Vietnam's preferential export tariff schedule for implementation of CPTPP Agreement

Vietnam's preferential export tariff schedule for implementation of CPTPP Agreement (Internet image) 

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Vietnam's preferential export tariff schedule for implementation of CPTPP Agreement

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)

Conditions to be satisfied for claiming preferential export tariff rates under CPTPP Agreement in Vietnam

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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