This Decree amends and supplements regulations on preferential export taxes and special preferential import taxes applicable to goods exported from Vietnam to or imported into Vietnam from Malaysia, Chile, and Brunei under the CPTPP.
적용 범위
Organizations and individuals involved in cross-border trade activities between Vietnam and member countries of the CPTPP (Malaysia, Chile, Brunei).
핵심 사항
- Supplement tariff rates applicable to Malaysia, Chile, and Brunei for the period 2022-2027.
- Update the list of member countries of the CPTPP in the conditions for importation.
- Regulations on handling excess tax payments for goods subject to export and import from the date of effectiveness of Decree No. 115/2022/NĐ-CP until before this Decree takes effect.
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- Effective date: From the date of issuance. Procedures for handling excess tax payments for customs declarations registered before this Decree takes effect.
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- Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government, and organizations and individuals related to this Decree shall be responsible for its implementation.
🌐 이 문서의 사회적 영향
- Strengthen economic cooperation between Vietnam and member countries of the CPTPP.
- Reduce the tax burden on enterprises engaged in export and import, creating more favorable conditions for international trade activities.
❓ 자주 묻는 질문
When does this Decree take effect?
This Decree takes effect from the date of issuance.
What should enterprises exporting and importing goods with Malaysia, Chile, and Brunei do to enjoy tax benefits?
Enterprises must ensure the conditions to enjoy preferential export taxes and special preferential import taxes as stipulated in Decree No. 115/2022/NĐ-CP and this Decree.
If an enterprise has paid higher taxes than the preferential rates before this Decree takes effect, what happens?
The customs authority will handle excess tax payments according to the laws on tax administration.
전문
THE GOVERNMENT
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 68/2023/NĐ-CP
Hanoi, September 7, 2023
DECREE
Amending and supplementing certain clauses of Decree No. 115/2022/NĐ-CP dated December 30, 2022 issued by the Government on Export Tariff for Preferential Treatment, Special Import Tariff for Preferential Treatment of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) period 2022-2027 To implement Resolution No. 72/2018/QH14 approving the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and related documents dated November 12, 2018;
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 ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;
To implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which took effect from January 14, 2019; effective with Malaysia from November 29, 2022; effective with the Republic of Chile from February 21, 2023; effective with Brunei Darussalam from July 12, 2023;
The Government issues this Decree amending and supplementing certain clauses of Decree No. 115/2022/NĐ-CP dated December 30, 2022 issued by the Government on Export Tariff for Preferential Treatment, Special Import Tariff for Preferential Treatment of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027.
At the proposal of the Minister of Finance,
Article 1. Amending and supplementing certain clauses of Decree No. 115/2022/NĐ-CP dated December 30, 2022 issued by the Government on Export Tariff for Preferential Treatment, Special Import Tariff for Preferential Treatment of Vietnam to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership period 2022-2027
1. Supplement Clause 4a, 4b, and 4c after Clause 4 of Article 4 as follows:
"4a. The tariff rate applicable to Malaysia during the period 2022-2027 specified in Appendix I:
a) From November 29, 2022 to December 31, 2022 at the column marked "(II)".
b) From January 1, 2023 to December 31, 2023 at the column marked "(III)".
c) From January 1, 2024 to December 31, 2024 at the column marked "(IV)".
d) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
đ) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
e) From January 1, 2027 to December 31, 2027 at the column marked "(VII)".
4b. The tariff rate applicable to the Republic of Chile during the period 2023-2027 specified in Appendix I:
a) From February 21, 2023 to December 31, 2023 at the column marked "(III)".
b) From January 1, 2024 to December 31, 2024 at the column marked "(IV)".
c) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
d) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
đ) From January 1, 2027 to December 31, 2027 at the column marked "(VII)".
4c. The tariff rate applicable to Brunei Darussalam during the period 2023-2027 specified in Appendix I:
a) From July 12, 2023 to December 31, 2023 at the column marked "(III)".
