Vietnam: Conditions for application of preferential export tax rates under the UKVFTA
Recently, the Government has just issued Decree 53/2021/ND-CP on Vietnam's Special Preferential Export Tariff and Special Preferential Import Tariff for the implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland in the 2021-2022 period.
Article table of contents
According to the Decree, goods exported from Vietnam are eligible for preferential export tax rates when fully meeting the following conditions:
- Being imported into the United Kingdom of Great Britain and Northern Ireland.
- Having a transport document (copy) showing that the destination is the United Kingdom of Great Britain and Northern Ireland.
- There is an import customs declaration of the export consignment of Vietnamese origin imported into the United Kingdom of Great Britain and Northern Ireland (copies and translations in English or Vietnamese in case the language used on the declaration is not in English).
Vietnam's Decree 53/2021/ND-CP takes effect from May 21, 2021.
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On February 23, 2023, the Prime Minister of Vietnam promulgated
On February 15, 2023, the Government of Vietnam promulgated Decree No.
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