Decree No. 112/2022/NĐ-CP Special Preferential Tariff Schedule of Vietnam for Implementing the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile for the period 2022-2027

DECREE

Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile for the Period 2022-2027

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions 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 Export Duties and Import Duties dated April 6, 2016;

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

Pursuant to the ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;

To implement the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile which became effective from January 1, 2014;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on the Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile for the Period 2022-2027.

Article 1. Scope of Regulation

This Decree promulgates the Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile (hereinafter referred to as the VCFTA Agreement) for the period 2022-2027 and the conditions for enjoying special preferential import duty rates under this Agreement.

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals with rights and obligations related to exported and imported goods.

Article 3. Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the VCFTA Agreement for the Period 2022-2027

1. The Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the VCFTA Agreement for the Period 2022-2027 (hereinafter referred to as the Tariff Schedule for Special Preferential Import Duties) includes the commodity code, description of goods, and special preferential import duty rate according to the stages imported from the territory as prescribed in Clause 2, Article 4 of this Decree for each commodity code.

2. The columns "Commodity Code" and "Description of Goods" in the Tariff Schedule for Special Preferential Import Duties issued pursuant to this Decree are based on the List of Exported and Imported Goods of Vietnam and detailed according to the 8-digit or 10-digit coding level.

In case the List of Exported and Imported Goods of Vietnam is amended or supplemented, the declarant shall declare the description and commodity code according to the amended or supplemented List of Exported and Imported Goods and apply the duty rate of the amended or supplemented commodity code as prescribed in the Tariff Schedule for Special Preferential Import Duties issued pursuant to this Decree.

3. The column "VCFTA Rate (%)" in the Tariff Schedule for Special Preferential Import Duties: Duty rates applicable for different periods include:

a) Column "2022": Duty rate applicable from December 30, 2022 to December 31, 2022;

b) Column "2023": Duty rate applicable from January 1, 2023 to December 31, 2023;

c) Column "2024": Duty rate applicable from January 1, 2024 to December 31, 2024;

d) Column "2025": Duty rate applicable from January 1, 2025 to December 31, 2025;

d) Column "2026": Duty rate applicable from January 1, 2026 to December 31, 2026;

e) Column "2027": Duty rate applicable from January 1, 2027 to December 31, 2027.

4. Symbol "*": Imported goods not entitled to special preferential import duties under the VCFTA Agreement.

5. For imported goods subject to quota duties including certain items under commodity groups 04.07, 17.01, 24.01, 25.01, the special preferential import duty rate within the quota is the duty rate specified in the Tariff Schedule for Special Preferential Import Duties issued pursuant to this Decree; the list and annual quota volume for imported goods and the duty rate outside the quota applied according to the Export Tariff Schedule, the Tariff Schedule for Preferential Import Duties, the List of Goods and Absolute Duty Rates, Mixed Duty Rates, and Import Duties Outside Quota as prescribed by the Government at the time of importation.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Imported goods subject to special preferential import duty rates under the VCFTA Agreement must meet the following conditions:

1. They must be listed in the Special Preferential Import Tariff Schedule issued together with this Decree.

2. Imported into Vietnam from the Republic of Chile.

3. Comply with the rules of origin (including direct shipment requirements) and have certificates of origin as prescribed by the VCFTA Agreement.

Article 5. Goods from Vietnam's Duty-Free Zones

Imported goods from Vietnam's free zones into the domestic market subject to special preferential import duty rates under the VCFTA Agreement must meet the conditions stipulated in Clause 1 and Clause 3 of Article 4 of this Decree.

Article 6. Effectiveness

1. This Decree takes effect from the date of issuance.

2. Decree No. 154/2017/NĐ-CP dated December 27, 2017 of the Government promulgating the Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Free Trade Agreement between Vietnam and Chile for the Period 2018-2022 ceases to be effective from the date this Decree comes into force.

Article 7. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally-run cities, and relevant organizations and individuals are responsible for implementing this Decree.