Guidelines of General Department of Customs of Vietnam for implementing preferential import-export tariff schedule under the EVFTA for the 2020-2022 period

01:32, 10/07/2024

Recently, the General Department of Customs of Vietnam has issued Official Dispatch 6283/TCHQ-TXNK regarding the implementation of Decree 111/2020/ND-CP promulgating the Preferential Export Tariff Schedule, the Special Preferential Import Tariff Schedule of Vietnam to implement the EVFTA Agreement for the period of 2020-2022.

To implement Decree 111/2020/ND-CP, in Official Dispatch 6283/TCHQ-TXNK, the General Department of Customs of Vietnam provides the following guidance:

- For exported goods: Goods exported from Vietnam and imported into territories as stipulated in point a, clause 2, Article 4 of Decree 111/2020/ND-CP, at the time of customs clearance, the customs declarant shall declare and apply the export tax rate as prescribed in Appendix I - Export Tariff by the List of taxable items issued together with Decree 57/2020/ND-CP;

- For imported goods: Goods imported that meet the provisions of clause 3, Article 5 of Decree 111/2020/ND-CP, the customs declarant shall declare the B25 Tariff code on the import declaration to enjoy the special preferential EVFTA tax rate prescribed in Appendix 2 of the Decree.

More details can be found in Official Dispatch 6283/TCHQ-TXNK, issued on September 24, 2020.

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