Decree No. 115/2022/NĐ-CP on the Export Tax Schedule for Preferential Treatment and the Special Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period 2022-2027.

 

DECREE

Export Tariff for Preferential Treatment, Special Import Tariff for Preferential Treatment

of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) period 2022-2027

and Progressive Trans-Pacific Partnership for the period 2022-2027

 

Pursuant to the Law on Government Organization dated June 19, 2015; and the Law Amending and Supplementing Certain Provisions of the Law on Government Organization and the Law on Local Administration dated November 22, 2019;

Pursuant to the Export Tax, Import Tax Law dated April 6, 2016;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Treaties dated April 9, 2016;

To implement Resolution No. 72/2018/QH14 approving the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and related documents dated November 12, 2018;

To implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which became effective from January 14, 2019;

At the proposal of the Minister of Finance;

The Government issues this Decree on Export Tariff Preferences and Special Import Tariff Preferences of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2022-2027.

Article 1. Scope of Regulation

This Decree promulgates the Export Tariff Preferences and Special Import Tariff Preferences of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (hereinafter referred to as the CPTPP) for the period 2022-2027 and the conditions for enjoying preferential export tax rates and special import tax preferences under this Agreement.

Article 2. Applicability

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

2. Customs authorities, customs officers.

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

Article 3. Export Tariff Preferences and Special Import Tariff Preferences of Vietnam to implement the CPTPP for the period 2022-2027

1. Attached hereto:

a) Appendix I - Export Tariff Preferences of Vietnam to implement the CPTPP.

b) Appendix II - Special Import Tariff Preferences of Vietnam to implement the CPTPP; List of goods and special import tariff preferences for used motor vehicles subject to quota tariffs of Vietnam to implement the CPTPP.

2. The columns "Goods Code" and "Description of Goods" in the Appendices attached hereto are based on the Vietnam Export and Import Goods List and detailed according to the 8-digit or 10-digit coding system.

In case the Vietnam Export and Import Goods List is amended or supplemented, the declarant shall declare the description and goods code according to the amended or supplemented list and apply the tax rate of the amended or supplemented goods code as stipulated in the Appendices attached hereto.

3. The column "Tax Rate (%)" in Appendix I and Appendix II, and the column "Absolute Duty Amount (USD/unit)" in Appendix II: The corresponding tax rates applicable to countries benefiting from preferences as provided for in Clause 3, Clause 4 Article 4 and Clause 5, Clause 6 Article 5 of this Decree.

4. The column "Notes" in Appendix II includes the following symbols:

a) Symbol "TRQ1": Goods subject to tariff quotas according to the annual tariff quota volume as prescribed by the Ministry of Industry and Trade.

b) Symbol "TRQ2": Goods subject to tariff quotas according to the volume of tariff quotas implemented under the CPTPP as prescribed by the Ministry of Industry and Trade.

c) Symbol "*": Imported goods not entitled to special import tariff preferences under the CPTPP.

Article 4. Export Tariff Preferences of Vietnam to implement the CPTPP

1. The Export Tariff Preferences of Vietnam to implement the CPTPP stipulated in Appendix I attached hereto include the goods code, description of goods, and preferential export tax rates for each stage when exporting to each country as specified in Point a Clause 5 of this Article for each goods code.

2. Goods not included in the Export Tariff Preferences stipulated in Appendix I attached hereto shall be subject to a 0% tax rate when exported to the territories of the countries specified in Point a Clause 5 of this Article.

3. The tax rate applicable to Mexico for the period 2022-2027 stipulated in Appendix I:

a) From December 30, 2022 to December 31, 2022 in the column marked "(I)".

b) From January 1, 2023 to December 31, 2023 in the column marked "(II)".

c) From January 1, 2024 to December 31, 2024 in the column marked "(III)".

d) From January 1, 2025 to December 31, 2025 in the column marked "(IV)".

