Decree 13/2025/ND-CP amend Decree 115/2022/ND-CP on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the CPTPP during 2022-2027

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, which has a number of articles amended and supplemented under the Government’s Decree No. 68/2023/ND-CP of September 7, 2023^[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 April 9, 2016 Law on Treaties;

In implementation of 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;

In implementation of the National Assembly’s Resolution No. 133/2024/QH15 of June 25, 2024, ratifying the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership;

In implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, which took effect on January 14, 2019;

In implementation of the Protocol on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, which took effect on December 15, 2024;

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. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, which has a number of articles amended and supplemented under the Government’s Decree No. 68/2023/ND-CP of September 7, 2023.

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, which has a number of articles amended and supplemented under the Government’s Decree No. 68/2023/ND-CP of September 7, 2023

  1. To add Clause 4d below Clause 4, Article 4 as follows:

“4d. The duty rates for the United Kingdom of Great Britain and Northern Ireland (including also the Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man) for the 2024-2027 period as provided in Appendix I shall apply:

a/ From December 15, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

b/ From January 1, 2025, through December 31, 2025, with the duty rates provided in the column with symbol “(V)”.

c/ From January 1, 2026, through December 31, 2026, with the duty rates provided in the column with symbol “(VI)”.

d/ From January 1, 2027, through December 31, 2027, to apply the duty rates provided in the column with symbol “(VII)”.”

2. To amend and supplement Point a, Clause 5, Article 4 as follows:

“a/ Being imported into the territories of the countries under the CPTPP, including: Australia, Canada, Japan, United Mexican States, New Zealand, the Republic of Singapore, the Republic of Peru, Malaysia, the Republic of Chile, Brunei Darussalam, and the United Kingdom of Great Britain and Northern Ireland (including also the Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man).”

  3. To add Clause 6d below Clause 6, Article 5 as follows:

“6d. The duty rates for the United Kingdom of Great Britain and Northern Ireland (including also the Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man) for the 2024-2027 period as provided in Appendix II shall apply:

a/ From December 15, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

b/ From January 1, 2025, through December 31, 2025, with the duty rates provided in the column with symbol “(V)”.

c/ From January 1, 2026, through December 31, 2026, with the duty rates provided in the column with symbol “(VI)”.

d/ From January 1, 2027, through December 31, 2027, with the duty rates provided in the column with symbol “(VII)”.”

4. To amend and supplement Point b, Clause 7, Article 5 as follows:

“b/ Being imported into Vietnam from the member states of the CPTPP, including: Australia, Canada, Japan, United Mexican States, New Zealand, the Republic of Singapore, the Republic of Peru, Malaysia, the Republic of Chile, Brunei Darussalam, and the United Kingdom of Great Britain and Northern Ireland (including also the Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man).”

Article 2. Effect

1. This Decree takes effect from the date of its signing through December 31, 2027.

2. The Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, and the Government’s Decree No. 68/2023/ND-CP of September 7, 2023, amending and supplementing a number of articles of the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, remain effective through December 31, 2027.

3. For goods which are exported from Vietnam into the the United Kingdom of Great Britain and Northern Ireland (including also the Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man), or imported into Vietnam from the United Kingdom of Great Britain and Northern Ireland (including also the Bailiwick of Guernsey, Bailiwick of Jersey and Isle of Man), and for which customs declarations are registered in the period from December 15, 2024, to the date before this Decree takes effect, if such goods fully satisfy the conditions to be eligible for the special preferential import duty rates under this Decree, and the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, which has a number of articles amended and supplemented under the Government’s Decree No. 68/2023/ND-CP of September 7, 2023, and duties on such goods have been paid at higher 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
HO DUC PHOC