Amendment of conditions for application of preferential export tax rate under CPTPP Agreement in Vietnam

Amendment of conditions for application of preferential export tax rate under CPTPP Agreement in Vietnam

Exported goods from Vietnam eligible for preferential export tax rates according to Clause 1 and Clause 2, Article 4 of Decree 115/2022 must meet the following conditions:

- They must be imported into the territories of countries as stipulated in the CPTPP Agreement, including: Australia; Canada; Japan; United Mexican States; New Zealand; Republic of Singapore; Republic of Peru; Malaysia; Republic of Chile; Brunei Darussalam; United Kingdom of Great Britain and Northern Ireland (including the three territories of the Bailiwick of Guernsey, Bailiwick of Jersey, and the Isle of Man).

(Formally stipulated: They must be imported into the territories of countries as stipulated in the CPTPP Agreement, including: Australia; Canada; Japan; United Mexican States; New Zealand; Republic of Singapore; Republic of Peru).

- Have a transport document (photocopy) indicating a destination within the territories of the countries stipulated at Point a, Clause 5, Article 4 of Decree 115/2022, according to the current legal regulations.

- Have an import customs declaration or a document replacing the customs declaration for the shipment exported from Vietnam and imported into the territories of the countries stipulated at Point a, Clause 5 of this Article (photocopy), according to the current legal regulations.

- Documents mentioned at Points b and c, Clause 5, Article 4 of Decree 115/2022 that are not in Vietnamese or English must be translated into Vietnamese or English by the customs declarant, who is responsible for the content of the translation.

Decree 13/2025/ND-CP comes into effect from the date of signing until December 31, 2027.

Decree 115/2022/ND-CP dated December 30, 2022, of the Government of Vietnam promulgating the preferential export tariff, the preferential special import tariff of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period 2022 - 2027, Decree 68/2023/ND-CP dated September 7, 2023, of the Government of Vietnam amending and supplementing a number of articles of Decree 115/2022/ND-CP dated December 30, 2022, of the Government of Vietnam promulgating the preferential export tariff, the preferential special import tariff of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period 2022 - 2027 is effective until December 31, 2027.

For customs declarations of goods exported from Vietnam to the United Kingdom of Great Britain and Northern Ireland (including the three territories of the Bailiwick of Guernsey, Bailiwick of 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 the Bailiwick of Guernsey, Bailiwick of Jersey, and the Isle of Man) registered from December 15, 2024, to before the effective date of this Decree, if they meet all the conditions to benefit from preferential export tariffs, special preferential import tariffs as stipulated in this Decree, Decree 115/2022/ND-CP dated December 30, 2022, of the Government of Vietnam promulgating the preferential export tariff, the preferential special import tariff of Vietnam to implement the CPTPP for the period 2022 - 2027, amended and supplemented according to Decree 68/2023/ND-CP dated September 7, 2023, of the Government of Vietnam, and have paid tax at a higher rate, the customs authority will handle the excess paid tax according to the regulations of tax management laws.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE