Decree 84/2023/ND-CP amend Decree 129/2022/ND-CP Special Preferential Import Tariffs to implement RCEP

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 129/2022/ND-CP of December 30, 2022, on Vietnam’s Special Preferential Import Tariffs to implement the Regional Comprehensive Economic Partnership for the 2022-2027 period^[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;

Pursuant to the June 13, 2019 Law on Tax Administration;

In implementation of the Regional Comprehensive Economic Partnership, which took effect on January 1, 2022; took effect for the Republic of the Union of Myanmar on March 4, 2022; and took effect for the Republic of the Philippines on June 2, 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. 129/2022/ND-CP of December 30, 2022, on Vietnam’s Special Preferential Import Tariffs to implement the Regional Comprehensive Economic Partnership for the 2022-2027 period. 

Article 1. To supplement a number of articles of the Government’s Decree No. 129/2022/ND-CP of December 30, 2022, on Vietnam’s Special Preferential Import Tariffs to implement the Regional Comprehensive Economic Partnership (RCEP) for the 2022-2027 period (below referred to as Decree No. 129/2022/ND-CP) 

1. To add to the end of Point a, Clause 3, Article 3 the following phrase:

“from March 4, 2022, through December 31, 2022, for the Republic of the Union of Myanmar”.

2. To add to the end of Point b, Clause 3, Article 3 the following phrase:

“from January 1, 2023, through December 31, 2023, for the Republic of the Union of Myanmar; from June 2, 2023, through December 31, 2023, for the Republic of Philippines;”

3. To add Points n and o below Point m, Clause 2, Article 4 as follows:

“n/ The Republic of the Union of Myanmar;

o/ The Republic of the Philippines”.

Article 2. Effect

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

2. For goods which are imported from the Republic of the Union of Myanmar and for which import customs declarations are registered in the period from March 4, 2022, goods which are imported from the Republic of the Philippines and for which import customs declarations are registered in the period from June 2, 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 Decree No. 129/2022/ND-CP, 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