Decree No. 57/2019/ND-CP on Export Tax Rates for Preferential Treatment and Import Tax Rates for Special Preferential Treatment to Implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period 2019-2022.

DECREE

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE DECREES NO. 57/2019/NĐ-CP OF JUNE 26, 2019 ISSUED BY THE GOVERNMENT ON THE EXPORT TAX SCHEDULE WITH PREFERENTIAL RATES AND THE IMPORT TAX SCHEDULE WITH SPECIAL PREFERENTIAL RATES FOR IMPLEMENTATION OF 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 to amend and supplement certain articles of Decree No. 57/2019/NĐ-CP dated June 26, 2019 issued by the Government on the Export Tax Schedule with Preferential Rates and the Import Tax Schedule with Special Preferential Rates for implementation of the Comprehensive and Progressive Trans-Pacific Partnership Agreement 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 of 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 effective date of this Decree, if they meet the conditions to enjoy preferential export tax rates and special preferential import tax rates as prescribed in Decree No. 57/2019/NĐ-CP dated 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 according to the provisions of the Law on Tax Administration.

Article 3. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial and centrally-run city People's Committees, and related organizations and individuals are responsible for implementing this Decree.