Decree No. 155/2017/ND-CP Special Preferential Tariff Schedule of Vietnam to implement the Agreement between Vietnam and Japan on Economic Partnership for the period 2018-2023

DECREE

Special Preferential Import Tariff Schedule of Vietnam

to implement the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership for the period 2018-2023

To implement the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership which took effect from October 1, 2009;

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Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

The Government promulgates this Decree on the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership for the period 2018-2023.

This Decree stipulates the special preferential import tariff rates to implement the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership for the period 2018-2023 and the conditions for enjoying such special preferential import tariff rates under the Agreement.

At the proposal of the Minister of Finance;

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

Article 1. Scope of Regulation

This Decree annexes the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership for the period 2018-2023 (the special preferential import tariff rates hereinafter referred to as VJEPA rates).

Article 2. Applicability

1. The notes and general rules explaining the classification of goods shall be implemented based on the Vietnamese Export and Import Goods Classification List according to the Harmonized System of Description and Coding of Goods of the World Customs Organization.

2. Customs authorities, customs officers.

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

Article 3. Special Preferential Import Tariff Schedule

2. The columns "Goods Code" and "Goods Description" are established based on the Vietnamese Export and Import Goods Classification List and detailed at the 8-digit or 10-digit level.

a) January 1, 2018 - March 31, 2018: The rate applies from January 1, 2018 to March 31, 2018;

b) April 1, 2018 - March 31, 2019: The rate applies from April 1, 2018 to March 31, 2019;

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

c) April 1, 2019 - March 31, 2020: The rate applies from April 1, 2019 to March 31, 2020;

d) April 1, 2020 - March 31, 2021: The rate applies from April 1, 2020 to March 31, 2021.

đ) April 1, 2021 - March 31, 2022: The rate applies from April 1, 2021 to March 31, 2022.

e) April 1, 2022 - March 31, 2023: The rate applies from April 1, 2022 to March 31, 2023.

5. For imported goods subject to quota tariffs, the special preferential import tariff rate applicable to the quantity of imported goods within the quota is detailed in the Special Preferential Import Tariff Schedule of Vietnam to implement the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership for the period 2018-2023 annexed to this Decree. The tariff rate outside the quota is applied according to the regulations of the Government at the time of importation. The annual quota volume for imported goods is regulated by the Ministry of Industry and Trade.

3. Directly transported from Japan to Vietnam as specified by the Ministry of Industry and Trade.

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

4. Comply with the provisions on origin of goods in the Agreement between the Socialist Republic of Vietnam and Japan on Economic Partnership, and have a Certificate of Origin (C/O) form JV, as prescribed by current laws.

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.

Goods from Vietnam's duty-free zones (including processed goods) imported into the domestic market and subject to VJEPA rates must meet the conditions stipulated in Clause 1, Article 4 of this Decree and have a Certificate of Origin (C/O) form VJ as prescribed by current laws.

2. Repeal Decree No. 125/2016/NĐ-CP dated September 1, 2016 of the Government promulgating the Special Preferential Import Tariff Schedule of Vietnam to implement the Vietnam-Japan Economic Partnership Agreement for the period 2016-2019.

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

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of provincial People's Committees directly under the Central Government, relevant organizations, and individuals are responsible for implementing this Decree./.

Article 6. Effectiveness

1. This Decree takes effect from January 1, 2018.

2. Repeal Decree No. 125/2016/NĐ-CP dated September 1, 2016, issued by the Government on the Special Preferential Tariff for Vietnam to implement the Vietnam-Japan Economic Partnership Agreement for the period 2016-2019.

Article 7. Responsibility for Implementation

Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees under the central city, relevant organizations, and individuals shall be responsible for implementing this Decree./.