Vietnamese
On December 01, 2023, the Government issues Decree No. 84/2023/ND-CP on amending and supplementing several articles of the Government’s Decree No. 129/2022/ND-CP dated December 30, 2022, on Vietnam’s Special Preferential Import Tariffs to implement the Regional Comprehensive Economic Partnership for the 2022-2027 period.
Duty rates are applicable to the Republic of the Union of Myanmar and the Republic of the Philippines.
Supplement the application period of Vietnam’s Special Preferential Import Tariffs to implement the Regional Comprehensive Economic Partnership for the 2022-2027 period as follows:
- From 2022: From March 04, 2022, through December 31, 2022, to the Republic of the Union of Myanmar
- From 2023: from January 01, 2023, through December 31, 2023, to the Republic of the Union of Myanmar; duty rates applicable from June 02, 2023, through December 31, 2023, to the Republic of the Philippines.
For goods which are imported from the Republic of the Union of Myanmar and for which customs declarations are registered in the period from March 04, 2022, goods which are imported from the Republic of the Philippines and for which customs declarations are registered in the period from June 02, 2023, to the date before this Decree takes effect, if such goods fully satisfy the conditions to be eligible for the RCEP duty rates under this Decree and the Government’s Decree No. 129/2022/ND-CP dated December 30, 2022, and duties on such goods have been paid at higher rates, customs offices shall handle the overpaid duty amounts by the law on tax administration.
This Decree takes effect on December 01, 2023.
