Decree No. 21/2022/ND-CP Amending and Supplementing Certain Articles of Decree No. 57/2019/ND-CP dated June 26, 2019 of the Government on the Export Tax Rate Preferential Tariff and Special Preferential Import Tariff for Implementing the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period 2019-2022

DECREE

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE DECREE NO. 57/2019/NĐ-CP OF JUNE 26, 2019 OF THE GOVERNMENT ON THE EXPORT DUTY SCHEDULE FOR PREFERENTIAL EXPORT DUTIES AND THE IMPORT DUTY SCHEDULE FOR PREFERENTIAL SPECIAL IMPORT DUTIES TO IMPLEMENT THE COMPREHENSIVE AND PROGRESSIVE TRANS-PACIFIC PARTNERSHIP AGREEMENT FOR THE PERIOD 2019-2022

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 Law on Tax Administration dated June 13, 2019;

Pursuant to the ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;

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

To implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which became effective from January 14, 2019; and effective for the Republic of Peru from September 19, 2021;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing certain provisions of Decree No. 57/2019/NĐ-CP of June 26, 2019 of the Government on the Export Duty Schedule for Preferential Export Duties and the Import Duty Schedule for Preferential Special Import Duties to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2019-2022.

Article 1. Amending and supplementing certain provisions of the Governmental Decree No.

1. Supplement Point c following Point b Clause 3 Article 4 as follows:

“c) The Republic of Peru applies the tariff rate specified in Appendix I:

c.1) From September 19, 2021 to December 31, 2021 in the column marked "(IV)".

c.2) From January 1, 2022 to December 31, 2022 in the column marked "(V)".”

2. Amend and supplement Point a Clause 4 Article 4 as follows:

“a) Imported into the territories of member countries according to the provisions of the CPTPP, including:

a.1) Australia;

a.2) Canada;

a.3) Japan;

a.4) United Mexican States;

a.5) New Zealand;

a.6) Republic of Singapore;

a.7) Republic of Peru.”

3. Supplement Point c following Point b Clause 5 Article 5 as follows:

“c) The Republic of Peru applies the tariff specified in Appendix II:

c.1) From September 19, 2021 to December 31, 2021 in the column marked "(IV)".

c.2) From January 1, 2022 to December 31, 2022 in the column marked "(V)".”

4. Amend and supplement Point b Clause 6 Article 5 as follows:

“b) Imported into Vietnam from member countries of the CPTPP, including:

b.1) Australia;

b.2) Canada;

b.3) Japan;

b.4) United Mexican States;

b.5) New Zealand;

b.6) Republic of Singapore;

b.7) Republic of Peru;

b.8) Socialist Republic of Vietnam (Goods from duty-free zones imported into the domestic market).”

Article 2. Effective Date

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

2. For customs declarations for export goods from Vietnam to the Republic of Peru or import goods from the Republic of Peru registered from September 19, 2021 to before the date this Decree takes effect, if they meet the conditions to enjoy preferential export duties and special preferential import duties as stipulated in Decree No. 57/2019/NĐ-CP of June 26, 2019 of the Government and this Decree and have paid taxes at higher rates, then the customs authority shall handle the excess tax paid in accordance with 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 and municipal People's Committees directly under the central government, and relevant organizations and individuals are responsible for implementing this Decree.