Procedures for Applying Preferential Export Tax Rates under the CPTPP Agreement

The implementation of preferential export tariff rates under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP Agreement) is guided by Article 4 of Decree 57/2019/ND-CP as follows:

Illustration (source: internet)

- Step 1: At the time of customs procedures, the customs declarant shall declare the export declaration form, apply the export tariff rate, calculate the tax, and pay tax according to the Export Tariff Schedule based on the Taxable Items List in Decree 125/2017/ND-CP, which amends and supplements a number of articles of Decree 122/2016/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rates, Mixed Tax Rates, Import Taxes outside Tariff Quotas, and related amending and supplementing documents.- Step 2: Within 01 year from the date of registration of the export declaration, the customs declarant shall submit complete documents proving that the goods meet the regulations at points b and c, clause 4 of this Article (01 photocopy) and make additional declarations to apply the preferential export tariff rate under the CPTPP Agreement. If more than 01 year has passed, the exported goods shall not be eligible for the preferential export tariff rate under the CPTPP Agreement.- Step 3: The customs authority shall inspect the documentation and verify the preferential export tariff rate under the Preferential Export Tariff Schedule stipulated in Appendix I issued in conjunction with this Decree, and if the exported goods meet all the conditions specified in clause 4, Article 4 of Decree 57/2019/ND-CP, shall apply the preferential export tariff rate under the CPTPP Agreement and process the excess tax payment for the customs declarant in accordance with tax management laws.

See the full text of the regulations at Decree 57/2019/ND-CP effective from June 26, 2019.

Thu Ba

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