đ) From January 1, 2026 to December 31, 2026 in the column marked "(V)".

e) From January 1, 2027 to December 31, 2027 in the column marked "(VI)".

a) From December 30, 2022 to December 31, 2022 in the column marked "(II)".

b) From January 1, 2023 to December 31, 2023 in the column marked "(III)".

c) From January 1, 2024 to December 31, 2024 in the column marked "(IV)".

d) From January 1, 2025 to December 31, 2025 in the column marked "(V)".

đ) From January 1, 2026 to December 31, 2026 in the column marked "(VI)".

e) From January 1, 2027 to December 31, 2027 in the column marked "(VII)".

5. Conditions for applying preferential export tax rates under the CPTPP

Exported goods from Vietnam must meet the following conditions to be eligible for preferential export tax rates under Clauses 1 and 2 of this Article:

b) Transport documents (photocopies) showing the destination within the territories of the countries specified in Point a Clause 5 of this Article as prescribed by current laws.

c) Customs declaration forms for imported goods or substitute documents for customs declarations of exported goods from Vietnam imported into the territories of the countries specified in Point a Clause 5 of this Article (photocopies) as prescribed by current laws.

d) If the documents mentioned in Points b and c Clause 5 of this Article are not in Vietnamese or English, the declarant must translate them into Vietnamese or English and bear responsibility for the content of the translation.

6. Procedures for applying preferential export tax rates under the CPTPP

a) At the time of customs clearance procedures, the declarant shall declare the export declaration form, apply the export tax rate, calculate and pay taxes according to the Export Tariff under the List of Taxable Goods in the Decree on the Export Tariff, the Preferential Import Tariff, the List of Goods and Absolute Rates, Mixed Rates, Non-quota Import Tariffs, and other amending and supplementing documents.

b) Within one year from the date of registering the export declaration, the declarant shall submit complete supporting documents proving that the goods meet the provisions of points b and c of Clause 5 of this Article and declare supplementary information to apply the preferential export tax rate under the CPTPP Agreement. After the aforementioned one-year period, exported goods will not be eligible for the preferential export tax rate under the CPTPP Agreement.

The customs authority shall examine the documents and verify the preferential export tax rate according to the Preferential Export Tariff specified in Appendix I issued together with this Decree. If the exported goods meet all conditions stipulated in Clause 5 of this Article, the preferential export tax rate under the CPTPP Agreement shall be applied, and excess tax payments made by the declarant shall be refunded in accordance with the laws governing tax administration.

Article 5. The Special Preferential Import Tariff Schedule of Vietnam for implementing the CPTPP Agreement; the List of Goods and Special Preferential Import Tariffs subject to quota for used motor vehicles for implementing the CPTPP Agreement.

1. The Special Preferential Import Tariff Schedule of Vietnam for implementing the CPTPP Agreement specified in Appendix II issued together with this Decree includes the commodity code, description of goods, special preferential import tariff rates at various stages, and goods subject to quota imports from countries specified in point b of Clause 7 of this Article for each commodity code.

2. The List of Goods and Special Preferential Import Tariffs for used motor vehicles subject to quota for implementing the CPTPP Agreement specified in Appendix II issued together with this Decree includes the commodity code, description of goods, special preferential import tariff rates, and absolute rates at various stages for imports from countries specified in point b of Clause 7 of this Article for each commodity code.

3. The special preferential import tariff for used motor vehicles belonging to groups 87.02, 87.03, and 87.04 subject to quota shall be implemented as follows:

a) For used motor vehicles imported within the quota volume for implementing the CPTPP Agreement, the special preferential import tariff is a mixed rate including: the percentage rate and the absolute rate of used motor vehicles specified in the List of Goods and Special Preferential Import Tariffs specified in Appendix II issued together with this Decree at the time of declaring the customs declaration.

The amount of tax applied using the mixed rate method for used motor vehicles = X + Y.

Where:

X = The taxable value of used motor vehicles according to the law multiplied (x) by the tariff rate of the same type of used motor vehicles at the time of declaring the customs declaration.

