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

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law 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 06, 2016;

Pursuant to the Law on Customs dated June 23, 2014;

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

For the implementation of Resolution No. 72/2018/QH14 dated November 12, 2018, ratifying the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and other related documents;

For the implementation of Resolution No. 133/2024/QH15 dated June 25, 2024, on ratification 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;

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

For the 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 came into force from December 15, 2024;

At the proposal of the Minister of Finance;

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

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

1. To add Clause 4d after Clause 4 Article 4 as follows:

“4d. The duty rates for the United Kingdom of Great Britain and Northern Ireland (including the three territories of the County of Guernsey, the County of Jersey and the 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, with 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 countries under the CPTPP, including: Australia, Canada, Japan, United Mexican States, New Zealand, the Republic of Singapore, and the Republic of Peru, Malaysia, the Republic of Chile, Brunei Darussalam, the United Kingdom of Great Britain and Northern Ireland (including the three territories of the Territory of Guernsey, the County of Jersey and the Isle of Man).”

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

“6d. The duty rates for the United Kingdom of Great Britain and Northern Ireland (including the three territories of the County of Guernsey, the County of Jersey and the 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 to Vietnam from member states of the CPTPP Agreement, including: Australia, Canada, Japan, United Mexican States, New Zealand, the Republic of Singapore, and the Republic of Peru, Malaysia, the Republic of Chile, Brunei Darussalam, the United Kingdom of Great Britain and Northern Ireland (including the three territories of the Territory of Guernsey, the County of Jersey and the Isle of Man).”

Article 2. Effect

1. This Decision takes effect from the date of its signing until December 31, 2027.

2. The Government's Decree No. 115/2022/ND-CP dated December 30, 2022, on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff 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 dated 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 and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period, remain effective until December 31, 2027.

3. For customs declarations of goods exported from Vietnam into the United Kingdom of Great Britain and Northern Ireland (including the three territories of the Territory of Guernsey, the County of Jersey and the Isle of Man), or imported into Vietnam from the United Kingdom of Great Britain and Northern Ireland (including the three territories of the Territory of Guernsey, the County of Jersey and the Isle of Man), which have been registered from December 15, 2024, to before the effective date of this Decree, fully satisfy conditions for eligibility for preferential export duty rates and special preferential import duty rates under this Decree, the Government’s Decree No. 115/2022/ND-CP dated December 30, 2022, on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership during 2022-2027, which had a number of articles amended and supplemented under the Government’s Decree No. 68/2023/ND-CP dated September 7, 2023, and have made duty payment at the higher rate, shall have the overpaid duty amount refunded by customs offices 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 People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.