Decree 116/2022/ND-CP Preferential Export Tariff to implement EVFTA in 2022-2027

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ATTRIBUTE

Decree No. 116/2022/ND-CP dated December 30, 2022 of the Government on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union during 2022-2027
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Official number:116/2022/ND-CPSigner:Le Minh Khai
Type:DecreeExpiry date:Updating
Issuing date:30/12/2022Effect status:
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Fields:Commerce - Advertising , Tax - Fee - Charge , Immigration
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Effect status: Known

THE GOVERNMENT

________

No. 116/2022/ND-CP

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

_______________________

Hanoi, December 30, 2022

DECREE

On Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union during 2022-2027

______________

 

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

Pursuant to the Law on Import Duty and Export Duty dated April 06, 2016;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Treaties dated April 09, 2016;

In furtherance of the National Assembly’s Resolution No. 102/2020/QH14 dated June 08, 2020, approving the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union;

In furtherance of the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union during 2022-2027.

 

Article 1. Scope of regulation

This Decree promulgates Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union (hereinafter referred to as the EVFTA) during 2022-2027 and conditions for entitlement to the preferential export duty rates and special preferential import duty rates according to this Agreement.

Article 2. Subjects of application

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

2. Customs agencies and customs officers.

3. Organizations and individuals that have rights and obligations relating to imports and exports.

Article 3. Vietnam's Preferential Export Tariff and Special Preferential Import Tariff during 2022-2027

1. Vietnam's Preferential Export Tariff to implement the EVFTA during 2022-2027 specified in Appendix I to this Decree covers commodity codes and descriptions and the special preferential export duty rate applicable to each commodity code in each time period upon exportation of goods to the territories specified at Point a, Clause 2, Article 4 of this Decree.

2. Vietnam's Special Preferential Import Tariff to implement the EVFTA during 2022-2027 specified in Appendix II to this Decree covers commodity codes and descriptions and the special preferential import duty rate applicable to each commodity code in each time period upon importation of goods from the territories specified at Point b, Clause 3, Article 5 of this Decree.

3. Columns “Commodity code” and “Commodity descriptions” in the Appendices to this Decree are formulated on the basis of the Vietnam’s nomenclature of exports and imports and prescribed in detail according to 8-digit or 10-digit codes.

In case the Vietnam’s nomenclature of exports and imports is revised, customs declarants shall declare commodity descriptions and codes based on the revised Vietnam’s nomenclature of exports and imports and apply duty rates applicable to revised commodity codes as specified in the Appendices to this Decree.

4. Column “Duty rate (%)” in Appendices I and II: Duty rates to be applied in different periods, including:

a) Column “2022”: Duty rates to be applied in the period from December 30, 2022, to the end of December 31, 2022;

b) Column “2023”: Duty rates to be applied in the period from January 1, 2023, to the end of December 31, 2023;

c) Column “2024”: Duty rates to be applied in the period from January 1, 2024, to the end of December 31, 2024;

d) Column “2025”: Duty rates to be applied in the period from January 1, 2025, to the end of December 31, 2025;

dd) Column “2026”: Duty rates to be applied in the period from January 1, 2026, to the end of December 31, 2026;

e) Column “2027”: Duty rates to be applied in the period from January 1, 2027, to the end of December 31, 2027.

Article 4. Conditions and procedures for application of Vietnam's preferential export duty rates

1. Commodity items not included in the Preferential Export Tariff specified in Appendix I to this Decree are eligible for the duty rate of 0% when being exported to the territories specified at Point a, Clause 2 of this Article

2. Conditions for application of preferential export duty rates under the EVFTA

Goods exported from Vietnam will be eligible for the preferential export duty rates specified in Appendix I to this Decree and Clause 1 of this Article if fully meeting the following conditions:

a) Being imported into the territories of European Union member states specified in Appendix III to this Decree.

b) Having a transport document (copy) showing the destinations which are the territories specified at Point a, Clause 2 of this Article in accordance with applicable laws.

c) Having an import customs declaration or document replacing the import customs declaration of the shipment of exported goods of Vietnamese origin imported into the territories specified at Point a, Clause 2 of this Article (a copy) in accordance with applicable laws.

d) For documents specified at Points b and c, Clause 2 of this Article which are not made in Vietnamese or English, the declarants must translate them into Vietnamese or English, and take responsibility for the translations.

3. Procedures for application of preferential export duty rates under the EVFTA

a) When carrying out customs procedures, a customs declarant shall fill in an export declaration, choose the applicable export duty rates, calculate and pay export duty under the Export Tariff according to the List of dutiable goods prescribed in the Government’s Decree on the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and its amending and supplementing documents.

b) Within 01 year after registering the export declaration, the customs declarant shall submit sufficient documents proving that the goods meet the conditions specified at Points b and c, Clause 2 of this Article and make additional declaration to apply the preferential export duty rates under EVFTA. Past the prescribed 1-year time limit, the exported goods will become ineligible for the preferential export duty rates under the EVFTA.

c) The customs office shall check the dossier and the preferential export duty rates according to the Export Tariff provided in Appendix I to this Decree. If the exported goods fully meet the conditions prescribed in Clause 2 of this Article, the customs office shall apply the preferential export duty rates under the EVFTA and handle the overpaid duty amount for the customs declarant in accordance with the law on tax administration.

Article 5. Conditions for application of Vietnam’s special preferential import duty rates

1. Symbol “*”: Imported goods ineligible for EVFTA’s special preferential import duties.

2. For imported goods subject to tariff quotas, including a number of commodity items of Headings 04.07; 17.01; 24.01; and 25.01, in-quota special preferential import duty rates are the duty rates specified in Appendix II to this Decree; the list and volume of annual import tariff quotas must comply with regulations of the Ministry of Industry and Trade and out-of-quota import duty rates must comply with the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates of the Government at the time of import.

3. Conditions for application of special preferential import duty rates under the EVFTA

Imported goods will be eligible for special preferential import duty rates under the EVFTA if fully meeting the following conditions:

a) Being specified in the Special Preferential Import Tariff provided in Appendix II to this Decree.

b) Being imported into Vietnam from:

- Territories of member states of the European Union as prescribed in Appendix III to this Decree;

- The Principality of Andorra; the Republic of San Marino; and

- Territories of Ceuta and Melilla.

c) Meeting requirements on origin of goods and having documents certifying their origin according to EVFTA.

Article 6. Goods from Vietnam's non-tariff zones

Goods imported from non-tariff zones to the domestic market will be eligible for special preferential import duty rates under the EVFTA if fully meeting the conditions specified at Points a, c, Clause 3, Article 5 of this Decree.

Article 7. Effect

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

2. The Government's Decree No. 111/2020/ND-CP dated September 18, 2020, on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union during 2020-2022 ceases to be effective from the effective date of this Decree.

Article 8. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall be responsible for the implementation of this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER

THE DEPUTY MINISTER

 

 

Le Minh Khai

 

* All Appendices are not translated herein.

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