Malaysia;

b) Column 2023: the tariff rates in this column apply from January 01, 2023 to December 31, 2023 inclusively to the following countries, including Brunei Darussalam, Kingdom of Cambodia, the Lao People's Democratic Republic, Malaysia, Republic of Singapore, the Kingdom of Thailand, Australia, China, Japan, Korea, New Zealand, and Vietnam’s free trade zones; from February 01, 2023 to December 31, 2023 inclusively to the Republic of Indonesia;

c) 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 RCEP rates for corresponding period.

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 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 RCEP rates if:

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

2. They are imported from member states of the RCEP Agreement, including the following countries and territories:

a) Brunei Darussalam;

b) Kingdom of Cambodia;

c) Republic of Indonesia;

d) Lao People's Democratic Republic;

dd) Malaysia;

e) Republic of Singapore;

g) Kingdom of Thailand;

h) Australia;

i) The People’s Republic of China (or China);

k) The Republic of Korea (or Korea);

l) Japan;

m) New Zealand.

3. They meet origin criteria (including provisions on direct consignment) and are supported by valid proofs of origin as prescribed in the RCEP 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 RCEP 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. Special preferential import tariff rates

1. If goods imported from one of the member states of the RCEP Agreement (including Vietnam's free trade zones) meet the conditions laid down in this Decree and are subject to the same RCEP rate specified in tariff schedules in the Annexes enclosed herewith, the RCEP rate in the Annex providing the tariff schedule for that member state will apply.

2. If goods imported from one of the member states of the RCEP Agreement (including Vietnam's free trade zones) meet the conditions laid down in this Decree and are subject to different RCEP rates specified in tariff schedules in the Annexes enclosed herewith, the applied RCEP rate shall be:

a) The tariff rate specified in the Annex providing the tariff schedule for the member state that is the country of origin in accordance with regulations of law;

b) Notwithstanding Point a of this Clause, the importer may make a claim for the RCEP rates at either:

- The highest tariff rate in tariff schedules in the Annexes enclosed herewith that applies to the same originating good from any of the member states of the RCEP Agreement (including Vietnam's free trade zones) contributing originating materials used in the production of such good, provided that the importer is able to prove such claim;

- The highest tariff rate in tariff schedules in the Annexes enclosed herewith that applies to the same originating good from any of the member states of the RCEP Agreement (including Vietnam's free trade zones).

Article 7. Effect

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

2. Customs authorities shall consider refunding overpaid amounts in accordance with regulations of the Law on tax administration in respect of goods imported from Brunei Darussalam, Kingdom of Cambodia, the Lao People's Democratic Republic, Republic of Singapore, the Kingdom of Thailand, Australia, China, Japan, New Zealand, or a Vietnam’s free trade zone and supported by the custom declaration which has been registered from January 01, 2022, or goods imported from Korea and supported by the custom declaration which has been registered from February 01, 2022, or goods imported from Malaysia and supported by the custom declaration which has been registered from March 18, 2022, to before the effective date of this Decree, provided that all conditions for claiming RCEP rates laid down in this Decree are met and tariffs have been paid at higher rates.

3. Goods imported from the Republic of Indonesia and supported by the custom declaration which has been registered from January 02, 2023 shall be eligible for the RCEP rates as prescribed in this Decree, provided that all conditions for claiming RCEP rates are met.

Article 8. Responsibility for implementation

Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of provincial People’s Committees and relevant organizations and individuals shall implement this Decree.