Y = The absolute rate of used motor vehicles corresponding at the time of declaring the customs declaration.

b) For used motor vehicles imported outside the quota volume for implementing the CPTPP Agreement, the import tariff shall be applied according to the Decree on the Export Tariff, the Preferential Import Tariff, the List of Goods and Absolute Rates, Mixed Rates, Non-quota Import Tariffs, and other amending and supplementing documents.

4. The special preferential import tariff for goods belonging to groups 04.07, 17.01, 24.01, and 25.01 subject to quota shall be implemented as follows:

a) For goods imported within the quota volume TRQ1 or TRQ2, the special preferential import tariff is the rate specified in Appendix II issued together with this Decree.

b) For goods imported outside the quota volume TRQ1 or TRQ2, the import tariff shall be applied according to the Export Tariff, the Preferential Import Tariff, the List of Goods and Absolute Rates, Mixed Rates, Non-quota Import Tariffs of the Government at the time of importation.

5. The tariff rate applicable to Mexico during the period 2022-2027 specified in Appendix II:

a) From December 30, 2022 to December 31, 2022 in the column marked "(I)".

b) From January 1, 2023 to December 31, 2023 in the column marked "(II)".

c) From January 1, 2024 to December 31, 2024 in the column marked "(III)".

d) From January 1, 2025 to December 31, 2025 in the column marked "(IV)".

đ) From January 1, 2026 to December 31, 2026 in the column marked "(V)".

e) From January 1, 2027 to December 31, 2027 in the column marked "(VI)".

a) From December 30, 2022 to December 31, 2022 in the column marked "(II)".

b) From January 1, 2023 to December 31, 2023 in the column marked "(III)".

c) From January 1, 2024 to December 31, 2024 in the column marked "(IV)".

d) From January 1, 2025 to December 31, 2025 in the column marked "(V)".

đ) From January 1, 2026 to December 31, 2026 in the column marked "(VI)".

e) From January 1, 2027 to December 31, 2027 in the column marked "(VII)". Supplement.

7. Conditions for applying the special preferential import tariff under the CPTPP Agreement.

Imported goods must meet the following conditions to be eligible for the special preferential import tariff under the CPTPP Agreement:

a) They belong to the Special Preferential Import Tariff Schedule or the List of Goods and Special Preferential Import Tariffs for used motor vehicles subject to quota for implementing the CPTPP Agreement specified in Appendix II issued together with this Decree.

c) They comply with the origin requirements and have certificates of origin in accordance with the CPTPP Agreement.

8. The quota volume TRQ1 and TRQ2 benefiting from preferential tariffs under the CPTPP Agreement shall be announced by the Ministry of Industry and Trade.

Article 6. Goods from Vietnam's duty-free zones

Goods from Vietnam's duty-free zones imported into the domestic market meeting the conditions specified in point a and point c of Clause 7 of Article 5 of this Decree shall be subject to the rates specified in Appendix II:

1. From December 30, 2022 to December 31, 2022 in the column marked "(II)".

2. From January 1, 2023 to December 31, 2023 in the column marked "(III)".

3. From January 1, 2024 to December 31, 2024 in the column marked with the symbol "(IV)".

4. From January 1, 2025 to December 31, 2025 in the column marked with the symbol "(V)".

5. From January 1, 2026 to December 31, 2026 in the column marked with the symbol "(VI)".

6. From January 1, 2027 to December 31, 2027 in the column marked with the symbol "(VII)".

Article 7. Effective Date

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

2. The Decree No. 57/2019/NĐ-CP dated June 26, 2019 promulgating the Export Tax Schedule for Preferential Treatment and the Import Tax Schedule for Special Preferential Treatment to implement the CPTPP Agreement for the period 2019-2022 and the Decree No. 21/2022/NĐ-CP dated March 10, 2022 amending and supplementing certain provisions of the Decree No. 57/2019/NĐ-CP shall cease to be effective from the date this Decree takes effect.

Article 8. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree.