Decree 113/2022/ND-CP Special Preferential Import Tariff to implement VN-EAEU FTA during 2022-2027

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, for the 2022-2027 period^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the April 9, 2016 Law on Treaties;

In implementation of the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, which took effect on October 5, 2016;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, for the 2022-2027 period.

Article 1. Scope of regulation

This Decree provides for Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part (below referred to as the VN-EAEU FTA) for the 2022-2027 period, and conditions for application of special preferential import duty rates under this Agreement.

Article 2. Subjects of application

1. Duty payers as defined in the Law on Import Duty and Export Duty.

2. Customs offices and customs officers.

3. Organizations and individuals that have rights and obligations relating to imported and exported goods.

Article 3. Vietnam’s Special Preferential Import Tariff to implement the VN-EAEU FTA for the 2022-2027 period

1. Vietnam’s Special Preferential Import Tariff to implement the VN-EAEU FTA for the 2022-2027 period (below referred to as the Special Preferential Import Tariff) includes headings, descriptions, and special preferential import duty rates applicable in different periods to each heading of goods imported from the territories specified in Clause 2, Article 4 of this Decree.

2. The column “Heading” and the column “Description” in the Special Preferential Import Tariff promulgated together with this Decree are developed based on Vietnam’s List of imported and exported goods and classified by 8-digit or 10-digit codes.

In case Vietnam’s List of imported and exported goods is modified/supplemented, customs declarants shall declare descriptions and headings of goods based on the modified/supplemented List of imported and exported goods and apply the duty rates for the modified/supplemented headings provided in the Special Preferential Import Tariff promulgated together with this Decree.

The classification of goods must comply with Vietnam’s law.

3. Column “VN-EAEU FTA duty rate (%)” in the Special Preferential Import Tariff: duty rates applicable in different periods, specifically as follows:

a/ Column “2022”: duty rates applicable from December 30, 2022, through December 31, 2022;

b/ Column “2023”: duty rates applicable from January 1, 2023, through December 31, 2023; 

c/ Column “2024”: duty rates applicable from January 1, 2024, through December 31, 2024; 

d/ Column “2025”: duty rates applicable from January 1, 2025, through December 31, 2025; 

dd/ Column “2026”: duty rates applicable from January 1, 2026, through December 31, 2026; 

e/ Column “2027”: duty rates applicable from January 1, 2027, through December 31, 2027. 

4. The symbol “*” denotes imported goods not eligible for the special preferential import duty rates under the VN-EAEU FTA.

5. The symbol “Q” denotes imported goods subject to tariff quotas, including a number of commodity items of headings 04.07 and 24.01, for which the within-quota special preferential import duty rates are the duty rates specified in Vietnam’s List of goods eligible for application of the within-quota import duty rates to implement the VN-EAEU FTA for the 2022-2027 period promulgated together with this Decree; the list and annual import tariff quotas must comply with the Ministry of Industry and Trade’s regulations, and the out-of-quota import duty rates are those specified in the Government’s Export Tariff, Preferential Import Tariff, and List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates at the time of importation.

Article 4. Conditions for application

To be eligible for the special preferential import duty rates under the VN-EAEU FTA, imported goods must fully satisfy the following conditions:

1. Being included in the Special Preferential Import Tariff promulgated together with this Decree.

2. Being imported into Vietnam from the member states of the VN-EAEU FTA, namely:

- The Republic of Armenia;

- The Republic of Belarus;

- The Republic of Kazakhstan;

- The Republic of Kyrgyzstan;

- The Russian Federation.

3. Complying with the regulations on rules of origin (including also regulations on direct shipping), and being accompanied by a proof of origin in accordance with the VN-EAEU FTA and current regulations.

Article 5. Goods from Vietnam’s non-tariff zones

Goods imported from Vietnam’s non-tariff zones into the domestic market will be eligible for the special preferential import duty rates under the VN-EAEU FTA if fully satisfying the conditions specified in Clauses 1 and 3, Article 4 of this Decree.

Article 6. Effect      

1. This Decree takes effect on the date of its signing.

2. The Government’s Decree No. 150/2017/ND-CP of December 26, 2017, on Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, for the 2018-2022 period, ceases to be effective on the date this Decree takes effect.

Article 7. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

* Vietnam’s List of goods eligible for application of the within-quota import duty rates to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, for the 2022-2027 period; and Vietnam’s Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam, of the one part, and the Eurasian Economic Union and its Member States, of the other part, for the 2022-2027 period, promulgated together with this Decree are not translated.