Decree 68/2023/ND-CP amend Decree 115/2022/ND-CP on Vietnam’s Preferential Export Tariff to implement CPTPP for 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 and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period

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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership, which took effect in Vietnam on January 14, 2019; in Malaysia on November 29, 2022; in the Republic of Chile on February 21, 2023; and in Brunei Darussalam on July 12, 2023;

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 and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period.

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 and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the 2022-2027 period (below referred to as Decree No. 115/2022/ND-CP)

1. To add Clauses 4a, 4b and 4c below Clause 4, Article 4 as follows:

“4a. The duty rates for Malaysia for the 2022-2027 period as provided in Appendix I shall apply:

a/ From November 29, 2022, through December 31, 2022, with the duty rates provided in the column with symbol “(II)”.

b/ From January 1, 2023, through December 31, 2023, with the duty rates provided in the column with symbol “(III)”.

c/ From January 1, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

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

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

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

4b. The duty rates for the Republic of Chile for the 2023-2027 period as provided in Appendix I shall apply:

a/ From February 21, 2023, through December 31, 2023, with the duty rates provided in the column with symbol “(III)”.

b/ From January 1, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

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

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

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

4c. The duty rates for Brunei Darussalam for the 2023-2027 period as provided in Appendix I shall apply:

a/ From July 12, 2023, through December 31, 2023, with the duty rates provided in the column with symbol “(III)”.

b/ From January 1, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

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

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

dd/ 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 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, and Brunei Darussalam.”

3. To add Clauses 6a, 6b, and 6c below Clause 6, Article 5 as follows:

“6a. The duty rates for Malaysia for the 2022-2027 period as provided in Appendix II shall apply:

a/ From November 29, 2022, through December 31, 2022, with the duty rates provided in the column with symbol “(II)”.

b/ From January 1, 2023, through December 31, 2023, with the duty rates provided in the column with symbol “(III)”.

c/ From January 1, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

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

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

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

6b. The duty rates for the Republic of Chile for the 2023-2027 period as provided in Appendix II shall apply:

a/ From February 21, 2023, through December 31, 2023, with the duty rates provided in the column with symbol “(III)”.

b/ From January 1, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

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

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

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

6c. The duty rates for Brunei Darussalam for the 2023-2027 period as provided in Appendix II shall apply:

a/ From July 12, 2023, through December 31, 2023, with the duty rates provided in the column with symbol “(III)”.

b/ From January 1, 2024, through December 31, 2024, with the duty rates provided in the column with symbol “(IV)”.

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

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

dd/ 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 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, and Brunei Darussalam.”

Article 2. Effect

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

2. For goods exported from Vietnam to Malaysia or imported into Vietnam from Malaysia with customs declarations registered in the period from November 29, 2022, to the date before this Decree takes effect, if such goods fully satisfy the conditions to be eligible for the preferential export duty rates and special preferential import duty rates specified in Decree No. 115/2022/ND-CP and this Decree, 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.

3. For goods exported from Vietnam to the Republic of Chile or imported into Vietnam from the Republic of Chile with customs declarations registered in the period from February 21, 2023, to the date before this Decree takes effect, if such goods fully satisfy the conditions to be eligible for the preferential export duty rates and special preferential import duty rates specified in Decree No. 115/2022/ND-CP and this Decree, 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.

4. For goods exported from Vietnam to Brunei Darussalam or imported into Vietnam from Brunei Darussalam with customs declarations registered in the period from July 12, 2023, to the date before this Decree takes effect, if such goods fully satisfy the conditions to be eligible for the preferential export duty rates and special preferential import duty rates specified in Decree No. 115/2022/ND-CP and this Decree, 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
LE MINH KHAI