Decree No. 114/2022/ND-CP Special Preferential Tariff Schedule of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Cuba for the period 2022-2027.

DECREE

Tariff Schedule for Special Preferential Import Tax Rates of Vietnam to Implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Cuba 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 Customs Law 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 Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Cuba which became effective from April 1, 2020;

At the proposal of the Minister of Finance,

The Government issues this Decree on the Tariff Schedule for Special Preferential Import Tax Rates of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Cuba for the period 2022-2027.

Article 1. Scope of Regulation

This Decree promulgates the Tariff Schedule for Special Preferential Import Tax Rates of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Cuba (hereinafter referred to as the Vietnam-Cuba Trade Agreement) for the period 2022-2027 and the conditions for enjoying special preferential import tax 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 involved in export and import goods have rights and obligations related thereto.

Article 3. Special Preferential Import Tariff Schedule

1. The Tariff Schedule for Special Preferential Import Tax Rates of Vietnam to implement the Vietnam-Cuba Trade Agreement for the period 2022-2027 (hereinafter referred to as the Tariff Schedule for Special Preferential Import Tax Rates) includes the commodity code, description of goods, special preferential import tax rate according to each phase 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 Tax Rates issued together with this Decree are based on the List of Exported and Imported Goods of Vietnam and detailed according to the 8-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 special preferential import tax rate of the amended or supplemented commodity code as prescribed in the Tariff Schedule for Special Preferential Import Tax Rates issued together with this Decree.

3. The column "Tax Rate (%)" in the Tariff Schedule for Special Preferential Import Tax Rates: The tax rate applies to different phases, including:

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

b) Column "2023-2027": The tax rate applicable from January 1, 2023 to December 31, 2027.

4. For goods imported applying tariff quotas belonging to groups 17.01 and 24.01, the special preferential import tax rate within the quota is the tax rate specified in the Tariff Schedule for Special Preferential Import Tax Rates issued together with this Decree; the list and quantity of annual tariff quotas for imports are stipulated by the Ministry of Industry and Trade, and the tax rate outside the quota is applied according to the Export Tariff Schedule, the Tariff Schedule for Preferential Import Tax Rates, the List of Goods and Absolute Tax Rates, Compound Tax Rates, and Import Tax Rates Outside Tariff Quotas of the Government at the time of import.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Goods imported applying the special preferential import tax rate under the Vietnam-Cuba Trade 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 from the Republic of Cuba into Vietnam.

3. Comply with the provisions on origin of goods (including direct shipment requirements) and have certificates of origin of goods as prescribed in the Vietnam-Cuba Trade Agreement.

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

Goods from Vietnam's duty-free zones imported into the domestic market applying the special preferential import tax rate under the Vietnam-Cuba Trade Agreement must meet the conditions prescribed in Clause 1 and Clause 3, Article 4 of this Decree.

Article 6. Effectiveness

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

2. Decree No. 39/2020/NĐ-CP dated April 3, 2020 of the Government promulgating the Tariff Schedule for Special Preferential Import Tax Rates of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Cuba for the period 2020-2023 ceases to be effective from the date this Decree takes effect.

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 governed cities, and relevant organizations and individuals are responsible for implementing this Decree.