Decree No. 124/2022/NĐ-CP Special Preferential Tariff Schedule of Vietnam for Implementing the Vietnam-Japan Economic Partnership Agreement for the Period 2022-2028

DECREE
Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Vietnam-Japan Economic Partnership Agreement for the Period 2022-2028

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 Vietnam-Japan Economic Partnership Agreement which became effective from October 1, 2009;

At the proposal of the Minister of Finance,

The Government issues this Decree on the Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Vietnam-Japan Economic Partnership Agreement for the Period 2022-2028.

Article 1. Scope of Regulation

This Decree stipulates the rates of special preferential import duties of Vietnam to implement the Vietnam-Japan Economic Partnership Agreement (VJEPA) for the period 2022-2028 and the conditions for enjoying such preferential 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 involved in export and import goods have rights and obligations related thereto.

Article 3. Special Preferential Import Tariff Schedule

1. Attached herewith is the Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Vietnam-Japan Economic Partnership Agreement for the Period 2022-2028 (the special preferential import duty rates referred to hereinafter are called VJEPA rates).

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

In case the List of Exported and Imported Commodities 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 Commodities and apply the VJEPA rate specified in the attached Tariff Schedule for Special Preferential Import Duties for the amended or supplemented commodity code.

3. Column "VJEPA Rate (%)" : Rates applicable for different periods, including:

a) 30/12/2022 - 31/3/2023: The rate applicable from December 30, 2022 to March 31, 2023;

b) 01/4/2023 - 31/3/2024: The rate applicable from April 1, 2023 to March 31, 2024;

c) 01/4/2024 - 31/3/2025: The rate applicable from April 1, 2024 to March 31, 2025;

d) 01/4/2025 - 31/3/2026: The rate applicable from April 1, 2025 to March 31, 2026;

đ) 01/4/2026 - 31/3/2027: The rate applicable from April 1, 2026 to March 31, 2027;

e) 01/4/2027 - 31/3/2028: The rate applicable from April 1, 2027 to March 31, 2028.

4. Symbol "*": Imported goods are not eligible for VJEPA rates at the corresponding time.

For imported goods subject to tariff quotas, including certain items under commodity groups 04.07, 17.01, 24.01, 25.01, the special preferential import duty within the quota is the rate specified in the attached Tariff Schedule for Special Preferential Import Duties; the list and quantity of annual tariff quotas for imported goods are regulated by the Ministry of Industry and Trade, and the import duty rate outside the quota is applied according to the Export Tariff, the Tariff Schedule for Preferential Import Duties, the List of Commodities and Absolute Duty Rates, Mixed Duty Rates, and Import Duties Outside Tariff Quotas of the Government at the time of importation.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Imported goods applying VJEPA rates 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 Japan into Vietnam.

3. Comply with the rules of origin (including direct shipment requirements), have a Certificate of Origin (C/O) in Form JV or other certification documents proving origin, as prescribed by the Vietnam-Japan Economic Partnership Agreement and current laws.

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

Imported goods from Vietnam's free zones applying VJEPA rates must meet the conditions stipulated in Clause 1, Article 4 of this Decree and have a Certificate of Origin (C/O) in Form VJ or other certification documents proving origin, as prescribed by the Vietnam-Japan Economic Partnership Agreement and current laws.

Article 6. Effectiveness

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

2. Decree No. 155/2017/NĐ-CP dated December 27, 2017 of the Government on the Tariff Schedule for Special Preferential Import Duties of Vietnam to Implement the Vietnam-Japan Economic Partnership Agreement for the Period 2018-2023 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 provincial People's Committees and centrally-administered city People's Committees, and related organizations and individuals are responsible for implementing this Decree.