What are the regulations on Vietnam's preferential export tariff schedule for implementation of CPTPP Agreement? – Duy Khanh (Binh Dinh)
Vietnam's preferential export tariff schedule for implementation of CPTPP Agreement (Internet image)
Regarding this issue, LawNet would like to answer as follows:
For the purpose of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) which comes into force from January 14, 2019; At the request of the Minister of Finance of Vietnam; comes into force for Malaysia from November 29, 2022; comes into force for for the Republic of Chile from February 21, 2023; comes into force for for Brunei Darussalam from July 12, 2023; The Government has stipulated preferential export tariffs for countries as follows:
(1) Tariff rates applied to the United Mexican States in the 2022 - 2027 period in Annex I:
- From December 30, 2022 to December 31, 2022 inclusively: the column marked with “(I)”.
- From January 01, 2023 to December 31, 2023 inclusively: the column marked with “(II)”.
- From January 01, 2024 to December 31, 2024 inclusively: the column marked with “(III)”.
- From January 01, 2025 to December 31, 2025 inclusively: the column marked with “(IV)”.
- From January 01, 2026 to December 31, 2026 inclusively: the column marked with “(V)”.
- From January 01, 2027 to December 31, 2027 inclusively: the column marked with “(VI)”.
(2) Tariff rates applied to Australia, Canada, Japan, New Zealand, the Republic of Singapore, and the Republic of Peru in the 2022 - 2027 period in Annex I:
- From December 30, 2022 to December 31, 2022 inclusively: the column marked with “(II)”.
- From January 01, 2023 to December 31, 2023 inclusively: the column marked with “(III)”.
- From January 01, 2024 to December 31, 2024 inclusively: the column marked with “(IV)”.
- From January 01, 2025 to December 31, 2025 inclusively: the column marked with “(V)”.
- From January 01, 2026 to December 31, 2026 inclusively: the column marked with “(VI)”.
- From January 01, 2027 to December 31, 2027 inclusively: the column marked with “(VII)”.
(3) Tariff rates applied to Malaysia in the period 2022 - 2027 in Annex I:
- From November 29, 2022 to December 31, 2022 inclusively: the column marked with "(II)".
- From January 1, 2023 to December 31, 2023 inclusively: the column marked with "(III)".
- From January 1, 2024 to December 31, 2024 inclusively: the column marked with "(IV)".
- From January 1, 2025 to December 31, 2025 inclusively: the column marked with "(V)".
- From January 1, 2026 to December 31, 2026 inclusively: the column marked with "(VI)".
- From January 1, 2027 to December 31, 2027 inclusively: the column marked with "(VII)".
(4) Tariff rates applied to the Republic of Chile in the period 2023 - 2027 in Annex I:
- From February 21, 2023 to December 31, 2023 inclusively: the column marked with "(III)".
- From January 1, 2024 to December 31, 2024 inclusively: the column marked with "(IV)".
- From January 1, 2025 to December 31, 2025 inclusively: the column marked with "(V)".
- From January 1, 2026 to December 31, 2026 inclusively: the column marked with "(VI)".
- From January 1, 2027 to December 31, 2027 inclusively: the column marked with "(VII)".
(5) Tariff rates applied to Brunei Darussalam in the period 2023 - 2027 in Annex I:
- From July 12, 2023 to December 31, 2023 inclusively: the column marked with "(III)".
- From January 1, 2024 to December 31, 2024 inclusively: the column marked with "(IV)".
- From January 1, 2025 to December 31, 2025 inclusively: the column marked with "(V)".
- From January 1, 2026 to December 31, 2026 inclusively: the column marked with "(VI)".
- From January 1, 2027 to December 31, 2027 inclusively: the column marked with "(VII)".
(Clause 3, Clause 4, Article 4 of Decree 115/2022/ND-CP, supplemented with Clauses 4a, 4b and 4c according to regulations in Decree 68/2023/ND-CP)
Goods exported from Vietnam shall be entitled to preferential export tariff rates as prescribed in Clause 1 and Clause 2 of Article 4 of Decree 115/2022/ND-CP if:
- They are imported to the territory of the countries specified in the CPTPP Agreement, including: Australia; Canada; Japan; Mexican Federation; New Zealand; Republic of Singapore; Republic of Peru, Malaysia, Republic of Chile; Brunei Darussalam.
- They are supported by transport documents (photocopies) showing that the destination is in the territory of the countries specified in Point a Clause 5 of Article 4 of Decree 115/2022/ND-CP in accordance with regulations of law in force.
- They are supported by the customs declaration for imports or other substituting documents for the shipment exported from Vietnam to the territory of one of the countries specified in Point a Clause 5 of Article 4 of Decree 115/2022/ND-CP (photocopies) in accordance with regulations of law in force.
- The customs declarant shall provide Vietnamese or English translations of the documents specified in Points b and c Clause 5 of Article 4 of Decree 115/2022/ND-CP if they are made in a language other than Vietnamese or English language, and assume responsibility for such provided translations.
(Clause 5 of Article 4 of Decree 115/2022/ND-CP, amended in Decree 68/2023/ND-CP)
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