Decree No. 126/2022/NĐ-CP on the Special Preferential Tariff Schedule of Vietnam for the implementation of the ASEAN Trade in Goods Agreement for the period 2022-2027

DECREE
Tariff Schedule for Vietnam's Special Preferential Import Tax Rates to Implement the ASEAN Trade in Goods Agreement 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 ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;

To implement the ASEAN Trade in Goods Agreement among the member states of the Association of Southeast Asian Nations (ASEAN), which became effective from May 17, 2010;

At the proposal of the Minister of Finance,

The Government issues this Decree on the Tariff Schedule for Vietnam's Special Preferential Import Tax Rates to Implement the ASEAN Trade in Goods Agreement for the Period 2022-2027.

Article 1. Scope of Regulation

This Decree stipulates the special preferential import tax rates of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2022-2027 and the conditions for enjoying these special preferential import tax rates under the 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 Vietnam's Special Preferential Import Tax Rates to Implement the ASEAN Trade in Goods Agreement for the Period 2022-2027 (the special preferential import tax rate referred to hereinafter as the ATIGA rate).

2. The "Commodity Code" column and the "Description of Goods" column in the attached Tariff Schedule for Vietnam's Special Preferential Import Tax Rates are based on the List of Export and Import Commodities of Vietnam and detailed according to the 8-digit coding level.

In case the List of Export and Import Commodities of Vietnam is amended or supplemented, the declarant shall declare the description and commodity code according to the amended or supplemented List of Export and Import Commodities and apply the ATIGA rate specified for the amended or supplemented commodity code in the attached Tariff Schedule for Vietnam's Special Preferential Import Tax Rates.

3. The "ATIGA Rate (%)" column: The rate applicable for different periods includes:

a) 2022: The rate applies from December 30, 2022 to December 31, 2022;

b) 2023: The rate applies from January 1, 2023 to December 31, 2023;

c) 2024: The rate applies from January 1, 2024 to December 31, 2024;

d) 2025: The rate applies from January 1, 2025 to December 31, 2025;

đ) 2026: The rate applies from January 1, 2026 to December 31, 2026;

e) 2027: The rate applies from January 1, 2027 to December 31, 2027.

4. Symbol "*": Goods imported are not eligible for the ATIGA rate at the corresponding time.

Article 4. Conditions for applying the Special Preferential Tariff Rate

Goods imported must meet the following conditions to be subject to the ATIGA rate:

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

2. Imported into Vietnam from member countries of the ASEAN Trade in Goods Agreement, including the following countries:

a) Brunei Darussalam;

b) Kingdom of Cambodia;

c) The Republic of Indonesia;

d) Lao People's Democratic Republic;

d) Malaysia;

e) Union of Myanmar;

g) Republic of the Philippines;

h) Republic of Singapore;

i) The Kingdom of Thailand.

3. Comply with the provisions on the origin of goods (including direct shipment requirements) and have a Certificate of Origin (Form D) or other proof of origin of goods, as prescribed by the ASEAN Trade in Goods Agreement and current laws.

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

Goods from Vietnam's duty-free zones imported into the domestic market and subject to the special preferential import tax rate under the ASEAN Trade in Goods Agreement must satisfy the conditions set forth 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. 156/2017/NĐ-CP dated December 27, 2017 of the Government on the Tariff Schedule for Vietnam's Special Preferential Import Tax Rates to Implement the ASEAN Trade in Goods Agreement 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 provincial and municipal People's Committees directly under the central government, and related organizations and individuals are responsible for implementing this Decree.