Decree No. 13/2025/NĐ-CP amends and supplements certain Articles of Decree No. 115/2022/NĐ-CP to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period 2022-2027. It applies preferential tariff rates for the United Kingdom and Northern Ireland from 2024 to 2027, and extends its implementation until the end of 2027.
Key points
- The United Kingdom and Northern Ireland (including the Guernsey Bailiwick, Jersey Bailiwick, and Isle of Man) → are imported into Vietnam from CPTPP member countries with preferential tariff rates during the period 2024-2027.
- The United Kingdom and Northern Ireland (including the Guernsey Bailiwick, Jersey Bailiwick, and Isle of Man) → are exported from Vietnam to CPTPP member countries with preferential tariff rates during the period 2024-2027.
- This Decree takes effect from the date of issuance until the end of 2027.
- Goods exported from Vietnam to the United Kingdom and Northern Ireland or imported from the United Kingdom and Northern Ireland before this Decree takes effect → shall be processed for excess tax refunds according to the laws on tax administration.
- Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree.
🌐 Social impact of this document
- Positive impact: Helps strengthen economic cooperation between Vietnam and the United Kingdom and Northern Ireland, promoting bilateral trade.
- Negative impact: Higher tariff rates may increase production costs for businesses exporting goods from Vietnam to these countries.
❓ Frequently asked questions
Which countries does this Decree apply to?
This Decree applies to the United Kingdom and Northern Ireland (including the Guernsey Bailiwick, Jersey Bailiwick, and Isle of Man).
When are preferential tariff rates applied?
Preferential tariff rates are applied from December 15, 2024, to December 31, 2027.
When does this Decree take effect?
This Decree takes effect from the date of issuance until December 31, 2027.
What should businesses exporting goods to the United Kingdom and Northern Ireland do?
Businesses must ensure that their goods are imported from CPTPP member countries, including Australia; Canada; Japan; Mexico; New Zealand; Singapore; Peru; Malaysia; Chile; Brunei Darussalam; and the United Kingdom and Northern Ireland (including all three territories).
If they have paid higher taxes, what can businesses do?
If they have paid higher taxes, businesses may be processed for excess tax refunds by customs authorities according to the laws on tax administration.
Full text
|
THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 13/2025/NĐ-CP |
Hanoi, January 21, 2025 |
DECREE
Amending and supplementing certain Articles of Decree No. 115/2022/NĐ-CP dated December 30, 2022 of the Government promulgating the Export Tax Schedule and the Special Preferential Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) period 2022-2027, which has been amended and supplemented by certain Articles pursuant to Decree No. 68/2023/NĐ-CP dated September 7, 2023 of the Government the Export Tariff for Preferential Treatment issued by the Government in December 2022, the Special Preferential Import Tariff of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2022-2027 has been amended and supplemented with some articles pursuant to Decree number 68/2023/NĐ-CP dated September 7, 2023 of the Government
________________
On the basis of Law on Government Organization dated June 19, 2015; November 22, 2019; November 22, 2019;
WHEREAS,ứ Law on Export Duties and Import Duties April 6, 2016;
WHEREAS,ứ Customs Law dated June 23, 2014;
WHEREAS,ứ Law on International 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 Resolution No. 133/2024/QH15 approving the Accession Documents of the United Kingdom and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership dated June 25, 2024;
To implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which became effective from January 14, 2019;
To implement the Accession Documents of the United Kingdom and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which became effective from December 15, 2024;
At the proposal of the Minister of Finance;
The Government promulgates this Decree amending and supplementing certain Articles of Decree No. 115/2022/NĐ-CP dated December 30, 2022 of the Government promulgating the Export Tax Schedule and the Special Preferential Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027, which has been amended and supplemented by certain Articles pursuant to Decree No. 68/2023/NĐ-CP dated September 7, 2023 of the Government.
Article 1. Amending and supplementing certain Articles of Decree No. 115/2022/NĐ-CP dated December 30, 2022 of the Government promulgating the Export Tax Schedule and the Special Preferential Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027, which has been amended and supplemented by certain Articles pursuant to Decree No. 68/2023/NĐ-CP dated September 7, 2023 of the Government.
1. Supplement Clause 4d following Clause 4 of Article 4 as follows:
"4d. The tax rate applicable to the United Kingdom and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) during the period 2024-2027 specified in Appendix I:
a) From December 15, 2024 to December 31, 2024 at the column marked "(IV)".
b) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
c) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
d) From January 1, 2027 to December 31, 2027 at the column marked "(VII)""
2. Amending and supplementing Point a Clause 5 of Article 4 as follows:
"a) Imported into the territory of the countries as provided for in the CPTPP, including: Australia; Canada; Japan; Mexico; New Zealand; Singapore; Peru; Malaysia; Chile; Brunei; the United Kingdom and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man)."
3. Supplement Clause 6d following Clause 6 of Article 5 as follows:
"6d. The tax rate applicable to the United Kingdom and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) during the period 2024-2027 specified in Appendix II:
a) From December 15, 2024 to December 31, 2024 at the column marked "(IV)".
b) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
c) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
d) From January 1, 2027 to December 31, 2027 at the column marked "(VII)"."
4. Amending and supplementing Point b Clause 7 of Article 5 as follows:
"b) Imported into Vietnam from member countries of the CPTPP, including: Australia; Canada; Japan; Mexico; New Zealand; Singapore; Peru; Malaysia; Chile; Brunei; the United Kingdom and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man)."
Article 2. Effective Date
1. This Decree takes effect from the date of signature until December 31, 2027.
2. Decree No. 115/2022/NĐ-CP dated December 30, 2022 of the Government promulgating the Export Tax Schedule and the Special Preferential Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027, and Decree No. 68/2023/NĐ-CP dated September 7, 2023 of the Government amending and supplementing certain Articles of Decree No. 115/2022/NĐ-CP dated December 30, 2022 of the Government promulgating the Export Tax Schedule and the Special Preferential Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027 shall remain in force until December 31, 2027.
3. For customs declarations of goods exported from Vietnam to the United Kingdom and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) or imported into Vietnam from the United Kingdom and Northern Ireland (including the three territories of Guernsey, Jersey, and the Isle of Man) registered from December 15, 2024 to before the date this Decree takes effect, if they meet the conditions to enjoy preferential export tax rates and special preferential import tax rates as stipulated in this Decree, Decree No. 115/2022/NĐ-CP dated December 30, 2022 of the Government promulgating the Export Tax Schedule and the Special Preferential Import Tax Schedule of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027, which has been amended and supplemented by certain Articles pursuant to Decree No. 68/2023/NĐ-CP dated September 7, 2023 of the Government, and have paid taxes at higher rates, then the customs authorities shall handle excess tax payments according to the laws on tax administration.
Article 3. Responsibility for Implementation
Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees directly under the central government, and relevant organizations and individuals are responsible for implementing this Decree.
|
Place of Receipt: |
PRIME MINISTER |
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: