Decree 126/2022/ND-CP Vietnam’s Special Preferential Import Tariff to implement ASEAN Trade in Goods Agreement 2022-2027

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2022-2027

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Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on 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 6, 2016;

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

In implementation of the Agreement on Trade in Goods between member states of the Association of Southeast Asian Nations (ASEAN), which took effect on May 17, 2010;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2022-2027.

Article 1. Scope of regulation

This Decree prescribes Vietnam’s special preferential import duty rates to implement the ASEAN Trade in Goods Agreement during 2022-2027 and conditions for enjoying such duty rates under this Agreement.

Article 2. Subjects of application

1. Taxpayers as defined by 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 imports and exports.

Article 3. Special Preferential Import Tariff

1. To promulgate together with this Decree Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2022-2027 (applicable special preferential import duty rates are below referred to as ATIGA duty rates).

2. The column “Code” and column “Description” in the Special Preferential Import Tariff issued together with this Decree are developed based on Vietnam’s list of imports and exports and classified at the 8-digit level.

In case Vietnam’s list of imports and exports is amended and supplemented, customs declarants shall declare description and code of goods according to the amended and supplemented list of imports and exports and duty rates of amended and supplemented code of goods specified in the Special Preferential Import Tariff issued together with this Decree shall be applied.

3. Column “ATIGA duty rate (%)”:  Duty rates applicable to each year, including:

a) 2022: Duty rates applicable from December 30, 2022 until the end of December 31, 2022;

b) 2023: Duty rates applicable from January 01, 2023 until the end of December 31, 2023;

c) 2024: Duty rates applicable from January 01, 2024 until the end of December 31, 2024;

d) 2025: Duty rates applicable from January 01, 2025 until the end of December 31, 2025;

dd) 2026: Duty rates applicable from January 01, 2026 until the end of December 31, 2026;

e) 2027: Duty rates applicable from January 01, 2027 until the end of December 31, 2027.

4. The symbol “*” denotes imports ineligible for ATIGA duty rates at a corresponding time.

Article 4. Conditions for application of special preferential import duty rates

To be eligible for ATIGA duty rates, imports must fully satisfy the following conditions:

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

2. Being imported into Vietnam from the member states of the ASEAN Trade in Goods Agreement, namely:

a) Brunei Darussalam;

b) The Kingdom of Cambodia;

c) The Republic of Indonesia;

d) The Lao People’s Democratic Republic;

dd) Malaysia;

e) The Republic of the Union of Myanmar;

g) The Republic of the Philippines;

h) The Republic of Singapore;

i) The Kingdom of Thailand.

3. Satisfying the rules of origin (including rules of direct transport) and having a certificate of origin (C/O), form D or having a document on certification of origin, in accordance with the ASEAN Trade in Goods Agreement and current law regulations.

Article 5. Goods imported from Vietnam’s non-tariff areas

Goods imported from Vietnam’s non-tariff areas into the domestic market applicable to special preferential import duty rates according to the ASEAN Trade in Goods Agreement must fully satisfy conditions defined in Clause 1 and Clause 3 Article 4 of this Decree.

Article 6. Effect

1. This Decree takes effect on the signing date.

2. The Government’s Decree No. 156/2017/ND-CP dated December 27, 2017 on Vietnam’s Special Preferential Import Tariff to implement the ASEAN Trade in Goods Agreement during 2018-2022 shall cease to be effective from the effective date of this Decree.

Article 7. Implementation responsibility

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

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

Le Minh Khai