Recently, the Government of Vietnam issued Decree 57/2019/ND-CP on the Preferential Export Tariff, Special Preferential Import Tariff to implement the CPTPP Agreement for the period 2019 - 2022. In order to assist clients and members in conveniently following, Thu Ky Luat introduces the Excel File of Preferential Export Tariff to implement the CPTPP Agreement.
Photo of a portion of the Preferential Export Tariff Schedule implementing the CPTPP Agreement
FULL EXCEL FILE OF PREFERENTIAL EXPORT TARIFF SCHEDULE IMPLEMENTING THE CPTPP AGREEMENT
The preferential export tariff schedule includes commodity codes, descriptions of goods, and preferential export tax rates according to the stages when exporting to each country specified at Point a Clause 4 Article 4 of Decree 57 for each code.
Goods not included in this preferential export tariff schedule are subject to a 0% tax rate when exported to the territories of the countries.
The export tax rates applicable for the period 2019 - 2022 are as follows:
- The United Mexican States applies the tax rates stipulated in Appendix I:
+ From January 14, 2019 to December 31, 2019 in the column marked “(I)”.
+ From January 1, 2020 to December 31, 2020 in the column marked “(II)”.
+ From January 1, 2021 to December 31, 2021 in the column marked “(III)”.
+ From January 1, 2022 to December 31, 2022 in the column marked “(IV)”.
- The countries of Australia, Canada, Japan, New Zealand, the Republic of Singapore apply the tax rates stipulated in Appendix I:
+ From January 14, 2019 to December 31, 2019 in the column marked “(II)”.
+ From January 1, 2020 to December 31, 2020 in the column marked “(III)”.
+ From January 1, 2021 to December 31, 2021 in the column marked “(IV)”.
+ From January 1, 2022 to December 31, 2022 in the column marked “(V)”.
Goods exported from Vietnam that are eligible for preferential export tax rates under the CPTPP Agreement must meet the following conditions:
- Imported into the territories of the countries specified in the CPTPP Agreement, including: Australia; Canada; Japan; the United Mexican States; New Zealand; the Republic of Singapore.
- Have transport documents (copies) showing the destination within the mentioned territories.
- Have an import customs declaration of the exported goods batch from Vietnam imported into the territories of the countries specified above (copies and translations in English or Vietnamese in case the language used on the declaration is not English).
See more details of the special preferential import tariff schedules to implement the CPTPP Agreement for the period 2019 - 2022 in Decree 57/2019/ND-CP effective from June 26, 2019.
- Anh Tu -
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