Decree No. 57/2019/ND-CP Preferential Export Tariffs and Special Preferential Import Tariffs

DECREE

On the Preferential Export Tariffs and Special Preferential Import Tariffs for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership during 2019-2022 ^[1]

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

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

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the November 29, 2006 Law on Tax Administration, and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the 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;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on the Preferential Export Tariffs and Special Preferential Import Tariffs for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership during 2019-2022.

Article 1. Scope of regulation

This Decree promulgates the Preferential Export Tariffs and Special Preferential Import Tariffs for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) during 2019-2022 and conditions for enjoyment of preferential export duty rates and special preferential import duty rates under CPTPP.

Article 2. Subjects of application

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

2. Customs offices and officers.

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

Article 3. The Preferential Export Tariffs and Special Preferential Import Tariffs for CPTPP implementation during 2019-2022

1. To promulgate together with this Decree:

a/ Appendix I - The Preferential Export Tariffs for CPTPP implementation.

b/ Appendix II - The Special Preferential Import Tariffs for CPTPP implementation; a list of used cars subject to tariff quotas and their special preferential import duty rates for CPTPP implementation.

2. The columns “Goods heading” and “Goods description” in the Appendices to this Decree are formulated based on the list of Vietnam’s imports and exports and classified by the 8- or 10-digit code. The application of column “Goods description” classified by the 8-digit code under this Decree must comply with the list of Vietnam’s imports and export and its amending documents.

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

3. The column “Duty rate (%)” in Appendix I and Appendix II, the column “Specific duty rate (USD/item)” in Appendix II: The duty rates applicable to eligible countries in the periods prescribed in Clause 3, Article 4 and Clause 5, Article 5 of this Decree.

4. The column “Notes” in Appendix II comprises the following symbols:

a/ “TRQ1”: Goods items subject to tariff quotas with the annual quota volume prescribed by the Ministry of Industry and Trade.

b/ “TRQ2”: Goods items subject to tariff quotas with the quota volumes for the CPTPP implementation prescribed by the Ministry of Industry and Trade.

c/ “*”: Imports ineligible for special preferential import duty rates under CPTPP.

Article 4. The Preferential Export Tariffs for CPTPP implementation