Does the General Department of Customs of Vietnam guide customs declaration for preferential export and import duty under the CPTPP Agreement?

What are export and import duties in Vietnam?

export and import duty, also known as customs duty, is a short form for two types of taxes: export tax and import tax.

Taxable subjects for export and import duties are identified in Article 2 of the 2016 Law on export and import duties as follows:

(1) Goods exported, imported through Vietnam's border gates and borders.

(2) Goods exported from the domestic market to a non-tariff zone, goods imported from a non-tariff zone into the domestic market.

(3) Goods exported, imported on the spot and goods exported, imported by enterprises exercising the right to export, the right to import, and the right to distribute.

(4) export and import duties do not apply in the following cases:

- Goods in transit, transshipment, and translocation;

- Humanitarian aid goods, non-refundable aid goods;

- Goods exported from the non-tariff zone abroad; goods imported from abroad into the non-tariff zone and used only within the non-tariff zone; goods transferred from one non-tariff zone to another;

- The portion of petroleum used to pay resource taxes to the state when exported.

Does the General Department of Customs of Vietnam guide customs declaration for preferential export and import duty under the CPTPP Agreement? (Image from the Internet)

Does the General Department of Customs of Vietnam guide customs declaration for preferential export and import duty under the CPTPP Agreement?

On January 24, 2025, the General Department of Customs of Vietnam issued Official Dispatch 489/TCHQ-TXNK 2025 to implement Decree 13/2025/ND-CP, amending Decree 115/2022/ND-CP related to the Preferential Export Tariff Schedule, Special Preferential Import Tariff Schedule, of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, as amended by Decree 68/2023/ND-CP.

To implement Decree 13/2025/ND-CP, the General Department of Customs of Vietnam requires provincial and city customs departments to disseminate and guide customs officials and enterprises conducting customs procedures at the unit to refer to Decree 13/2025/ND-CP for proper declaration and note certain contents as in Official Dispatch 489/TCHQ-TXNK 2025 as follows:

(1) For goods imported from the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) into Vietnam

- Goods imported from the above countries, if they meet the conditions for applying CPTPP special preferential import tax according to Clause 7 Article 5 Decree 115/2022/ND-CP as amended by Clause 4 Article 1 Decree 68/2023/ND-CP and Clauses 3 and 4 Article 1 Decree 13/2025/ND-CP, the customs declarant shall declare Tariff Code B21 on the import declaration.

- For imported goods applying quota tariffs under groups 04.07, 17.01, 24.01, 25.01:

+ Goods imported from the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) under groups 04.07, 17.01, 25.01 within the annual tariff quota as regulated by the Ministry of Industry and Trade (signified as TRQ1) and goods under group 24.01 imported under the CPTPP tariff quota as regulated by the Ministry of Industry and Trade (signified as TRQ2), that meet the conditions to enjoy CPTPP special preferential import tax as per Clause 7 Article 5 Decree 115/2022/ND-CP as amended by Clause 4 Article 1 Decree 68/2023/ND-CP and Clauses 3 and 4 Article 1 Decree 13/2025/ND-CP, the customs declarant shall declare Tariff Code B21 and apply the within-quota tax rate stipulated in Appendix II according to Clause 4 Article 5 Decree 115/2022/ND-CP.

+ Goods imported from the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) under groups 04.07, 17.01, 24.01, and 25.01 beyond the quota limits TRQ1 or TRQ2 as regulated in Decree 115/2022/ND-CP shall apply import tax rates as regulated in Article 10 Decree 26/2023/ND-CP and amended, supplemented decrees.

- For used cars under groups 87.02, 87.03, 87.04 imported within the CPTPP tariff quota from the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man), meeting the conditions to enjoy CPTPP special preferential import tax, the customs declarant shall declare Tariff Code B22 and apply tax rates as specified in Clauses 2 and 3 Article 5 Decree 115/2022/ND-CP.

- For used cars imported beyond the tariff quota implementing the CPTPP or within the tariff quota but not meeting the conditions to enjoy CPTPP special preferential import tax, apply import tax rates as regulated in Article 7 Decree 26/2023/ND-CP and amended, supplemented decrees.

(2) For goods exported from Vietnam to the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man)

Goods exported from Vietnam, when imported into the territory of the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man), the customs declarant shall declare codes and apply export tax rates stipulated in Appendix I - Export Tariff Schedule according to the list of taxable items issued together with Decree 26/2023/ND-CP and amended, supplemented decrees.

(3) On handling overpaid tax

The handling of overpaid tax for customs declarations of goods exported from Vietnam to the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) or imported into Vietnam from the United Kingdom of Great Britain and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) shall comply with regulations in Clause 3 Article 2 Decree 13/2025/ND-CP.

What is the Export Tariff Schedule according to the 2025 Tariff Nomenclature of Vietnam? Where to Download the Export Tariff Appendix?

The Export Tariff Schedule according to the 2025 Tariff Nomenclature is stipulated in Appendix I issued together with Decree 26/2023/ND-CP as amended by Article 1 Decree 144/2024/ND-CP.

DOWNLOAD >>> Export Tariff Schedule according to the 2025 Tariff Nomenclature

Preferential Import Tariff Schedule According to the 2025 Tariff Nomenclature of Vietnam? Where to Download the Preferential Import Tariff Appendix?

The Preferential Import Tariff Schedule according to the 2025 Tariff Nomenclature is stipulated in Appendix II issued together with Decree 26/2023/ND-CP as amended by Article 1 Decree 144/2024/ND-CP.

DOWNLOAD >>> Preferential Import Tariff Schedule according to the 2025 Tariff Nomenclature