Vietnamese
On September 07, 2023, the Government issues Decree No. 68/2023/ND-CP on amending and supplementing a number of articles of Decree No. 115/2022/ND-CP on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff.
Accordingly, the Government decided to supplement Malaysia, the Republic of Chile, and Brunei Darussalam to apply Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership for the 2022-2027 period.
The Decree No. 68/2023/ND-CP takes effect on September 07, 2023.
- 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 September 07, 2023:
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 Decree No. 68, 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.
- 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 September 07, 2023:
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.
- 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 September 07, 2023:
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.