2. Amending and supplementing Point a of Clause 5 of Article 4 as follows:
c) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
d) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
đ) From January 1, 2027 to December 31, 2027 at the column marked "(VII)".
4c. The tariff rate applicable to Brunei Darussalam during the period 2023-2027 specified in Appendix I:
"a) Imported into the territories of the countries as provided for in the CPTPP, including: Australia; Canada; Japan; the United Mexican States; New Zealand; the Republic of Singapore; the Republic of Peru, Malaysia, the Republic of Chile; Brunei Darussalam".
3. Supplement Clause 6a, 6b, and 6c after Clause 6 of Article 5 as follows:
"6a. The tariff rate applicable to Malaysia during the period 2022-2027 specified in Appendix II:
6b. The tariff rate applicable to the Republic of Chile during the period 2023-2027 specified in Appendix II:
b) From January 1, 2023 to December 31, 2023 at the column marked "(III)".
c) From January 1, 2024 to December 31, 2024 at the column marked "(IV)".
d) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
đ) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
e) From January 1, 2027 to December 31, 2027 at the column marked "(VII)".
4b. The tariff rate applicable to the Republic of Chile during the period 2023-2027 specified in Appendix I:
6c. The tariff rate applicable to Brunei Darussalam during the period 2023-2027 specified in Appendix II:
b) From January 1, 2024 to December 31, 2024 at the column marked "(IV)".
c) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
d) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
đ) From January 1, 2027 to December 31, 2027 at the column marked "(VII)".
4c. The tariff rate applicable to Brunei Darussalam during the period 2023-2027 specified in Appendix I:
4. Amending and supplementing Point b of Clause 7 of Article 5 as follows:
2. Amending and supplementing Point a of Clause 5 of Article 4 as follows:
c) From January 1, 2025 to December 31, 2025 at the column marked "(V)".
d) From January 1, 2026 to December 31, 2026 at the column marked "(VI)".
đ) From January 1, 2027 to December 31, 2027 at the column marked "(VII)".
4c. The tariff rate applicable to Brunei Darussalam during the period 2023-2027 specified in Appendix I:
"b) Imported into Vietnam from member countries of the CPTPP, including: Australia; Canada; Japan; the United Mexican States; New Zealand; the Republic of Singapore; the Republic of Peru, Malaysia, the Republic of Chile, Brunei Darussalam."
2. For customs declarations of goods exported from Vietnam to Malaysia or imported into Vietnam from Malaysia registered from November 29, 2022 to before the date this Decree takes effect, if they meet the conditions to enjoy preferential export tax and special import tax for preferential treatment as stipulated in Decree No. 115/2022/NĐ-CP dated December 30, 2022 issued by the Government, this Decree, and have paid taxes at higher rates, then the customs authority shall handle the excess tax paid according to the laws on tax administration.
Article 2. Effective Date
1. This Decree takes effect from the date of issuance.
3. For customs declarations of goods exported from Vietnam to the Republic of Chile or imported into Vietnam from the Republic of Chile registered from February 21, 2023 to before the date this Decree takes effect, if they meet the conditions to enjoy preferential export tax and special import tax for preferential treatment as stipulated in Decree No. 115/2022/NĐ-CP dated December 30, 2022 issued by the Government, this Decree, and have paid taxes at higher rates, then the customs authority shall handle the excess tax paid according to the laws on tax administration.
4. For customs declarations of goods exported from Vietnam to Brunei Darussalam or imported into Vietnam from Brunei Darussalam registered from July 12, 2023 to before the date this Decree takes effect, if they meet the conditions to enjoy preferential export tax and special import tax for preferential treatment as stipulated in Decree No. 115/2022/NĐ-CP dated December 30, 2022 issued by the Government, this Decree, and have paid taxes at higher rates, then the customs authority shall handle the excess tax paid according to the laws on tax administration.
Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities, and relevant organizations and individuals are responsible for implementing this Decree.
Article 3. Responsibility for Implementation
- Central bodies of mass organizations:
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