Decree 21/2022/ND-CP amending Decree 57/2019/ND-CP Special Preferential Import Tariffs

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 57/2019/ND-CP of June 26, 2019, on the Preferential Export Tariff and Special Preferential Import Tariff for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2019-2022 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 June 13, 2019 Law on Tax Administration;

Pursuant to the April 9, 2016 Law on Treaties;

Pursuant to the National Assembly’s Resolution No. 72/2018/QH14 of November 12, 2018, ratifying the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and relevant documents;

For the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which came into force on January 14, 2019; and came into force on September 19, 2021, for the Republic of Peru;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 57/2019/ND-CP of June 26, 2019, on the Preferential Export Tariff and Special Preferential Import Tariff for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2019-2022 period.

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 57/2019/ND-CP of June 26, 2019, on the Preferential Export Tariff and Special Preferential Import Tariff for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP Agreement) for the 2019-2022 period (below referred to as Decree No. 57/2019/ND-CP)

1. To add Point c to below Point b, Clause 3, Article 4 as follows:

 “c/ For the Republic of Peru, to apply the duty rates provided in Appendix I, specifically as follows:

c.1/ From September 19, 2021, through December 31, 2021, to apply the duty rates provided in column with symbol “(IV)”.

c.2/ From January 1, 2022, through December 31, 2022, to apply the duty rates provided in column with symbol “(V)”.”

2. To amend and supplement Point a, Clause 4, Article 4 as follows:

a/ Being imported into the territories of the member states to the CPTPP Agreement, including:

a.1/ Australia;

a.2/ Canada;

a.3/ Japan;

a.4/ United Mexican States;

a.5/ New Zealand;

a.6/ The Republic of Singapore; and,

a.7/ The Republic of Peru.”

3. To add Point c to below Point b, Clause 5, Article 5 as follows:

“c/ For the Republic of Peru, to apply the duty rates provided in Appendix II, specifically as follows:

c.1/ From September 19, 2021, through December 31, 2021, to apply the duty rates provided in column with symbol “(IV)”.

c.2/ From January 1, 2022, through December 31, 2022, to apply the duty rates provided in column with symbol “(V)”.”

4. To amend and supplement Point b, Clause 6, Article 5 as follows:

b/ Being imported into Vietnam from the member states to the CPTPP Agreement, including:

b.1/ Australia;

b.2/ Canada;

b.3/ Japan;

b.4/ United Mexican States;

b.5/ New Zealand;

b.6/ The Republic of Singapore;

b.7/ The Republic of Peru; and,

b.8/ The Socialist Republic of Vietnam (for goods imported from non-tariff areas into the domestic market).”

Article 2. Effect

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

2. For customs declarations of goods exported from Vietnam into the Republic of Peru or imported into Vietnam from the Republic of Peru which are registered between September 19, 2021, and before the effective date of this Decree, if the goods fully meet the conditions for application of the preferential export duty rates or special preferential import duty rates specified in Decree No. 57/2019/ND-CP and this Decree, and taxpayers have paid duty amounts at higher duty rates, customs offices shall handle the overpaid duty amounts in accordance with the law on tax administration.

Article 3. 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