Guidelines for special preferential import tariff schedule

Vietnam’s special preferential import tariff schedule for implementation of the ASEAN Trade in Goods Agreement in the 2022 – 2027 period (special preferential import tariff rates are hereinafter referred to as “ATIGA rates”) is enclosed with Decree 126/2022/ND-CP.

Specifically, the special preferential import tariff schedule is as follows

- The columns “Code" and “Description” in the special preferential import tariff schedule enclosed herewith are compiled according to Vietnam’s nomenclature of exports and imports and are classified by 8-digit or 10-digit codes.

If Vietnam’s nomenclature of exports and imports is amended, customs declarants shall declare description and codes of goods according to the amended nomenclature, and apply corresponding tariff rates on such goods with amended codes as prescribed in the special preferential import tariff schedule enclosed with Decree 126/2022/ND-CP.

- The column “ATIGA rate (%)” indicates the tariff rates applied in different periods, including:

+ Column “2022”: the tariff rates in this column apply from December 30, 2022 to December 31, 2022 inclusively;

+ Column “2023”: the tariff rates in this column apply from January 01, 2023 to December 31, 2023 inclusively;

+ Column “2024”: the tariff rates in this column apply from January 01, 2024 to December 31, 2024 inclusively;

+ Column “2025”: the tariff rates in this column apply from January 01, 2025 to December 31, 2025 inclusively;

+ Column “2026”: the tariff rates in this column apply from January 01, 2026 to December 31, 2026 inclusively;

+ Column “2027”: the tariff rates in this column apply from January 01, 2027 to December 31, 2027 inclusively.

- Symbol “*”: Imports which are not eligible for ATIGA rates for corresponding period.

Decree 126/2022/ND-CP takes effect from the date of signing and replaces Decree 156/2017/ND-CP.

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