Decree No. 84/2023/NĐ-CP amends and supplements certain articles of Decree No. 129/2022/NĐ-CP dated December 30, 2022, issued by the Government on the Special Preferential Tariff Schedule of Vietnam to implement the Regional Comprehensive Economic Partnership Agreement for the period 2022-2027.

Amending and supplementing some articles of Decree No. 129/2022/ND-CP dated December 30, 2022, promulgating the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (RCEP) for the period 2022-2027 The Government hereby issues this Decree to amend and supplement some articles of Decree No. 129/2022/ND-CP dated December 30, 2022, promulgating the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (RCEP) for the period 2022-2027. On the basis of the Law on Government Organization dated June 19, 2015; the Law amending and supplementing certain articles of the Law on Government Organization and the Law on Local Administration Organization dated November 22, 2019;
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On the basis of the Law on Export Tax and Import Tax dated April 6, 2016;

To implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership which became effective from January 1, 2022; effective with the Union of Myanmar from March 4, 2022; effective with the Republic of the Philippines from June 2, 2023;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Treaties dated April 9, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

The Government promulgates this Decree to amend and supplement some articles of Decree No. 129/2022/ND-CP dated December 30, 2022, promulgating the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (RCEP) for the period 2022-2027.

At the proposal of the Minister of Finance;

Article 1. Supplementing some articles of Decree No. 129/2022/ND-CP dated December 30, 2022, promulgating the Special Preferential Import Tariff Schedule of Vietnam for the implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (RCEP) for the period 2022-2027

1. Supplementing the end of Point a of Clause 3, Article 3 as follows:

"from March 4, 2022 to December 31, 2022 for the Union of Myanmar;"

2. Supplementing the end of Point b of Clause 3, Article 3 as follows:

"from January 1, 2023 to December 31, 2023 for the Union of Myanmar; from June 2, 2023 to December 31, 2023 for the Republic of the Philippines;"

3. Supplementing Points n and o after Point m of Clause 2, Article 4 as follows:

"n) the Union of Myanmar;

o) the Republic of the Philippines."

2. For goods imported from the Union of Myanmar and registered for import customs declaration from March 4, 2022, and for goods imported from the Republic of the Philippines and registered for import customs declaration from June 2, 2023 until before the date this Decree takes effect, if they meet the conditions to enjoy the RCEP tariff rate as stipulated in this Decree and Decree No. 129/2022/ND-CP dated December 30, 2022, and if they have already paid tax at a higher rate, then the customs authority shall handle the excess tax paid according to the provisions of the law on tax administration.

Article 2. Effective Date

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

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

Article 3. Responsibility for Implementation

- Ministries, ministerial-level agencies, governmental agencies;